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https://www.courtlistener.com/api/rest/v3/opinions/4620149/ | JANE B. SHIVERICK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shiverick v. CommissionerDocket No. 84442.United States Board of Tax Appeals37 B.T.A. 454; 1938 BTA LEXIS 1034; March 9, 1938, Promulgated 1938 BTA LEXIS 1034">*1034 The petitioner created a trust, reserving the power to revest in herself t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620155/ | Anthony B. Cataldo and Ada W. Cataldo v. Commissioner.Cataldo v. CommissionerDocket No. 2638-68.United States Tax CourtT.C. Memo 1971-219; 1971 Tax Ct. Memo LEXIS 109; 30 T.C.M. (CCH) 934; T.C.M. (RIA) 71219; August 31, 1971, Filed. Anthony B. Cataldo, pro se, 52 Wall St; New York, N. Y. Steven B. Nagler, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/3687664/ | I begin by discussing whether this Court has jurisdiction to hear this appeal. For the reasons that follow, I find we do not.
The magistrate issued his decision on October 8, 1997. The trial court approved and adopted the Magistrate's Decision via Judgment Entry filed that same day. Thereafter appellant timely filed hi... | 01-04-2023 | 07-06-2016 |
https://www.courtlistener.com/api/rest/v3/opinions/4620156/ | SAMUEL D. OSTROW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ostrow v. CommissionerDocket No. 14690.United States Board of Tax Appeals12 B.T.A. 870; 1928 BTA LEXIS 3439; June 27, 1928, Promulgated *3439 The evidence establishing that the returns filed by petitioner were not false or fraudulent, sectio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620157/ | MAJESTIC OIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Majestic Oil Corp. v. CommissionerDocket No. 96380.United States Board of Tax Appeals42 B.T.A. 659; 1940 BTA LEXIS 969; September 3, 1940, Promulgated *969 The petitioner owned a sublease on certain oil-bearing lands near Bakersfield... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620161/ | IRVING S. FREEDMAN and HARRIETTE FREEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFreedman v. CommissionerDocket No. 7040-84.United States Tax CourtT.C. Memo 1986-257; 1986 Tax Ct. Memo LEXIS 351; 51 T.C.M. (CCH) 1264; T.C.M. (RIA) 86257; June 23, 1986. *351 Benjamin Lewis, for the petitioners. Nor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620162/ | John P. White and Agnes S. White, Petitioners v. Commissioner of Internal Revenue, RespondentWhite v. CommissionerDocket No. 4281-65United States Tax Court48 T.C. 430; 1967 U.S. Tax Ct. LEXIS 81; June 26, 1967, Filed *81 Decision will be entered for the petitioners. Petitioners are husband and wife. In the fall of 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620163/ | CARRILEE A. BELL, F.K.A. CARRILEE A. MOTHERSHED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBell v. CommissionerDocket No. 21013-86.United States Tax CourtT.C. Memo 1989-107; 1989 Tax Ct. Memo LEXIS 107; 56 T.C.M. (CCH) 1467; T.C.M. (RIA) 89107; March 20, 1989. *107 Held: Petitioner is an innocent spous... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620165/ | Black Dome Corporation v. Commissioner.Black Dome Corp. v. CommissionerDocket No. 7323.United States Tax Court1946 Tax Ct. Memo LEXIS 172; 5 T.C.M. (CCH) 455; T.C.M. (RIA) 46130; May 31, 1946William T. Griffith, Esq., and Henry F. Mathies, C.P.A., Room 809, 176 Broadway, New York 7, N. Y., for the petitioner. Wm. A. Sc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620166/ | Richard H. Fendell and Elizabeth A. Fendell, Petitioners v. Commissioner of Internal Revenue, RespondentFendell v. CommissionerDocket No. 44947-86United States Tax Court92 T.C. 708; 1989 U.S. Tax Ct. LEXIS 44; 92 T.C. No. 39; March 30, 1989. March 30, 1989, Filed *44 Decision will be entered for the respondent. Petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620167/ | ALBERT J. HUDDLESTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHuddleston v. CommissionerDocket No. 20536-90.United States Tax CourtT.C. Memo 1994-131; 1994 Tax Ct. Memo LEXIS 139; 67 T.C.M. (CCH) 2521; March 29, 1994, Filed *139 Albert J. Huddleston, pro se. Susan Smith Canavello, for respondent. SW... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620168/ | THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Equitable Life Assurance Soc. v. CommissionerDocket Nos. 89294, 93805.United States Board of Tax Appeals44 B.T.A. 293; 1941 BTA LEXIS 1342; April 29, 1941, Promulgated *1342 1. During the years 1933 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620170/ | Walter M. Ferguson, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Anne Belle Ferguson, Petitioner, v. Commissioner of Internal Revenue, RespondentFerguson v. CommissionerDocket Nos. 19386, 19380United States Tax Court14 T.C. 846; 1950 U.S. Tax Ct. LEXIS 199; May 16, 1950, Promulgated *199 Decision ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620171/ | THE JOURNAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Journal Co. v. CommissionerDocket No. 106877.United States Board of Tax Appeals46 B.T.A. 841; 1942 BTA LEXIS 808; April 3, 1942, Promulgated *808 1. In 1937 petitioner issued and distributed as dividends notes of a fair market value equa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620172/ | Daniel A. Robida v. Commissioner.Robida v. CommissionerDocket No. 4861-62.United States Tax CourtT.C. Memo 1965-86; 1965 Tax Ct. Memo LEXIS 246; 24 T.C.M. (CCH) 451; T.C.M. (RIA) 65086; April 7, 1965Daniel A. Robida, pro se, 4 Paulaneustrasse, Wiesbaden, Germany. Eugene H. Ciranni and James E. Merritt, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620173/ | The Carnegie Center Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCarnegie Center Co. v. CommissionerDocket No. 30353United States Tax Court22 T.C. 1189; 1954 U.S. Tax Ct. LEXIS 106; September 17, 1954, Filed September 17, 1954, Filed *106 Decision will be entered under Rule 50. Deduction -- Depr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620176/ | Rosemarie Hofberg (Spies) v. Commissioner.Hofberg v. CommissionerDocket No. 3714-66.United States Tax CourtT.C. Memo 1968-259; 1968 Tax Ct. Memo LEXIS 39; 27 T.C.M. (CCH) 1375; T.C.M. (RIA) 68259; November 13, 1968, Filed Richard B. Newton, *40 Suite 1146 Rowan Bldg., 458 S. Spring St., Los Angeles, Calif., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620177/ | BROCKWAY GLASS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brockway Glass Co. v. CommissionerDocket No. 100367.United States Board of Tax Appeals43 B.T.A. 267; 1941 BTA LEXIS 1524; January 9, 1941, Promulgated *1524 1. A bond indenture obligated the petitioner to reserve out of earnings... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620178/ | Nancy J. Johnson Bayer, Petitioner v. Commissioner of Internal Revenue, RespondentBayer v. CommissionerDocket No. 11408-89United States Tax Court98 T.C. 19; 1992 U.S. Tax Ct. LEXIS 3; 98 T.C. No. 2; January 9, 1992, Filed *3 An appropriate order will be issued. R filed a motion for reconsideration of our opinion, T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620179/ | ASHTON HAMILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hamilton v. CommissionerDocket No. 6844.United States Board of Tax Appeals7 B.T.A. 362; 1927 BTA LEXIS 3192; June 16, 1927, Promulgated *3192 Held that a transaction between a husband and his wife involving a going concern and all the assets ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620181/ | Marts, Inc. v. Commissioner.Marts, Inc. v. CommissionerDocket No. 71700.United States Tax CourtT.C. Memo 1960-127; 1960 Tax Ct. Memo LEXIS 161; 19 T.C.M. (CCH) 669; T.C.M. (RIA) 60127; June 16, 1960*161 Held, that the amount of $12,750 paid by petitioner corporation to a former executive employee constituted additiona... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620182/ | Marian L. Bloxom v. Commissioner. J. M. Bloxom v. Commissioner.Bloxom v. CommissionerDocket Nos. 16968, 16969.United States Tax Court1950 Tax Ct. Memo LEXIS 276; 9 T.C.M. (CCH) 104; T.C.M. (RIA) 50039; February 20, 1950C. W. Halverson, Esq., for the petitioners. Wilford H. Payne, Esq., for the respondent. LEMIRE Memor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620184/ | Kelly C. Hobbs and Celestia A. Hobbs v. Commissioner.Hobbs v. CommissionerDocket No. 92080.United States Tax CourtT.C. Memo 1964-208; 1964 Tax Ct. Memo LEXIS 129; 23 T.C.M. (CCH) 1258; T.C.M. (RIA) 64208; August 5, 1964*129 Held: 1. Petitioner cannot deduct as worthless a debt which has been voluntarily forgiven. 2. A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620185/ | CARL K. LIFSON, ADMINISTRATOR OF THE ESTATE OF BENJAMIN LIFSON, DECEASED, AND SOPHIE LIFSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lifson v. CommissionerDocket No. 83314.United States Board of Tax Appeals36 B.T.A. 593; 1937 BTA LEXIS 688; September 30, 1937, Promulgated *688 One on the cash basi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620186/ | LDL RESEARCH AND DEVELOPMENT II, LTD., A LIMITED PARTNERSHIP, ENSIGN MANAGEMENT GROUP, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLDL Research & Dev. II v. CommissionerDocket No. 18566-91United States Tax CourtT.C. Memo 1995-172; 1995 Tax Ct. Memo LEXIS 166; 69 T.C.M. (CCH) 241... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620187/ | D. Holland Wessell and Grace L. Wessell v. Commissioner.Wessell v. CommissionerDocket No. 91685.United States Tax CourtT.C. Memo 1963-11; 1963 Tax Ct. Memo LEXIS 335; 22 T.C.M. (CCH) 32; T.C.M. (RIA) 63011; January 11, 1963B. W. Turner, Esq., 157 Miracle Mile, Coral Gables, Fla., for the petitioners. Kenneth G. Anderso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620190/ | JERRY & PATRICIA A. DIXON, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDixon v. Comm'rDocket Nos. 9382-83, 10588-83, 17642-83, 17646-83, 27053-83, 4201-84, 10931-84, 15907-84, 20119-84, 28723-84, 38757-84, 38965-84, 40159-84, 22783-85, 30010-85, 30979-85, 29643-86, 35608-86, 13477-87, 479-89, 807... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620191/ | HORACE S. CLARK AND CHARLOTTE C. CLARK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clark v. CommissionerDocket No. 86877.United States Board of Tax Appeals39 B.T.A. 329; 1939 BTA LEXIS 1048; February 2, 1939, Promulgated *1048 1. Tabulations of check stubs held admissible in evidence as a convenient... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620192/ | CONSTANCE MCCORMICK, THE DULY APPOINTED AND QUALIFIED EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF L. HAMILTON MCCORMICK, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCormick v. CommissionerDocket No. 88951.United States Board of Tax Appeals38 B.T.A. 308; 1938 BTA LEXIS 886; August 10, 1938... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620193/ | ANTHENAGORAS I CHRISTIAN UNION OF THE WORLD, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAthenagoras I Christian Union of World, Inc. v. CommissionerDocket No. 18744-86X.United States Tax CourtT.C. Memo 1988-196; 1988 Tax Ct. Memo LEXIS 224; 55 T.C.M. (CCH) 781; T.C.M. (RIA) 88196; May 4, 1988. Rob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620194/ | Marian Henderson Macomber v. Commissioner.Macomber v. CommissionerDocket No. 28266.United States Tax Court1951 Tax Ct. Memo LEXIS 208; 10 T.C.M. (CCH) 539; T.C.M. (RIA) 51167; June 6, 1951William M. Brinton, Esq., for the petitioner. Charles W. Nyquist, Esq., for the respondent. HARRON Memorandum Findings of Fact and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669053/ | ACCEPTED
08-21-00011-CV
EIGHTH COURT OF APPEALS
EL PASO, TEXAS
3/11/2021 10:44 AM
ELIZABETH G. FLORES
CLERK
Appeal No. 08-21-00011-CV
FILED IN
8th COURT OF APPEALS
EL PASO, TEXAS
3/11/2021 10:44:37 AM
ELIZABETH G. FLORES
Clerk
In the Court of Appeals
For the
Eighth District of Texas
EI Paso, Texas
Vanessa ... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4620253/ | Crowley, Milner & Company, a Michigan Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentCrowley, Milner & Co. v. CommissionerDocket No. 8828-78United States Tax Court76 T.C. 1030; 1981 U.S. Tax Ct. LEXIS 110; June 17, 1981, Filed *110 Decision will be entered for the petitioner. Petitioner entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620254/ | MARK RUSSELL STEPHENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStephenson v. CommissionerDocket No. 23171-86.United States Tax CourtT.C. Memo 1987-341; 1987 Tax Ct. Memo LEXIS 341; 53 T.C.M. (CCH) 1327; T.C.M. (RIA) 87341; July 13, 1987Mark Russell Stephenson, pro se. Ramon Estrada, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620257/ | Clyde Bacon, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentClyde Bacon, Inc. v. CommissionerDocket No. 4223United States Tax Court4 T.C. 1107; 1945 U.S. Tax Ct. LEXIS 191; April 9, 1945, Promulgated *191 Decision will be entered under Rule 50. 1. Petitioner issued securities, called "debenture certi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620258/ | APPEAL OF MESA MILLING CO.Mesa Milling Co. v. CommissionerDocket No. 1964.United States Board of Tax Appeals2 B.T.A. 770; 1925 BTA LEXIS 2258; October 5, 1925, Decided Submitted July 14, 1925. *2258 1. Appreciation of assets, claimed by taxpayer to represent restoration of excessive amounts written off in prior year... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620262/ | Francis E. Tower, Petitioner, v. Commissioner of Internal Revenue, RespondentTower v. CommissionerDocket No. 1429United States Tax Court3 T.C. 396; 1944 U.S. Tax Ct. LEXIS 177; March 3, 1944, Promulgated *177 Decision will be entered for the respondent. Prior to August 30, 1937, petitioner owned all but a few shares o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620199/ | BRENT D. AMUNDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmundson v. CommissionerDocket No. 10095-88United States Tax CourtT.C. Memo 1990-337; 1990 Tax Ct. Memo LEXIS 355; 60 T.C.M. (CCH) 39; T.C.M. (RIA) 90337; July 3, 1990, Filed *355 Decision will be entered under Rule 155. Brent D. Amundson, pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620202/ | Paul J. Perlin, Petitioner v. Commissioner of Internal Revenue, Respondent; Paul J. Perlin, and Henry E. Hershey and Ellen K. Hershey, Petitioners v. Commissioner of Internal Revenue, RespondentPerlin v. CommissionerDocket Nos. 26381-82, 20634-831United States Tax Court86 T.C. 388; 1986 U.S. Tax Ct. LEXIS 141; 86 T.C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620203/ | BLAK INVESTMENTS, KYLE W. MANROE TRUST, ROBERT AND LORI MANROE, TRUSTEES, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBLAK Invs. v. Comm'rNo. 1283-07United States Tax Court133 T.C. 431; 2009 U.S. Tax Ct. LEXIS 39; 133 T.C. No. 19; December 23, 2009, Filed*39 In 2001 two partners of pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620204/ | West Seattle National Bank of Seattle, a National Banking Association in Voluntary Liquidation, Petitioner, v. Commissioner of Internal Revenue, RespondentWest Seattle Nat'l Bank v. CommissionerDocket No. 74361United States Tax Court33 T.C. 341; 1959 U.S. Tax Ct. LEXIS 32; November 27, 1959, Filed *32 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620205/ | Goddard and Goddard Company v. Commissioner.Goddard & Goddard Co. v. CommissionerDocket Nos. 19753, 21492.United States Tax Court1950 Tax Ct. Memo LEXIS 113; 9 T.C.M. (CCH) 722; T.C.M. (RIA) 50209; August 30, 1950*113 Robert J. Bird, Esq., and H. A. Mihills, C.P.A., 917 Munsey Bldg., Washington, D.C., for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620207/ | LEW DAVID DAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDailey v. CommissionerDocket No. 31194-81.United States Tax CourtT.C. Memo 1984-89; 1984 Tax Ct. Memo LEXIS 582; 47 T.C.M. (CCH) 1150; T.C.M. (RIA) 84089; February 27, 1984. Lew David Dailey, pro se. Mark A. Pridgeon, for the respondent. KOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620208/ | OSCAR K. EYSENBACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eysenbach v. CommissionerDocket No. 21107.United States Board of Tax Appeals10 B.T.A. 716; 1928 BTA LEXIS 4037; February 14, 1928, Promulgated *4037 1. Year of loss on stock of a corporation determined. 2. Loss incurred in certain minin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620209/ | EARL FINCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFinch v. CommissionerDocket No. 11889-78.United States Tax CourtT.C. Memo 1981-233; 1981 Tax Ct. Memo LEXIS 511; 41 T.C.M. (CCH) 1470; T.C.M. (RIA) 81233; May 11, 1981. *511 Earl Finch, pro se. Marion L. Weston, for the respondent. DRENNENMEMORAN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620210/ | ERIC T. AND ANN R. MUNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ERIC T. MUNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMunson v. CommissionerDocket Nos. 1526-90, 13909-90United States Tax CourtT.C. Memo 1991-377; 1991 Tax Ct. Memo LEXIS 442; 62 T.C.M. (CCH) 413; T.C.M. (RIA) 9... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620211/ | JIM K. NICHOLAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNicholas v. CommissionerDocket No. 5111-90United States Tax CourtT.C. Memo 1991-393; 1991 Tax Ct. Memo LEXIS 458; 62 T.C.M. (CCH) 467; T.C.M. (RIA) 91393; August 12, 1991, Filed *458 Decision will be entered for the respondent. Jim K. Nicholas,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620213/ | WILLIE L. AND DOROTHY M. COULTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoulter v. CommissionerDocket No. 8474-81.United States Tax CourtT.C. Memo 1983-18; 1983 Tax Ct. Memo LEXIS 772; 45 T.C.M. (CCH) 504; T.C.M. (RIA) 83018; January 11, 1983. Willie L. Coulter, pro se. Sara W. Dalton, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620216/ | APPEAL OF J. B. DAVIDSON.Davidson v. CommissionerDocket No. 2680.United States Board of Tax Appeals2 B.T.A. 1203; 1925 BTA LEXIS 2118; November 6, 1925, Decided Submitted June 18, 1925. *2118 George H. Schutte, C.P.A., for the taxpayer. Blount Ralls, Esq., for the Commissioner. *1203 Before STERNHAGEN, LANSDON, and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620217/ | Melisa Bankston v. Commissioner.Bankston v. CommissionerDocket No. 50612.United States Tax CourtT.C. Memo 1955-163; 1955 Tax Ct. Memo LEXIS 175; 14 T.C.M. (CCH) 627; T.C.M. (RIA) 55163; June 23, 1955*175 J. Edward Johnson, Esq., Life of America Building, Dallas, Tex., for the petitioner. Carswell