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https://www.courtlistener.com/api/rest/v3/opinions/4621097/ | William E. Speer v. Commissioner.Speer v. CommissionerDocket No. 86707.United States Tax CourtT.C. Memo 1962-220; 1962 Tax Ct. Memo LEXIS 89; 21 T.C.M. (CCH) 1164; T.C.M. (RIA) 62220; September 17, 1962*89 1. Petitioner, a funeral director, purposefully padded the direct expenses itemized for each funeral in his recor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621101/ | Appeal of SAVOY OIL CO.Savoy Oil Co. v. CommissionerDocket No. 323.United States Board of Tax Appeals1 B.T.A. 230; 1924 BTA LEXIS 204; December 23, 1924, decided Submitted December 3, 1924. *204 Where an agreement, under which an interest in a leasehold is transferred, describes the transaction as a sale and the Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621102/ | ARTHUR S. BARNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barnes v. CommissionerDocket No. 81873.United States Board of Tax Appeals36 B.T.A. 764; 1937 BTA LEXIS 660; October 27, 1937, Promulgated *660 Upon the record, held, the Commissioner has not sustained his burden of proof to show that petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621103/ | WILLIE HOLLESEN AND CAROLYN HOLLESEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHollesen v. CommissionerDocket No. 8803-76.United States Tax CourtT.C. Memo 1979-269; 1979 Tax Ct. Memo LEXIS 251; 38 T.C.M. (CCH) 1058; T.C.M. (RIA) 79269; July 23, 1979, Filed *251 Held, (1) petitioners are not engaged in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621104/ | Estate of Clothilde K. Lueders, Deceased, City Bank Farmers Trust Company, and Frederick J. Lueders, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentLueders v. CommissionerDocket No. 5884United States Tax Court6 T.C. 587; 1946 U.S. Tax Ct. LEXIS 251; March 27, 1946, Promulgated *251 Decision will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621105/ | Estate of Horace G. Wetherill, Deceased, J. A. Cornett, as Administrator of the Estate of Said Horace G. Wetherill, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent. Horace G. Wetherill Trust -- Crocker First National Bank of San Francisco, Individually, and as Trustee of Said Trust, Petitioner, v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621106/ | GREGORY L. DEBLOCK AND KYUNG B. DEBLOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeblock v. CommissionerDocket No. 10003-75.United States Tax CourtT.C. Memo 1980-277; 1980 Tax Ct. Memo LEXIS 314; 40 T.C.M. (CCH) 774; T.C.M. (RIA) 80277; July 28, 1980, Filed; As Amended July 30, 1980 *314 Petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621107/ | D. C. CLARKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clarke v. CommissionerDocket No. 28257.United States Board of Tax Appeals22 B.T.A. 314; 1931 BTA LEXIS 2138; February 24, 1931, Promulgated *2138 1. The petitioner employed one Thurman to accompany him to Washington and introduce him to the "au... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621108/ | AMALENDU MAJUMDAR and PURABI MAJUMDAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMajumdar v. CommissionerDocket No. 17516-88United States Tax CourtT.C. Memo 1989-418; 1989 Tax Ct. Memo LEXIS 416; 57 T.C.M. (CCH) 1254; T.C.M. (RIA) 89418; August 14, 1989Leonard Gerstein, Joseph L. Fieger, and Eileen Mur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621109/ | JOSEPH J. NICKLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNicklo v. CommissionerDocket No. 27738-86.United States Tax CourtT.C. Memo 1988-235; 1988 Tax Ct. Memo LEXIS 264; 55 T.C.M. (CCH) 953; T.C.M. (RIA) 88235; May 26, 1988. Joseph J. Nicklo, pro se. Phillip A. Pillar, for the respondent. COHENMEM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621111/ | Estate of Louis Stockstrom, Deceased, Arthur Stockstrom, Executor v. Commissioner.Estate of Louis Stockstrom v. CommissionerDocket No. 1237.United States Tax Court1947 Tax Ct. Memo LEXIS 337; 6 T.C.M. (CCH) 268; T.C.M. (RIA) 47028; January 16, 1947KERN Order KERN, Judge: Petitioner has filed herein its Petition for Reh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621112/ | NORWICH PHARMACAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Norwich Pharmacal Co. v. CommissionerDocket Nos. 64542, 67492.United States Board of Tax Appeals30 B.T.A. 326; 1934 BTA LEXIS 1344; April 5, 1934, Promulgated *1344 A trade-mark is not such property as is susceptible to exhaustion b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621113/ | Louis Rothbard and Lottie Rothbard v. Commissioner.Rothbard v. CommissionerDocket No. 60530.United States Tax CourtT.C. Memo 