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/4620013/ | REGINA GALLO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gallo v. CommissionerDocket Nos. 2618-75, 2621-75, 2624-75, 2625-75.United States Tax CourtT.C. Memo 1975-366; 1975 Tax Ct. Memo LEXIS 7; 34 T.C.M. (CCH) 1578; T.C.M. (RIA) 75366; December 24, 1975, Filed Harvey R. Poe, for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620014/ | Ronald L. and Sandra J. Haberkorn, Petitioners v. Commissioner of Internal Revenue, RespondentHaberkorn v. CommissionerDocket No. 15361-79United States Tax Court75 T.C. 259; 1980 U.S. Tax Ct. LEXIS 32; November 12, 1980, Filed *32 Decision will be entered for the respondent. Held, P's mini-motorhome which provides liv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620015/ | PAUL AKERS BOWDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bowden v. CommissionerDocket No. 54923.United States Board of Tax Appeals26 B.T.A. 1410; 1932 BTA LEXIS 1147; October 31, 1932, Promulgated *1147 Held, that dividends paid to the petitioner's wife upon corporation stock standing in her name ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620016/ | Estate of Bernard H. Stauffer, Bonnie H. Stauffer, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentStauffer v. CommissionerDocket Nos. 4561-63, 4562-63, 4563-63United States Tax Court48 T.C. 277; 1967 U.S. Tax Ct. LEXIS 95; June 14, 1967, Filed *95 Decisions will be entered for the respondent. 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620018/ | Empire Mortgage & Investment Co. v. Commissioner.Empire Mortg. & Inv. Co. v. CommissionerDocket No. 697-69.United States Tax CourtT.C. Memo 1971-270; 1971 Tax Ct. Memo LEXIS 62; 30 T.C.M. (CCH) 1161; T.C.M. (RIA) 71270; October 26, 1971, Filed. Edward R. Kane and Earle B. May, Jr., 4th Floor, Haas-Howell Bldg., Atlant... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620020/ | HOME INDUSTRY IRON WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Home Indus. Iron Works v. CommissionerDocket No. 7991.United States Board of Tax Appeals8 B.T.A. 1267; 1927 BTA LEXIS 2691; November 7, 1927, Promulgated *2691 1. Disallowance of a salary deduction, for the reason that it was not re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620021/ | ALBERT CONSTABLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConstable v. CommissionerDocket No. 30684-87United States Tax CourtT.C. Memo 1989-554; 1989 Tax Ct. Memo LEXIS 552; 58 T.C.M. (CCH) 357; T.C.M. (RIA) 89554; October 10, 1989Lawrence M. Reisman and Paul Kerson, for the petitioner. Peggy Gartenba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620022/ | MARY R. SPENCER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY R. PERRY (FORMERLY MARY R. SPENCER), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spencer v. CommissionerDocket Nos. 25255, 42492.United States Board of Tax Appeals20 B.T.A. 58; 1930 BTA LEXIS 2209; June 13, 1930, Promulg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620023/ | ST. LOUIS HILLS SYNDICATE FUND ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WELLSTON HILLS SYNDICATE FUND ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WEBSTER HILLS SYNDICATE FUND ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KINGSHIGHWAY HILL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620024/ | ROBERT C. SUHR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Suhr v. CommissionerDocket Nos. 94999, 96143.United States Board of Tax Appeals41 B.T.A. 1270; 1940 BTA LEXIS 1069; May 29, 1940, Promulgated *1069 Where income of a trust created by petitioner was to be paid to his wife, the trustee in additi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620025/ | LEONARD AND FAITH THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 31319-86.United States Tax CourtT.C. Memo 1988-505; 1988 Tax Ct. Memo LEXIS 528; 56 T.C.M. (CCH) 532; T.C.M. (RIA) 88505; October 20, 1988. Leonard and Faith Thomas, pro se. Stephen R. Doroghazi, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620026/ | ESTATE OF LEOPOLD KAFFIE, HAROLD KAFFIE, JEANETTE KAFFIE, ANDSAERA KAFFIE, SOLE HEIRS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaffie v. CommissionerDocket No. 100526.United States Board of Tax Appeals44 B.T.A. 843; 1941 BTA LEXIS 1268; June 27, 1941, Promulgated *1268 The value for estate tax purp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620027/ | ST. FRANCIS HOSPITAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.St. Francis Hospital v. CommissionerDocket No. 98575.United States Board of Tax Appeals42 B.T.A. 