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https://www.courtlistener.com/api/rest/v3/opinions/4620443/ | Arlean I. Herr, Petitioner, v. Commissioner of Internal Revenue, Respondent. Robert F. Herr, Petitioner, v. Commissioner of Internal Revenue, RespondentHerr v. CommissionerDocket Nos. 78089, 78090United States Tax Court35 T.C. 732; 1961 U.S. Tax Ct. LEXIS 230; February 6, 1961, Filed *230 Decisions will be entered und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620444/ | MIRJANA GRUEVSKI AND STEPHAN GRUEVSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FIELD FORCE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGruevski v. CommissionerDocket Nos. 28826-89, 28827-89United States Tax CourtT.C. Memo 1990-291; 1990 Tax Ct. Memo LEXIS 309; 59 T.C.M. (CCH) 8... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620445/ | Harold V. Lamberson and Catherine H. Lamberson v. Commissioner.Lamberson v. CommissionerDocket Nos. 804-68, 2888-68.United States Tax CourtT.C. Memo 1970-131; 1970 Tax Ct. Memo LEXIS 228; 29 T.C.M. (CCH) 585; T.C.M. (RIA) 70131; May 28, 1970, Filed Harold V. Lamberson, pro se, 34 Spring Street Rd., Loudonville,N. Y. Ja... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620446/ | W. Clark Wise and Honora Wise v. Commissioner.Wise v. CommissionerDocket No. 55815.United States Tax CourtT.C. Memo 1957-83; 1957 Tax Ct. Memo LEXIS 169; 16 T.C.M. (CCH) 361; T.C.M. (RIA) 57083; May 23, 1957Thomas F. Callahan, Esq., Hanna Building, Cleveland, Ohio, and Ira W. Patterson, Esq., for the petitioners. Mauri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620447/ | JAMES R. MOUDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoudy v. CommissionerDocket Nos. 35260-85; 1633-87.United States Tax CourtT.C. Memo 1989-216; 1989 Tax Ct. Memo LEXIS 216; 57 T.C.M. (CCH) 327; T.C.M. (RIA) 89216; May 4, 1989; As corrected May 9, 1989 James R. Moudy, pro se. Frank Simmons, and J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620448/ | ESTATE OF ROBERT CITRINO, DECEASED, SAMUEL S. SAIBER, ADMINISTRATOR, AND M. LISBETH CITRINO, ET. AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Citrino v. CommissionerDocket Nos. 5974-83; 5975-83; 29520-83.United States Tax CourtT.C. Memo 1987-565; 1987 Tax Ct. Memo LEXIS 563; 54 T.C.M. (C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620449/ | HENRY EGGINK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eggink v. CommissionerDocket No. 6413.United States Board of Tax Appeals7 B.T.A. 152; 1927 BTA LEXIS 3240; May 28, 1927, Promulgated *3240 March 1, 1913, value of a one-half interest in certain real estate acquired in 1909, and the purchase pric... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620451/ | DONALD GENE MASSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.Massey v. CommissionerDocket No. 17717-82.United States Tax CourtT.C. Memo 1984-210; 1984 Tax Ct. Memo LEXIS 468; 47 T.C.M. (CCH) 1648; T.C.M. (RIA) 84210; April 24, 1984. Donald Gene Massey, pro se. Michael S. Adelman, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620452/ | CENTRAL SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STONEGA COKE & COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. VIRGINIA WHOLESALE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Supply Co. v. CommissionerDocket Nos. 32751-32753.United St... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620479/ | W. Harold Warren and Lilia L. Warren, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentWarren v. CommissionerDocket No. 40393United States Tax Court20 T.C. 378; 1953 U.S. Tax Ct. LEXIS 157; May 19, 1953, Promulgated *157 Decision will be entered for the respondent. From January 12, 1939, t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620480/ | MICHAEL H. DIFFLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDiffley v. CommissionerDocket No. 18328-82.United States Tax CourtT.C. Memo 1984-372; 1984 Tax Ct. Memo LEXIS 305; 48 T.C.M. (CCH) 547; T.C.M. (RIA) 84372; July 19, 1984. *305 During the taxable year at issue, D was self-employed as a real ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620482/ | JOSEPH L. WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWard v. CommissionerDocket No. 3197-78.United States Tax CourtT.C. Memo 1979-252; 1979 Tax Ct. Memo LEXIS 273; 38 T.C.M. (CCH) 1006; T.C.M. (RIA) 79252; July 3, 1979, Filed Thomas A. Falik, for the petitioner. Eddie L. Gibson, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620483/ | CARTEX MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cartex Mills, Inc. v. CommissionerDocket No. 97698.United States Board of Tax Appeals42 B.T.A. 894; 1940 BTA LEXIS 934; October 9, 1940, Promulgated *934 1. Petitioner was a corporation engaged in the manufacture of cotton goods and subje... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620484/ | ANNA M. PROVENZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentProvenza v. CommissionerDocket No. 19990-83.United States Tax CourtT.C. Memo 1984-663; 1984 Tax Ct. Memo LEXIS 8; 49 T.C.M. (CCH) 360; T.C.M. (RIA) 84663; December 26, 1984. Anna M. Provenza, pro se. Clare J. Brooks, for the respondent. COHEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537462/ | Nebraska Supreme Court Online Library
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05/29/2020 12:07 AM CDT
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Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
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https://www.courtlistener.com/api/rest/v3/opinions/4537491/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 12:08 AM CDT
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Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537496/ | Judiciary | Opinions
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https://www.courtlistener.com/api/rest/v3/opinions/4474371/ | OPINION. Johnson, Judge: Under the view that no partnership between petitioner and his wife should be recognized for tax purposes, respondent determined petitioner taxable on all the profits from Drew’s Manstore in 1944 and 1945, but reduced such profits by $5,547.82 and $10,627.88, respectively, described as deduction... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620488/ | Barry S. Glass and Shirley P. Glass, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGlass v. CommissionerDocket Nos. 13278-78, 4054-79, 5544-79, 5649-79, 7605-79, 7692-79, 8146-79, 8147-79, 8148-79, 8150-79, 8151-79, 8152-79, 8153-79, 8156-79, 8157-79, 8158-79, 8160-79, 8161-79, 8163-79, 8668-79, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620490/ | Smith Brothers Refinery Company, Inc. v. Commissioner.Smith Bros. Refinery Co. v. CommissionerDocket No. 8807.United States Tax Court1946 Tax Ct. Memo LEXIS 292; 5 T.C.M. (CCH) 17; T.C.M. (RIA) 46010; January 16, 1946*292 BLACK Order Denying Judgment on the Pleadings BLACK, J.: For the reasons stated in the Memorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620491/ | HOWARD M. TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. INTERNATIONAL BEDDING CO., ASSOCIATED BUILDING CO., AND DIAMOND PILLOW, FEATHER & DOWN CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Taylor v. CommissionerDockets Nos. 12732, 12733.United States Board of Tax Appeals14 B.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620493/ | JAMES FINLEY AND HANNALORE FINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFinley v. CommissionerDocket No. 22921-82United States Tax CourtT.C. Memo 1983-295; 1983 Tax Ct. Memo LEXIS 495; 46 T.C.M. (CCH) 247; T.C.M. (RIA) 83295; May 25, 1983. Charles M. Mattingly, Jr., for the petitioners. Louis R.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620495/ | SECURITY BANK S.S.B. & SUBSIDIARIES, f.k.a. SECURITY SAVINGS AND LOAN ASSOCIATION & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSecurity Bank S.S.B. v. CommissionerDocket Nos. 472-92, 15464-93.United States Tax Court105 T.C. 101; 1995 U.S. Tax Ct. LEXIS 45; 105 T.C. No. 9; August 15, 1995, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620496/ | THE NIS FAMILY TRUST, FRANK NI, TRUSTEE, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNis Family Trust v. CommissionerNo. 9820-99; No. 9821-99; No. 9822-99United States Tax Court115 T.C. 523; 2000 U.S. Tax Ct. LEXIS 91; 115 T.C. No. 37; December 4, 2000, Filed An appropriate order imposing a sanc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620500/ | RONALD L. CHALLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChallis v. CommissionerDocket No. 1960-89United States Tax CourtT.C. Memo 1993-307; 1993 Tax Ct. Memo LEXIS 308; 66 T.C.M. (CCH) 117; July 14, 1993, Filed *308 Decision will be entered under Rule 155. Ronald L. Challis, pro se. For responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620501/ | EDGAR S. EVERHART JR., AND HELEN E. EVERHART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ASSOCIATED NAVAL ARCHITECTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEverhart v. CommissionerDocket Nos. 11631-78, 11746-78.United States Tax CourtT.C. Memo 1982-396; 1982 Tax Ct. Memo LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620502/ | DONALD LEE ATKINSON and EMMA J. ATKINSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentAtkinson v. CommissionerDocket No. 4179-83United States Tax CourtT.C. Memo 1984-378; 1984 Tax Ct. Memo LEXIS 292; 48 T.C.M. (CCH) 577; T.C.M. (RIA) 84378; July 24, 1984. Donald Lee Atkinson, pro se. James R. Million, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620504/ | Gilles Frozen Custard, Inc., a corporation v. Commissioner. Paul M. Gilles and Faythe S. Gilles v. Commissioner.Gilles Frozen Custard, Inc. v. CommissionerDocket Nos. 5550-67, 5551-67.United States Tax CourtT.C. Memo 1970-73; 1970 Tax Ct. Memo LEXIS 287; 29 T.C.M. (CCH) 311; T.C.M. (RIA) 70073; March 26, 1970, filed Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620505/ | Arnold F. Heiderich and Irma L. Heiderich, Petitioners, v. Commissioner of Internal Revenue, Respondent. Henry A. Ramey and T. Lucille Ramey, Petitioners, v. Commissioner of Internal Revenue, RespondentHeiderich v. CommissionerDocket Nos. 34209, 34210United States Tax Court19 T.C. 382; 1952 U.S. Tax Ct. LEXIS 26; Dece... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620506/ | Doris Farid-Es-Sultaneh, Petitioner, v. Commissioner of Internal Revenue, RespondentFarid-Es-Sultaneh v. CommissionerDocket No. 2968United States Tax Court6 T.C. 652; 1946 U.S. Tax Ct. LEXIS 241; April 5, 1946, Promulgated *241 Decision will be entered under Rule 50. Basis -- Property Transferred Under a Prenuptial Ag... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620507/ | William L. Frost, Petitioner v. Commissioner of Internal Revenue, RespondentFrost v. CommissionerDocket No. 2146-71United States Tax Court61 T.C. 488; 1974 U.S. Tax Ct. LEXIS 164; January 28, 1974, Filed *164 Decision will be entered for the respondent. Petitioner received a cash bonus to sign a professional baseball ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620508/ | Craig Earl v. Commissioner.Earl v. CommissionerDocket No. 110850.United States Tax Court1943 Tax Ct. Memo LEXIS 286; 2 T.C.M. (CCH) 173; T.C.M. (RIA) 43247; May 25, 1943*286 William J. Reinhart, Jr., Esq., 63 Wall St., New York City, for the petitioner. Walt Mandry, Esq., for the respondent. LEECHMemorandum Findings ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620509/ | Frances Jones Clow v. Commissioner.Clow v. CommissionerDocket No. 111241.United States Tax Court1943 Tax Ct. Memo LEXIS 62; 2 T.C.M. (CCH) 982; November 3, 1943*62 LEECH Order LEECH, Judge: On April 14, 1943, this Court promulgated its Findings of Fact and Opinion, through Division number 6, directing that "Decision w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620511/ | JAMES BROWN and PHYLLIS BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. CARL HAAB and JOAN HAAB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Brown v. CommissionerDocket Nos. 1859-74 1861-74.United States Tax CourtT.C. Memo 1977-15; 1977 Tax Ct. Memo LEXIS 428; 36 T.C.M. (CCH) 77; T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620515/ | GEORGE O. GRANT AND DONNA J. GRANT, ET AL. 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Grant v. CommissionerDocket Nos. 8284-79, 8285-79, 8286-79.United States Tax CourtT.C. Memo 1982-480; 1982 Tax Ct. Memo LEXIS 267; 44 T.C.M. (CCH) 893; T.C.M. (RIA) 82480; August 18, 1982. *267 Held: A deposit rec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620516/ | STEPHEN J. SLATTERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. J. CAMERON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF ROBERT M. TIETZ, LOUISE C. TIETZ, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Slattery v. CommissionerDocket Nos. 9312... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620517/ | APPEAL OF LOUIS KRATTER.Kratter v. CommissionerDocket No. 4723.United States Board of Tax Appeals4 B.T.A. 52; 1926 BTA LEXIS 2388; April 22, 1926, Decided Submitted November 17, 1925. *2388 Donald Horne, Esq., for the taxpayer. J. W. Fisher, Esq., for the Commissioner. *52 Before TRUSSELL and GREEN. This appeal is... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620518/ | National Securities Series -- Industrial Stocks Series, National Securities and Research Corporation, Empire Trust Company, Trustee, Petitioner, et al., * v. Commissioner of Internal Revenue, RespondentNational Sec. Series--Industrial Stocks Series v. CommissionerDocket Nos. 19617, 19618, 19619, 19620United States Tax ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620519/ | SHELDON P. BARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarr v. CommissionerDocket No. 30270-86United States Tax CourtT.C. Memo 1995-120; 1995 Tax Ct. Memo LEXIS 116; 69 T.C.M. (CCH) 2155; March 22, 1995, Filed *116 Decision will be entered under Rule 155. Sheldon P. Barr, pro se. For respondent: N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620520/ | GEORGE A. HUNT, JR. and CECILE C. HUNT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHunt v. CommissionerDocket No. 8150-76.United States Tax CourtT.C. Memo 1978-150; 1978 Tax Ct. Memo LEXIS 365; 37 T.C.M. (CCH) 646; T.C.M. (RIA) 780150; April 18, 1978, Filed Michael D. Annis, for the petitioners. Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620521/ | JOHN W. CROWDER AND CONSTANCE S. CROWDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrowder v. CommissionerDocket No. 18000-82.United States Tax CourtT.C. Memo 1984-543; 1984 Tax Ct. Memo LEXIS 133; 48 T.C.M. (CCH) 1359; T.C.M. (RIA) 84543; October 9, 1984. John W. Crowder, pro se. David L. Miller, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620523/ | DAVID HERBERT BOTCHFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Botchford v. CommissionerDocket No. 53118.United States Board of Tax Appeals29 B.T.A. 656; 1933 BTA LEXIS 906; December 27, 1933, Promulgated *906 Held that the evidence fails to prove that respondent was in error in determining that c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620524/ | PAUL C. HARDING AND AUDREY T. HARDING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarding v. CommissionerDocket Nos. 22157-92, 2150-93United States Tax CourtT.C. Memo 1995-216; 1995 Tax Ct. Memo LEXIS 218; 69 T.C.M. (CCH) 2625; May 18, 1995, Filed *218 Decisions will be entered for respondent. For pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620526/ | WESTERN HIDE & FUR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Western Hide & Fur Co. v. CommissionerDocket No. 44294.United States Board of Tax Appeals26 B.T.A. 354; 1932 BTA LEXIS 1326; June 9, 1932, Promulgated *1326 A taxpayer invoking the provisions of section 240(d) of the Revenue Act of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620527/ | ALBERT'S, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Albert's, Inc. v. CommissionerDocket No. 8891.United States Board of Tax Appeals10 B.T.A. 1132; 1928 BTA LEXIS 3957; March 1, 1928, Promulgated *3957 1. INVENTORIES. - The alleged inaccuracies in opening or closing inventories can not be pres... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620528/ | Arthur J. Bouchard and Irene S. Bouchard v. Commissioner.Bouchard v. CommissionerDocket No. 40038.United States Tax CourtT.C. Memo 1954-243; 1954 Tax Ct. Memo LEXIS 2; 13 T.C.M. (CCH) 1223; T.C.M. (RIA) 54348; December 31, 1954, Filed *2 Petitioner received $5,610 and $2,800 in 1948 and 1949, respectively, from a corp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620529/ | DEL MAR ADDITION, B. G. BARNES, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Del Mar Addition v. CommissionerDocket No. 94804.United States Board of Tax Appeals40 B.T.A. 833; 1939 BTA LEXIS 793; October 31, 1939, Promulgated *793 Upon the facts herein, held, that petitioner is an association ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/411753/ | 695 F.2d 164
Neima BORMEY, Plaintiff-Appellant,v.Richard S. SCHWEIKER, Secretary of Health and HumanServices, Defendant-Appellee.
No. 81-3315
Summary Calendar.
United States Court of Appeals,Fifth Circuit.
Jan. 14, 1983.
Agustin R. Guitart, Metairie, La., for plaintiff-appellant.
Louis J. Volz, III, Asst. U.S. Atty., ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4620530/ | Bernard C. Hasson and Helen Hasson v. Commissioner.Hasson v. CommissionerDocket No. 49325.United States Tax CourtT.C. Memo 1955-121; 1955 Tax Ct. Memo LEXIS 218; 14 T.C.M. (CCH) 443; T.C.M. (RIA) 55121; May 16, 1955*218 Held, deficiencies determined on the basis of a net worth computation are sustained, with adjustmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1872894/ | 137 B.R. 527 (1992)
In re SENIOR CARE PROPERTIES, INC., Debtor.
Bankruptcy No. 91-07267-B.
United States Bankruptcy Court, N.D. Florida, Tallahassee Division.
February 25, 1992.
Russell S. Bogue, III, Tampa, Fla., for movant.