1957-155; 1957 Tax Ct. Memo LEXIS 111; 16 T.C.M. (CCH) 636; T.C.M. (RIA) 57155; July 31, 1957*111 Arthur L. Harrow, Esq., 19 Rector Street, New York, N. Y., for the petitioners. Herbert Rothenbe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621114/ | William DeMarco v. Commissioner.De Marco v. CommissionerDocket No. 55764.United States Tax CourtT.C. Memo 1958-80; 1958 Tax Ct. Memo LEXIS 152; 17 T.C.M. (CCH) 394; T.C.M. (RIA) 58080; April 30, 1958*152 Robert M. Taylor, Esq., and W. Howard Sharp, Esq., for the petitioner. Max J. Hamburger, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621115/ | LLOYD C. THURSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thurston v. CommissionerDocket No. 5944.United States Board of Tax Appeals11 B.T.A. 1269; 1928 BTA LEXIS 3648; May 10, 1928, Promulgated *3648 The Commissioner's action in including in petitioner's taxable income his distributive share of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621116/ | G-5 INVESTMENT PARTNERSHIP, H. MILES INVESTMENTS, LLC, TAX MATTERS PARTNER, AND HENRY M. GREENE AND JULIE M. GREENE, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentG-5 Inv. P'ship v. Comm'rNo. 17767-06United States Tax Court128 T.C. 186; 2007 U.S. Tax Ct. LEXIS 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621118/ | Managers Discount Corporation v. Commissioner.Managers Discount Corp. v. CommissionerDocket No. 108824.United States Tax Court1943 Tax Ct. Memo LEXIS 429; 1 T.C.M. (CCH) 688; T.C.M. (RIA) 43108; February 27, 1943*429 Harold H. Bredell, Esq., 115 N. Pennsylvania St., Indianapolis, Ind., for the petitioner. John D. Kile... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621119/ | DANIEL J. and KATHRYN W. SULLIVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSullivan v. CommissionerDocket No. 5202-78.United States Tax CourtT.C. Memo 1980-265; 1980 Tax Ct. Memo LEXIS 325; 40 T.C.M. (CCH) 718; T.C.M. (RIA) 80265; July 21, 1980, Filed Daniel J. and Kathryn W. Sullivan, pro se. Georg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621121/ | WILLIAM HOLDEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holden v. CommissionerDocket No. 5138.United States Board of Tax Appeals6 B.T.A. 605; 1927 BTA LEXIS 3454; March 26, 1927, Promulgated *3454 In 1919 petitioner entered into a contract to sell a lease. The lease with an assignment thereof and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621123/ | Appeal of the NATIONAL REFINING CO. OF OHIO ET AL. 1National Refining Co. v. CommissionerDocket No. 186.United States Board of Tax Appeals1 B.T.A. 236; 1924 BTA LEXIS 206; December 23, 1924, decided Submitted November 18, 1924. *206 The Board has jurisdiction to determine whether or not an assessment of a deficiency ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621124/ | AUGUST W. KLEINAU and VIRGINIA S. KLEINAU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKleinau v. CommissionerDocket No. 9480-79.United States Tax CourtT.C. Memo 1982-52; 1982 Tax Ct. Memo LEXIS 694; 43 T.C.M. (CCH) 456; T.C.M. (RIA) 82052; February 8, 1982. *694 In two separate Court appearances, peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621127/ | Estate of Florence Althea Gibb, Deceased, Althea Gibb Hunter, Malcolm DuBois Hunter and Charles S. McVeigh, as Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentGibb v. CommissionerDocket No. 6947United States Tax Court6 T.C. 1088; 1946 U.S. Tax Ct. LEXIS 190; May 20, 1946, Promulgated *190 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621128/ | Sadie D. Leary, Petitioner, v. Commissioner of Internal Revenue, RespondentLeary v. CommissionerDocket No. 31487United States Tax Court18 T.C. 139; 1952 U.S. Tax Ct. LEXIS 213; April 28, 1952, Promulgated *213 Decision will be entered for the respondent. Petitioner contends she is not liable as a transferee for 1945 i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621129/ | John C. O'Connor v. Commissioner. The O'Connor Patent Company v. Commissioner.O'Connor v. CommissionerDocket Nos. 55803, 55865, 62052.United States Tax CourtT.C. Memo 1957-50; 1957 Tax Ct. Memo LEXIS 202; 16 T.C.M. (CCH) 213; T.C.M. (RIA) 57050; March 28, 1957John C. O'Connor, 336 S. State Street, Ann Arbor, Mich., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621130/ | GARBER INDUSTRIES HOLDING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarber Indus. Holding Co. v. Comm'rNo. 10871-01 United States Tax Court124 T.C. 1; 2005 U.S. Tax Ct. LEXIS 1; 124 T.C. No. 1; January 25, 2005, Filed Judgment entered for respondent and in accordance with parties' stipulation... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621132/ | REUBEN G. MONTOYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMontoya v. CommissionerDocket No. 30585-81.United States Tax CourtT.C. Memo 1983-36; 1983 Tax Ct. Memo LEXIS 751; 45 T.C.M. (CCH) 552; T.C.M. (RIA) 83036; January 19, 1983. Reuben G. Montoya, pro se. Gary A. Benford, for the respondent. FEA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621133/ | Charles E. Marsh II and Loretta Marsh, Petitioners v. Commissioner of Internal Revenue, RespondentMarsh v. CommissionerDocket No. 6126-77United States Tax Court73 T.C. 317; 1979 U.S. Tax Ct. LEXIS 16; November 26, 1979, Filed *16 Decision will be entered under Rule 155. Petitioner was one of a group of investors who a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621135/ | Joseph H. Imeson, Petitioner, v. Commissioner of Internal Revenue, RespondentImeson v. CommissionerDocket No. 22219United States Tax Court14 T.C. 1151; 1950 U.S. Tax Ct. LEXIS 173; June 14, 1950, Promulgated *173 Decision will be entered under Rule 50. 1. The petitioner has alleged error by the respondent in disallowi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621136/ | Greggar P. Sletteland and Virginia M. Sletteland, Petitioners, v. Commissioner of Internal Revenue, RespondentSletteland v. CommissionerDocket No. 516-63United States Tax Court43 T.C. 602; 1965 U.S. Tax Ct. LEXIS 132; February 8, 1965, Filed February 8, 1965, Filed *132 Decision will be entered under Rule 50. Held, th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621137/ | FAIRMONT HOME FURNITURE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fairmont Home Furniture Co. v. CommissionerDocket No. 30540.United States Board of Tax Appeals23 B.T.A. 909; 1931 BTA LEXIS 1805; June 29, 1931, Promulgated *1805 DEDUCTIONS - BAD DEBTS. - Upon the record it is determined that... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621138/ | Estate of Charles D. Murphy (Deceased), Donor, E. B. McDaniel, Jr., Special Administrator, Ad Colligendum, et al. * v. Commissioner. Estate of Charles D. Murphy v. CommissionerDocket Nos. 34828-34831.United States Tax Court1954 Tax Ct. Memo LEXIS 330; 13 T.C.M. (CCH) 17; T.C.M. (RIA) 54022; January 14, 1954*330 Held, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621140/ | APPEAL OF FRED S. STEWART CO.Fred S. Stewart Co. v. CommissionerDocket No. 5975.United States Board of Tax Appeals5 B.T.A. 436; 1926 BTA LEXIS 2867; November 10, 1926, Decided *2867 Laurence Graves, Esq., for the petitioner. J. Arthur Adams, Esq., for the Commissioner. LITTLETON*436 LITTLETON: This appeal is from th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621141/ | CENTRAL TERESA SUGAR CO. OF MARYLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Teresa Sugar Co. v. CommissionerDocket No. 14254.United States Board of Tax Appeals14 B.T.A. 270; 1928 BTA LEXIS 3002; November 15, 1928, Promulgated *3002 1. Deduction, under the loss provision of the statute, d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621142/ | Precision Industries, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentPrecision Industries, Inc. v. CommissionerDocket No. 6273-73United States Tax Court64 T.C. 901; 1975 U.S. Tax Ct. LEXIS 81; August 19, 1975, Filed *81 Decision will be entered for the respondent. Petitioner, an accrual basis taxpayer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621144/ | WILLIAM B. TURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurner v. CommissionerDocket No. 10294-78.United States Tax CourtT.C. Memo 1980-74; 1980 Tax Ct. Memo LEXIS 513; 39 T.C.M. (CCH) 1241; T.C.M. (RIA) 80074; March 17, 1980, Filed William B. Turner, pro se. Judith L. Pickholz, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4598667/ | La Fera Contracting Company v. Commissioner.La Fera Contracting Co. v. CommissionerDocket No. 424-70.United States Tax CourtT.C. Memo 1971-161; 1971 Tax Ct. Memo LEXIS 171; 30 T.C.M. (CCH) 691; T.C.M. (RIA) 71161; July 12, 1971, Filed Martin D. Cohen, 744 Broad St., Newark, N.J., and Samuel Klein, for the petitioner. J... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4597270/ | Andrew Little, Jr., and Myrn H. Little, Petitioners, v. Commissioner of Internal Revenue, RespondentLittle v. CommissionerDocket No. 61201United States Tax Court34 T.C. 156; 1960 U.S. Tax Ct. LEXIS 160; May 6, 1960, Filed *160 Decision will be entered that there is a deficiency of $ 10,866.62 in the petitioners' income... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512547/ | Case: 19-11647 Date Filed: 03/04/2020 Page: 1 of 18
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512548/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
YANPING MING a/k/a HELEN MING,
Petitioner,
v.