H. Cobb, Esq., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620218/ | Karel Waterman, Petitioner v. Commissioner of Internal Revenue, RespondentWaterman v. CommissionerDocket No. 45258-86United States Tax Court91 T.C. 344; 1988 U.S. Tax Ct. LEXIS 112; 91 T.C. No. 28; August 24, 1988August 24, 1988, Filed *112 A timely petition was filed on Nov. 25, 1986. On Jan. 9, 1987, R's counsel mo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620221/ | Kathleen Murphy v. Commissioner.Murphy v. CommissionerDocket No. 6249-69.United States Tax CourtT.C. Memo 1971-175; 1971 Tax Ct. Memo LEXIS 152; 30 T.C.M. (CCH) 749; T.C.M. (RIA) 71175; July 26, 1971, Filed Allan D. Hill, for the respondent. RAUMMemorandum Opinion RAUM, Judge: The Commissioner determined the following... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620223/ | William E. Chandler, Jr. v. Commissioner.Chandler v. Comm'rDocket No. 3016-71.United States Tax CourtT.C. Memo 1972-193; 1972 Tax Ct. Memo LEXIS 65; 31 T.C.M. (CCH) 945; T.C.M. (RIA) 72193; September 5, 1972*65 William E. Chandler, Jr., pro se, 781 E. Miracle Strip Pkwy., Mary Esther, Fla.Frank Simmons and George W. Ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620225/ | ARTHUR DEIN and BLEEMA DEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDein v. CommissionerDocket Nos. 2657-73, 4164-73, 5838-73.United States Tax CourtT.C. Memo 1978-376; 1978 Tax Ct. Memo LEXIS 139; 37 T.C.M. (CCH) 1552; T.C.M. (RIA) 78376; September 20, 1978, Filed Arthur Dein, pro se. Barry C. Fel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620226/ | Estate of Anna Lora Gilchrist, Deceased, Layland Myatt and Elizabeth Dearborn, Independent Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Gilchrist v. CommissionerDocket No. 735-76United States Tax Court69 T.C. 5; 1977 U.S. Tax Ct. LEXIS 40; October 11, 1977, Filed *40 Decision will be e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620227/ | Estate of Dave Gordon, Deceased, The Exchange National Bank of Tampa, Victor Ingram and Edward I. Cutler, Executors, and Estate of Clara W. Gordon, Deceased, The Exchange National Bank of Tampa, Victor Ingram and Edward I. Cutler, Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Gordon v.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620228/ | James M. Osborn and Marie-Louise Osborn, Petitioners, v. Commissioner of Internal Revenue, RespondentOsborn v. CommissionerDocket No. 1721United States Tax Court3 T.C. 603; 1944 U.S. Tax Ct. LEXIS 148; April 11, 1944, Promulgated *148 Decision will be entered under Rule 50. Amounts paid by a scholar for research assis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620229/ | Edward W. Mathews, Jr., and Miriam P. Mathews v. Commissioner.Mathews v. CommissionerDocket No. 49157.United States Tax CourtT.C. Memo 1955-61; 1955 Tax Ct. Memo LEXIS 278; 14 T.C.M. (CCH) 198; T.C.M. (RIA) 55061; March 15, 1955*278 From March 1949 to December 31, 1950, petitioner was employed as controller of a corpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620230/ | EMIL PETERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peterson v. CommissionerDocket No. 103375.United States Board of Tax Appeals45 B.T.A. 624; 1941 BTA LEXIS 1090; November 7, 1941, Promulgated *1090 1. Petitioner, a resident of the Philippine Islands from 1898 until 1924, filed income tax retu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620231/ | Leonard J. and Virginia Jenard v. Commissioner.Jenard v. CommissionerDocket No. 74346.United States Tax CourtT.C. Memo 1961-70; 1961 Tax Ct. Memo LEXIS 278; 20 T.C.M. (CCH) 346; T.C.M. (RIA) 61070; March 15, 1961*278 Held, petitioner's deductible loss resulting from a fire to his residence cannot exceed the cost of re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620232/ | UNITED TITLE INSURANCE CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnited Title Ins. Co. v. CommissionerDocket No. 10408-83.United States Tax CourtT.C. Memo 1988-38; 1988 Tax Ct. Memo LEXIS 39; 55 T.C.M. (CCH) 34; T.C.M. (RIA) 88038; February 4, 1988. W. Gerald Thornton and David D. Dahl, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620236/ | EDWARD E. RIECK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rieck v. CommissionerDocket No. 95885.United States Board of Tax Appeals41 B.T.A. 457; 1940 BTA LEXIS 1180; February 27, 1940, Promulgated *1180 Petitioner created a trust and transferred to the trustees irrevocably several policies of insura... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620237/ | APPEAL OF THE ANTHRACITE TRUST CO., ADMINISTRATOR, ESTATE OF JOHN JOSEPH BROWN, DECEASED.Anthracite Trust Co. v. CommissionerDocket No. 4947.United States Board of Tax Appeals3 B.T.A. 486; 1926 BTA LEXIS 2643; January 28, 1926, Decided Submitted December 12, 1925. *2643 L. E. Renard, Esq., for the taxpayer. Frank T. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620240/ | JOHN W. SINGLETON, a/k/a JOHN WESTLY, a/k/a JOHN SINKLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSingleton v. CommissionerDocket No. 9680-74.United States Tax CourtT.C. Memo 1978-255; 1978 Tax Ct. Memo LEXIS 258; 37 T.C.M. (CCH) 1106; T.C.M. (RIA) 78255; July 11, 1978, Filed Laurence Goldfein,Ira Til... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620242/ | ISIDORE B. DOCKWEILER AND THOMAS A. J. DOCKWEILER, AS EXECUTORS OF AND TRUSTEES UNDER THE LAST WILL AND TESTAMENT OF GEORGE S. WILSON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dockweiler v. CommissionerDocket No. 50828.United States Board of Tax Appeals30 B.T.A. 1136; 1934 BTA LEXIS 1224; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620243/ | B. M. MARCUS ESTATE, Gladys L. Marcus, Leon J. Marcus, Richard E. Marcus and Robert M. Diggs, Executors, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Marcus Estate v. CommissionerDocket Nos. 8577-72 & 8578-72United States Tax CourtT.C. Memo 1975-9; 1975 Tax Ct. Memo LEXIS 360; 34 T.C.M. (CCH) 38; T.C.M. (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620244/ | LEADER FEDERAL SAVINGS AND LOAN ASSOCIATION OF MEMPHIS AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeader Federal Sav. & Loan Ass'n v. CommissionerDocket Nos. 44110-86, 44490-86United States Tax CourtT.C. Memo 1991-334; 1991 Tax Ct. Memo LEXIS 385; 62 T.C.M. (CCH) 201; T.C.M. (RIA) 91334... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620246/ | Estate of William Bernstein, Deceased, Edward Bernstein, Executor, and Selma Bernstein, Petitioners, v. Commissioner of Internal Revenue, RespondentBernstein v. CommissionerDocket No. 41976United States Tax Court22 T.C. 1364; 1954 U.S. Tax Ct. LEXIS 87; 22 T.C. No. 169; September 30, 1954, Filed September 30, 1954, Fil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620247/ | LEE LIVE STOCK COMMISSION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lee Live Stock Comm'n Co. v. CommissionerDocket No. 280.United States Board of Tax Appeals7 B.T.A. 532; 1927 BTA LEXIS 3162; June 24, 1927, Promulgated *3162 1. Upon the evidence held that the petitioner is entitled to classifi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620248/ | ALBERT M. VAN HUFF AND JUDITH A. VAN HUFF, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Huff v. CommissionerDocket No. 8911-79.United States Tax CourtT.C. Memo 1981-30; 1981 Tax Ct. Memo LEXIS 714; 41 T.C.M. (CCH) 764; T.C.M. (RIA) 81030; January 27, 1981. *714 Held: Lodging furnished to petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620251/ | Capital Warehouse Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCapital Warehouse Co. v. CommissionerDocket No. 12178United States Tax Court9 T.C. 966; 1947 U.S. Tax Ct. LEXIS 31; November 24, 1947, Promulgated *31 Decision will be entered under Rule 50. Respondent's determination that a public... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474311/ | OPINION. ARNOLD, Judge: As the result of a decree of the Superior Court of Fulton County, Georgia, entered December 17, 1936, in a partition proceeding, William H. Kiser, owner of an undivided half interest in the property, was allotted property with a valuation in excess of his half share. Of the part he was allotted ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474282/ | oriNiON. Hill, Judge-. Petitioner claims the right under section 812 (b) (3), Internal Revenue Code, to deduct the amount of $14,518 which it paid to decedent’s first husband in full settlement of any claim which he might have had against her estate as a result of the agreement which is set forth in part in our finding... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620280/ | Raymond Robinson and Lillie H. Robinson, Petitioners v. Commissioner of Internal Revenue, RespondentRobinson v. CommissionerDocket No. 5597-67United States Tax Court54 T.C. 772; 1970 U.S. Tax Ct. LEXIS 163; April 15, 1970, Filed *163 Decision will be entered for the respondent. On Jan. 10, 1964, the petitioner sold hi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620284/ | The Denver & Rio Grande Western Railroad Co., Petitioner, v. Commissioner of Internal Revenue, RespondentDenver & R. G. W. R. Co. v. CommissionerDocket No. 78861United States Tax Court38 T.C. 557; 1962 U.S. Tax Ct. LEXIS 106; August 3, 1962, Filed *106 Decision will be entered under Rule 50. 