W. Kirk Brown, Tallahassee, Fla., for debtor.
Ashley Rusher, Winston-Salem, N.C., for Eastpoin... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4620531/ | Alfred Campbell v. Commissioner.Campbell v. CommissionerDocket No. 24108.United States Tax Court1950 Tax Ct. Memo LEXIS 11; 9 T.C.M. (CCH) 1128; T.C.M. (RIA) 50308; December 18, 1950*11 Dependency credits determined. Alfred Campbell, pro se. Cyrus A. Neuman, Esq., for the respondent. ARUNDELLMemorandum Findings of F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620532/ | Roy G. Fitzgerald v. Commissioner.Roy G. Fitzgerald v. CommissionerDocket No. 4451.United States Tax Court1945 Tax Ct. Memo LEXIS 151; 4 T.C.M. (CCH) 663; T.C.M. (RIA) 45228; June 22, 1945*151 Joseph W. Sharts, Esq., 905 Commercial Bldg., Dayton 2, O., for the petitioner. Cecil H. Haas, Esq., for the respondent. LEEC... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620533/ | Frank J. Matula, Jr., and Esther Matula, Petitioners, v. Commissioner of Internal Revenue, RespondentMatula v. CommissionerDocket No. 92559United States Tax Court40 T.C. 914; 1963 U.S. Tax Ct. LEXIS 64; September 3, 1963, Filed *64 Decision will be entered for the respondent. Petitioner, Frank J. Matula, Jr., secretar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474391/ | OFINION. Black, Judge: (1) Petitioners’ first contention is that the entire Renegotiation Act of 1943, as amended by the Revenue Act of 1943, is unconstitutional. This proceeding was heard and petitioners’ brief was filed prior to the Supreme Court’s decision in Lichter v. United States, 334 U. S. 742. The Supreme Cour... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474392/ | OPINION. Van Fossan, Judge: The issue before us is whether or not the petitioner may be granted the benefit of section 721 (a) (2) (C) of the Internal Revenue Code1 because it had abnormal income in the taxable year, of the class set forth in that section, attributable to prior years.2 The picture presented is that of... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474393/ | OPINION. Arnold, Judge: Respondent contends that the entire corpus of the trust created by decedent must be included in her gross estate under section 811 (c) of the Internal Revenue Code, (a) as a transfer in contemplation of death, or (b) as a transfer intended to take effect in possession or enjoyment at or after de... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474389/ | OPINION. LeMiRe, Judge: The statute of limitations issue, which we have decided for the petitioner, hinges upon the question of whether the return filed March 5, 1925, purporting to be a consolidated return for the petitioner and'the Harvey Coal Co. for 1924, was a sufficient return to start the running of the statute ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474390/ | OPINION. MtjRdock, Judge-. The petitioner claims relief under section 722 (b) (4). It has been stipulated that this petitioner is entitled to use the excess profits credit based on income. The average of the normal earnings of such a taxpayer for a base period are compared with its earnings for the taxable year in dete... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620534/ | Peter C. Jurs v. Commissioner. Albert E. Jurs v. Commissioner. Raymond M. Young v. Commissioner. Eugene E. Jurs v. Commissioner.Jurs v. CommissionerDocket Nos. 112660, 112661, 112662, 112663.United States Tax Court1943 Tax Ct. Memo LEXIS 146; 2 T.C.M. (CCH) 658; T.C.M. (RIA) 43393; August 20, 1943*146 Edgar B. Stewart... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620535/ | Bert Ruud and Emma Ruud v. Commissioner.Ruud v. CommissionerDocket No. 2006-64.United States Tax CourtT.C. Memo 1969-252; 1969 Tax Ct. Memo LEXIS 45; 28 T.C.M. (CCH) 1284; T.C.M. (RIA) 69252; November 26, 1969, Filed William S. Holden, Idaho First Nat'l Bank Bldg., Idaho Falls, Idaho, for the petitioners. Gary C. Randa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620536/ | EDWARD T. FRANKLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Franklin v. CommissionerDocket No. 26969.United States Board of Tax Appeals23 B.T.A. 1325; 1931 BTA LEXIS 1726; August 27, 1931, Promulgated *1726 The petitioner held liable as a transferee under section 280 of the Revenue Act of 1926. He... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620538/ | Alfred R. Bachrach, Petitioner, v. Commissioner of Internal Revenue, RespondentBachrach v. CommissionerDocket No. 26810United States Tax Court18 T.C. 479; 1952 U.S. Tax Ct. LEXIS 173; June 10, 1952, Promulgated *173 Decision will be entered under Rule 50. 