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https://www.courtlistener.com/api/rest/v3/opinions/4620595/ | ROANOKE MILLS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.ROANOKE MILLS CO. v. COMMISSIONERDocket No. 23221.United States Board of Tax Appeals18 B.T.A. 474; 1929 BTA LEXIS 2036; December 11, 1929, Promulgated *2036 1. Claim for paid-in surplus based on the alleged value of certain water-power rig... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620598/ | JOHANNES L. KUH and ADRIANA KUH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKuh v. CommissionerDocket No. 410-82.United States Tax CourtT.C. Memo 1983-572; 1983 Tax Ct. Memo LEXIS 217; 46 T.C.M. (CCH) 1405; T.C.M. (RIA) 83572; September 15, 1983. Adriana Kuh, pro se. M. K. Mortensen, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620600/ | NORMAN F. DACEY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentDacey v. CommissionerDocket No. 24512-88United States Tax CourtT.C. Memo 1992-187; 1992 Tax Ct. Memo LEXIS 212; 63 T.C.M. (CCH) 2584; Unemployment Ins. Rep. (CCH) P16,539; March 30, 1992, Filed *212 Decision will be entered under Rule 155. No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620601/ | SUNNYSIDE COAL & COKE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sunnyside Coal & Coke Co. v. CommissionerDocket No. 9442.United States Board of Tax Appeals9 B.T.A. 984; 1927 BTA LEXIS 2473; December 29, 1927, Promulgated *2473 1. DEPRECIATION. - A reasonable allowance for depreciation of constr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620602/ | APPEAL OF MATCHILESS METAL POLISH CO.Matchless Metal Polish Co. v. CommissionerDocket No. 1513.United States Board of Tax Appeals2 B.T.A. 79; 1925 BTA LEXIS 2554; June 17, 1925, Decided Submitted April 16, 1925. *2554 F. A. Thulin, Esq., for the taxpayer. Willis D. Nance, Esq., for the Commissioner. *79 Before GRAU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620603/ | Achille O. Van Suetendael and Elizabeth P. Van Suetendael v. Commissioner. Achille O. Van Suetendael v. Commissioner.Van Suetendael v. CommissionerDocket Nos. 107681, 109703, 108929.United States Tax Court1944 Tax Ct. Memo LEXIS 108; 3 T.C.M. (CCH) 987; September 25, 1944*108 William A. Walsh, Jr., Esq., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620604/ | Leonard Jackson, Petitioner v. Commissioner of Internal Revenue, RespondentJackson v. CommissionerDocket No. 8667-71United States Tax Court73 T.C. 394; 1979 U.S. Tax Ct. LEXIS 12; November 28, 1979, Filed *12 Decision will be entered under Rule 155. Respondent determined that petitioner received taxable income from dr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620605/ | CHARLES HALLOCK WHITEHEAD, EXECUTOR OF THE ESTATE OF MARY HEATON WHITEHEAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Whitehead v. CommissionerDocket No. 32062.United States Board of Tax Appeals24 B.T.A. 1111; 1931 BTA LEXIS 1540; December 8, 1931, Promulgated *1540 1. Where the executor of an estat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620607/ | Charles Zarkin, Lewis Pudnos, Samuel Feiertag, Boris Wengel, and Leo Siegel, Co-partners, Doing Business as Zenith Export & Processing Co., 332 E. 28th Street, New York, New York, Petitioners, v. United States of America, RespondentZarkin v. United StatesDocket No. 815-R.United States Tax Court29 T.C. 642; 1958 U.S. Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620608/ | Richard W. TeLinde and Catharine L. TeLinde, Petitioners, v. Commissioner of Internal Revenue, RespondentTeLinde v. Comm'rDocket No. 29712United States Tax Court1952 U.S. Tax Ct. LEXIS 219; 93 U.S.P.Q. (BNA) 183; 18 T.C. 91; April 18, 1952, Promulgated *219 Decision will be entered under Rule 50. Payments received by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620609/ | SCOTT G. HILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHill v. CommissionerDocket No. 26261-87.United States Tax CourtT.C. Memo 1988-198; 1988 Tax Ct. Memo LEXIS 231; 55 T.C.M. (CCH) 788; T.C.M. (RIA) 88198; May 4, 1988. Scott G. Hill, pro se. Victoria Gunn, for the respondent. WELLSMEMORANDUM OPINI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620610/ | M. Seth Horne and Maurine D. Horne, Petitioners v. Commissioner of Internal Revenue, RespondentHorne v. CommissionerDocket No. 2645-70United States Tax Court59 T.C. 319; 1972 U.S. Tax Ct. LEXIS 18; November 27, 1972, Filed *18 Decision will be entered under Rule 50. Petitioner (husband) was a partner in a three-man fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620611/ | Vaughn V. Chapman and Mildred E. Chapman, Petitioners v. Commissioner of Internal Revenue, RespondentChapman v. CommissionerDocket No. 6034-65United States Tax Court48 T.C. 358; 1967 U.S. Tax Ct. LEXIS 86; June 21, 1967, Filed *86 Decision will be entered under Rule 50. Petitioners made a contribution to the Missionar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620612/ | LARRY O. GILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; QUILTING CREATIONS BY D.J., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGill v. CommissionerDocket Nos. 20100-91, 20188-91United States Tax CourtT.C. Memo 1994-92; 1994 Tax Ct. Memo LEXIS 93; 67 T.C.M. (CCH) 2311; March 1, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620613/ | EDGAR L. PASCHALL and LUCY G. PASCHALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaschall v. CommissionerDocket Nos. 26522-81, 9037-82.United States Tax CourtT.C. Memo 1983-521; 1983 Tax Ct. Memo LEXIS 268; 46 T.C.M. (CCH) 1197; T.C.M. (RIA) 83521; August 24, 1983. Edgar L. Paschall, pro se. Robert ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620617/ | WILLIAM C. PHILLIPS, II AND GRACE M. PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. CommissionerDocket No. 8854-91United States Tax CourtT.C. Memo 1993-514; 1993 Tax Ct. Memo LEXIS 525; 66 T.C.M. (CCH) 1219; November 9, 1993, Filed *525 Decision will be entered under Rule 155. Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620618/ | WALTER S. GURNEE AND C. J. O'CONOR, EXECUTORS, ESTATE OF BELL B. GURNEE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gurnee v. CommissionerDocket No. 10429.United States Board of Tax Appeals13 B.T.A. 262; 1928 BTA LEXIS 3285; August 17, 1928, Promulgated *3285 The fact that estate tax paid in the taxa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620619/ | New York Fruit Auction Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentNew York Fruit Auction Corp. v. CommissionerDocket No. 3734-80United States Tax Court79 T.C. 564; 1982 U.S. Tax Ct. LEXIS 34; 79 T.C. No. 36; September 28, 1982, Filed *34 Decision will be entered for the respondent. Corporat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620621/ | United Artists Corporation of Japan v. Commissioner.UA Corp. v. CommissionerDocket No. 272.United States Tax Court1944 Tax Ct. Memo LEXIS 204; 3 T.C.M. (CCH) 574; T.C.M. (RIA) 44210; June 13, 1944*204 T. Newman Lawler, Esq., 152 W. 42nd St., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620622/ | Leonard S. Krause v. Commissioner.Krause v. CommissionerDocket No. 4073-63.United States Tax CourtT.C. Memo 1967-68; 1967 Tax Ct. Memo LEXIS 193; 26 T.C.M. (CCH) 358; T.C.M. (RIA) 67068; April 5, 1967Leonard S. Krause, pro se, 6655 W. Olympic Bldg., Los Angeles, Calif. Morley H. White, for the respondent. FORRESTERMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620653/ | ORIAN E. WRIGHT & MARY M. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 32226-84.United States Tax CourtT.C. Memo 1988-552; 1988 Tax Ct. Memo LEXIS 581; 56 T.C.M. (CCH) 772; T.C.M. (RIA) 88552; December 5, 1988. Orian E. Wright, pro se. Enrique A. Delapaz, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620655/ | Simeon Sharaf v. Commissioner.Sharaf v. CommissionerDocket No. 41688.United States Tax CourtT.C. Memo 1954-231; 1954 Tax Ct. Memo LEXIS 14; 13 T.C.M. (CCH) 1158; T.C.M. (RIA) 54336; December 22, 1954, Filed *14 1. Cost basis of petitioner's stock in Merrimack Loan Company as of January 31, 1945, determined. 2. Respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620656/ | John Lezdey and Noreen Lezdey v. Commissioner.Lezdey v. CommissionerDocket No. 286-63.United States Tax CourtT.C. Memo 1964-78; 1964 Tax Ct. Memo LEXIS 257; 23 T.C.M. (CCH) 485; T.C.M. (RIA) 64078; March 24, 1964*257 John Lezdey, pro se, 57-66 79th St., Elmhurst, N. Y. John B. Murray, Jr., for the respondent. RAUMMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620657/ | ESTATE OF PHILIPINA SCHAUB, MARGARETHA WEBER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARETHA WEBER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN BOTTJER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HENRY R. B. BOWDEN, PETITIONER, v. COMMISSION... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620658/ | L. B. REAKIRT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reakirt v. CommissionerDocket No. 71904.United States Board of Tax Appeals29 B.T.A. 1296; 1934 BTA LEXIS 1395; February 28, 1934, Promulgated *1395 Attorney fees paid by a taxpayer engaged in the real estate and investment business in resisting... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620659/ | GOHR FARMS, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gohr Farms, Inc. v. CommissionerDocket Nos. 8711-88; 8712-88; 8713-88United States Tax CourtT.C. Memo 1990-88; 1990 Tax Ct. Memo LEXIS 88; 58 T.C.M. (CCH) 1493; T.C.M. (RIA) 90088; February 26, 1990Bob A. Goldman, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620661/ | Dennis S. Brown, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 29929-82, 2313-83, 3083-83, 3503-83United States Tax Court85 T.C. 968; 1985 U.S. Tax Ct. LEXIS 6; 85 T.C. No. 57; December 18, 1985, Filed *6 On October 24, 1985, by order of Judge Perry Shields the o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620662/ | George R. Kemon, et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentKemon v. CommissionerDocket Nos. 20265, 20266, 20267, 20268, 20269, 20270, 20271United States Tax Court16 T.C. 1026; 1951 U.S. Tax Ct. LEXIS 199; May 14, 1951, Promulgated *199 Decisions will be entered under Rule 50. The partnershi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620663/ | CHARLES G. GOLDSMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoldsmith v. CommissionerDocket No. 20787-83.United States Tax CourtT.C. Memo 1986-227; 1986 Tax Ct. Memo LEXIS 379; 51 T.C.M. (CCH) 1128; T.C.M. (RIA) 86227; June 5, 1986. *379 Held: Petitioner did not own more than 50 percent in value of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620664/ | Beverly J. Hill v. Commissioner.Hill v. CommissionerDocket No. 3601-65.United States Tax CourtT.C. Memo 1967-249; 1967 Tax Ct. Memo LEXIS 12; 26 T.C.M. (CCH) 1287; T.C.M. (RIA) 67249; December 15, 1967Beverly J. Hill, pro se, Arcadia, Calif. Martin R. Simon, for the respondent. FEATHERSTONMemorandum Findings of Fact a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620666/ | John A. Cupler II and Margaret D. Cupler, Petitioners v. Commissioner of Internal Revenue, RespondentCupler v. CommissionerDocket No. 4743-73United States Tax Court64 T.C. 946; 1975 U.S. Tax Ct. LEXIS 78; August 26, 1975, Filed *78 Decision will be entered under Rule 155. Petitioner John A. Cupler II developed two ite... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620667/ | 111 West 16 Street Owners, Inc., Alan Silverman, Tax Matters Person, Petitioner v. Commissioner of Internal Revenue, Respondent111 West 16 Street Owners, Inc. v. CommissionerDocket No. 12318-87United States Tax Court90 T.C. 1243; 1988 U.S. Tax Ct. LEXIS 80; 90 T.C. No. 80; June 23, 1988*80 Petitioner's motion to dismis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620668/ | Missisquoi Corporation v. Commissioner.Missisquoi Corp. v. CommissionerDocket No. 688.United States Tax Court1943 Tax Ct. Memo LEXIS 68; 2 T.C.M. (CCH) 957; T.C.M. (RIA) 43469; October 26, 1943*68 1. Excessive depreciation taken in prior net loss years may not be restored to unrecovered cost basis in computing depreci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620669/ | LANGLEY COLLYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Collyer v. CommissionerDocket No. 81239.United States Board of Tax Appeals38 B.T.A. 106; 1938 BTA LEXIS 913; July 19, 1938, Promulgated *913 1. Held following Carrano v. Commissioner, 70 Fed.(2d) 319, and Income Syndicate, Inc.,37 B.T.A. 926... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620671/ | Estate of W. R. Burt Trusts No. 27 and 27A, Second National Bank & Trust Company of Saginaw, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentBurt v. CommissionerDocket No. 19473United States Tax Court12 T.C. 675; 1949 U.S. Tax Ct. LEXIS 217; April 29, 1949, Promulgated *217 Decision will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620673/ | Beatrice H. Albert, Petitioner, v. Commissioner of Internal Revenue, RespondentAlbert v. CommissionerDocket No. 25546United States Tax Court15 T.C. 350; 1950 U.S. Tax Ct. LEXIS 78; September 29, 1950, Promulgated *78 Decision will be entered for the respondent. Petitioner, in the taxable year 1945, was an employee of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620674/ | WALTER L. CLARK AND ELIZABETH E. CLARK, ET AL., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent 1Clark v. Comm'rDocket Nos. 4640-81, 5015-81, 5016-81, 5186-81, 7244-81, 8232-81, 9975-81. United States Tax CourtT.C. Memo 1983-460; 1983 Tax Ct. Memo LEXIS 328; 46 T.C.M. (CCH) 964; T.C.M. (RIA) 83460; August... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620675/ | ALMA WILHELMINA PETERSEN, INCOMPETENT, ROY R. PETERSEN, GUARDIAN OF THE PERSON AND ESTATE OF ALMA WILHELMINA PETERSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPetersen v. CommissionerDocket No. 24640-93United States Tax CourtT.C. Memo 1995-212; 1995 Tax Ct. Memo LEXIS 213; 69 T.C.M. (CCH) 2613; May 17... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620677/ | Franklin McCullough v. Commissioner.Franklin McCullough v. CommissionerDocket No. 23677.United States Tax Court1950 Tax Ct. Memo LEXIS 5; 9 T.C.M. (CCH) 1169; T.C.M. (RIA) 50316; December 28, 1950*5 Petitioner not entitled to claimed dependency credits during year 1945. Harry B. Kirtland, Esq., 421-424 Gardner Bldg.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620678/ | VERNON AND DORA PRAIRIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPrairie v. CommissionerDocket No. 38800-84.United States Tax CourtT.C. Memo 1985-155; 1985 Tax Ct. Memo LEXIS 476; 49 T.C.M. (CCH) 1098; T.C.M. (RIA) 85155; April 1, 1985. Vernon and Dora Prairie, pro se. Gordon L. Gidlund and Phyllis W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620681/ | TIBOR I. SZKIRCSAK and E. MARIE SZKIRCSAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSzkircsak v. CommissionerDocket No. 9813-77.United States Tax CourtT.C. Memo 1980-129; 1980 Tax Ct. Memo LEXIS 457; 40 T.C.M. (CCH) 208; T.C.M. (RIA) 80129; April 21, 1980, Filed *457 Held, petitioners are entitled to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620682/ | FLORENCE CATALANOTTO, INDIVIDUALLY AND AS EXECUTRIX OF THE ESTATE OF THOMAS J. CATALANOTTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCatalanotto v. CommissionerDocket No. 10182-79.United States Tax CourtT.C. Memo 1984-215; 1984 Tax Ct. Memo LEXIS 453; 47 T.C.M. (CCH) 1665; T.C.M. (RIA) 84215; April 25,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620684/ | FRANCIS G. AND RUTH M. HEINLEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeinlein v. CommissionerDocket No. 22124-92United States Tax CourtT.C. Memo 1995-272; 1995 Tax Ct. Memo LEXIS 273; 69 T.C.M. (CCH) 2947; June 19, 1995, Filed *273 An order will be issued denying petitioners' motion for leave to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620686/ | ESTATE OF LYDIA I. MOORE, BERT R. GRIGGS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Moore v. CommissionerDocket No. 13327-81.United States Tax CourtT.C. Memo 1987-587; 1987 Tax Ct. Memo LEXIS 576; 54 T.C.M. (CCH) 1167; T.C.M. (RIA) 87587; November 25, 1987. *576 Held: A sum paid out... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620688/ | Syntron Company v. Commissioner.Syntron Co. v. CommissionerDocket No. 109220.United States Tax Court1943 Tax Ct. Memo LEXIS 437; 1 T.C.M. (CCH) 643; T.C.M. (RIA) 43094; February 22, 1943*437 Norman D. Keller, Esq., and A. G. Wallerstedt, C.P.A., for the petitioner. Paul E. Waring, Esq., for the respondent. LEECH Memo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620692/ | Engineers Limited Pipeline Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEngineers, Ltd. Pipeline Co. v. CommissionerDocket No. 3537-62United States Tax Court44 T.C. 226; 1965 U.S. Tax Ct. LEXIS 79; May 28, 1965, Filed *79 Decision will be entered under Rule 50. Held, that the petitioner has not ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620693/ | AMIGO COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Amigo Coal Co. v. CommissionerDocket No. 11684.United States Board of Tax Appeals8 B.T.A. 598; 1927 BTA LEXIS 2846; October 7, 1927, Promulgated *2846 1. A reserve of $5,000 entered upon the petitioner's books in the year 1920 represents the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620695/ | WILLIAM R. POKUSA and KATHLEEN M. POKUSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPokusa v. CommissionerDocket No. 8038-75.United States Tax CourtT.C. Memo 1978-93; 1978 Tax Ct. Memo LEXIS 422; 37 T.C.M. (CCH) 434; T.C.M. (RIA) 780093; March 7, 1978, Filed Stanley W. Sokolowski, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620696/ | NIELSON-TRUE PARTNERSHIP, TRUE OIL COMPANY, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNielson-True Pshp. v. CommissionerDocket Nos. 12069-95, 3980-96United States Tax Court109 T.C. 112; 1997 U.S. Tax Ct. LEXIS 57; 109 T.C. No. 6; 138 Oil & Gas Rep. 229; September 9, 1997, Filed *57 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620632/ | Estate of Anne B. Leach, Deceased, George Howe Bailey, Jr., Administrator ad