1004; 1940 BTA LEXIS 921; October 18, 1940, Promulgated *921 Petitioner executed a mortgage to a trust company in which it agreed to pay Fed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620028/ | Anne Moen Bullitt Biddle Brewster, Petitioner v. Commissioner of Internal Revenue, RespondentBrewster v. CommissionerDocket No. 7063-71United States Tax Court67 T.C. 352; 1976 U.S. Tax Ct. LEXIS 17; November 30, 1976, Filed *17 Decision will be entered under Rule 155. Petitioner, a U.S. citizen residing abroad, operat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620029/ | G. L. Christian and Hazel M. Christian, et al. 1 v. Commissioner. Christian v. CommissionerDocket Nos. 91746, 91747, 91750.United States Tax CourtT.C. Memo 1963-94; 1963 Tax Ct. Memo LEXIS 250; 22 T.C.M. (CCH) 446; T.C.M. (RIA) 63094; April 1, 1963Melvin M. Engel, Esq., for the petitioners. Robert I. White, Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620031/ | NANCY HUFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHuff v. CommissionerDocket No. 8703-93United States Tax CourtT.C. Memo 1995-200; 1995 Tax Ct. Memo LEXIS 200; 69 T.C.M. (CCH) 2551; May 4, 1995, Filed *200 Decision will be entered under Rule 155. Nancy Huff, pro se. For respondent: Harris L. Bonne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620032/ | W. D. and Sedley Roussel, Petitioners, v. Commissioner of Internal Revenue, RespondentRoussel v. CommissionerDocket No. 77992United States Tax Court37 T.C. 235; 1961 U.S. Tax Ct. LEXIS 30; November 21, 1961, Filed *30 Decision will be entered under Rule 50. In 1954, petitioner conducted a coffee brokerage business in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620033/ | GEORGE D. HARTER BANK, EXECUTOR OF THE LAST WILL OF H. H. INK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harter Bank v. CommissionerDocket No. 53525.United States Board of Tax Appeals29 B.T.A. 926; 1934 BTA LEXIS 1460; January 25, 1934, Promulgated *1460 DEDUCTIONS - PAYMENTS MADE BY TRUSTE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620034/ | Paul W. Gant and Katherine Gant, Husband and Wife v. Commissioner.Gant v. CommissionerDocket No. 54447.United States Tax CourtT.C. Memo 1957-216; 1957 Tax Ct. Memo LEXIS 34; 16 T.C.M. (CCH) 990; T.C.M. (RIA) 57216; November 22, 1957*34 James W. Allen, Esq., Third National Bank Building, Nashville, Tenn., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620035/ | Lucille H. Rogers, Petitioner, v. Commissioner of Internal Revenue, RespondentRogers v. CommissionerDocket No. 15605United States Tax Court11 T.C. 435; 1948 U.S. Tax Ct. LEXIS 72; September 28, 1948, Promulgated *72 Decision will be entered for the respondent. Arrangement between petitioner and other interests for par... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620037/ | Sam Novell and Ida Novell, et al., 1 Petitioners v. Commissioner. Novell v. Comm'rDocket Nos. 4735-67, 4749-67, 4757-67, 4758-67, 4919-67. United States Tax CourtT.C. Memo 1969-255; 1969 Tax Ct. Memo LEXIS 38; 28 T.C.M. (CCH) 1307; T.C.M. (RIA) 69255; December 2, 1969, Filed. Melvin I. Muroff, 150 S.E. 2nd Ave., Miam... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620039/ | ROBERT L. BENNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBennett v. CommissionerDocket No. 10081-82.United States Tax CourtT.C. Memo 1987-148; 1987 Tax Ct. Memo LEXIS 146; 53 T.C.M. (CCH) 403; T.C.M. (RIA) 87148; March 19, 1987. Robert L. Bennett, pro se. Louis John Zeller, Jr., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620040/ | JIMMY and THEDA SPURGEON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpurgeon v. CommissionerDocket No. 9420-74United States Tax CourtT.C. Memo 1977-326; 1977 Tax Ct. Memo LEXIS 119; 36 T.C.M. (CCH) 1316; T.C.M. (RIA) 770326; September 21, 1977, Filed *119 Petitioners, husband and wife, engaged in a nu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620041/ | WORSTELL CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Worstell Co. v. CommissionerDocket No. 14707.United States Board of Tax Appeals15 B.T.A. 413; 1929 BTA LEXIS 2860; February 14, 1929, Promulgated *2860 Held, that an amount of $2,214.12 representing an adjustment on a fire which occurred in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620043/ | Harley Alexander v. Commissioner. Maude Alexander v. Commissioner.Alexander v. CommissionerDocket Nos. 16573, 16574, 18923, 18924. *United States Tax Court1950 Tax Ct. Memo LEXIS 211; 9 T.C.M. (CCH) 356; T.C.M. (RIA) 50105; April 21, 1950*211 Arthur Glover, Esq., and Walter G. Russell, C.P.A., Amarillo