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https://www.courtlistener.com/api/rest/v3/opinions/4620356/ | HERMAN GESSNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gessner v. CommissionerDocket No. 77506.United States Board of Tax Appeals32 B.T.A. 1258; 1935 BTA LEXIS 829; August 23, 1935, Promulgated *829 During the taxable year 1931 the petitioner and his wife, residents of Michigan, received income fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620357/ | CHARLES A. DODGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDodge v. CommissionerDocket No. 9572-80.United States Tax CourtT.C. Memo 1983-431; 1983 Tax Ct. Memo LEXIS 360; 46 T.C.M. (CCH) 842; T.C.M. (RIA) 83431; July 25, 1983. Joseph W. Weigel, for petitioner. Joseph T. Chalhoub, and Edward J. Roepsc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620361/ | ROOSEVELT WALLACE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWallace v. Comm'rNo. 4637-03 United States Tax Court128 T.C. 132; 2007 U.S. Tax Ct. LEXIS 11; 128 T.C. No. 11; April 16, 2007, Filed *11 P participated in a compensated work therapy program administered by the U.S. Department of Veterans Affa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2357881/ | 472 A.2d 904 (1984)
Charles P. LUCAS
v.
MAINE COMMISSION OF PHARMACY.
Supreme Judicial Court of Maine.
Argued November 23, 1983.
Decided February 17, 1984.
*905 Bowie & Parker, Paulette P. Parker (orally), Portland, for plaintiff.
James E. Tierney, Atty. Gen., Linda M. Pistner, Asst. Atty. Gen. (orally), Augusta, for d... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537469/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 12:07 AM CDT
- 648 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537470/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 12:07 AM CDT
- 527 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537477/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 12:08 AM CDT
- 441 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620322/ | ROBERT L. CAMPBELL, JR. AND LINDA G. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCampbell v. CommissionerDocket No. 2897-90United States Tax CourtT.C. Memo 1992-66; 1992 Tax Ct. Memo LEXIS 71; 63 T.C.M. (CCH) 1979; T.C.M. (RIA) 92066; February 3, 1992, Filed *71 Decision will be entered under ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620323/ | Milton F. Priester and Robbie Priester, Petitioners, v. Commissioner of Internal Revenue, RespondentPriester v. CommissionerDocket No. 88419United States Tax Court38 T.C. 316; 1962 U.S. Tax Ct. LEXIS 128; May 29, 1962, Filed *128 Decision will be entered under Rule 50. A corporation which had only two stockholders, an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620324/ | J. Reuel and Dorothy Campbell v. Commissioner.Campbell v. CommissionerDocket No. 4550-62.United States Tax CourtT.C. Memo 1965-54; 1965 Tax Ct. Memo LEXIS 274; 24 T.C.M. (CCH) 304; T.C.M. (RIA) 65054; March 18, 1965Jesse J. Maynard, Leonhardt Bldg., Oklahoma City, Okla., for the petitioners. Bruce Hallmark, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620327/ | Appeal of JOSEPH EMSHEIMER INSURANCE AGENCY.Joseph Emsheimer Ins. Agency v. CommissionerDocket No. 1036.United States Board of Tax Appeals1 B.T.A. 649; 1925 BTA LEXIS 2826; February 28, 1925, decided Submitted February 15, 1925. *2826 The taxpayer operates a general insurance agency. A large part of its income for 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620329/ | Estate of Robert R. Gannon, Deceased, The First National Bank of Montgomery, Alabama, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentGannon v. CommissionerDocket No. 39358United States Tax Court21 T.C. 1073; 1954 U.S. Tax Ct. LEXIS 254; March 31, 1954, Promulgated *254 Decision will be entered und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620331/ | THE RARITAN COMPANY OF DELAWARE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE MIDDLESEX COMPANY OF DELAWARE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Raritan Co. of Delaware v. CommissionerDocket Nos. 106869, 106870, 108554, 108555.United States Board of Tax Appeals47... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620332/ | Zimco Electric Supply Company v. Commissioner. J. B. Zimmerman, Jr., and Faye Zimmerman v. Commissioner.Zimco Electric Supply Co. v. CommissionerDocket Nos. 3729-67 and 3730-67.United States Tax CourtT.C. Memo 1971-215; 1971 Tax Ct. Memo LEXIS 120; 30 T.C.M. (CCH) 878; T.C.M. (RIA) 71215; August 25, 1971, Filed *120 H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620333/ | BERTRAM S. PRIMOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrimoff v. CommissionerDocket No. 27859-83.United States Tax CourtT.C. Memo 1985-562; 1985 Tax Ct. Memo LEXIS 66; 50 T.C.M. (CCH) 1413; T.C.M. (RIA) 85562; November 18, 1985. Bertram S. Primoff, pro se. Steven Lang and Robert B. Marino, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620334/ | BYRON K. ANDERSON and CAROLYN ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BYRON K. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket Nos. 8890-80, 19981-80.United States Tax CourtT.C. Memo 1982-576; 1982 Tax Ct. Memo LEXIS 169; 44 T.C.M. (CCH) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620335/ | J. H. England, Petitioner, v. Commissioner of Internal Revenue, RespondentEngland v. CommissionerDocket No. 69416United States Tax Court37 T.C. 1150; 1962 U.S. Tax Ct. LEXIS 167; March 27, 1962, Filed *167 Decision will be entered under Rule 50. Held, that petitioner's payment of $ 15,800 to his former wife pursuant t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620338/ | ESTATE OF MILTON SALIT, Deceased, ELLIN S. RIND, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Salit v. CommissionerDocket No. 5837-78.United States Tax CourtT.C. Memo 1982-554; 1982 Tax Ct. Memo LEXIS 188; 44 T.C.M. (CCH) 1205; T.C.M. (RIA) 82554; September 23, 1982. William Slivka, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620341/ | CHARLIE MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 16420-83.United States Tax CourtT.C. Memo 1986-499; 1986 Tax Ct. Memo LEXIS 112; 52 T.C.M. (CCH) 728; T.C.M. (RIA) 86499; September 30, 1986. Joe Alfred Izen, Jr., for the petitioner. David W. Johnson, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620342/ | JOSEPH N. AND PATRICIA L. TANNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTanner v. CommissionerDocket No. 13690-91United States Tax CourtT.C. Memo 1993-537; 1993 Tax Ct. Memo LEXIS 545; 66 T.C.M. (CCH) 1359; November 18, 1993, Filed *545 Decision will be entered for respondent, except for the addit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620343/ | PETER G. SIMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSimpson v. CommissionerDocket No. 16967-91United States Tax CourtT.C. Memo 1992-543; 1992 Tax Ct. Memo LEXIS 566; 64 T.C.M. (CCH) 742; September 15, 1992, Filed *566 For Peter G. Simpson, pro se. For Respondent: Robert M. Finkel. SWIFTSWIFTME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620344/ | G. WILDY GIBBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SALLIE GIBBS MILLIKEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gibbs v. CommissionerDocket No. 31329, 31330.United States Board of Tax Appeals28 B.T.A. 18; 1933 BTA LEXIS 1199; May 4, 1933, Promulgated *1199 Where a trans... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620345/ | Dupuy G. Warrick and Violette G. Warrick, husband and wife v. Commissioner.Dupuy v. CommissionerDocket No. 15275.United States Tax Court1948 Tax Ct. Memo LEXIS 155; 7 T.C.M. (CCH) 398; T.C.M. (RIA) 48120; June 25, 1948*155 Petitioner, an attorney, represented certain stockholders and creditors of a company in receiver... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620347/ | Harold O. Wales and Dorothy Wales, Petitioners v. Commissioner of Internal Revenue, RespondentWales v. CommissionerDocket No. 3617-65United States Tax Court50 T.C. 399; 1968 U.S. Tax Ct. LEXIS 118; May 29, 1968, Filed *118 Decision will be entered in accordance with the foregoing opinion. The filing of a statement of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620348/ | Thomas R. Reyburn v. Commissioner. Clyde A. Vandivort and Julia S. Vandivort v. Commissioner. Clyde A. Vandivort v. Commissioner.Reyburn v. CommissionerDocket Nos. 7385, 7386 and 7387United States Tax Court1946 Tax Ct. Memo LEXIS 124; 5 T.C.M. (CCH) 680; T.C.M. (RIA) 46187; July 31, 1946*124 1. In 1936, petitioners Re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620350/ | IVAN A. BIDWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBidwell v. CommissionerDocket No. 28290-82.United States Tax CourtT.C. Memo 1985-164; 1985 Tax Ct. Memo LEXIS 471; 49 T.C.M. (CCH) 1132; T.C.M. (RIA) 85164; April 2, 1985. *471 Petitioner filed an altered Form 1040 on which he categorizes his ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620351/ | SYLVIA SHIFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShifman v. CommissionerDocket No. 26132-86.United States Tax CourtT.C. Memo 1987-347; 1987 Tax Ct. Memo LEXIS 347; 53 T.C.M. (CCH) 1337; T.C.M. (RIA) 87347; July 20, 1987. Nancy Bateman, for the petitioner. Patricia Delzotti, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620352/ | Lois W. Poinier, as Transferee of Helen Wodell Halbach, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPoinier v. CommissionerDocket Nos. 23881-81, 23882-81, 23883-81United States Tax Court96 T.C. 1; 1991 U.S. Tax Ct. LEXIS 1; 96 T.C. No. 1; January 7, 1991, Filed *1 On motion by Ps to reduce the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653901/ | NOT FOR PUBLICATION IN WEST'S HAWAI#I REPORTS AND PACIFIC REPORTER
Electronically Filed
Intermediate Court of Appeals
CAAP-XX-XXXXXXX
22-JAN... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4562784/ | IN THE SUPREME COURT OF THE STATE OF IDAHO
Docket No. 46665
JAMES HARVEY HAIRSTON, )
) Boise, May 2020 Term
Petitioner-Appellant, )
v. ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620362/ | The Aetna-Standard Engineering Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAetna-Standard Engineering Co. v. CommissionerDocket No. 20163United States Tax Court15 T.C. 284; 1950 U.S. Tax Ct. LEXIS 88; September 25, 1950, Promulgated *88 Decision will be entered under Rule 50. 1. Petitioner empl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620363/ | Estate of Joseph G. Taracido, Deceased, by United States Trust Company, Charles C. Lehing and Irwin P. Underweiser, Executors, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Taracido v. CommissionerDocket No. 1071-74United States Tax Court72 T.C. 1014; 1979 U.S. Tax Ct. LEXIS 64; September 10, 1979... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620365/ | ESTATE OF ROSSMAN R. SAWYER, DECEASED, NORTHERN INDIANA BANK AND TRUST COMPANY, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sawyer v. CommissionerDocket No. 42775-85.United States Tax CourtT.C. Memo 1988-132; 1988 Tax Ct. Memo LEXIS 160; 55 T.C.M. (CCH) 492; T.C.M. (RIA) 88132; March 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620367/ | H. BENJAMIN MARKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ISAAC MARKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marks v. CommissionerDocket Nos. 10806, and 10875.United States Board of Tax Appeals7 B.T.A. 895; 1927 BTA LEXIS 3086; July 30, 1927, Promulgated *3086 Bonuses were ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620368/ | HENRY B. AMES AND DORTHA S. AMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmes v. CommissionerDocket No. 32613-83.United States Tax CourtT.C. Memo 1985-443; 1985 Tax Ct. Memo LEXIS 189; 50 T.C.M. (CCH) 891; T.C.M. (RIA) 85443; August 22, 1985. Edward G. Lavery, for the petitioners. Rebecca W. Wolfe,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620369/ | ESTATE OF OGDEN D. DOOLEY, DECEASED, WILLIE JO DOOLEY, EXECUTRIX, AND WILLIE JO DOOLEY, SURVIVING WIFE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Dooley v. CommissionerDocket Nos. 11131-88, 23026-88, 23027-88United States Tax CourtT.C. Memo 1992-557; 1992 Tax Ct. Memo LEXIS 577; 64... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620371/ | THE CARLING HOLDING COMPANY, NOW DISSOLVED, BY THOMAS M. JOHNSON, JOHN W. MARTIN, AND J. C. BRADFORD, TRUSTEES TO SETTLE ITS AFFAIRS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carling Holding Co. v. CommissionerDocket Nos. 86776, 87378, 88616.United States Board of Tax Appeals41 B.T.A. 493; 1940 BTA L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620373/ | Alfons B. Landa v. Commissioner. Marjorie M. Astin v. Commissioner.Landa v. CommissionerDocket Nos. 26018, 26027.United States Tax Court1952 Tax Ct. Memo LEXIS 243; 11 T.C.M. (CCH) 420; T.C.M. (RIA) 52119; April 25, 1952*243 Raymond N. Beebe, Esq., 815 15th St., N.W., Washington, D.C., and Raymond C. Cushwa, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620374/ | Peter F. Mitchell Corp. v. Commissioner.Peter F. Mitchell Corp. v. CommissionerDocket No. 634-66.United States Tax CourtT.C. Memo 1968-209; 1968 Tax Ct. Memo LEXIS 88; 27 T.C.M. (CCH) 1030; T.C.M. (RIA) 68209; September 23, 1968. Filed *88 Petitioner adopted a profit-sharing plan limited to its salaried employees. Its... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620376/ | JOE EDWARD SAMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSammons v. CommissionerDocket Nos. 6287-80, 16439-80.United States Tax CourtT.C. Memo 1984-414; 1984 Tax Ct. Memo LEXIS 259; 48 T.C.M. (CCH) 771; T.C.M. (RIA) 84414; August 6, 1984; As Amended August 7, 1984 JOHN Kennedy Lynch and Richard S. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620377/ | Central Arizona Ranching Company v. Commissioner. Farmers Investment Company v. Commissioner.Central Arizona Ranching Co. v. CommissionerDocket Nos. 76565, 76575.United States Tax CourtT.C. Memo 1964-217; 1964 Tax Ct. Memo LEXIS 123; 23 T.C.M. (CCH) 1304; T.C.M. (RIA) 64217; August 17, 1964*123 Held, Farmers Investmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620381/ | J. Meredith Siple and Delia W. Siple, Petitioners v. Commissioner of Internal Revenue, RespondentSiple v. CommissionerDocket No. 5323-67United States Tax Court54 T.C. 1; 1970 U.S. Tax Ct. LEXIS 233; January 14, 1970, Filed *233 Decision will be entered for the respondent. In implementation of an agreement with a corpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620383/ | ROBERT HENRY GRIFFIN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffin v. CommissionerDocket No. 16166-79.United States Tax CourtT.C. Memo 1982-628; 1982 Tax Ct. Memo LEXIS 114; 44 T.C.M. (CCH) 1526; T.C.M. (RIA) 82628; October 27, 1982. William R. McCants, for the respondent. SCOTT MEMORANDUM O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620384/ | PHILIP ALAN AND KAYLEEN MAE BOICE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoice v. CommissionerDocket No. 7174-91United States Tax CourtT.C. Memo 1993-498; 1993 Tax Ct. Memo LEXIS 510; 66 T.C.M. (CCH) 1166; October 28, 1993, Filed *510 Decision will be entered under Rule 155. Philip Alan Boice, pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620386/ | BLAIRS CONSULTING SERVICES, LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlairs Consulting Services, Ltd. v. CommissionerDocket No. 15011-91United States Tax CourtT.C. Memo 1992-399; 1992 Tax Ct. Memo LEXIS 421; 64 T.C.M. (CCH) 161; July 15, 1992, Filed *421 An appropriate order denying petitioner's... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620387/ | Vander Poel, Francis & Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentVander Poel, Francis & Co. v. CommissionerDocket No. 9119United States Tax Court8 T.C. 407; 1947 U.S. Tax Ct. LEXIS 271; February 25, 1947, Promulgated *271 Decision will be entered for the respondent. The petitioner is a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620388/ | WILLAMETTE INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillamette Industries, Inc. v. CommissionerDocket Nos. 13440-78, 16313-79, 21473-81United States Tax CourtT.C. Memo 1991-389; 1991 Tax Ct. Memo LEXIS 454; 62 T.C.M. (CCH) 451; T.C.M. (RIA) 91389; August 12, 1991, Filed *454 Petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620389/ | FRANK W. STAMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStamos v. CommissionerDocket No. 19382-93United States Tax CourtT.C. Memo 1994-478; 1994 Tax Ct. Memo LEXIS 486; 68 T.C.M. (CCH) 819; October 3, 1994, Filed *486 Frank W. Stamos, pro se. For respondent: Alan S. Beinhorn. GOLDBERGGOLDBERGMEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620391/ | CLEMENT FOERSTEL AND MARY FOERSTEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoerstel v. CommissionerDocket No. 686-84.United States Tax CourtT.C. Memo 1987-546; 1987 Tax Ct. Memo LEXIS 538; 54 T.C.M. (CCH) 982; T.C.M. (RIA) 87546; October 27, 1987. John E. Crooks, for the petitioners (at trial only)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620392/ | SANFORD L. and SANDRA M. ABRAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbrams v. CommissionerDocket No. 6159-78.United States Tax CourtT.C. Memo 1981-355; 1981 Tax Ct. Memo LEXIS 389; 42 T.C.M. (CCH) 355; T.C.M. (RIA) 81355; July 9, 1981Sanford L. Abrams, pro se. Stanley H. Smith, Jr. and Mark W. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620394/ | GERALDINE G. HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerDocket No. 6743-79.United States Tax CourtT.C. Memo 1980-419; 1980 Tax Ct. Memo LEXIS 176; 40 T.C.M. (CCH) 1349; T.C.M. (RIA) 80419; September 22, 1980, Filed *176 Petitioner was married and domiciled in Louisiana. She fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620395/ | JAMES D. STEELE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSteele v. CommissionerDocket No. 32768-85United States Tax CourtT.C. Memo 1986-410; 1986 Tax Ct. Memo LEXIS 200; 52 T.C.M. (CCH) 357; T.C.M. (RIA) 86410; September 2, 1986. James D. Steele, pro se. Roslyn G. Taylor, for the respondent. GOLDBER... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620397/ | JACK WHITELEY AND ALMA H. WHITELEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhiteley v. CommissionerDocket No. 27456-89United States Tax CourtT.C. Memo 1991-297; 1991 Tax Ct. Memo LEXIS 343; 62 T.C.M. (CCH) 56; T.C.M. (RIA) 91297; July 3, 1991, Filed *343 Jack and Alma H. Whiteley, pro se. Jay M. Er... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620398/ | Allegheny County Auto Mart, Inc. v. Commissioner.Allegheny County Auto Mart, Inc. v. CommissionerDocket No. 38166.United States Tax Court1953 Tax Ct. Memo LEXIS 286; 12 T.C.M. (CCH) 427; T.C.M. (RIA) 53140; April 21, 1953Samuel M. Rosenzweig, Esq., 1401 Law and Finance Building, Pittsburgh, Pa., for the petitioner. Edw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620400/ | HOME JUICE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHome Juice Co. v. CommissionerDocket No. 701-76.United States Tax CourtT.C. Memo 1977-386; 1977 Tax Ct. Memo LEXIS 58; 36 T.C.M. (CCH) 1566; T.C.M. (RIA) 770386; November 3, 1977, Filed Joel L. Miller and William E. Rattner, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620402/ | Bernie N. Sarfaty, Petitioner v. Commissioner. Sadie S. Sarfaty, Petitioner v. Commissioner.Sarfaty v. CommissionerDocket Nos. 4210-62, 4896-62.United States Tax CourtT.C. Memo 1964-28; 1964 Tax Ct. Memo LEXIS 308; 23 T.C.M. (CCH) 147; T.C.M. (RIA) 64028; February 5, 1964Bernie N. Sarfaty, pro se, 1363 1/2 N. Ridgewood... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620403/ | Heinz Molsen, Jr., and Christina T. Molsen, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMolsen v. CommissionerDocket Nos. 22699-82, 22700-82, 22701-82, 22702-82United States Tax Court85 T.C. 485; 1985 U.S. Tax Ct. LEXIS 36; 85 T.C. No. 28; September 26, 1985, Filed *36 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620405/ | Norman W. Meyers v. Commissioner.Meyers v. CommissionerDocket No. 3151-67.United States Tax CourtT.C. Memo 1968-289; 1968 Tax Ct. Memo LEXIS 11; 27 T.C.M. (CCH) 1535; T.C.M. (RIA) 68289; December 18, 1968, Filed *11 Norman W. Meyers, pro se, 30 S. Carlisle St., Allentown, Pa. Edward L. Newberger, for the respondent. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620408/ | Fannie Hirshon Trust U/A Charles Hirshon, Walter Hirshon and Henry Siegbert, Trustees v. Commissioner.Fannie Hirshon Trust U/ v. CommissionerDocket No. 35013.United States Tax Court1953 Tax Ct. Memo LEXIS 311; 12 T.C.M. (CCH) 364; T.C.M. (RIA) 53106; April 3, 1953*311 A corporation having total earnings or profits ava... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620410/ | Robert F. and Elizabeth M. Doerge v. Commissioner.Doerge v. CommissionerDocket No. 31357.United States Tax Court1952 Tax Ct. Memo LEXIS 222; 11 T.C.M. (CCH) 475; T.C.M. (RIA) 52140; May 14, 1952*222 Payments to a graduate student under the terms of a fellowship, held, not to be a gift but to constitute taxable income.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620412/ | M. K. GRAHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. M. K. GRAHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Graham v. CommissionerDocket Nos. 33695, 33696.United States Board of Tax Appeals23 B.T.A. 144; 1931 BTA LEXIS 1922; May 11, 1931, Promulgated *1922 The respondent'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620417/ | Marvin Earl Hart v. Commissioner.Hart v. CommissionerDocket No. 3036-67.United States Tax CourtT.C. Memo 1968-130; 1968 Tax Ct. Memo LEXIS 170; 27 T.C.M. (CCH) 628; T.C.M. (RIA) 68130; June 26, 1968, Filed Marvin Earl Hart, pro se, 1745 N. Gardner St., Los Angeles, Calif. Brice A. Tondre, for the respondent. SCOTT Mem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620418/ | J. D. Amend, Petitioner, v. Commissioner of Internal Revenue, Respondent. Eva Amend, Petitioner, v. Commissioner of Internal Revenue, RespondentAmend v. CommissionerDocket Nos. 18860, 18861United States Tax Court13 T.C. 178; 1949 U.S. Tax Ct. LEXIS 113; August 8, 1949, Promulgated *113 Decisions will be entered under ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620419/ | ALUMINUM PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Aluminum