Litem, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Leach v. CommissionerDocket Nos. 2243-81, 2244-81United States Tax Court82 T.C. 952; 1984 U.S. Tax Ct. LEXIS 57; 82 T.C. No. 72; June 14, 1984, Filed *57 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620634/ | EAST MARKET STREET HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.East Market Street Hotel Co. v. CommissionerDocket No. 8664.United States Board of Tax Appeals11 B.T.A. 796; 1928 BTA LEXIS 3715; April 24, 1928, Promulgated *3715 1. The Commissioner's determination, under the provisions of sec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620635/ | SEARS IMPORTED AUTOS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSears Imported Autos, Inc. v. CommissionerDocket No. 13764-90United States Tax CourtT.C. Memo 1992-307; 1992 Tax Ct. Memo LEXIS 333; 63 T.C.M. (CCH) 3075; June 1, 1992, Filed *333 Decision will be entered under Rule 155. Saul A. Ber... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620636/ | Aviation Country Club, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentAviation Country Club, Inc. v. CommissionerDocket No. 47316United States Tax Court21 T.C. 807; 1954 U.S. Tax Ct. LEXIS 283; February 26, 1954, Promulgated *283 Decision will be entered for the petitioner. Held, petitioner, during t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620637/ | LEON and MARY ANN OHANESIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOhanesian v. CommissionerDocket Nos. 14751-83, 14752-83, 14753-83.United States Tax CourtT.C. Memo 1986-88; 1986 Tax Ct. Memo LEXIS 523; 51 T.C.M. (CCH) 551; T.C.M. (RIA) 86088; March 4, 1986. Leon Ohanesian, pro se. Irene Scott Ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620639/ | The Hoersting Family Trust, Eleanor F. Sherman, Trustee v. Commissioner.Hoersting Family Trust v. CommissionerDocket No. 62871.United States Tax CourtT.C. Memo 1958-3; 1958 Tax Ct. Memo LEXIS 232; 17 T.C.M. (CCH) 13; T.C.M. (RIA) 58003; January 14, 1958C. Chester Guy, Esq., for the petitioners. David M. Robinson, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620640/ | APPEAL OF CHILLICOTHE BOTTLING CO.Chillicothe Bottling Co. v. CommissionerDocket No. 2140.United States Board of Tax Appeals2 B.T.A. 340; 1925 BTA LEXIS 2435; July 14, 1925, Decided Submitted May 26, 1925. *2435 W. J. Hogan, Esq., for the taxpayer. Robert A. Littleton, Esq., for the Commissioner. *340 Before TRUSSE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620641/ | Robert L. Barnard v. Commissioner.Barnard v. CommissionerDocket No. 1131-62.United States Tax CourtT.C. Memo 1963-338; 1963 Tax Ct. Memo LEXIS 6; 22 T.C.M. (CCH) 1773; T.C.M. (RIA) 63338; December 27, 1963Benjamin Becker, for the petitioner. Frederic S. Kramer, for the respondent. OPPERMemorandum Findings of Fact and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620643/ | Drayton Cochran v. Commissioner. Estate of Elizabeth Cochran Bowen, Deceased, Mary Bowen Hjorth, William F.C. Ewing and Harry M. Zuckert, Executors, v. Commissioner.Cochran v. CommissionerDocket Nos. 8600, 9525.United States Tax Court1948 Tax Ct. Memo LEXIS 175; 7 T.C.M. (CCH) 325; T.C.M. (RIA) 48094; June 1, 1948James... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620645/ | Hensel Phelps Construction Co., Petitioner v. Commissioner of Internal Revenue, RespondentHensel Phelps Constr. Co. v. CommissionerDocket Nos. 10685-78, 11695-78United States Tax Court74 T.C. 939; 1980 U.S. Tax Ct. LEXIS 91; July 31, 1980, Filed *91 Decisions will be entered under Rule 155. Petitioner agreed to constr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620647/ | NATIONAL PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Prods. Co. v. CommissionerDocket No. 6136.United States Board of Tax Appeals7 B.T.A. 632; 1927 BTA LEXIS 3131; July 13, 1927, Promulgated *3131 1. The provisions of section 278(d) of the Revenue Act of 1924, providing that a t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620649/ | ESTATE OF HERMAN LAFF, DECEASED, JUNE T. LAFF, EXECUTRIX, AND JUNE T. LAFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Laff v. CommissionerDocket No. 2698-74.United States Tax CourtT.C. Memo 1979-523; 1979 Tax Ct. Memo LEXIS 6; 39 T.C.M. (CCH) 813; T.C.M. (RIA) 79523; December 31, 1979, Filed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620624/ | James Louis Stafford v. Commissioner.Stafford v. CommissionerDocket No. 6382-66.United States Tax CourtT.C. Memo 1968-80; 1968 Tax Ct. Memo LEXIS 218; 27 T.C.M. (CCH) 394; T.C.M. (RIA) 68080; May 2, 1968. fileo James Louis Stafford, pro se, 4962 Loleta Ave., Los Angeles, Calif. Loren P. Oakes, for the respondent. 