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https://www.courtlistener.com/api/rest/v3/opinions/4620951/ | GERARD M. STURM AND ELIZABETH STURM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSturm v. CommissionerDocket No. 29058-82United States Tax CourtT.C. Memo 1993-172; 1993 Tax Ct. Memo LEXIS 173; 65 T.C.M. (CCH) 2447; April 19, 1993, Filed *173 Elizabeth Sturm, a.k.a. Elizabeth Joyner, pro se. For responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620952/ | Paris Manufacturing Company v. Commissioner.Paris Mfg. Co. v. CommissionerDocket No. 25174.United States Tax Court1951 Tax Ct. Memo LEXIS 52; 10 T.C.M. (CCH) 1064; T.C.M. (RIA) 51325; October 30, 1951*52 On July 16, 1945, petitioner paid $11,000 to the United States in an agreed settlement of a claim by the O.P.A. tha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620955/ | Hugh McK. Jones, Petitioner, v. Commissioner of Internal Revenue, RespondentJones v. CommissionerDocket No. 57509United States Tax Court29 T.C. 200; 1957 U.S. Tax Ct. LEXIS 47; November 13, 1957, Filed 1957 U.S. Tax Ct. LEXIS 47">*47 Decision will be entered under Rule 50. Petitioner created five trusts in the year 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620956/ | BROWN-CRUMMER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown-Crummer Co. v. CommissionerDocket No. 25867.United States Board of Tax Appeals19 B.T.A. 750; 1930 BTA LEXIS 2335; April 28, 1930, Promulgated 1930 BTA LEXIS 2335">*2335 Held, under the facts shown, proceeds received by the petitioner f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620959/ | Richard L. Mulvania, Petitioner v. Commissioner of Internal Revenue, RespondentMulvania v. CommissionerDocket No. 12671-82United States Tax Court81 T.C. 65; 1983 U.S. Tax Ct. LEXIS 61; 81 T.C. No. 5; July 20, 1983, Filed 1983 U.S. Tax Ct. LEXIS 61">*61 On Sept. 16, 1981, the Commissioner mailed a notice of deficiency ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620960/ | GEORGE G. PROSKAUER and SUSAN PROSKAUER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentProskauer v. CommissionerDocket No. 10271-81.United States Tax CourtT.C. Memo 1983-395; 1983 Tax Ct. Memo LEXIS 391; 46 T.C.M. 679; T.C.M. (RIA) 83395; July 11, 1983. Charles R. Hembree and Kathleen Harris, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620962/ | ARTHUR L. BLAKESLEE, III and MARY B. BLAKESLEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlakeslee v. CommissionerDocket No. 10593-75.United States Tax CourtT.C. Memo 1977-371; 1977 Tax Ct. Memo LEXIS 68; 36 T.C.M. 1511; T.C.M. (RIA) 770371; October 27, 1977, Filed Sherin v. Reynolds,John S. Mason, Jr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620963/ | ESTATE OF WILLIAM M. TUCK, DECEASED, LESTER L. DILLARD, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Tuck v. CommissionerDocket No. 9681-87.United States Tax CourtT.C. Memo 1988-560; 1988 Tax Ct. Memo LEXIS 589; 56 T.C.M. 827; T.C.M. (RIA) 88560; December 8, 1988. Kurt R. Magette, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620970/ | DENNIS G. CRUM and CLORA A. CRUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrum v. CommissionerDocket No. 31646-81.United States Tax CourtT.C. Memo 1984-328; 1984 Tax Ct. Memo LEXIS 344; 48 T.C.M. 381; T.C.M. (RIA) 84328; June 27, 1984. James R. Luppino, for the petitioners. James M. Eastman, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620972/ | RAY L. CORONA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCorona v. CommissionerDocket No. 11391-90United States Tax CourtT.C. Memo 1992-406; 1992 Tax Ct. Memo LEXIS 426; 64 T.C.M. 196; July 16, 1992, Filed 1992 Tax Ct. Memo LEXIS 426">*426 Decision will be entered for respondent. During the early 1980... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620973/ | J. S. RIPPEL & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. S. Rippel & Co. v. CommissionerDocket No. 59009.United States Board of Tax Appeals36 B.T.A. 789; 1937 BTA LEXIS 656; November 2, 1937, Promulgated 1937 BTA LEXIS 656">*656 1. Where the Board, after a hearing and decision on the merits,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620974/ | PERRY SEGURA & ASSOCIATES, INC., PERRY AND EMMA L. SEGURA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerry Segura & Associates, Inc. v. CommissionerDocket Nos. 4033-74 and 4034-74.United States Tax CourtT.C. Memo 1975-80; 1975 Tax Ct. Memo LEXIS 294; 34 T.C.M. 406; T.C.M. (RIA) 750080; March 26, 1975, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620975/ | John Thomas Edge v. Commissioner.Edge v. CommissionerDocket No. 77975.United States Tax CourtT.C. Memo 1961-94; 1961 Tax Ct. Memo LEXIS 249; 20 T.C.M. 421; T.C.M. (RIA) 61094; March 31, 19611961 Tax Ct. Memo LEXIS 249">*249 Held, expenses incurred by petitioner during 1957 in Chicago, Illinois, and the vicinity thereo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620976/ | Herbert A. Dunn and Georgia E. Dunn, Petitioners v. Commissioner of Internal Revenue, RespondentDunn v. CommissionerDocket No. 114-76United States Tax Court70 T.C. 715; 1978 U.S. Tax Ct. LEXIS 72; August 21, 1978, Filed 1978 U.S. Tax Ct. LEXIS 72">*72 Decision will be entered under Rule 155. 