NS FOA, LLC and CONGWEI XU,
Responde... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2448529/ | 939 S.W.2d 546 (1997)
DIVISION OF FAMILY SERVICES, Appellant,
v.
Bennie CADE, Respondent.
No. WD 52347.
Missouri Court of Appeals, Western District.
February 25, 1997.
*548 Shelley Thomas-Benke, Mo. Dept. of Social Services, Jefferson City, for appellant.
Maureen McCarthy Franz, Franz & Franz, P.C., St. Louis, for resp... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4474772/ | OPINION. Leech, Judge: We pass the first two grounds of petitioner’s attack on the respondent’s determinations and proceed to a consideration of the third. The stipulated facts disclose that a new partner was admitted as of April 1, 1944, and another as of June 1, 1944. It is the contention of petitioner that the admis... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621149/ | ROBERTA SCHREIBER ULMER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ulmer v. CommissionerDocket Nos. 12602-91, 14026-91, 14348-91, 14349-91United States Tax CourtT.C. Memo 1994-234; 1994 Tax Ct. Memo LEXIS 241; 67 T.C.M. (CCH) 3008; May 26, 1994, Filed *241 R determined that the Estate of C ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621151/ | Penley Realty Corp. v. Commissioner. Vernon Avenue Realty Corp. v. Commissioner.Penley Realty Corp. v. CommissionerDocket Nos. 70944, 70945.United States Tax CourtT.C. Memo 1960-193; 1960 Tax Ct. Memo LEXIS 94; 19 T.C.M. (CCH) 1005; T.C.M. (RIA) 60193; September 21, 1960*94 Alexander M. Inselman, Esq., 261 Broadway, N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621152/ | MILO O. KING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.King v. CommissionerDocket No. 5618.United States Board of Tax Appeals10 B.T.A. 1149; 1928 BTA LEXIS 3962; March 1, 1928, Promulgated *3962 The evidence does not indicate that the petitioner actually ascertained debts to be worthless as provided... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621161/ | JOHN E. AND CAROLYN MACKLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMacklin v. CommissionerDocket No. 11988-77.United States Tax CourtT.C. Memo 1983-293; 1983 Tax Ct. Memo LEXIS 493; 46 T.C.M. (CCH) 242; T.C.M. (RIA) 83293; May 25, 1983. *493 Alan R. Harter, for the petitioners. Ronald D. Dalrympl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621162/ | J. A. FOLGER & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FOLGER ESTATE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. A. Folger & Co. v. CommissionerDocket Nos. 22212, 30721, 31200, 35147.United States Board of Tax Appeals23 B.T.A. 210; 1931 BTA LEXIS 1913; May 13, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621165/ | LAURA R. HILTON ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hilton v. CommissionerDocket No. 40131.United States Board of Tax Appeals21 B.T.A. 3; 1930 BTA LEXIS 1944; October 13, 1930, Promulgated *1944 The petitioners' decedent in 1909 was appointed trustee with power to appoint his successor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621166/ | ST. CHARLES INVESTMENT CO., BURTON C. BOOTHBY, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSt. Charles Inv. Co. v. CommissionerTax Ct. Dkt. No. 5793-96United States Tax Court110 T.C. 46; 1998 U.S. Tax Ct. LEXIS 5; 110 T.C. No. 6; February 5, 1998, Filed *5 Prior to Jan. 1, 1991, X was... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621167/ | THE GLOBE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.The Globe, Inc. v. CommissionerDocket No. 46791.United States Board of Tax Appeals28 B.T.A. 119; 1933 BTA LEXIS 1175; May 17, 1933, Promulgated *1175 On its income tax returns, which were filed on the basis of cash receipts and disbursements,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621169/ | LAWRENCE J. FLECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFleck v. CommissionerDocket No. 9130-79.United States Tax CourtT.C. Memo 1980-281; 1980 Tax Ct. Memo LEXIS 307; 40 T.C.M. (CCH) 800; T.C.M. (RIA) 80281; July 29, 1980, Filed Lawrence J. Fleck, pro se. Richard E. Trogolo and Howard Philip Newm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621173/ | CLIFFORD F. MACK and HELEN L. MACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMack v. CommissionerDocket No. 6586-70.United States Tax CourtT.C. Memo 1973-233; 1973 Tax Ct. Memo LEXIS 53; 32 T.C.M. (CCH) 1096; T.C.M. (RIA) 73233; October 23, 1973, Filed *53 Clifford F. Mack, pro se. James C. Lynch, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621174/ | Edgar R. Stix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lawrence C. Stix, Petitioner, v. Commissioner of Internal Revenue, RespondentStix v. CommissionerDocket Nos. 603, 609, 604United States Tax Court4 T.C. 1140; 1945 U.S. Tax Ct. LEXIS 186; April 17, 1945, Promulgated *186 Decisions will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621176/ | Chatham Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentChatham Corp. v. CommissionerDocket Nos. 529-66, 324-67United States Tax Court48 T.C. 145; 1967 U.S. Tax Ct. LEXIS 112; April 28, 1967, Filed *112 Petitioner filed a pretrial motion requesting the Court to find that its timely statement pur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621177/ | BROOKLYN TRUST COMPANY, AS TRUSTEE UNDER ITS DECLARATION OF TRUST BEARING DATE APRIL 22, 1929, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brooklyn Trust Co. v. CommissionerDocket No. 71673.United States Board of Tax Appeals31 B.T.A. 1070; 1935 BTA LEXIS 1025; January 17, 1935, Promulgated *1025 The pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621178/ | DENNY L. JOHNSON and MARY JANE JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DENNY L. JOHNSON FARMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket Nos. 7592-83, 7593-83.United States Tax CourtT.C. Memo 1985-175; 1985 Tax Ct. Memo LEXIS 457; 49 T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621180/ | Appeal of DAKOTA CENTRAL TELEPHONE CO.Dakota Cent. Tel. Co. v. CommissionerDocket No. 703.United States Board of Tax Appeals1 B.T.A. 1002; 1925 BTA LEXIS 2721; April 13, 1925, decided Submitted March 25, 1925. *2721 Alfred L. Geiger, Esq., for the taxpayer. A. Calder Mackay, Esq., for the Commissioner. *1002 Before... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474798/ | OPINION. Black, Judge: There is but one issue in this proceeding, and that is whether for income tax purposes Frances G. Theurkauf should be recognized in the taxable year 1944 as a partner in the partnership of F. A. Marsily & Co. The Commissioner does not dispute that a partnership under that name existed and he has ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621182/ | WILLIAM C. LUCAS AND JOSEPHINE D. LUCAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLucas v. CommissionerDocket No. 24445-87United States Tax CourtT.C. Memo 1995-341; 1995 Tax Ct. Memo LEXIS 339; 70 T.C.M. (CCH) 191; July 26, 1995, Filed *339 Decision will be entered under Rule 155. William C. Lucas, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621183/ | ETHEL H. BURKLE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Burkle v. CommissionerDocket Nos. 10774-81, 11637-82, 12271-82, 16953-82.United States Tax CourtT.C. Memo 1986-394; 1986 Tax Ct. Memo LEXIS 212; 52 T.C.M. (CCH) 249; T.C.M. (RIA) 86394; August 25, 1986. John E. Drew and John S. Maso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621184/ | MICHAEL W. BURT and JENNIFER S. BURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurt v. CommissionerDocket No. 6621-78.United States Tax CourtT.C. Memo 1980-363; 1980 Tax Ct. Memo LEXIS 221; 40 T.C.M. (CCH) 1164; T.C.M. (RIA) 80363; September 9, 1980, Filed Michael W. Burt, pro se. Gerald W. Hartley, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621185/ | Glenn H. Morton and Myrtle R. Morton v. Commissioner.Morton v. CommissionerDocket No. 5165-68.United States Tax CourtT.C. Memo 1971-156; 1971 Tax Ct. Memo LEXIS 175; 30 T.C.M. (CCH) 671; T.C.M. (RIA) 71156; June 30, 1971, Filed *175 1. Held, Petitioner-husband, a physician practicing as an anesthesiologist may not ded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621187/ | Alfred M. Cox and Helen B. Cox v. Commissioner.Cox v. CommissionerDocket No. 94583.United States Tax CourtT.C. Memo 1965-5; 1965 Tax Ct. Memo LEXIS 329; 24 T.C.M. (CCH) 23; T.C.M. (RIA) 65005; August 14, 1965Sidney B. Gambill, for the petitioners. Gary L. Stansbery, for the respondent. DAWSONMemorandum Findings of Fac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621188/ | T. L. JAMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. M. JAMES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.James v. CommissionerDocket Nos. 20221, 20222.United States Board of Tax Appeals17 B.T.A. 239; 1929 BTA LEXIS 2328; September 13, 1929, Promulgated *2328 Petitioners held not... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621189/ | Penn-Warrington Hosiery Mills, Inc. v. Commissioner.Penn-Warrington Hoisery Mills, Inc. v. CommissionerDocket No. 80608.United States Tax CourtT.C. Memo 1961-211; 1961 Tax Ct. Memo LEXIS 139; 20 T.C.M. (CCH) 1050; T.C.M. (RIA) 61211; July 17, 1961*139 All of the stock of petitioner and of K & S Corporation was owned 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621190/ | G. KENT STEARNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStearns v. CommissionerDocket No. 13216-81United States Tax CourtT.C. Memo 1984-97; 1984 Tax Ct. Memo LEXIS 574; 47 T.C.M. (CCH) 1182; T.C.M. (RIA) 84097; February 29, 1984. G. Kent Stearns, pro se. Janice Chenier Taylor, for the respondent FE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621191/ | ELMS SECURITIES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentElms Sec. Corp. v. CommissionerDocket No. 14167-86.United States Tax CourtT.C. Memo 1987-162; 1987 Tax Ct. Memo LEXIS 158; 53 T.C.M. (CCH) 440; T.C.M. (RIA) 87162; March 25, 1987. Eric A. Seiff, for the petitioner. Mitchell B. Haus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621192/ | David F. Bolger and Barbara A. Bolger, Petitioners v. Commissioner of Internal Revenue, RespondentBolger v. CommissionerDocket Nos. 5033-68, 5755-68United States Tax Court59 T.C. 760; 1973 U.S. Tax Ct. LEXIS 162; 59 T.C. No. 75; March 8, 1973, Filed *162 Decisions will be entered under Rule 50. Corporations were organ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621193/ | BRADLEY M. AND MONICA PIXLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPixley v. Comm'rNo. 7093-02L United States Tax Court123 T.C. 269; 2004 U.S. Tax Ct. LEXIS 41; 123 T.C. No. 15; September 15, 2004, Filed Commissioner's disallowance of tithing expenses in determining taxpayers' ability to pay liabi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621194/ | HAROLD A. and ANITA B. TURNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurney v. CommissionerDocket No. 38952-85.United States Tax CourtT.C. Memo 1987-74; 1987 Tax Ct. Memo LEXIS 70; 53 T.C.M. (CCH) 80; T.C.M. (RIA) 87074; February 9, 1987. Harold A. Turney, pro so. Debra K. Moe, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621195/ | DAVID HASKELL and SUZANNE HASKELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaskell v. CommissionerDocket No. 6446-84.United States Tax CourtT.C. Memo 1986-341; 1986 Tax Ct. Memo LEXIS 265; 52 T.C.M. (CCH) 15; T.C.M. (RIA) 86341; August 4, 1986. *265 H purchased a 15-minute segment of a 30-minute ep... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621197/ | JOHN IRA MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 606-90United States Tax CourtT.C. Memo 1990-560; 1990 Tax Ct. Memo LEXIS 632; 60 T.C.M. (CCH) 1131; T.C.M. (RIA) 90560; October 25, 1990, Filed *632 An appropriate order and decision will be entered. John Ira Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621198/ | JANET BLISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBliss v. CommissionerDocket No. 3759-89United States Tax CourtT.C. Memo 1993-390; 1993 Tax Ct. Memo LEXIS 392; 66 T.C.M. (CCH) 522; August 25, 1993, Filed *392 Decision will be entered for respondent. For petitioner: Stephen A. Zorn. For responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621199/ | E. Vance Walters and Kae L. Walters v. Commissioner.Walters v. CommissionerDocket No. 5693-64.United States Tax CourtT.C. Memo 1966-38; 1966 Tax Ct. Memo LEXIS 247; 25 T.C.M. (CCH) 215; T.C.M. (RIA) 66038; February 23, 1966Charles J. Chastang, 33 North High St., Columbus, Ohio, for the petitioners. W. Dean Short, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621200/ | Dee Bredin Thibault v. Commissioner. Conrad Thibault and Dee Bredin Thibault v. Commissioner.Thibault v. CommissionerDocket Nos. 84402, 84403.United States Tax CourtT.C. Memo 1963-64; 1963 Tax Ct. Memo LEXIS 278; 22 T.C.M. (CCH) 251; T.C.M. (RIA) 63064; March 5, 1963*278 John A. Sullivan, Esq., 14 Wall St., New York, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621202/ | Corey Don Eiges, Theresa Deal Eiges, and Jordan Deal Eiges, a Minor, by Corey Don Eiges and Theresa Deal Eiges, as Next Friends, Petitioners v. Commissioner of Internal Revenue, RespondentEiges v. CommissionerDocket No. 17236-92United States Tax Court101 T.C. 61; 1993 U.S. Tax Ct. LEXIS 45; 101 T.C. No. 4; July 21, 199... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621203/ | E. G. Kilroe and Frances H. Kilroe, Petitioners, v. Commissioner of Internal Revenue, RespondentKilroe v. CommissionerDocket No. 73257United States Tax Court32 T.C. 1304; 1959 U.S. Tax Ct. LEXIS 75; September 29, 1959, Filed *75 Decision will be entered under Rule 50. In May 1953, petitioners purchased a house in Wint... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621205/ | ESTATE OF CHARLES J. KELLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kelly v. CommissionerDocket No. 7976.United States Board of Tax Appeals8 B.T.A. 296; 1927 BTA LEXIS 2917; September 24, 1927, Promulgated *2917 William Huck, Jr., Esq., for the petitioner. A. W. Gregg, Esq., for the respondent. ST... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621206/ | Estate of Anna D. Childs, Deceased, James H. Childs, Harvey Childs, III, Blair Childs and the Union Trust Company of Pittsburgh, Executors, v. Commissioner.Estate of Childs v. CommissionerDocket No. 111548.United States Tax Court1943 Tax Ct. Memo LEXIS 218; 2 T.C.M. (CCH) 388; T.C.M. (RIA) 45094; June 30, 1943*218 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621207/ | WILLIAM G. EGNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEgner v. CommissionerDocket No. 10115-83.United States Tax CourtT.C. Memo 1984-473; 1984 Tax Ct. Memo LEXIS 199; 48 T.C.M. (CCH) 1041; T.C.M. (RIA) 84473; September 5, 1984. William G. Egner, pro se. Barbara E. Horan, for the respondent. SWIF... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621208/ | JOSEPH LAWRENCE FLAIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlaig v. CommissionerDocket No. 11370-81.United States Tax CourtT.C. Memo 1984-150; 1984 Tax Ct. Memo LEXIS 528; 47 T.C.M. (CCH) 1361; T.C.M. (RIA) 84150; March 26, 1984. Earl C. Crouter, for the petitioner. Brian Kawamoto, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621210/ | Walker Groetzinger, Petitioner v. Commissioner of Internal Revenue, Respondent; Sara H. Groezinger, Petitioner v. Commissioner of Internal Revenue, RespondentGroetzinger v. CommissionerDocket Nos. 5446-76, 5447-76United States Tax Court69 T.C. 309; 1977 U.S. Tax Ct. LEXIS 20; November 28, 1977, Filed *20 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621211/ | Robin Haft Trust, Esther J. Foster, Edward Creiger, and Lewis H. Weinstein, Trustees, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRobin Haft Trust v. CommissionerDocket Nos. 5879-71, 5880-71, 5881-71, 5882-71United States Tax Court61 T.C. 398; 1973 U.S. Tax Ct. LEXIS 2; 61 T.C. No. 45; December... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621212/ | Michael Friedman v. Commissioner.Friedman v. CommissionerDocket No. 112563.United States Tax Court1943 Tax Ct. Memo LEXIS 216; 2 T.C.M. (CCH) 382; T.C.M. (RIA) 43321; June 30, 1943*216 Benjamin Mahler, Esq., 39 Broadway, New York City, for the petitioner. B. W. Berg, Esq., for the respondent. HARRON Memorandum Findin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621216/ | JOEL CULP and WILMA CULP, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentCulp v. CommissionerDocket No. 16777-82.United States Tax CourtT.C. Memo 1984-78; 1984 Tax Ct. Memo LEXIS 594; 47 T.C.M. (CCH) 1112; T.C.M. (RIA) 84078; February 16, 1984. Joel Culp and Wilma Culp, Pro Se. Maureen C. Kopko, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621217/ | FINIS R. WELCH AND LINDA J. WAITE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Waite v. Comm'rDocket No. 20611-12 United States Tax Court2017 Tax Ct. Memo LEXIS 228; November 20, 2017, FiledDecision text below is the first available text from the court; it has not been editorially reviewed by LexisNexis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621219/ | Jean L. Conti Price, Petitioner, v. Commissioner of Internal Revenue, RespondentPrice v. CommissionerDocket No. 85070United States Tax Court34 T.C. 163; 1960 U.S. Tax Ct. LEXIS 158; May 11, 1960, Filed *158 Decision will be entered for the respondent. Pleadings -- Stating a Cause of Action -- Sec. 214, I.R.C. 1954. -... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621222/ | GEORGE P. WIGGINTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wigginton v. CommissionerDocket No. 11425.United States Board of Tax Appeals9 B.T.A. 1030; 1928 BTA LEXIS 4309; January 3, 1928, Promulgated *4309 Value of patents as of March 1, 1913, determined. John E. Hughes, Esq., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621226/ | Edwin F. Krist and Marion R. Krist v. Commissioner.Krist v. CommissionerDocket No. 7665-70 SCUnited States Tax CourtT.C. Memo 1972-100; 1972 Tax Ct. Memo LEXIS 160; 31 T.C.M. (CCH) 397; T.C.M. (RIA) 72100; April 27, 1972, Filed John J. Barnosky, 195 Willis Ave., Mineola, N. Y., for the petitioners. William