Bldg., Amarillo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620044/ | Paul Berthold and Dorothy Berthold v. Commissioner.Berthold v. CommissionerDocket No. 6108-64.United States Tax CourtT.C. Memo 1967-102; 1967 Tax Ct. Memo LEXIS 160; 26 T.C.M. (CCH) 483; T.C.M. (RIA) 67102; May 9, 1967*160 Paul A. Weick, Suite 518, Ohio Bldg., Akron, Ohio, for the petitioners. John P. Graham, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620045/ | CHARLES E. EMMONS and LINDA T. EMMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEmmons v. CommissionerDocket No. 2357-82.United States Tax CourtT.C. Memo 1984-300; 1984 Tax Ct. Memo LEXIS 372; 48 T.C.M. (CCH) 275; T.C.M. (RIA) 84300; June 12, 1984. John O. Franklin, for the petitioners. Marikay Lee-... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620054/ | UNITED LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. *UNITED LIFE INS. CO. v. COMMISSIONERDocket No. 106059.United States Board of Tax Appeals47 B.T.A. 960; 1942 BTA LEXIS 621; October 30, 1942, Promulgated *621 Petitioner, a Florida insurance company, made additions to reserves ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620056/ | Lewis & Taylor, Inc. v. Commissioner.Lewis & Taylor, Inc. v. CommissionerDocket No. 4605-66.United States Tax CourtT.C. Memo 1969-82; 1969 Tax Ct. Memo LEXIS 216; 28 T.C.M. (CCH) 466; T.C.M. (RIA) 69082; April 22, 1969, Filed. Eugene J. Brenner and Thomas D. Roberts, 1920 Mills Tower, San Francisco, Calif., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620057/ | Sid Dyer v. Commissioner.Dyer v. CommissionerDocket No. 41120.United States Tax CourtT.C. Memo 1954-65; 1954 Tax Ct. Memo LEXIS 183; 13 T.C.M. (CCH) 536; T.C.M. (RIA) 54171; June 14, 1954, Filed *183 There being no evidence in support of petitioner's claim that he is entitled to credits for two dependents during the t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620059/ | James P. and Lillian V. Barnett v. Commissioner.Barnett v. CommissionerDocket No. 3898-70SC.United States Tax CourtT.C. Memo 1971-93; 1971 Tax Ct. Memo LEXIS 240; 30 T.C.M. (CCH) 375; T.C.M. (RIA) 71093; April 29, 1971, Filed James P. Barnett, pro se, R.F.D. #1, Box 157, Waterville, Me. Allen Weinberg, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620060/ | GEORGE CALDWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ZELLA B. CALDWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caldwell v. CommissionerDocket Nos. 102546, 102547.United States Board of Tax Appeals47 B.T.A. 168; 1942 BTA LEXIS 729; June 23, 1942, Promulgated *729 1. Petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620061/ | Sol Whiteman v. Commissioner.Whiteman v. CommissionerDocket No. 5258-69.United States Tax CourtT.C. Memo 1973-124; 1973 Tax Ct. Memo LEXIS 163; 32 T.C.M. (CCH) 543; T.C.M. (RIA) 73124; June 11, 1973, Filed *163 Losses: Theft: Jewelry and furs: Stamp collection: Valuation: Substantiation. - The taxpayer who suffered th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620063/ | Roy F. Wilcox v. Commissioner.Wilcox v. CommissionerDocket No. 2676.United States Tax Court1946 Tax Ct. Memo LEXIS 233; 5 T.C.M. (CCH) 412; T.C.M. (RIA) 46072; March 28, 1946*233 John B. Beman, Esq., 830 Petroleum Bldg., Los Angeles, Calif., for the petitioner. Byron M. Coon, Esq., for the respondent. ARNOLD Memorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620046/ | Herbert Payne and Helen Payne v. Commissioner.Payne v. CommissionerDocket No. 4035-62.United States Tax CourtT.C. Memo 1964-119; 1964 Tax Ct. Memo LEXIS 215; 23 T.C.M. (CCH) 670; T.C.M. (RIA) 64119; April 30, 1964*215 Herbert Payne, pro se, 1381 Gardiner Drive, Bay Shore, N. Y. John B. Murray, Jr., and William T. Holl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620047/ | RICHARD VAN NEST GAMBRILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gambrill v. CommissionerDocket No. 81544.United States Board of Tax Appeals38 B.T.A. 981; 1938 BTA LEXIS 803; October 21, 1938, Promulgated *803 1. Held, that under section 113(a)(5) of the Revenue Act of 1928 the basis for determi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620048/ | Oscar L. Bowman v. Commissioner. Oscar L. Bowman and Bertha Bowman v. Commissioner. Richard D. Bowman v. Commissioner. Richard D. Bowman and Dorothea Bowman v. Commissioner.Bowman v. CommissionerDocket Nos. 41809-41812.United States Tax CourtT.C. Memo 1955-14; 1955 Tax Ct. Memo LEXIS 329; 14 T.C.M. (CCH) 46; T.C.M. (RI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620051/ | DELBERT R. AND JACKIE A. STURGILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSturgill v. CommissionerDocket No. 9269-84.United States Tax CourtT.C. Memo 1987-86; 1987 Tax Ct. Memo LEXIS 82; 53 T.C.M. (CCH) 120; T.C.M. (RIA) 87086; February 12, 1987. *82 Petitioner mined coal for a dollar amount per t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620052/ | Richard M. Cooper and Mary J. Cooper, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCooper v. CommissionerDocket Nos. 2496-72, 2497-72, 2498-72, 2499-72United States Tax Court61 T.C. 599; 1974 U.S. Tax Ct. LEXIS 155; 61 T.C. No. 64; February 4, 1974, Filed *155 Decisions will be entered for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653898/ | Filed 1/22/21 P. v. Rich CA1/3
NOT TO BE PUBLISHED IN OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certifi... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4620065/ | Estate of Ralph B. Campbell, Deceased (Mabel W. Campbell, Administratrix), and Mabel W. Campbell, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Campbell v. CommissionerDocket Nos. 2540-68, 2831-68United States Tax Court56 T.C. 1; 1971 U.S. Tax Ct. LEXIS 157; April 6, 1971, Filed 1971 U.S. Tax Ct.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620066/ | JIM LEE WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket No. 5512-75.United States Tax CourtT.C. Memo 1976-235; 1976 Tax Ct. Memo LEXIS 171; 35 T.C.M. 1019; T.C.M. (RIA) 760235; July 27, 1976, Filed James R. Gilreath, for the petitioner. Terrell W. Dahlman, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620067/ | MARY S. PEABODY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peabody v. CommissionerDocket No. 79907.United States Board of Tax Appeals38 B.T.A. 1086; 1938 BTA LEXIS 789; November 4, 1938, Promulgated 1938 BTA LEXIS 789">*789 Common and preferred stock of the Middle West Utilities Co. was worthless at ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620068/ | THEODORE C. JACKSON AND W. R. GALLAGHER, ADMINISTRATORS OF THE ESTATE OF CHARLES B. MAXWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jackson v. CommissionerDocket No. 57026.United States Board of Tax Appeals32 B.T.A. 470; 1935 BTA LEXIS 944; April 23, 1935, Promulgated 1935 BTA LEXIS 944">*944 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620070/ | THEODORE W. DUTTON and JO S. DUTTON, Petitioners v. CMMISSIONER OF INTERNAL REVENUE, RespondentDutton v. CommissionerDocket No. 4437-88United States Tax CourtT.C. Memo 1990-462; 1990 Tax Ct. Memo LEXIS 507; 60 T.C.M. 606; T.C.M. (RIA) 90462; August 28, 1990, Filed 1990 Tax Ct. Memo LEXIS 507">*507 Decision will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620071/ | Noah E. and Marjorie M. Smith v. Commissioner.Smith v. CommissionerDocket No. 1325-71.United States Tax CourtT.C. Memo 1972-147; 1972 Tax Ct. Memo LEXIS 110; 31 T.C.M. 736; T.C.M. (RIA) 72147; July 5, 1972Noah Smith, pro se, 609 Lexington Way, Burlingame, Calif., David L. Gibson, for the respondent. FORRESTER1972 Tax ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620072/ | John W. Meyers, Jr., and Lorna M. Meyers, Petitioners v. Commissioner of Internal Revenue, RespondentMeyers v. CommissionerDocket No. 7445-74United States Tax Court66 T.C. 235; 1976 U.S. Tax Ct. LEXIS 114; May 10, 1976, Filed 1976 U.S. Tax Ct. LEXIS 114">*114 Decision will be entered under Rule 155. Held, sod is a "na... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620076/ | ESTATE OF FLOYD G. PAXTON, JERRE PAXTON, EXECUTOR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Paxton v. CommissionerDocket Nos. 4639-76, 4644-76, 4645-76, 4647-76, 4648-76.United States Tax CourtT.C. Memo 1982-464; 1982 Tax Ct. Memo LEXIS 285; 44 T.C.M. 771; T.C.M. (RIA) 82464; Augu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620077/ | MICHAEL D. FOREMAN AND KAREN FOREMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentForeman v. CommissionerDocket No. 11803-77.United States Tax CourtT.C. Memo 1983-130; 1983 Tax Ct. Memo LEXIS 650; 45 T.C.M. 957; T.C.M. (RIA) 83130; March 15, 1983. 