1. Petitioner-husband enga... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620977/ | Paul W. Adams, Petitioner v. Commissioner of Internal Revenue, Respondent; Paul W. Adams, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket Nos. 6976-74, 6977-74, 6978-74, 6979-74, 6980-74, 6981-74United States Tax Court70 T.C. 446; 1978 U.S. Tax Ct. LEXIS 104; June 13, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620978/ | NATIONAL OIL & GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Oil & Gas Co. v. CommissionerDocket No. 2040.United States Board of Tax Appeals6 B.T.A. 399; 1927 BTA LEXIS 3517; March 4, 1927, Promulgated 1927 BTA LEXIS 3517">*3517 During the taxable year the petitioner became entitled to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620979/ | Shelby Owens and Dorothy H. Owens, Husband and Wife v. Commissioner.Owens v. CommissionerDocket No. 58812.United States Tax CourtT.C. Memo 1958-103; 1958 Tax Ct. Memo LEXIS 129; 17 T.C.M. 519; T.C.M. (RIA) 58103; May 29, 1958Robert J. Hobby, Esq., and Wentworth P. Durant, Esq., 1520 Republic Bank Building, Dallas, Tex.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620980/ | GEORGE BOHARSKI AND MARGARET BOHARSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GEORGE BOHARSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoharski v. CommissionerDocket Nos. 2408-85, 7375-86, 39622-86.United States Tax CourtT.C. Memo 1988-155; 1988 Tax Ct. Memo LEXIS 183; 55 T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620981/ | LUNG KUAN PAO and MARGARET LEE PAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TUNFAR, INCORPORATED, d/b/a THE GOLDEN BUDDHA RESTAURANT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLung Kuan Pao v. CommissionerDocket Nos. 18515-81, 18516-81.United States Tax CourtT.C. Memo 1984-224; 1984... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620982/ | SANDRA M. LUKASIEWICZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLukasiewicz v. CommissionerDocket No. 11852-87United States Tax CourtT.C. Memo 1989-68; 1989 Tax Ct. Memo LEXIS 68; 56 T.C.M. 1251; T.C.M. (RIA) 89068; February 14, 1989. Mark L. Laughlin, for the petitioner. Robert Archambault, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620983/ | D. H. Willey v. Commissioner.D. H. Willey v. CommissionerDocket No. 18503.United States Tax Court1950 Tax Ct. Memo LEXIS 22; 9 T.C.M. 1109; T.C.M. (RIA) 50299; December 7, 19501950 Tax Ct. Memo LEXIS 22">*22 1. Respondent did not err in holding that money received by petitioner during the taxable year for sale of timb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620985/ | THE W. K. HENDERSON IRON WORKS & SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. K. Henderson Iron Works & Supply Co. v. CommissionerDocket Nos. 518, 3555, 10501.United States Board of Tax Appeals6 B.T.A. 92; 1927 BTA LEXIS 3598; February 9, 1927, Promulgated 1927 BTA LEXIS 3598">*3598 In th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620986/ | MICHAEL JOHN KENDEL AND LIDDI KENDEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKendel v. CommissionerDocket No. 2389-82.United States Tax CourtT.C. Memo 1985-527; 1985 Tax Ct. Memo LEXIS 103; 50 T.C.M. 1279; T.C.M. (RIA) 85527; October 9, 1985. Michael John Kendel, pro se. Charles O. Cobb, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620987/ | George C. Westervelt, Petitioner, v. Commissioner of Internal Revenue, RespondentWestervelt v. CommissionerDocket No. 7706United States Tax Court8 T.C. 1248; 1947 U.S. Tax Ct. LEXIS 167; June 26, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 167">*167 Decision will be entered for the respondent. 1. During a portion of the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620988/ | PATRICIA GAIL CREWS, TRUSTEE, TRANSFEREE, THE O'NAN FAMILY TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrews v. CommissionerDocket No. 5262-86United States Tax CourtT.C. Memo 1988-462; 1988 Tax Ct. Memo LEXIS 496; 56 T.C.M. 306; T.C.M. (RIA) 88462; September 26, 1988Joel L. Wertheim, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620989/ | BAILEY DENTAL CO. OF IOWA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bailey Dental Co. v. CommissionerDocket No. 3950.United States Board of Tax Appeals11 B.T.A. 860; 1928 BTA LEXIS 3706; April 27, 1928, Promulgated 1928 BTA LEXIS 3706">*3706 1. Salaries not authorized by corporate action not deduct... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620991/ | Samuel W. Meisel and Rose M. Meisel v. Commissioner.Meisel v. CommissionerDocket No. 411-66.United States Tax CourtT.C. Memo 1969-31; 1969 Tax Ct. Memo LEXIS 264; 28 T.C.M. 141; T.C.M. (RIA) 69031; February 13, 1969, Filed Herbert W. Mintz, for the petitioners. Paul H. Frankel, for the respondent. TANNENWALDMemorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620992/ | William C. Byers and Bernice B. Byers v. Commissioner.Byers v. CommissionerDocket No. 46409.United States Tax CourtT.C. Memo 1955-45; 1955 Tax Ct. Memo LEXIS 293; 14 T.C.M. 153; T.C.M. (RIA) 55045; February 24, 19551955 Tax Ct. Memo LEXIS 293">*293 1. Petitioner, William C. Byers, was president and majority stockholde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4620993/ | Church of Scientology of California, Petitioner v. Commissioner Of Internal Revenue, RespondentChurch of Scientology v. CommissionerDocket No. 3352-78United States Tax Court83 T.C. 381; 1984 U.S. Tax Ct. LEXIS 30; 83 T.C. No. 25; September 24, 1984September 24, 1984, Filed 1984 U.S. Tax Ct. LEXIS 30">*30 Decision will ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621057/ | Dean Babbitt and Estelle Babbitt, Petitioners, 1 v. Commissioner of Internal Revenue, RespondentBabbitt v. CommissionerDocket Nos. 41947, 51515, 51516, 51517, 51518United States Tax Court23 T.C. 850; 1955 U.S. Tax Ct. LEXIS 246; February 14, 1955, Filed *246 Decisions will be entered under Rule 50. 1. Petitioner, in 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621059/ | Leonard T. Fielding and Lois C. Fielding, Petitioners v. Commissioner of Internal Revenue, RespondentFielding v. CommissionerDocket No. 2557-69United States Tax Court57 T.C. 761; 1972 U.S. Tax Ct. LEXIS 169; March 13, 1972, Filed *169 Decision will be entered for the respondent. After completing medical school and his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621060/ | APPEAL OF KANSAS MILLING CO.Kansas Milling Co. v. CommissionerDocket No. 2835.United States Board of Tax Appeals3 B.T.A. 709; 1926 BTA LEXIS 2581; February 13, 1926, Decided Submitted July 15, 1925. *2581 The taxpayer's books of account showed payments for additions and improvements as expenses. By reason thereof th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621061/ | BERNARD LEON GOLDENBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoldenberg v. CommissionerDocket No. 13262-78.United States Tax CourtT.C. Memo 1981-589; 1981 Tax Ct. Memo LEXIS 156; 42 T.C.M. (CCH) 1397; T.C.M. (RIA) 81589; October 8, 1981. Bernard Leon Goldenberg, pro se. Bernard S. Mark, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621062/ | BENJAMIN E. MAY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. May v. CommissionerDocket Nos. 76785, 76880, 76881, 76882, 76883.United States Board of Tax Appeals35 B.T.A. 84; 1936 BTA LEXIS 564; November 18, 1936, Promulgated *564 A corporation exchanged most of its assets for cash and stock ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621064/ | APPEAL OF THE NATIONAL CITY BANK OF NEW YORK AND HENRY G. GRAY, EXECUTORS OF THE ESTATE OF JULIAN H. BARCLAY, DECEASED.National City Bank v. CommissionerDocket No. 2243.United States Board of Tax Appeals2 B.T.A. 696; 1925 BTA LEXIS 2279; September 30, 1925, Decided Submitted April 16, 1925. *2279 Value of fractional ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/748938/ | 131 F.3d 144
NOTICE: Eighth Circuit Rule 28A(k) governs citation of unpublished opinions and provides that they are not precedent and generally should not be cited unless relevant to establishing the doctrines of res judicata, collateral estoppel, the law of the case, or if the opinion has persuasive value on a materi... | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4340352/ | CHRISTOPHER MICHAEL HAAG AND CHRISTINE ANN HAAG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaag v. Comm'rDocket No. 27956-14S.United States Tax CourtT.C. Summary Opinion 2016-29; 2016 Tax Ct. Summary LEXIS 29; June 22, 2016, FiledDecision will be entered under Rule 155.*29 Andrew J. VanSingel and Lawre... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4537528/ | If this opinion indicates that it is “FOR PUBLICATION,” it is subject to
revision until final publication in the Michigan Appeals Reports.