1. Petitioner and his three associates over a period of years o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620539/ | La Verdad, Petitioner v. Commissioner of Internal Revenue, RespondentLa Verdad v. CommissionerDocket No. 22393-82XUnited States Tax Court82 T.C. 215; 1984 U.S. Tax Ct. LEXIS 109; 82 T.C. No. 20; January 31, 1984, Filed *109 Decision will be entered for the respondent. Petitioner was organized to be a vehicle to provid... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620540/ | Roth Packing Co., a Corporation v. Commissioner.Roth Packing Co. v. CommissionerDocket No. 83257.United States Tax CourtT.C. Memo 1962-78; 1962 Tax Ct. Memo LEXIS 231; 21 T.C.M. (CCH) 403; T.C.M. (RIA) 62078; April 9, 1962*231 Held: That the respondent did not err in disallowing as deductions amounts claimed by the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620541/ | DOUGLAS L. HOPPES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoppes v. CommissionerDocket No. 18883-87.United States Tax CourtT.C. Memo 1989-228; 1989 Tax Ct. Memo LEXIS 228; 57 T.C.M. (CCH) 366; T.C.M. (RIA) 89228; May 11, 1989. R. Brent Young, for the petitioner. Deborah H. Delgado, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620542/ | EASTERN BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eastern Bldg. Corp. v. CommissionerDocket No. 101222.United States Board of Tax Appeals45 B.T.A. 188; 1941 BTA LEXIS 1163; September 25, 1941, Promulgated *1163 1. By contract petitioner was obligated to pay certain sums periodi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620543/ | POLICYHOLDER'S NATIONAL LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Policyholder's Nat'l Life Ins. Co. v. CommissionerDocket No. 83875.United States Board of Tax Appeals37 B.T.A. 60; 1938 BTA LEXIS 1086; January 14, 1938, Promulgated *1086 Interest paid by the petitioner on "fou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620545/ | RAYMOND KONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKong v. CommissionerDocket No. 33624-87United States Tax CourtT.C. Memo 1990-480; 1990 Tax Ct. Memo LEXIS 525; 60 T.C.M. (CCH) 696; T.C.M. (RIA) 90480; September 6, 1990, Filed Petitioner's motion to dismiss will be granted. Martin N. Gelfand, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620546/ | VINCENT WHALEY WHEELER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWheeler v. CommissionerDocket No. 29334-82.United States Tax CourtT.C. Memo 1984-502; 1984 Tax Ct. Memo LEXIS 167; 48 T.C.M. (CCH) 1178; T.C.M. (RIA) 84502; September 20, 1984. Vincent W. Wheeler, pro se. Mark Priver, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620547/ | LOUIS V. COUGHLIN and JOAN L. COUGHLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoughlin v. CommissionerDocket No. 8110-71.United States Tax CourtT.C. Memo 1973-243; 1973 Tax Ct. Memo LEXIS 47; 32 T.C.M. (CCH) 1137; T.C.M. (RIA) 73243; October 29, 1973, Filed Louis V. Coughlin and Joan L. Coughlin, p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620551/ | FASHION CENTER BUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JACOB STEINBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fashion Center Bldg. Co. v. CommissionerDocket Nos. 63825, 71715.United States Board of Tax Appeals31 B.T.A. 167; 1934 BTA LEXIS 1148; September 14,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620552/ | George J. Leitner and Eleanor Leitner v. Commissioner.Leitner v. CommissionerDocket No. 82554.United States Tax CourtT.C. Memo 1962-69; 1962 Tax Ct. Memo LEXIS 238; 21 T.C.M. (CCH) 368; T.C.M. (RIA) 62069; March 29, 1962*238 George J. Leitner, 777 St. Mark Ave., Brooklyn, N. Y., pro se. Arthur S. O'Neill, Jr., Esq., a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620554/ | JEAN G. PUGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Pugel v. CommissionerDocket No. 5926-73.United States Tax CourtT.C. Memo 1975-11; 1975 Tax Ct. Memo LEXIS 362; 34 T.C.M. (CCH) 43; T.C.M. (RIA) 750011; January 15, 1975, Filed George W. Steers and William C. Ruthford, for the petitioner. Charles ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620555/ | KAMMACK, RISH SONS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hammack, Rish Sons Co. v. CommissionerDocket No. 10516.United States Board of Tax Appeals6 B.T.A. 1054; 1927 BTA LEXIS 3341; April 26, 1927, Promulgated *3341 Frank Reagan, Esq., for the petitioner. A. H. Murray, Esq., for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620560/ | PRESTON R. BASSETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bassett