1983 Tax Ct. Memo LEXIS 650">*650 Alan R. Harter, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620078/ | Ashton C. Jones, Jr. v. Commissioner. Jack R. Jones and Helen M. Jones v. Commissioner.Jones v. CommissionerDocket Nos. 110373, 110374.United States Tax Court1943 Tax Ct. Memo LEXIS 395; 1 T.C.M. 816; T.C.M. (RIA) 43141; March 22, 19431943 Tax Ct. Memo LEXIS 395">*395 John C. Ristine, Esq., 920 Southern Bldg., Washing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620080/ | LEON E. BALDWIN and SANDRA E. BALDWIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaldwin v. CommissionerDocket No. 548-75.United States Tax CourtT.C. Memo 1977-242; 1977 Tax Ct. Memo LEXIS 200; 36 T.C.M. 995; T.C.M. (RIA) 770242; July 27, 1977 Filed 1977 Tax Ct. Memo LEXIS 200">*200 Petitioners, husba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620082/ | ELMER E. WILLIAMS, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williams v. CommissionerDocket No. 10476.United States Board of Tax Appeals14 B.T.A. 1149; 1929 BTA LEXIS 2982; January 10, 1929, Promulgated 1929 BTA LEXIS 2982">*2982 The Bank of Kampsville, Bank of Richwoods, and Bank of Brussel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620083/ | M. B. AUSTIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.M. B. Austin Co. v. CommissionerDocket No. 14883.United States Board of Tax Appeals13 B.T.A. 867; 1928 BTA LEXIS 3174; October 9, 1928, Promulgated 1928 BTA LEXIS 3174">*3174 Held, that the principal stockholders of the petitioner corporation... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620085/ | CALVIN E. BODE AND FLORAMYE C. BODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBode v. CommissionerDocket No. 17330-79.United States Tax CourtT.C. Memo 1981-300; 1981 Tax Ct. Memo LEXIS 441; 42 T.C.M. 103; T.C.M. (RIA) 81300; June 18, 1981. Calvin E. Bode and Floramye C. Bode, pro se. Paul Voelker, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474163/ | VASQUEZ, Judge-. This case is before the Court on a petition for redetermination of a Notice of Determination Concerning Worker Classification Under Section 7436 (notice of determination). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule r... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474164/ | Beghe, Judge: This case is before us on petitioner’s “stand- alone” petition under section 6015(e)(1)1 for relief from joint and several liability, following respondent’s denial of relief. Intervenor is petitioner’s former spouse, who intervened under section 6015(e)(4) and Rule 325. Intervenor and respondent both cont... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620151/ | Sam S. Brown, Petitioner, et al. 1 v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 33867, 33868, 33869, 34079United States Tax Court20 T.C. 73; 1953 U.S. Tax Ct. LEXIS 195; April 14, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 195">*195 Decisions will be entered under Rule 50. Deduction -... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620152/ | GEORGE M. WRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM A. MOOREHEAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wright v. CommissionerDocket Nos. 20555, 20875.United States Board of Tax Appeals19 B.T.A. 541; 1930 BTA LEXIS 2375; April 11, 1930, Promulgated 1930 BTA LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620087/ | Sophie Bedeian, Petitioner v. Commissioner of Internal Revenue, RespondentBedeian v. CommissionerDocket No. 6073-66United States Tax Court54 T.C. 295; 1970 U.S. Tax Ct. LEXIS 213; February 12, 1970, Filed 1970 U.S. Tax Ct. LEXIS 213">*213 Decision will be entered under Rule 50. 1. Held, respondent was justified in emp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620088/ | PAUL J. CONDIT and PATRICIA CONDIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCondit v. CommissionerDocket No. 12067-77.United States Tax CourtT.C. Memo 1980-536; 1980 Tax Ct. Memo LEXIS 46; 41 T.C.M. 471; T.C.M. (RIA) 80536; December 4, 1980Lyle Walker, for the petitioners. Douglas R. Fortney, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620093/ | SPENCER A. SMITH AND GENEVA W. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 7289-82.United States Tax CourtT.C. Memo 1984-268; 1984 Tax Ct. Memo LEXIS 405; 48 T.C.M. 135; T.C.M. (RIA) 84268; May 21, 1984. Spencer A. Smith and Geneva W. Smith, pro sese. Bonnie L. Ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620094/ | DAVID D. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. Comm'rNo. 11109-04L; No. 11110-04L United States Tax Court124 T.C. 36; 2005 U.S. Tax Ct. LEXIS 3; 124 T.C. No. 3; February 8, 2005, Filed 2005 U.S. Tax Ct. LEXIS 3">*3 Cases dismissed for lack of jurisdiction by Court's own motion. On ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620095/ | John K. Beretta, Petitioner, v. Commissioner of Internal Revenue, Respondent. Sallie Ward Beretta, Petitioner, v. Commissioner of Internal Revenue, RespondentBERETTA v. COMMISSIONERDocket Nos. 107076, 107077United States Tax Court1 T.C. 86; 1942 U.S. Tax Ct. LEXIS 33; November 20, 1942, Promulgated 1942 U.S. Tax Ct. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620098/ | HAROLD L. KING and ALTA R. KING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKing v. CommissionerDocket No. 3016-77.United States Tax CourtT.C. Memo 1979-359; 1979 Tax Ct. Memo LEXIS 159; 39 T.C.M. 54; T.C.M. (RIA) 79359; September 10, 1979, Filed E. J. Ball and Kenneth R. Mourton, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620099/ | E. E. CHAPMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chapman v. CommissionerDocket No. 40036.United States Board of Tax Appeals19 B.T.A. 878; 1930 BTA LEXIS 2314; May 8, 1930, Promulgated 1930 BTA LEXIS 2314">*2314 In the early part of 1925 the petitioner sold certain real estate owned by him for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620100/ | ROUBAIX MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roubaix Mills, Inc. v. CommissionerDocket No. 4628.United States Board of Tax Appeals7 B.T.A. 878; 1927 BTA LEXIS 3079; July 30, 1927, Promulgated 1927 BTA LEXIS 3079">*3079 Additional compensation voted to the officers of petitioner in 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620103/ | Salinas Valley Ice Company, Ltd. v. Commissioner. Monterey County Ice & Development Company v. Commissioner.Salinas Valley Ice Co. v. CommissionerDocket Nos. 106734, 106741.United States Tax Court1942 Tax Ct. Memo LEXIS 96; 1 T.C.M. 84; T.C.M. (RIA) 42595; November 9, 19421942 Tax Ct. Memo LEXIS 96">*96 E. W. Gottenbe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620104/ | E. A. SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARYBELLE SIMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simpson v. CommissionerDocket Nos. 62015, 62016.United States Board of Tax Appeals28 B.T.A. 556; 1933 BTA LEXIS 1106; June 27, 1933, Promulgated 1933 BTA LEXIS 1106... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620105/ | DONALD J. LEWIS, JR. AND BARBARA D. LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. CommissionerDocket No. 20621-92United States Tax CourtT.C. Memo 1993-635; 1993 Tax Ct. Memo LEXIS 654; 66 T.C.M. 1830; December 29, 1993, Filed 1993 Tax Ct. Memo LEXIS 654">*654 For petitioners: Toni Robinson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620106/ | APPEAL OF WADDELL COAL CO.Waddell Coal Co. v. CommissionerDocket No. 3133.United States Board of Tax Appeals3 B.T.A. 160; 1925 BTA LEXIS 2015; November 25, 1925, Decided Submitted June 13, 1925. 1925 BTA LEXIS 2015">*2015 Evidence held insufficient to sustain taxpayer's claim for obsolescense of mining equipment. Do... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620108/ | GEORGE SNYDER CRILLY, FRANK LLOYD CRILLY, AND EDGAR CRILLY, EXECUTORS, ESTATE OF DANIEL F. CRILLY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crilly v. CommissionerDocket Nos. 17210, 18747.United States Board of Tax Appeals15 B.T.A. 389; 1929 BTA LEXIS 2869; February 13, 1929, Promulgated 1929 BTA LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620109/ | KARL F. GOOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoos v. CommissionerDocket Nos. 12214-87, 12215-87United States Tax CourtT.C. Memo 1991-146; 1991 Tax Ct. Memo LEXIS 165; 61 T.C.M. 2300; T.C.M. (RIA) 91146; April 2, 1991, Filed 1991 Tax Ct. Memo LEXIS 165">*165 Decision will be entered for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620111/ | RUSSELL G. OWENS, JR. and KAY H. OWENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOwens v. CommissionerDocket No. 1999-78.United States Tax CourtT.C. Memo 1981-193; 1981 Tax Ct. Memo LEXIS 549; 41 T.C.M. 1312; T.C.M. (RIA) 81193; April 22, 1981. Stanley G. Barr, Jr. and R. Braxton Hill, III, for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620112/ | Harry C. Faust v. Commissioner.Faust v. CommissionerDocket No. 86921.United States Tax CourtT.C. Memo 1961-206; 1961 Tax Ct. Memo LEXIS 143; 20 T.C.M. 1035; T.C.M. (RIA) 61206; July 13, 19611961 Tax Ct. Memo LEXIS 143">*143 Held, petitioner provided more than half the support of his three minor children in the year 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620114/ | ARTHUR L. WAMPLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWampler v. CommissionerDocket No. 34395-87.United States Tax CourtT.C. Memo 1988-551; 1988 Tax Ct. Memo LEXIS 580; 56 T.C.M. 769; T.C.M. (RIA) 88551; December 5, 1988. Arthur L. Wampler, pro se. J. Frank Hall, Jr., for the respondent. SWIFT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620115/ | Robert T. Fritschle and Helen R. Fritschle, Petitioners v. Commissioner of Internal Revenue, RespondentFritschle v. CommissionerDocket No. 134-81United States Tax Court79 T.C. 152; 1982 U.S. Tax Ct. LEXIS 60; 79 T.C. No. 10; July 27, 1982, Filed 1982 U.S. Tax Ct. LEXIS 60">*60 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620116/ | Tedd N. Crow, Petitioner v. Commissioner of Internal Revenue, RespondentCrow v. CommissionerDocket No. 32439-83United States Tax Court85 T.C. 376; 1985 U.S. Tax Ct. LEXIS 42; 85 T.C. No. 21; August 26, 1985, Filed 1985 U.S. Tax Ct. LEXIS 42">*42 P's motion for summary judgment that capital gain realized after expatria... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620117/ | BERNARD LIGHTMAN AND BARBARA LIGHTMAN, ET AL. 1, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lightman v. CommissionerDocket Nos. 9026-83, 9027-83, 1707-84United States Tax CourtT.C. Memo 1985-315; 1985 Tax Ct. Memo LEXIS 317; 50 T.C.M. 266; T.C.M. (RIA) 85315; June 27, 1985. 1985 Tax Ct. Memo LEXIS 317... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620119/ | FRED J. COLLINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Collins v. CommissionerDocket No. 26672.United States Board of Tax Appeals16 B.T.A. 1426; 1929 BTA LEXIS 2379; July 25, 1929, Promulgated 1929 BTA LEXIS 2379">*2379 Amount of income received by the petitioner in 1922 from the transaction invo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620120/ | JAMES J. DURKIN, JR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Durkin v. CommissionerDocket Nos. 29548-89, 29549-89, 29550-89, 29551-89United States Tax CourtT.C. Memo 1994-6; 1994 Tax Ct. Memo LEXIS 12; 67 T.C.M. 1932; 73 A.F.T.R.2d (RIA) 421; January 10, 1994, Filed 1994 Tax Ct. Memo LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620121/ | PARIS G. SINGER and JANE E. SINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent OSCAR S. GRAY and ELEANOR L. GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSinger v. CommissionerDocket Nos. 8575-72, 8576-72.United States Tax CourtT.C. Memo 1975-63; 1975 Tax Ct. Memo LEXIS 310; 34 T.C.M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620122/ | GEORGE SMURRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HELEN SMURRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmurra v. CommissionerDocket No. 6983-70Docket No. 6984-70United States Tax CourtT.C. Memo 1973-246; 1973 Tax Ct. Memo LEXIS 42; 32 T.C.M. 1156; T.C.M. (RIA) 73246; November ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620124/ | Robert C. Honodel and Claire E. Honodel, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHonodel v. CommissionerDocket Nos. 3843-78, 3844-78, 3845-78, 4098-78, 4099-78, 4100-78, 4137-78, 4183-78, 4184-78, 4522-79United States Tax Court76 T.C. 351; 1981 U.S. Tax Ct. LEXIS 171; February 18, 1981, Fil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620125/ | Appeal of MRS. ANNE B. RICHARDSON.Richardson v. CommissionerDocket No. 427.United States Board of Tax Appeals1 B.T.A. 576; 1925 BTA LEXIS 2879; February 10, 1925, decided Submitted January 24, 1925. 1925 BTA LEXIS 2879">*2879 Under Section 214(a)(6) of the Revenue Act of 1921 a deductible loss caused by storms must b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620126/ | J. ROGERS RAINEY, JR., AND KATHLEEN L. RAINEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRainey v. CommissionerDocket No. 15782-86.United States Tax CourtT.C. Memo 1988-314; 1988 Tax Ct. Memo LEXIS 342; 55 T.C.M. 1315; T.C.M. (RIA) 88314; July 25, 1988. V. Camp Cuthrell, III, for the petitioners. Ram... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620127/ | Appeal of ARTHUR H. INGLE.Ingle v. CommissionerDocket No. 359.United States Board of Tax Appeals1 B.T.A. 595; 1925 BTA LEXIS 2865; February 17, 1925, decided Submitted January 12, 1925. 1925 BTA LEXIS 2865">*2865 The value of buildings voluntarily removed from land in preparation for the future use of such land for o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620130/ | Harvey F. Johnston and Gladys Johnston v. Commissioner.Johnston v. CommissionerDocket No. 47863.United States Tax CourtT.C. Memo 1954-57; 1954 Tax Ct. Memo LEXIS 188; 13 T.C.M. 514; T.C.M. (RIA) 54163; June 9, 1954, Filed 1954 Tax Ct. Memo LEXIS 188">*188 Abe R. Cohen, Esq., Law & Finance Building, Pittsburgh, Pa., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620131/ | RANDALL H. BORDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBorders v. CommissionerDocket No. 18389-93United States Tax CourtT.C. Memo 1994-626; 1994 Tax Ct. Memo LEXIS 631; 68 T.C.M. 1484; December 20, 1994, Filed 1994 Tax Ct. Memo LEXIS 631">*631 Decision will be entered for respondent. Randall H.