395 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620625/ | LEONARD A. LUTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLutz v. CommissionerDocket No. 23618-83.United States Tax CourtT.C. Memo 1986-13; 1986 Tax Ct. Memo LEXIS 592; 51 T.C.M. (CCH) 262; T.C.M. (RIA) 86013; January 13, 1986. *592 P has totally and willfully failed to produce documents despite a sp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620626/ | GARY E. STOUT AND PATTI J. STOUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStout v. CommissionerDocket No. 13198-83.United States Tax CourtT.C. Memo 1984-492; 1984 Tax Ct. Memo LEXIS 180; 48 T.C.M. (CCH) 1124; T.C.M. (RIA) 84492; September 13, 1984. Gary E. Stout, pro se. Kenneth Burns, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620629/ | Milton J. Noell and Adelaide Noell, Petitioners v. Commissioner of Internal Revenue, RespondentNoell v. CommissionerDocket No. 925-73United States Tax Court66 T.C. 718; 1976 U.S. Tax Ct. LEXIS 74; July 19, 1976, Filed *74 Decision will be entered under Rule 155. 1. In 1968, petitioner sold a 15.987-acre tract located ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620631/ | JACK D. GREENWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreenwood v. CommissionerDocket No. 19753-88United States Tax CourtT.C. Memo 1990-362; 1990 Tax Ct. Memo LEXIS 379; 60 T.C.M. (CCH) 149; T.C.M. (RIA) 90362; July 18, 1990, Filed *379 Decision will be entered for the respondent. Jack D. Greenw... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1511758/ | 398 A.2d 415 (1979)
PRIDE'S CORNER CONCERNED CITIZENS ASSOCIATION et al.
v.
The WESTBROOK BOARD OF ZONING APPEALS and the Portland Water District.
Supreme Judicial Court of Maine.
March 6, 1979.
*416 Lund, Wilk, Scott & Goodall by Clifford H. Goodall (orally), Augusta, for plaintiffs.
Verrill & Dana by Michael T. Healy... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4474444/ | OPINION. Arundell, Judge'. The principal issue in this case is whether the petitioner, a foreign corporation, during the taxable years 1940 to 1943, inclusive, realized “fixed or determinable annual or periodical” income from sources within the United States within the meaning of section 231 (a) of the Internal Revenue... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474445/ | OPINION. Disney, Judge: Was the petitioner, in the taxable years, engaged in a business, in making the expenditures in question here, that is, in connection with “Mass Consumption”? We have studied the facts in this matter, and the cases cited by the parties, particularly Doggett v. Burnet, 65 Fed. (2d) 191, primarily ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474446/ | OPINION. Disney, Judge-. This case involves a deficiency in excess profits tax for the year 1943 in the amount of $114,176.94, with a resulting overassessment in income tax in the amount of $30,686.02, and a claim for refund of excess profits tax for 1943, the amount dependent upon the conclusion reached in this case. ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620751/ | APPEAL OF IMPERIAL DEVELOPMENT CO.Imperial Development Co. v. CommissionerDocket No. 4183.United States Board of Tax Appeals3 B.T.A. 713; 1926 BTA LEXIS 2582; February 13, 1926, Decided Submitted November 11. 1925. 1926 BTA LEXIS 2582">*2582 A foreign corporation was in existence during 1911, 1912, and 1913, and duri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620752/ | The Northern Trust Company, Transferee and Trustee; Arthur L. Simon, Transferee and Trustee; and Jeffery J. Simon, Transferee and Trustee, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentNorthern Trust Co. v. CommissionerDocket Nos. 6859-80, 21439-80, 21440-80, 21441-80, 21442-80United States Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620755/ | JOHN C. BRANCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBranch v. CommissionerDocket No. 3351-92United States Tax CourtT.C. Memo 1994-191; 1994 Tax Ct. Memo LEXIS 187; 67 T.C.M. (CCH) 2822; April 28, 1994, Filed *187 Decision will be entered under Rule 155. John C. Branch, pro se. For respondent: Ch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620756/ | Theodore O. Wentworth and Shirley Morse Wentworth v. Commissioner.Wentworth v. CommissionerDocket No. 2564-63.United States Tax CourtT.C. Memo 1966-167; 1966 Tax Ct. Memo LEXIS 117; 25 T.C.M. (CCH) 869; T.C.M. (RIA) 66167; July 14, 1966*117 Held: That net withdrawals of corporate funds by a corporation's president, ch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620757/ | APPEAL OF A. WILHELM CO.A. Wilhelm Co. v. CommissionerDocket No. 6533.United States Board of Tax Appeals6 B.T.A. 1; 1927 BTA LEXIS 3626; February 1, 1927, Promulgated *3626 Taxpayer leased its property, the lessee agreeing to return the plant in the same condition as then existed and with assets of as great book value... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620758/ | Joseph M. and Minnie Mariani, Petitioners v. Commissioner of Internal Revenue, RespondentMariani v. CommissionerDocket No. 4905-66United States Tax Court54 T.C. 135; 1970 U.S. Tax Ct. LEXIS 220; February 5, 1970, Filed *220 Decision will be entered for the respondent. Petitioner's lawsuit against his father's estate, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620759/ | GENE H. BAIRD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaird v. CommissionerDocket No. 11177-79.United States Tax CourtT.C. Memo 1982-220; 1982 Tax Ct. Memo LEXIS 526; 43 T.C.M. (CCH) 1173; T.C.M. (RIA) 82220; April 26, 1982. *526 Charles E. Hammond, for the petitioner. James T. Million, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620761/ | HAROLD B. & JEAN C. DAHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDahl v. CommissionerDocket No. 5121-73.United States Tax CourtT.C. Memo 1974-190; 1974 Tax Ct. Memo LEXIS 130; 33 T.C.M. (CCH) 813; T.C.M. (RIA) 74190; July 25, 1974, Filed. Harold B. Dahl, pro se. Thomas N. Tomashek, for the respond... | 01-04-2023 | 11-21-2020 |
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https://www.courtlistener.com/api/rest/v3/opinions/4620764/ | Estate of W. D. Murphy, Deceased, Vera Murphy, Surviving Spouse, and Vera Murphy v. Commissioner.Estate of Murphy v. CommissionerDocket No. 90976.United States Tax CourtT.C. Memo 1962-143; 1962 Tax Ct. Memo LEXIS 166; 21 T.C.M. (CCH) 753; T.C.M. (RIA) 62143; June 13, 1962*166 William T. Holloran, Esq., for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620768/ | New Jersey Bank and Trust Company v. Commissioner.New Jersey Bank & Trust Co. v. CommissionerDocket No. 4741-66.United States Tax CourtT.C. Memo 1968-38; 1968 Tax Ct. Memo LEXIS 259; 27 T.C.M. 175; T.C.M. (RIA) 68038; February 29, 1968. Filed 1968 Tax Ct. Memo LEXIS 259">*259 John W. Hand, 129 Market St., Paterson, N.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620770/ | HAROLD L. LEWIS and BERTEL LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. CommissionerDocket No. 4979-77.United States Tax CourtT.C. Memo 1980-334; 1980 Tax Ct. Memo LEXIS 255; 40 T.C.M. 1049; T.C.M. (RIA) 80334; August 25, 1980, Filed Melvin A. Coffee and Richard B. Robinson, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620773/ | Blanche N. Hallowell, Petitioner, v. Commissioner of Internal Revenue, Respondent. Howard T. Hallowell, Petitioner, v. Commissioner of Internal Revenue, RespondentHallowell v. CommissionerDocket Nos. 4903, 4904United States Tax Court5 T.C. 1239; 1945 U.S. Tax Ct. LEXIS 25; December 12, 1945, Promulgated 1945 U.S. Tax ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620774/ | Joseph H. Konigsberg v. Commissioner.Joseph H. Konigsberg v. CommissionerDocket No. 4887.United States Tax Court1946 Tax Ct. Memo LEXIS 283; 5 T.C.M. 48; T.C.M. (RIA) 46024; January 22, 1946Paul N. Wiener, Esq., 285 Madison Ave., New York, N. Y., for the petitioner. Laurence F. Casey, Esq., for the respondent. MURDOCK... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620775/ | Peter Boatsman and Bertha Boatsman v. Commissioner.Boatsman v. CommissionerDocket No. 48595.United States Tax CourtT.C. Memo 1957-93; 1957 Tax Ct. Memo LEXIS 161; 16 T.C.M. 385; T.C.M. (RIA) 57093; May 31, 1957Peter Boatsman, 51 Fourteenth Street, Fond du Lac, Wis., for the petitioners. Lee C. Smith, Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620778/ | EDITH HUGGARD SHARP, CHARLES C. NORRIS, JR., AND FIDELITY-PHILADELPHIA TRUST COMPANY, EXECUTORS, ESTATE OF WALTER P. SHARP, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sharp v. CommissionerDocket No. 48317.United States Board of Tax Appeals30 B.T.A. 532; 1934 BTA LEXIS 1304; April 27, 1934, P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620779/ | APPEAL OF INDUSTRIAL COMPANY OF BINGHAMTON.Industrial Co. of Binghamton v. CommissionerDocket No. 2939.United States Board of Tax Appeals2 B.T.A. 360; 1925 BTA LEXIS 2446; July 14, 1925, Decided Submitted June 25, 1925. 