v. CommissionerDocket No. 63263.United States Board of Tax Appeals33 B.T.A. 182; 1935 BTA LEXIS 790; October 11, 1935, Promulgated *790 1. The petitioner in contemplation of the sale of certain stock made an irrevocable gift on tr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620562/ | Betty W. Crissey, et al.1 v. Commissioner.Crissey v. CommissionerDocket Nos. 81774, 81775, 84450-84452, 86060-86063. emo. 1961-189.United States Tax CourtT.C. Memo 1961-189; 1961 Tax Ct. Memo LEXIS 160; 20 T.C.M. (CCH) 947; T.C.M. (RIA) 61189; June 27, 1961Hugh O. Mussina, Esq., 6338 Town Hill Land, Dallas, Tex., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620564/ | Joseph H. Sherman, Jr., and Sophie Sherman, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentSherman v. CommissionerDocket No. 22498United States Tax Court16 T.C. 332; 1951 U.S. Tax Ct. LEXIS 280; February 15, 1951, Promulgated *280 Decision will be entered under Rule 50. Petitioner, who r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620565/ | WILLIAM E. BOEING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boeing v. CommissionerDocket Nos. 94779, 95704.United States Board of Tax Appeals47 B.T.A. 5; 1942 BTA LEXIS 752; June 2, 1942, Promulgated *752 These proceedings were originally decided in favor of petitioner upon the ground that the benef... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620568/ | FRANCISCO AND ANGELA AGUIRRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAguirre v. Comm'rNo. 9379-00LUnited States Tax Court117 T.C. 324; 2001 U.S. Tax Ct. LEXIS 59; 117 T.C. No. 26; December 28, 2001, Filed *59 Respondent's motion for summary judgment granted. Petitioners (Ps) filed returns for 1992... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620569/ | Estate of Louis H. Rowe, Deceased, H. Lewis Brown, Edward C. Rowe and W. Lee White, Executors v. Commissioner.Estate of Louis H. Rowe, Deceased v. CommissionerDocket No. 25531.United States Tax Court1952 Tax Ct. Memo LEXIS 244; 11 T.C.M. (CCH) 415; T.C.M. (RIA) 53220; April 24, 1952*244 Held, unpaid balance of loans m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620570/ | ESTATE OF HAZARD E. REEVES, DECEASED, ALEXANDER G. REEVES, HARRY MILLER, AND THE BANK OF NEW YORK, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Reeves v. CommissionerDocket No. 28208-90United States Tax Court100 T.C. 427; 1993 U.S. Tax Ct. LEXIS 28; 100 T.C. No. 28; May 17, 1993, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620571/ | KATHERINE KRAFT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kraft v. CommissionerDocket No. 89426.United States Board of Tax Appeals40 B.T.A. 240; 1939 BTA LEXIS 877; July 18, 1939, Promulgated *877 A trust indenture executed in 1930 provided that settlor could, by an instrument in writing executed an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620572/ | Candy Bros. Mfg. Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCandy Bros. Mfg. Co. v. CommissionerDocket No. 25692United States Tax Court17 T.C. 298; 1951 U.S. Tax Ct. LEXIS 98; September 19, 1951, Promulgated *98 Decision will be entered for the respondent. Petitioner from December 17, 1940, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620574/ | Estate of Bertha M. Redford, Deceased, the First National Bank of Chicago, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Redford v. CommissionerDocket No. 5962-67United States Tax Court55 T.C. 364; 1970 U.S. Tax Ct. LEXIS 24; December 1, 1970, Filed *24 Decision will be entered for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620575/ | Estate of Theodore E. Beauregard, Jr., Deceased, Theodore E. Beauregard III and Yvonne Marie B. Beauregard, Special Administrators, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Beauregard v. CommissionerDocket No. 11163-77United States Tax Court74 T.C. 603; 1980 U.S. Tax Ct. LEXIS 110; June 26, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4339319/ | BRENDA FRANCES BARTLETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBartlett v. Comm'rDocket No. 22669-10United States Tax CourtT.C. Memo 2012-254; 2012 Tax Ct. Memo LEXIS 251; 104 T.C.M. (CCH) 267; September 4, 2012, Filed*251 Decision will be entered for respondent.Brenda Frances Bartlett, Pro se.Micha... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/1126617/ | 637 So. 2d 591 (1994)
STATE of Louisiana, Plaintiff-Appellee,
v.
William BOSTIC, Defendant-Appellant.
No. 26,000-KA.
Court of Appeal of Louisiana, Second Circuit.
May 4, 1994.
*592 Geary S. Aycock, West Monroe, Joseph (Sib) Abraham, Jr., El Paso, TX, for defendant-appellant.