Products Co. v. CommissionerDocket No. 16150.United States Board of Tax Appeals24 B.T.A. 420; 1931 BTA LEXIS 1648; October 22, 1931, Promulgated *1648 An amount expended by the petitioner in settlement of a controversy betw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620420/ | MORRIS & CUMMINGS DREDGING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris & Cummings Dredging Co. v. CommissionerDocket No. 9596.United States Board of Tax Appeals10 B.T.A. 351; 1928 BTA LEXIS 4125; January 28, 1928, Promulgated *4125 1. Value at March 1, 1913, of certain assets owned by the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620422/ | BALL, BALL AND BROSAMER, INC. AND BALL AND BROSAMER, J.V., A JOINT VENTURE, BALL, BALL AND BROSAMER, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBall, Ball & Brosamer, Inc. v. CommissionerDocket No. 3553-87United States Tax CourtT.C. Memo 1990-454; 1990 Tax Ct. Memo LEXIS 498; 6... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620424/ | MICHAEL HARDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarden v. CommissionerDocket No. 11038-89United States Tax CourtT.C. Memo 1991-454; 1991 Tax Ct. Memo LEXIS 503; 62 T.C.M. (CCH) 756; T.C.M. (RIA) 91454; September 18, 1991, Filed *503 Decision will be entered under Rule 155. Howard J. Glicksma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537490/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 12:08 AM CDT
- 249 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474346/ | OPINION. Aknold, Judge: Petitioner filed delinquent excess profits tax returns for 1943 and 1944. Respondent determined a 25 per cent penalty under section 291, Internal Revenue Code, as to each year for failure to file timely returns. Petitioner contends that its failure was “due to reasonable cause and not due to wil... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620454/ | HARRIS L. WOOD and HARRIETT E. WOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWood v. CommissionerDocket No. 7173-73United States Tax CourtT.C. Memo 1975-189; 1975 Tax Ct. Memo LEXIS 182; 34 T.C.M. (CCH) 817; T.C.M. (RIA) 750189; June 17, 1975, Filed Harry H. Perdue, Jr., for the petitioners. Roy S. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620455/ | ADDISON H. GIBSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gibson v. CommissionerDocket No. 75500.United States Board of Tax Appeals32 B.T.A. 836; 1935 BTA LEXIS 879; June 28, 1935, Promulgated *879 The petitioner was the sole stockholder of the G corporation, which owned all of the preferred and t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620456/ | DANIEL CECERE and JOAN CECERE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCecere v. CommissionerDocket No. 5827-72United States Tax CourtT.C. Memo 1975-371; 1975 Tax Ct. Memo LEXIS 2; 34 T.C.M. (CCH) 1593; T.C.M. (RIA) 750371; December 31, 1975, filed F. X. McCormick, for the petitioners. John J. O'Tool... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620457/ | Jacques Spira v. Commissioner. Maurice Hymans v. Commissioner. Arnold Spira v. Commissioner. Joseph Hymans v. Commissioner.Spira v. CommissionerDocket Nos. 12990, 12991, 12992, 12993.United States Tax Court1948 Tax Ct. Memo LEXIS 160; 7 T.C.M. (CCH) 371; T.C.M. (RIA) 48110; June 18, 1948*160 Harry Kwestel, Esq., 261 B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620460/ | ESTATE OF HARRY W. HAHN, DECEASED, HARRY W. HAHN, JR., AND ARTHUR H. HAHN, SURVIVING EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hahn v. CommissionerDocket No. 90310.United States Board of Tax Appeals38 B.T.A. 3; 1938 BTA LEXIS 927; July 8, 1938, Promulgated *927 The amount receivable on li... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620462/ | Bernard Resnik and Beverly Resnik, Petitioners v. Commissioner of Internal Revenue, RespondentResnik v. CommissionerDocket No. 8610-73United States Tax Court66 T.C. 74; 1976 U.S. Tax Ct. LEXIS 128; April 12, 1976, Filed *128 Decision will be entered for the respondent. A limited partnership, of which petitioner-husban... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620464/ | ESTATE OF AUGUSTA C. NOLAND, DECEASED, MILDRED N. PEAKE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Noland v. Comm'rDocket Nos. 29191-81, 29192-81. United States Tax CourtT.C. Memo 1984-209; 1984 Tax Ct. Memo LEXIS 467; 47 T.C.M. (CCH) 1640; T.C.M. (RIA) 84209; April 24, 1984. *467... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620465/ | Alfred W. and Mary M. Hamacher, Petitioners v. Commissioner of Internal Revenue, RespondentHamacher v. CommissionerDocket No. 13052-88United States Tax Court94 T.C. 348; 1990 U.S. Tax Ct. LEXIS 21; 94 T.C. No. 21; March 12, 1990March 12, 1990, Filed *21 Decision will be entered under Rule 155. P used a room in his apa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620466/ | RONALD L. and JEANINE M. PHARES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhares v. CommissionerDocket No. 3269-76United States Tax CourtT.C. Memo 1977-59; 1977 Tax Ct. Memo LEXIS 380; 36 T.C.M. (CCH) 262; T.C.M. (RIA) 770059; March 10, 1977, Filed *380 Marvin J. Garbis and Kenneth A. Reich, for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620468/ | Anchor Cleaning Service, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAnchor Cleaning Service, Inc. v. CommissionerDocket No. 44647United States Tax Court22 T.C. 1029; 1954 U.S. Tax Ct. LEXIS 127; August 10, 1954, Filed August 10, 1954, Filed *127 Decision will be entered under Rule 50. 1. Held, ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620469/ | Karl Laurence Kirkman v. Commissioner.Kirkman v. CommissionerDocket No. 4788-68.United States Tax CourtT.C. Memo 1970-180; 1970 Tax Ct. Memo LEXIS 179; 29 T.C.M. (CCH) 797; T.C.M. (RIA) 70180; June 29, 1970, Filed Karl Laurence Kirkman, pro se, 13301 Edinburgh Lane, Laurel, Md.R.S. Erickson, for the respondent. 798 ST... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620471/ | Wilfred Abel and Lillian Abel v. Commissioner.Abel v. CommissionerDocket No. 86494.United States Tax CourtT.C. Memo 1962-192; 1962 Tax Ct. Memo LEXIS 117; 21 T.C.M. (CCH) 1044; T.C.M. (RIA) 62192; August 13, 1962*117 Taxpayers, in a joint return, took the husband's father and stepmother as dependents. They had contrib... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620472/ | Estate of Elizabeth Annis Hutchinson, Charles H. McConnell, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Hutchinson v. CommissionerDocket No. 1112-67United States Tax Court51 T.C. 874; 1969 U.S. Tax Ct. LEXIS 183; February 27, 1969, Filed *183 Decision will be entered under Rule 50. De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620473/ | DOUGLAS B. and BARBARA A. WHITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhite v. CommissionerDocket No. 5075-80.United States Tax CourtT.C. Memo 1981-220; 1981 Tax Ct. Memo LEXIS 522; 41 T.C.M. (CCH) 1429; T.C.M. (RIA) 81220; May 4, 1981. Douglas B. White, pro se. Constance L. Couts, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620474/ | JEFFERSON W. AND KIMBERLY A. WILLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillisDocket No. 14880-91United States Tax CourtT.C. Memo 1992-332; 1992 Tax Ct. Memo LEXIS 337; 63 T.C.M. (CCH) 3124; June 9, 1992, Filed *337 An appropriate order will be issued. Mark S. Mesler, for respondent. BUCKLEYB... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620475/ | STONEWALL J. JACKSON, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Jackson v. CommissionerDocket Nos. 72002, 72119, 72127, 72244, 73625, 75762, 76448-76455, 76980.United States Board of Tax Appeals37 B.T.A. 1004; 1938 BTA LEXIS 953; June 7, 1938, Promulgated *953 Valspar stock had no fair mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620476/ | SANTIAGO J. HERNANDEZ AND MARIA C. HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHernandez v. CommissionerDocket No. 12415-79.United States Tax CourtT.C. Memo 1982-327; 1982 Tax Ct. Memo LEXIS 419; 44 T.C.M. (CCH) 96; T.C.M. (RIA) 82327; June 10, 1982. *419 Held, a $17,000 check drawn on a Swis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620477/ | Joseph V. Rafferty and Margaret M. Rafferty, Petitioners v. Commissioner of Internal Revenue, RespondentRafferty v. CommissionerDocket No. 2536-69United States Tax Court55 T.C. 490; 1970 U.S. Tax Ct. LEXIS 13; December 14, 1970, Filed *13 Decision will be entered for the respondent. Petitioners own 100 percent of the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620425/ | DON E. NELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNell v. CommissionerDocket No. 26184-83.United States Tax CourtT.C. Memo 1986-246; 1986 Tax Ct. Memo LEXIS 365; 51 T.C.M. (CCH) 1219; T.C.M. (RIA) 86246; June 17, 1986. Robert J. Degroot and Robert J. McKenna (specially recognized), for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620428/ | STANLEY D. CLOUGH AND ROSEMARY A. CLOUGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClough v. Comm'rNo. 6836-02 United States Tax Court119 T.C. 183; 2002 U.S. Tax Ct. LEXIS 47; 119 T.C. No. 10; October 18, 2002, Filed *47 Respondent's motion to dismiss for lack of jurisdiction, as supplemented, grante... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620429/ | Steven Michael Weinberg and Courtney Plummer Weinberg, Petitioners v. Commissioner of Internal Revenue, RespondentWeinberg v. CommissionerDocket No. 760-72United States Tax Court64 T.C. 771; 1975 U.S. Tax Ct. LEXIS 93; August 4, 1975, Filed *93 Decision will be entered for the respondent. P performed services as an in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620430/ | FEDERAL BEARINGS CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Federal Bearings Co. v. CommissionerDocket No. 9233.United States Board of Tax Appeals9 B.T.A. 1063; 1928 BTA LEXIS 4304; January 6, 1928, Promulgated *4304 The actual cash value of intangibles paid in to the taxpayer corporation i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620431/ | JOE BUCK COKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoker v. CommissionerDocket No. 3294-93.United States Tax CourtT.C. Memo 1994-129; 1994 Tax Ct. Memo LEXIS 137; 67 T.C.M. (CCH) 2515; March 29, 1994, Filed *137 Decision will be entered for respondent. Joe Buck Coker, pro se. Helen T. Repsis, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620432/ | DAVID BRUCE BILLINGS Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBillings v. Comm'rNo. 6148-03 United States Tax Court127 T.C. 7; 2006 U.S. Tax Ct. LEXIS 21; 127 T.C. No. 2; July 25, 2006, Filed *21 P's wife did not report embezzlement income on their joint 1999 return. After she was caught, P and she... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620433/ | Steamship Trade Association of Baltimore, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentS.S. Trade Asso. v. CommissionerDocket No. 6051-81United States Tax Court81 T.C. 303; 1983 U.S. Tax Ct. LEXIS 42; 81 T.C. No. 23; September 13, 1983, Filed *42 Decision will be entered for the respondent. Petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620434/ | The Callaway Family Association, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentCallaway Family Asso. v. CommissionerDocket No. 554-78XUnited States Tax Court71 T.C. 340; 1978 U.S. Tax Ct. LEXIS 15; December 5, 1978, Filed *15 Petitioner is a family association formed as a nonprofit corporation to stu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620435/ | Enrique Kaufman and Susana Kaufman v. Commissioner.Kaufman v. CommissionerDocket No. 1883-71.United States Tax CourtT.C. Memo 1973-121; 1973 Tax Ct. Memo LEXIS 168; 32 T.C.M. (CCH) 525; T.C.M. (RIA) 73121; May 31, 1973, Filed *168 Scholarships and fellowships: Excludability: Resident in psychiatry. - The stipend recei... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620437/ | Estate of Annie Gibney, Deceased, Title Guarantee and Trust Company, Administrator v. Commissioner.Estate of Annie Gibney v. CommissionerDocket No. 6184.United States Tax Court1945 Tax Ct. Memo LEXIS 87; 4 T.C.M. (CCH) 878; T.C.M. (RIA) 45290; September 10, 1945*87 Henry F. Matheis, Esq., Room 809, 176 Broadway, New Y... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620438/ | Estate of Marcellus L. Joslyn, Robert D. MacDonald, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Joslyn v. CommissionerDocket No. 5591-67United States Tax Court57 T.C. 722; 1972 U.S. Tax Ct. LEXIS 170; March 9, 1972, Filed *170 Decision will be entered under Rule 50. The estate incurre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620439/ | W. B. MATHEWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mathews v. CommissionerDocket No. 10032.United States Board of Tax Appeals13 B.T.A. 1133; 1928 BTA LEXIS 3102; October 18, 1928, Promulgated *3102 Certain compensation received by the petitioner during 1923 held to be for personal services as a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620440/ | FARMERS & MERCHANTS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers & Merchants Nat'l Bank v. CommissionerDocket No. 5570.United States Board of Tax Appeals8 B.T.A. 58; 1927 BTA LEXIS 2960; September 12, 1927, Promulgated *2960 1. An amount erroneously reported as income in 1919 is ... | 01-04-2023 | 11-21-2020 |
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