STATE OF MICHIGAN
COURT OF APPEALS
PEOPLE OF THE STATE OF MICHIGAN, ... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474711/ | OPINION Foley, Judge: The issues for decision are what portion of certain lump-sum payments made pursuant to a divorce decree qualifies as child support and what portion qualifies as alimony. Background Petitioner and Liza Holdman (Ms. Holdman), who were married in 1979, had two children, Dianne and Kimberly. On Decemb... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474712/ | OPINION Cohen, Judge: This case is before us on respondent’s motion to dismiss for lack of jurisdiction on the ground the notice of deficiency is invalid and prohibited by section 6225. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue. Background The pa... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621007/ | ALBERT W. BASSETT and MARY H. BASSETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBassett v. CommissionerDocket No. 8166-73.United States Tax CourtT.C. Memo 1976-14; 1976 Tax Ct. Memo LEXIS 389; 35 T.C.M. 40; T.C.M. (RIA) 760014; January 20, 1976, Filed Jack W. Hawkins and Suzan E. Riddle, for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621008/ | Estate of Joseph A. Schmitt, Deceased, The First National Bank of Portland, Executor v. Commissioner.Estate of Schmitt v. CommissionerDocket No. 46749.United States Tax CourtT.C. Memo 1955-155; 1955 Tax Ct. Memo LEXIS 182; 14 T.C.M. 579; T.C.M. (RIA) 55155; June 16, 1955Frederick H. Torp, Esq., Yeon Building, Portland,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621010/ | APPEAL OF MATHER PAPER CO.Mather Paper Co. v. CommissionerDocket No. 1378.United States Board of Tax Appeals3 B.T.A. 1; 1925 BTA LEXIS 2063; November 12, 1925, Decided Submitted April 30, 1925. 1925 BTA LEXIS 2063">*2063 The taxpayer was one of a group of corporations which filed a consolidated return for the year 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621011/ | Mulder Bros., Inc., 1 Formerly Michigan Door Company v. Commissioner. Mulder Bros., Inc., Transferee, Formerly Michigan Door Company, Successor by merger to Mulder Bros., Inc. v. Commissioner. Louis N. Mulder and Catherine Mulder v. Commissioner. Mulder Bros., Inc., Transferee, Formerly Michigan Door Company, Successor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621013/ | Stewart Supply Company, Inc. v. Commissioner.Stewart Supply Co. v. CommissionerDocket No. 90100.United States Tax CourtT.C. Memo 1963-62; 1963 Tax Ct. Memo LEXIS 283; 22 T.C.M. 246; T.C.M. (RIA) 63062; March 1, 19631963 Tax Ct. Memo LEXIS 283">*283 Held, that amounts expended to tear out the front wall of a building o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621014/ | Robert E. Cooper, Petitioner v. Commissioner of Internal Revenue, RespondentCooper v. CommissionerDocket Nos. 3164-75, 6401-75United States Tax Court67 T.C. 870; 1977 U.S. Tax Ct. LEXIS 148; February 28, 1977, Filed 1977 U.S. Tax Ct. LEXIS 148">*148 Decisions will be entered under Rule 155. Held, petitioner is entitle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621015/ | Earl J. Carroll and Marianne S. Carroll v. Commissioner.Carroll v. CommissionerDocket No. 1495-68.United States Tax CourtT.C. Memo 1971-59; 1971 Tax Ct. Memo LEXIS 279; 30 T.C.M. 249; T.C.M. (RIA) 71059; March 29, 1971, Filed 1971 Tax Ct. Memo LEXIS 279">*279 The petitioner entered into an agreement with his attorney ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621016/ | JOHN A. AND SUZANNE H. KUHNEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKuhnen v. CommissionerDocket No. 8018-78.United States Tax CourtT.C. Memo 1981-600; 1981 Tax Ct. Memo LEXIS 134; 42 T.C.M. 1438; T.C.M. (RIA) 81600; October 19, 1981. Leland W. Hutchinson, Jr. and Mark W. Weisbard, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621017/ | Vernon M. Bingham, Petitioner, v. Commissioner of Internal Revenue, RespondentBingham v. CommissionerDocket No. 56986United States Tax Court30 T.C. 900; 1958 U.S. Tax Ct. LEXIS 126; July 10, 1958, Filed 1958 U.S. Tax Ct. LEXIS 126">*126 Decision will be entered for the petitioner. Transferee Liability -- Beneficiary o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621018/ | DIEGO INVESTORS - IV, E. C. SMITH, TAX MATTERS PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Diego Investors - IV v. CommissionerDocket Nos. 16947-87; 25289-87; 35488-87United States Tax CourtT.C. Memo 1990-102; 1990 Tax Ct. Memo LEXIS 102; 58 T.C.M. 1534; T.C.M. (RIA) 90102; February 2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621019/ | Ida P. Huggins v. Commissioner.Huggins v. CommissionerDocket No. 109539.United States Tax Court1943 Tax Ct. Memo LEXIS 359; 1 T.C.M. 904; T.C.M. (RIA) 43172; April 17, 19431943 Tax Ct. Memo LEXIS 359">*359 Glenn Y. Davidson, C.P.A., Gulf Bldg., Houston, Tex., for the petitioner. Wilford H. Payne, Esq., for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621021/ | GARNETT W. NEIL and DOROTHY M. NEIL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNeil v. CommissionerDocket Nos. 16436-81, 29287-81.United States Tax CourtT.C. Memo 1982-562; 1982 Tax Ct. Memo LEXIS 196; 44 T.C.M. 1237; T.C.M. (RIA) 82562; September 23, 1982. Garnett W. and Dorothy M. Neil, pro se. Kev... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621022/ | LINDLEY R. POTEET and PATRICIA R. POTEET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoteet v. CommissionerDocket No. 317-78.United States Tax CourtT.C. Memo 1979-123; 1979 Tax Ct. Memo LEXIS 400; 38 T.C.M. 562; T.C.M. (RIA) 79123; April 4, 1979, Filed Lindley R. Poteet and Patricia R. Poteet, pro se. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621025/ | Lewis F. Jacobson, Petitioner, v. Commissioner of Internal Revenue, RespondentJacobson v. CommissionerDocket No. 4189United States Tax Court6 T.C. 1048; 1946 U.S. Tax Ct. LEXIS 193; May 10, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 193">*193 Decision will be entered under Rule 50. 1. Petitioner is the owner in Chicago... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621027/ | Estate of Edna V. T. Peters, Deceased, T. Graham Peters, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentPeters v. CommissionerDocket No. 4203-64United States Tax Court46 T.C. 407; 1966 U.S. Tax Ct. LEXIS 84; June 22, 1966, Filed 1966 U.S. Tax Ct. LEXIS 84">*84 Decision will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621028/ | Lamar Creamery Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLamar Creamery Co. v. CommissionerDocket No. 7425United States Tax Court8 T.C. 928; 1947 U.S. Tax Ct. LEXIS 214; April 30, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 214">*214 Decision will be entered under Rule 50. Petitioner is e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621029/ | JOHN N. DERSCHUG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Derschug v. CommissionerDocket No. 18064.United States Board of Tax Appeals15 B.T.A. 306; 1929 BTA LEXIS 2877; February 11, 1929, Promulgated 1929 BTA LEXIS 2877">*2877 1. In 1919 the petitioner received $45,000 in consideration of an agree... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621030/ | PERRY L. HALL AND JANICE R. HALL, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hall v. CommissionerDocket Nos. 25574-86; 25811-86; 26259-86.United States Tax CourtT.C. Memo 1989-187; 1989 Tax Ct. Memo LEXIS 187; 57 T.C.M. 232; T.C.M. (RIA) 89187; April 26, 1989; As corrected April 26, 1989 1989... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621031/ | Appeal of THE KINSMAN TRANSIT COMPANY.Kinsman Transit Co. v. CommissionerDocket No. 67.United States Board of Tax Appeals1 B.T.A. 552; 1925 BTA LEXIS 2913; January 31, 1925, decided Submitted November 19, 1924. 1925 BTA LEXIS 2913">*2913 In determining the value as of March 1, 1913, of bulk freight vessels in use on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621032/ | Charles W. Swingle, Jr. v. Commissioner.Swingle v. CommissionerDocket No. 72368.United States Tax CourtT.C. Memo 1959-135; 1959 Tax Ct. Memo LEXIS 106; 18 T.C.M. 594; T.C.M. (RIA) 59135; June 30, 1959Philip G. Johnson, C.P.A., Sharp Building, Lincoln, Neb., for the petitioner. Arthur B. Bleecher, Esq., for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621034/ | OREGON BRASS WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oregon Brass Works v. CommissionerDocket No. 10949.United States Board of Tax Appeals21 B.T.A. 257; 1930 BTA LEXIS 1887; November 10, 1930, Promulgated 1930 BTA LEXIS 1887">*1887 Special assessment allowed. Robert T. Jacob, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621055/ | ROBERT CHRISTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChristensen v. CommissionerDocket No. 10410-77.United States Tax CourtT.C. Memo 1983-43; 1983 Tax Ct. Memo LEXIS 747; 45 T.C.M. (CCH) 573; T.C.M. (RIA) 83043; January 24, 1983. Robert Christensen, pro se. Randy G. Durfee, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474716/ | OPINION. ARundell, Judge: The issues in this case are whether the wife of the petitioner was a bona fide partner in the brokerage firm for the purpose of carrying on a business and sharing in its profits, or whether the partnership was a mere sham, utilized for the purpose of reducing taxpayer’s true tax liability by a... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474717/ | Hill, J., dissenting: The brokerage firm of Gude, Winmill & Co. was, in my view, a partnership only of its members designated “general partners.” All of such general partners, among whom petitioner was included, contributed services in the operation of the firm’s business. Only four of them contributed capital. Such co... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474718/ | OPINION. Hill, Judge: In the transaction involving the exchange of petitioner’s old bonds for the securities and cash of the company under section 77 of the Bankruptcy Act, respondent contends that section 112 (b) (3) and (c) (1) of the Internal Revenue Code1 is not applicable because (1) the issuance of 116% shares of... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621056/ | EASTERN STEAMSHIP LINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eastern Steamship Lines v. CommissionerDocket No.24870.United States Board of Tax Appeals17 B.T.A. 787; 1929 BTA LEXIS 2245; October 7, 1929, Promulgated *2245 1. A taxpayer in 1917 issued mortgage bonds for assets in reorganiz... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621065/ | TITLE & TRUST COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Title & Trust Co. v. CommissionerDocket No. 73785.United States Board of Tax Appeals33 B.T.A. 25; 1935 BTA LEXIS 819; September 10, 1935, Promulgated *819 Prior to 1931 petitioner purchased from the vendor of houses the contracts for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621066/ | HILDA KAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kay v. CommissionerDocket No. 102405.United States Board of Tax Appeals45 B.T.A. 98; 1941 BTA LEXIS 1180; September 12, 1941, Promulgated *1180 X, recently a widower, offered to give petitioner, his niece, 300 shares of A.T. & T. Co. stock if she w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621067/ | P. J. HIATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNA BELLE HIATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hiatt v. CommissionerDocket Nos. 82568, 82569.United States Board of Tax Appeals35 B.T.A. 292; 1937 BTA LEXIS 899; January 19, 1937, Promulgated *899 In 1932 the peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621069/ | W. P. Sewell v. Commissioner. R. B. Sewell v. Commissioner. Estate of R. A. Sewell, Josephine M. Sewell, Executrix v. Commissioner.Sewell v. CommissionerDocket Nos. 112298, 112299, 112339.United States Tax Court1944 Tax Ct. Memo LEXIS 380; 3 T.C.M. (CCH) 106; T.C.M. (RIA) 44040; February 7, 1944*380 Wilton H. Wallace,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621071/ | John R. and Constance H. Hamilton v. Commissioner.Hamilton v. CommissionerDocket No. 2881-69 SC.United States Tax CourtT.C. Memo 1970-34; 1970 Tax Ct. Memo LEXIS 328; 29 T.C.M. (CCH) 97; T.C.M. (RIA) 70034; February 5, 1970, Filed John R. Hamilton, pro se, 164 Victory Blvd., Staten Island, N.Y. Patrick E. Whelan, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621073/ | STEPHEN C. PECORARO AND JUDY D. PECORARO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPecoraro v. CommissionerDocket No. 25155-88United States Tax CourtT.C. Memo 1990-52; 1990 Tax Ct. Memo LEXIS 48; 58 T.C.M. (CCH) 1323; T.C.M. (RIA) 90052; January 30, 1990*48 Ps filed a petition with this Court 440 day... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621074/ | SERGE C. and JEAN V. NAGGAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNaggar v. CommissionerDocket No. 1548-81.United States Tax CourtT.C. Memo 1983-559; 1983 Tax Ct. Memo LEXIS 230; 46 T.C.M. (CCH) 1362; T.C.M. (RIA) 83559; September 12, 1983. Serge C. Naggar and Jean V. Nagger, pro se. Patricia A.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621075/ | RICHARD M. WATSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatson v. CommissionerDocket No. 5607-76.United States Tax CourtT.C. Memo 1977-217; 1977 Tax Ct. Memo LEXIS 226; 36 T.C.M. (CCH) 910; T.C.M. (RIA) 770217; July 13, 1977, Filed *226 Richard M. Watson, pro se. Alice Gresham and Charles N. Wood... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621076/ | Robert Herndon v. Commissioner.Herndon v. CommissionerDocket No. 4071-65.United States Tax CourtT.C. Memo 1968-135; 1968 Tax Ct. Memo LEXIS 163; 27 T.C.M. (CCH) 662; T.C.M. (RIA) 68135; June 27, 1968, Filed *163 W. Ralph Musgrove, for the petitioner Joseph F. Dillon, for the respondent. 