Jerry L. Jones, Dist. Atty. by J. Michael Ru... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4474410/ | OPINION. Hill, Judge: Petitioner here seeks by a designated “third amended return,” filed almost three and a half years after the due date of the return for the taxable year 1942, to withdraw his deduction of a war loss and recompute his tax for that year. Such war loss, which arose through the capture by the Japanese ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474411/ | OPINION. Black, Judge: The principal question for our determination in this proceeding is whether the petitioner herein, as the successor bank, having acquired the assets of the smaller banks in a reorganization, is entitled to certain “recovery exclusions” from its taxable income in 1942 and 1943 within the meaning of... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474413/ | OPINION. ARundell, Judge: Petitioner contends in this proceeding that it is entitled to the increased deductions claimed in its tax returns for 1942 and 1943 to compensate for abnormal depreciation suffered by various items of its printing equipment in producing maps and other printed material for the armed forces duri... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620578/ | Melvin Mailloux and Abigail Mailloux v. Commissioner. Robert R. Foley and Mary J. Foley v. Commissioner.Mailloux v. CommissionerDocket Nos. 79473, 79474.United States Tax CourtT.C. Memo 1961-188; 1961 Tax Ct. Memo LEXIS 161; 20 T.C.M. (CCH) 942; T.C.M. (RIA) 61188; June 23, 1961Leland E. Fiske, Esq., Adolphus Tower, Da... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620579/ | JOHN B. YOUNG AND MARTHA H. YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent LOUISE F. YOUNG, F.K.A. LOUISE Y. AUSMAN, AND JAMES R. AUSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoung v. CommissionerNo. 20435-97; No. 21489-97United States Tax Court113 T.C. 152; 1999 U.S. Tax Ct. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620580/ | Jon R. Pollei and Carol J. Pollei, Petitioners v. Commissioner of Internal Revenue, Respondent; Harry W. Patrick and Renee L. Patrick, Petitioners v. Commissioner of Internal Revenue, RespondentPollei v. CommissionerDocket Nos. 28737-84, 28738-84United States Tax Court94 T.C. 595; 1990 U.S. Tax Ct. LEXIS 39; 94 T.C. No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620585/ | ROBERT D. BOOTH AND JANICE BOOTH, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Booth v. CommissionerDocket Nos. 2544-94, 2545-94, 2546-94, 5754-94, 5755-94, 5893-94, 9229-94, 9230-94United States Tax Court108 T.C. 524; 1997 U.S. Tax Ct. LEXIS 32; 108 T.C. No. 25; 21 Employee Benefits Cas. (BNA)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620588/ | LENNARD D. GREENBAUM and MARGERY E. GREENBAUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenbaum v. CommissionerDocket No. 7898-84.United States Tax CourtT.C. Memo 1987-222; 1987 Tax Ct. Memo LEXIS 216; 53 T.C.M. (CCH) 708; T.C.M. (RIA) 87222; April 29, 1987. Edward I. Sussman, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620589/ | SHEIKESS GLORIA CHERRY-EL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCherry-El v. CommissionerDocket No. 11346-79United States Tax CourtT.C. Memo 1982-404; 1982 Tax Ct. Memo LEXIS 347; 44 T.C.M. (CCH) 502; T.C.M. (RIA) 82404; July 19, 1982. Sheikess Gloria Cherry-El, pro se. Susan B. Watson, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620590/ | Estate of Joseph Nemerov, Deceased, Irving A. Nemerov and William T. Nemerov, Executors v. Commissioner.Estate of Nemerov v. CommissionerDocket No. 51303.United States Tax CourtT.C. Memo 1956-164; 1956 Tax Ct. Memo LEXIS 128; 15 T.C.M. (CCH) 855; T.C.M. (RIA) 56164; July 11, 1956*128 1. The decedent, a lawyer, agreed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620591/ | J.L. INDUSTRIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES L. LAYTON AND AMY S. LAYTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJ.L. Industries, Inc. v. CommissionerDocket Nos. 4011-86, 7886-86.United States Tax CourtT.C. Memo 1987-531; 1987 Tax Ct. Memo LEXIS 523; 54 T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620593/ | ESTATE OF NANCY H. MILLER, DECEASED, WALTER FADER, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Miller v. CommissionerDocket No. 16513-92United States Tax CourtT.C. Memo 1994-25; 1994 Tax Ct. Memo LEXIS 28; 67 T.C.M. (CCH) 1994; January 24, 1994, Filed *28 For petitioner: Walter F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620594/ | Leo Moceri v. Commissioner.Moceri v. CommissionerDocket No. 3690-67.United States Tax CourtT.C. Memo 1969-33; 1969 Tax Ct. Memo LEXIS 263; 28 T.C.M. (CCH) 155; T.C.M. (RIA) 69033; February 18, 1969, Filed John J. Kane, Jr., 1405 Superior Bldg., Cleveland, Ohio, for the petitioner. Larry L. Nameroff, for the respondent.... | 01-04-2023 | 11-21-2020 |
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