J. Doherty, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621227/ | Wilbur F. Bolin and Kathryn M. Bolin, et al. 1 v. Commissioner. Bolin v. CommissionerDocket Nos. 4970-63, 4742-65, 4743-65.United States Tax CourtT.C. Memo 1967-9; 1967 Tax Ct. Memo LEXIS 253; 26 T.C.M. (CCH) 62; T.C.M. (RIA) 67009; January 23, 1967Robert E. Teaford, 50 W. Broad, Columbus, Ohio, and Arthur H. Thomas, J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621229/ | ESTATE OF GEORGE W. YOULE, DECEASED, PAUL B. YOULE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Youle v. CommissionerDocket No. 8811-87United States Tax CourtT.C. Memo 1989-138; 1989 Tax Ct. Memo LEXIS 138; 56 T.C.M. (CCH) 1594; T.C.M. (RIA) 89138; March 30, 1989Paul B. Youle, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621231/ | Triangle Investors Limited Partnership, Charles T. Collier, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, RespondentTriangle Investors P'ship v. Comm'rDocket No. 27387-89 United States Tax Court95 T.C. 610; 1990 U.S. Tax Ct. LEXIS 111; 95 T.C. No. 42; December 6, 1990, Filed *111 R issued an FPA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621235/ | JOHN AND KATHLEEN LARAWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLaraway v. CommissionerDocket No. 16177-91United States Tax CourtT.C. Memo 1992-705; 1992 Tax Ct. Memo LEXIS 745; 64 T.C.M. (CCH) 1503; December 14, 1992, Filed *745 Decision will be entered for petitioners. For John and Kathleen La... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621239/ | Lillian E. Yaeger v. Commissioner. Emma M. Heber and Estate of Henry D. Heber, Deceased, Emma M. Heber, Administratrix v. Commissioner.Yaeger v. CommissionerDocket Nos. 4496-62, 4543-62.United States Tax CourtT.C. Memo 1964-215; 1964 Tax Ct. Memo LEXIS 121; 23 T.C.M. (CCH) 1293; T.C.M. (RIA) 64215; August 17, 1964Richa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621240/ | RUTH BENDETOVITCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBendetovitch v. CommissionerDocket No. 1654-92United States Tax CourtT.C. Memo 1993-443; 1993 Tax Ct. Memo LEXIS 455; 66 T.C.M. (CCH) 825; September 23, 1993, Filed *455 Decision will be entered under Rule 155. Ruth Bendetovitch, pro se. For... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621241/ | LOUISE D. MORRELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morrell v. CommissionerDocket No. 83941.United States Board of Tax Appeals38 B.T.A. 239; 1938 BTA LEXIS 894; August 3, 1938, Promulgated *894 St. John's Orphan Asylum, a charitable corporation, owns and operates a home for orphan or depende... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621243/ | David A. Foxman and Dorothy A. Foxman, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentFoxman v. CommissionerDocket Nos. 93416, 93460, 93472United States Tax Court41 T.C. 535; 1964 U.S. Tax Ct. LEXIS 163; January 16, 1964, Filed *163 Decisions will be entered under Rule 50. 1. Held, petitioner J ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621244/ | Estate of Charlotte H. Burghardt, Deceased, Ralph Kimm, Ancillary Administrator, c.t.a., Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Burghardt v. CommissionerDocket No. 20766-81United States Tax Court80 T.C. 705; 1983 U.S. Tax Ct. LEXIS 98; 80 T.C. No. 33; April 11, 1983, Filed *98 Decision will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621245/ | LARCHMONT FOUNDATION, INC. and PAUL R. STOUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLarchmont Foundation, Inc. v. CommissionerDocket No. 9860-75.United States Tax CourtT.C. Memo 1982-145; 1982 Tax Ct. Memo LEXIS 602; 43 T.C.M. (CCH) 838; T.C.M. (RIA) 82145; March 23, 1982. *602 In Larchmont Found... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621253/ | PAUL A. PURSER AND KATHLEEN PURSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurser v. CommissionerDocket No. 22774-81.United States Tax CourtT.C. Memo 1986-181; 1986 Tax Ct. Memo LEXIS 428; 51 T.C.M. (CCH) 968; T.C.M. (RIA) 86181; May 1, 1986. *428 Perry O. Lemmons, for the petitioners. Bonnie L. Ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621255/ | C. A. Hughes & Company v. Commissioner.C. A. Hughes & Co. v. CommissionerDocket No. 44917.United States Tax CourtT.C. Memo 1955-51; 1955 Tax Ct. Memo LEXIS 287; 14 T.C.M. (CCH) 172; T.C.M. (RIA) 55051; March 9, 1955*287 Jerome H. Simonds, Esq., and Arnold Levy, Esq., Washington Building, Washington, D.C., for the peti... | 01-04-2023 | 11-21-2020 |
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