1. Prior to 1954 the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620285/ | The Branerton Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent; Jack Lindner and Anne Lindner, Petitioners v. Commissioner of Internal Revenue, RespondentBranerton Corp. v. CommissionerDocket Nos. 5040-73, 5042-73United States Tax Court61 T.C. 691; 1974 U.S. Tax Ct. LEXIS 148; 61 T.C. No. 73; Mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620286/ | Estate of Jane C. Dunlop, Deceased, Margaret E. Dunlop, Executrix v. Commissioner. Margaret E. Dunlop v. Commissioner. Stuart K. Dunlop v. Commissioner. Alexander C. Dunlop v. Commissioner. Donald C. Dunlop v. Commissioner. Ker Donald Dunlop v. Commissioner.Estate of Jane C. Dunlop v. CommissionerDocket Nos. 6853, 7246... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620287/ | DONALD V. CROWELL AND JOANNE CURRIE-CROWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrowell v. CommissionerDocket No. 364-93United States Tax Court102 T.C. 683; 1994 U.S. Tax Ct. LEXIS 33; 102 T.C. No. 29; April 28, 1994, Filed *33 Ps were partners in a partnership, Wind 2, that is subject to the T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620289/ | J. C. HUNT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hunt v. CommissionerDocket No. 19888.United States Board of Tax Appeals15 B.T.A. 1388; 1929 BTA LEXIS 2666; April 12, 1929, Promulgated *2666 A Texas corporation was dissolved June 13, 1919. The statutes of that State continued the existence of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620290/ | RICHARD TUFFLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. F. TUFFLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. S. G. TUFFLI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tuffli v. CommissionerDocket Nos. 17042, 17043, 17045.United States Board of Tax Appeals13 B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620291/ | Lyle W. Mader and Twylah F. Mader v. Commissioner.Mader v. CommissionerDocket No. 1346-65.United States Tax CourtT.C. Memo 1966-176; 1966 Tax Ct. Memo LEXIS 108; 25 T.C.M. (CCH) 917; T.C.M. (RIA) 66176; July 28, 1966*108 In November 1960 petitioners purchased a used automobile that had been driven about 6,400 miles. A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620293/ | Barbara M. Bailey, Petitioner v. Commissioner of Internal Revenue, Respondent; C. P. Bailey and Barbara M. Bailey, Petitioners v. Commissioner of Internal Revenue, RespondentBailey v. CommissionerDocket Nos. 2299-67, 2300-67United States Tax Court52 T.C. 115; 1969 U.S. Tax Ct. LEXIS 150; April 21, 1969, Filed *150 Deci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620295/ | ESTATE OF HANS E. ROTHPLETZ, DECEASED, MICHAEL E. ROTHPLETZ, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rothpletz v. CommissionerDocket No. 38934-84.United States Tax CourtT.C. Memo 1987-310; 1987 Tax Ct. Memo LEXIS 310; 53 T.C.M. (CCH) 1214; T.C.M. (RIA) 87310; June 24, 1987. *310 H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620296/ | MATTHEW R. AND JILL WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 26101-89United States Tax CourtT.C. Memo 1991-552; 1991 Tax Ct. Memo LEXIS 600; 62 T.C.M. (CCH) 1181; T.C.M. (RIA) 91552; November 5, 1991, Filed *600 Decision will be entered under Rule 155. L. S. McC... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620300/ | ROBERT J. RECIO AND LINDA BAILEY-RECIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRecio v. CommissionerDocket No. 29628-89United States Tax CourtT.C. Memo 1991-215; 1991 Tax Ct. Memo LEXIS 238; 61 T.C.M. (CCH) 2626; T.C.M. (RIA) 91215; May 16, 1991, Filed *238 Decision will be entered for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620301/ | WILLIAM G. WOHNER and BONNIE J. WOHNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. MARLIN K. KITTLE and MYRTLE J. KITTLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Wohner v. CommissionerDocket Nos. 5498-71, 6154-71.United States Tax CourtT.C. Memo 1972-237; 1972 Tax Ct. Memo LEXIS 20... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620302/ | CURTIS H. THACKER and BETTY L. THACKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThacker v. CommissionerDocket No. 2605-77.United States Tax CourtT.C. Memo 1979-231; 1979 Tax Ct. Memo LEXIS 295; 38 T.C.M. (CCH) 923; T.C.M. (RIA) 79231; June 12, 1979, Filed *295 Held, petitioner's employment as an elec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620303/ | WILLIAM J. McCORKLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCorkle v. Comm'rNo. 1433-03L United States Tax Court124 T.C. 56; 2005 U.S. Tax Ct. LEXIS 5; 124 T.C. No. 5; February 24, 2005, Filed *5 Respondent's motion for summary judgment granted. Petitioner's motion for summary judgment denied. R'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620305/ | FURNITURE FINANCE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Furniture Finance Corp. v. CommissionerDocket No. 104891.United States Board of Tax Appeals46 B.T.A. 240; 1942 BTA LEXIS 890; February 3, 1942, Promulgated *890 1. A corporation the shares of which are owned by two individuals ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620306/ | William Collins, Sr. v. CommissionerCollins v. CommissionerDocket No. 16063.United States Tax Court1948 Tax Ct. Memo LEXIS 41; 7 T.C.M. (CCH) 830; T.C.M. (RIA) 48241; November 15, 1948*41 Prior to October 9, 1942, petitioner and two of his sons owned all of the outstanding stock of a corporation engaged in the busines... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620307/ | ALI A. TALEBI and SANDRA TALEBI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CAHIT PALANTEKIN and AYTEN PALANTEKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTalebi v. CommissionerDocket Nos. 11095-83, 14538-83.United States Tax CourtT.C. Memo 1985-180; 1985 Tax Ct. Memo LEXIS 450; 49 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620308/ | SUNSHINE CLOAK & SUIT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sunshine Cloak & Suit Co. v. CommissionerDocket No. 11810.United States Board of Tax Appeals16 B.T.A. 540; 1929 BTA LEXIS 2558; May 14, 1929, Promulgated *2558 Where the principal stockholder of a close corporation, pursuant to an i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620310/ | Joseph J. Clement v. Commissioner.Clement v. CommissionerDocket No. 769-71.United States Tax CourtT.C. Memo 1972-184; 1972 Tax Ct. Memo LEXIS 73; 31 T.C.M. (CCH) 903; T.C.M. (RIA) 72184; August 23, 1972, Filed Tried in Atlanta, Ga. Joseph J. Clement, pro se, 9883 Roswell Rd., Atlanta, Ga. *74 Dudley W. Taylor, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620315/ | ROBERT P. BROOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrooks v. CommissionerDocket No. 2074-65.United States Tax CourtT.C. Memo 1984-332; 1984 Tax Ct. Memo LEXIS 340; 48 T.C.M. (CCH) 397; T.C.M. (RIA) 840332; June 28, 1984. Hans A. Nathan, for the petitioner. Evelyn Small, for the respondent. FE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620316/ | John E. Simanek v. Commissioner.Simanek v. CommissionerDocket No. 84540.United States Tax CourtT.C. Memo 1961-200; 1961 Tax Ct. Memo LEXIS 155; 20 T.C.M. (CCH) 996; T.C.M. (RIA) 61200; June 30, 1961John E. Simanek, 120 Cabrini Blvd., New York, N. Y., pro se. David E. Crabtree, Esq., for the respondent. SCOTT Memorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620317/ | BARRETT-CROFOOT INVESTMENTS, INC., f.k.a. BARRETT-CROFOOT, INC., AND BARRETT-CROFOOT CATTLE, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarrett-Crofoot Invs. v. CommissionerDocket No. 3015-91United States Tax CourtT.C. Memo 1994-59; 1994 Tax Ct. Memo LEXIS 60; 67 T.C.M. (CCH) 2166; February 15, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620319/ | J. ASHTON WRAY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWray v. CommissionerDocket No. 14462-92United States Tax CourtT.C. Memo 1993-525; 1993 Tax Ct. Memo LEXIS 537; 66 T.C.M. (CCH) 1289; November 16, 1993, Filed *537 Decision will be entered for respondent. For petitioner: William J. Doughert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620353/ | ALEXANDER COUNTY NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALEXANDER COUNTY SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander County Nat'l Bank v. CommissionerDocket Nos. 12075, 12616.United States Board of Tax Appeals12 B.T.A. 1238; 1928 BTA LEXIS 33... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620354/ | RONALD L. FLORENCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlorence v. CommissionerDocket No. 13327-78.United States Tax CourtT.C. Memo 1981-305; 1981 Tax Ct. Memo LEXIS 425; 42 T.C.M. (CCH) 119; T.C.M. (RIA) 81305; June 22, 1981. Ronald L. Florence, pro se. Leo A. Reinikka, Jr., and Dianne Crosby,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620355/ | A. L. GUMP, FORMERLY EXECUTOR OF THE LAST WILL AND TESTAMENT OF BENJAMIN H. LICHTENSTEIN, DECEASED, MABEL GUMP, FRANCES DAVIS (FORMERLY FRANCES LICHTENSTEIN) AND MILTON LATHAM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gump v. CommissionerDocket No. 34532.United States Board of Tax Appeals21 B.T.A. 6... | 01-04-2023 | 11-21-2020 |
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