1925 BTA LEXIS 2446">*2446 Henry Herrick Bond, Esq., for the taxpayer. P. S. Crewe, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620780/ | W. Z. SHARP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sharp v. CommissionerDocket No. 10598.United States Board of Tax Appeals8 B.T.A. 399; 1927 BTA LEXIS 2902; September 29, 1927, Promulgated 1927 BTA LEXIS 2902">*2902 The petitioner held to be entitled to deduct from gross income in his income-tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620782/ | TRINOVA CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrinova Corp. v. CommissionerDocket No. 2931-94United States Tax Court108 T.C. 68; 1997 U.S. Tax Ct. LEXIS 6; 108 T.C. No. 6; February 27, 1997, Filed 1997 U.S. Tax Ct. LEXIS 6">*6 P, a corporation, filed a consolidated tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620783/ | W. M. Robertson v. Commissioner.W. Robertson v. CommissionerDocket No. 9613.United States Tax Court1948 Tax Ct. Memo LEXIS 250; 7 T.C.M. 62; T.C.M. (RIA) 48020; February 20, 19481948 Tax Ct. Memo LEXIS 250">*250 Bad debt. - Claimed bad debt deductions disallowed. Loss. - Held, that petitioner sustained a long-term cap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620784/ | GENE FORREST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForrest v. CommissionerDocket No. 861-77.United States Tax CourtT.C. Memo 1978-239; 1978 Tax Ct. Memo LEXIS 275; 37 T.C.M. 1033; T.C.M. (RIA) 78239; June 27, 1978, Filed Gene Forrest, pro se. Michael A. Mayhall, for the respondent. SCOTT MEMORAND... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620785/ | William Pestcoe and Selma Pestcoe, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentPestcoe v. CommissionerDocket Nos. 93597-93600United States Tax Court40 T.C. 195; 1963 U.S. Tax Ct. LEXIS 137; April 30, 1963, Filed 1963 U.S. Tax Ct. LEXIS 137">*137 Decisions will be entered under Rule 50. A corp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620788/ | Peeler Hardware Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPeeler Hardware Co. v. CommissionerDocket No. 5849United States Tax Court5 T.C. 518; 1945 U.S. Tax Ct. LEXIS 114; July 28, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 114">*114 Decision will be entered under Rule 50. 1. Petitioner conten... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620789/ | Marwais Steel Company, a California Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMarwais Steel Co. v. CommissionerDocket No. 91236United States Tax Court38 T.C. 633; 1962 U.S. Tax Ct. LEXIS 100; August 15, 1962, Filed 1962 U.S. Tax Ct. LEXIS 100">*100 Decision will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620790/ | PETER J. REDING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReding v. CommissionerDocket No. 35060-87United States Tax CourtT.C. Memo 1990-278; 1990 Tax Ct. Memo LEXIS 296; 59 T.C.M. 793; T.C.M. (RIA) 90278; June 4, 1990, Filed 1990 Tax Ct. Memo LEXIS 296">*296 An order will be entered granting the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620793/ | VIOLA A. LaMOTHE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLa Mothe v. CommissionerDocket Nos. 15162-83, 12967-87United States Tax CourtT.C. Memo 1990-63; 1990 Tax Ct. Memo LEXIS 63; 58 T.C.M. 1358; T.C.M. (RIA) 90063; February 12, 1990; As Corrected February 14, 1990 John L. Sullivan and Joyce E. York... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620794/ | IRON CITY ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Iron City Electric Co. v. CommissionerDocket No. 11311.United States Board of Tax Appeals13 B.T.A. 286; 1928 BTA LEXIS 3280; August 28, 1928, Promulgated 1928 BTA LEXIS 3280">*3280 Special assessment denied. Walter W. McVay, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620795/ | Ralph B. Wattley and Josephine R. Wattley v. Commissioner.Wattley v. CommissionerDocket No. 62297.United States Tax CourtT.C. Memo 1961-24; 1961 Tax Ct. Memo LEXIS 320; 20 T.C.M. 111; T.C.M. (RIA) 61024; January 31, 1961Ralph B. Wattley, pro se, 141-48 85th Road, Kew Gardens, New York, N. Y. Clarence P. Brazill, Jr., E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620798/ | WILLIAM S. COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCook v. Comm'rUnited States Tax CourtT.C. Memo 1999-50; 1999 Tax Ct. Memo LEXIS 57; 77 T.C.M. 1442; T.C.M. (RIA) 99050; February 24, 1999, Filed 1999 Tax Ct. Memo LEXIS 57">*57 No. 2037-98 Decision will be entered under Rule 155. William S. Co... | 01-04-2023 | 11-21-2020 |
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