663 MULRONEY Memorandum Findin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621078/ | ST. AUGUSTINE TRAWLERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; VELTON J: O'NEAL and PEARL W. O'NEAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSt. Augustine Trawlers v. CommissionerDocket Nos. 46843-86, 48350-86.United States Tax CourtT.C. Memo 1992-148; 1992 Tax Ct. Memo LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621079/ | HENRY L. BURKART, JR. AND MARGARET B. BURKART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurkart v. CommissionerDocket No. 5696-83.United States Tax CourtT.C. Memo 1984-429; 1984 Tax Ct. Memo LEXIS 239; 48 T.C.M. (CCH) 867; T.C.M. (RIA) 84429; August 13, 1984. Henry L. Burkart, Jr., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621080/ | Kathryn E. T. Horn, Petitioner, v. Commissioner of Internal Revenue, RespondentHorn v. CommissionerDocket No. 5612United States Tax Court5 T.C. 597; 1945 U.S. Tax Ct. LEXIS 102; August 17, 1945, Promulgated *102 Decision will be entered for the respondent. Petitioner is the life beneficiary of a testamentary trust. Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621081/ | SIGURD A. EMERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Emerson v. CommissionerDocket Nos. 77307, 77309.United States Board of Tax Appeals35 B.T.A. 901; 1937 BTA LEXIS 821; April 20, 1937, Promulgated *821 1. A township attorney appointed to a statutory office pursuant to statute, held an offic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621089/ | Bradford C. and Marybeth B. Bernardo, Petitioners v. Commissioner of Internal Revenue, RespondentBernardo v. CommissionerDocket No. 24694-93United States Tax Court104 T.C. 677; 1995 U.S. Tax Ct. LEXIS 36; 104 T.C. No. 33; June 20, 1995, Filed *36 An appropriate order will be issued. R filed a motion to compel product... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621090/ | Medical Arts Hospital of Dallas v. Commissioner.Medical Arts Hosp. of Dallas v. CommissionerDocket No. 108768.United States Tax Court1943 Tax Ct. Memo LEXIS 347; 1 T.C.M. (CCH) 935; T.C.M. (RIA) 43189; April 22, 1943*347 George S. Atkinson, Esq., Dallas Nat'l Bank Bldg., Dallas, Tex., and J. R. Nelson, C.P.A., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621052/ | Appeal of PORTLAND RAILWAY, LIGHT AND POWER CO.Portland R., L. & P. Co. v. CommissionerDocket No. 750.United States Board of Tax Appeals1 B.T.A. 1150; 1925 BTA LEXIS 2644; May 20, 1925, decided Submitted February 17, 1925. 1925 BTA LEXIS 2644">*2644 Advances to an operating corporation, which corporation is not termi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621035/ | Estate of Joseph E. Reilly, Deceased, Grace F. Reilly, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentReilly v. CommissionerDocket No. 53221United States Tax Court25 T.C. 366; 1955 U.S. Tax Ct. LEXIS 38; November 30, 1955, Filed 1955 U.S. Tax Ct. LEXIS 38">*38 Decision will be entered under ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621036/ | SUNRISE CONSTRUCTION COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSunrise Constr. Co. v. CommissionerDocket No. 39499-85.United States Tax CourtT.C. Memo 1987-21; 1987 Tax Ct. Memo LEXIS 21; 52 T.C.M. 1358; T.C.M. (RIA) 87021; 8 Employee Benefits Cas. (BNA) 1081; January 12, 1987. 1987 Tax ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621037/ | C. C. ALBRIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Albright v. CommissionerDocket No. 47193.United States Board of Tax Appeals28 B.T.A. 82; 1933 BTA LEXIS 1191; May 11, 1933, Promulgated 1933 BTA LEXIS 1191">*1191 SECTION 704(b), REVENUE ACT 1928 - TAXABILITY OF INCOME TO THE BENEFICIARY OF A ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621039/ | KENNETH H. and BONNIE S. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 13935-78.United States Tax CourtT.C. Memo 1981-644; 1981 Tax Ct. Memo LEXIS 97; 42 T.C.M. 1621; T.C.M. (RIA) 81644; November 4, 1981. 1981 Tax Ct. Memo LEXIS 97">*97 During a part of 1975, H was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621042/ | Helene Irwin Fagan v. Commissioner.Fagan v. CommissionerDocket Nos. 13361, 18320.United States Tax Court1950 Tax Ct. Memo LEXIS 290; 9 T.C.M. 44; T.C.M. (RIA) 50017; January 26, 19501950 Tax Ct. Memo LEXIS 290">*290 The petitioner completed building a residence in 1929. In 1933 she decided never again to use the prope... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621043/ | Irving Eisenberg and Edith Eisenberg v. Commissioner.Eisenberg v. CommissionerDocket No. 2810-65.United States Tax CourtT.C. Memo 1967-35; 1967 Tax Ct. Memo LEXIS 221; 26 T.C.M. 174; T.C.M. (RIA) 67035; February 28, 1967Irving Eisenberg, pro se, 411 W. Fullerton Pkwy., Chicago, Ill. James F. Hanley, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621044/ | EITINGON-SCHILD CO., INC., AND SUBSIDIARIES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eitingon-Schild Co. v. CommissionerDocket Nos. 34128, 36930, 47114.United States Board of Tax Appeals21 B.T.A. 1163; 1931 BTA LEXIS 2234; January 15, 1931, Promulgated 1931 BTA LEXIS 2234">*2234 1. The turnover t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621047/ | MORRIS JOE DIMSDALE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDimsdale v. CommissionerDocket No. 7605-86.United States Tax CourtT.C. Memo 1987-53; 1987 Tax Ct. Memo LEXIS 214; 52 T.C.M. 1506; T.C.M. (RIA) 87053; January 22, 1987. 1987 Tax Ct. Memo LEXIS 214">*214 Held, the affirmative allegations in R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621049/ | Clara M. Schneider v. Commissioner.Schneider v. CommissionerDocket No. 30785.United States Tax Court1952 Tax Ct. Memo LEXIS 3; 11 T.C.M. 1232; T.C.M. (RIA) 53005; December 31, 1952C. W. H. Bangs, Esq., for the petitioner. Elmer E. Lyon, Esq., for the respondent. TURNER Memorandum Findings of Fact and Opinion TURNER, J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621091/ | RONALD H. AND ISABELLE DONEFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDoneff v. CommissionerDocket No. 12496-89United States Tax CourtT.C. Memo 1991-253; 1991 Tax Ct. Memo LEXIS 296; 61 T.C.M. (CCH) 2822; T.C.M. (RIA) 91253; June 5, 1991, Filed *296 Decision will be entered for the respondent. Jame... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621092/ | DAVIS YARN CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davis Yarn Co. v. CommissionerDocket No. 6885.United States Board of Tax Appeals8 B.T.A. 299; 1927 BTA LEXIS 2906; September 27, 1927, Promulgated *2906 Where a corporation, organized on March 1, 1921, filed its returns on a calendar yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1820083/ | 991 So. 2d 938 (2008)
Joseph STANLEY and Elaine Stanley, Appellants,
v.
Rebecca MARCEAUX, Appellee.
No. 4D07-3523.
District Court of Appeal of Florida, Fourth District.
August 20, 2008.
Rehearing Denied October 27, 2008.
Cayla B. Tenebaum and Roberta G. Mandel of Stephens, Lynn, Klein, Lacava, Hoffman & Puya, Miami, fo... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4474736/ | OPINION. Hill, Judge: Petitioner claims exemption under section 101 (8) as a civic league “not organized for profit but operated exclusively for the promotion of social welfare.” The respondent contends that petitioner fails to meet the requirements of the statute. The fact that petitioner was in a business which is or... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474737/ | OPINION. Hill, Judge: Respondent determined a deficiency in estate tax against the petitioner in the amount of $5,883.93. The only question presented is whether the amount of $20,000 or any part thereof received by the decedent’s widow pursuant to a provision of the constitution of the New York Stock Exchange is includ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621093/ | Estate of Gordon A. Stouffer, Deceased, Mark A. Loofbourrow, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Stouffer v. CommissionerDocket No. 63606United States Tax Court30 T.C. 1244; 1958 U.S. Tax Ct. LEXIS 88; September 19, 1958, Filed *88 Decision will be entered under Rule 50. 1. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621094/ | William H. Wemyss, Petitioner, v. Commissioner of Internal Revenue, RespondentWemyss v. CommissionerDocket No. 110419United States Tax Court2 T.C. 876; 1943 U.S. Tax Ct. LEXIS 42; October 14, 1943, Promulgated *42 Decision will be entered for the respondent. Pursuant to antenuptial agreement between petitioner and his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621095/ | EWALD IRON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ewald Iron Co. v. CommissionerDocket No. 81919.United States Board of Tax Appeals37 B.T.A. 798; 1938 BTA LEXIS 987; April 29, 1938, Promulgated *987 ABANDONMENT OF PROPERTY - LOSS OF USEFUL VALUE. - In 1933 petitioner discontinued the manu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621096/ | DAVID M. TREATMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTreatman v. CommissionerDocket No. 9244-78.United States Tax CourtT.C. Memo 1981-74; 1981 Tax Ct. Memo LEXIS 668; 41 T.C.M. (CCH) 934; T.C.M. (RIA) 81074; February 23, 1981. *668 Herbert L. Reff, for the petitioner. Darwin R. Thomas, for the... | 01-04-2023 | 11-21-2020 |
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