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620132/ | DUANE W. LARSON AND PAMELA A. LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLarson v. CommissionerDocket No. 44303-85United States Tax CourtT.C. Memo 1993-188; 1993 Tax Ct. Memo LEXIS 191; 65 T.C.M. 2527; April 27, 1993, Filed 1993 Tax Ct. Memo LEXIS 191">*191 An appropriate order will be issued d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620133/ | MOUNTAIN STATE FORD TRUCK SALES, INC., E. P. O'MEARA, TAX MATTERS PERSON,Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMountain State Ford Truck Sales, Inc. v. CommissionerNo. 16350-95United States Tax Court112 T.C. 58; 1999 U.S. Tax Ct. LEXIS 16; 112 T.C. No. 7; March 2, 1999, Filed 1999 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620135/ | John G. Madden and Anne Madden v. Commissioner. Harry R. Freeman v. Commissioner.John G. Madden & Anne Madden v. CommissionerDocket Nos. 5075, 5076.United States Tax Court1946 Tax Ct. Memo LEXIS 143; 5 T.C.M. 559; T.C.M. (RIA) 46158; July 2, 19461946 Tax Ct. Memo LEXIS 143">*143 Where law partnership agreement provide... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620136/ | Ila B. Mann v. Commissioner.Mann v. CommissionerDocket No. 2799-62.United States Tax CourtT.C. Memo 1965-161; 1965 Tax Ct. Memo LEXIS 169; 24 T.C.M. 855; T.C.M. (RIA) 65161; June 17, 19651965 Tax Ct. Memo LEXIS 169">*169 Expenses incurred by the life beneficiary of a trust, held, deductible as to certain attorney and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620137/ | PATRICK J. ABRAMS and PAULA R. ABRAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbrams v. CommissionerDocket No. 5952-88United States Tax CourtT.C. Memo 1990-517; 1990 Tax Ct. Memo LEXIS 570; 60 T.C.M. 915; T.C.M. (RIA) 90517; September 27, 1990, Filed 1990 Tax Ct. Memo LEXIS 570">*570 Decision will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620138/ | Doris V. Clark, Petitioner, v. Commissioner of Internal Revenue, RespondentClark v. CommissionerDocket No. 62697United States Tax Court29 T.C. 196; 1957 U.S. Tax Ct. LEXIS 46; November 13, 1957, Filed 1957 U.S. Tax Ct. LEXIS 46">*46 Decision will be entered under Rule 50. Petitioner claimed a dependency credit for her... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620140/ | George M. Hancock and Ruby Hancock, Petitioners, v. Commissioner of Internal Revenue, RespondentHancock v. CommissionerDocket No. 31146United States Tax Court18 T.C. 210; 1952 U.S. Tax Ct. LEXIS 202; May 9, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 202">*202 Decision will be entered for the respondent. Under the facts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620142/ | Morris G. Underwood, Petitioner v. Commissioner of Internal Revenue, Respondent; Jackie Underwood, Petitioner v. Commissioner of Internal Revenue, RespondentUnderwood v. CommissionerDocket Nos. 2882-73, 2883-73United States Tax Court63 T.C. 468; 1975 U.S. Tax Ct. LEXIS 201; January 27, 1975, Filed 1975 U.S. Tax Ct. LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620143/ | MYLES SALT CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Myles Salt Co. v. CommissionerDocket No. 21200.United States Board of Tax Appeals18 B.T.A. 742; 1930 BTA LEXIS 2592; January 13, 1930, Promulgated 1930 BTA LEXIS 2592">*2592 Petitioner filed a return for its fiscal year ended February 28... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620144/ | Edward E. Bishop, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lillian H. Bishop, Petitioner, v. Commissioner of Internal Revenue, RespondentBishop v. CommissionerDocket Nos. 692, 3124, 693, 3123United States Tax Court4 T.C. 862; 1945 U.S. Tax Ct. LEXIS 214; February 28, 1945, Promulgated 1945 U.S. Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620146/ | Marion A. Blake, Petitioner, v. Commissioner of Internal Revenue, Respondent. Virginia Blake, Petitioner, v. Commissioner of Internal Revenue, RespondentBlake v. CommissionerDocket Nos. 7214, 7215United States Tax Court8 T.C. 546; 1947 U.S. Tax Ct. LEXIS 257; March 19, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 257">*2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620147/ | J. I. R. HENRY, EXECUTRIX, ESTATE OF BAYARD HENRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL F. HOUSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SALLIE H. HENRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM W. PORTER, PETITIONER, v. COMMISSIONER ... | 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.