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https://www.courtlistener.com/api/rest/v3/opinions/4621256/ | DAVID R. EVERETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEverett v. CommissionerDocket No. 45823-86United States Tax CourtT.C. Memo 1989-605; 1989 Tax Ct. Memo LEXIS 607; 58 T.C.M. (CCH) 642; T.C.M. (RIA) 89605; November 6, 1989David R. Everett, pro se. Clare J. Brooks, for the respondent. GOFFEMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621257/ | Gaines Williamson and Edith Williamson (Husband and Wife) v. Commissioner.Williamson v. CommissionerDocket No. 40558.United States Tax CourtT.C. Memo 1955-131; 1955 Tax Ct. Memo LEXIS 208; 14 T.C.M. (CCH) 487; T.C.M. (RIA) 55131; May 23, 1955*208 Held: The deficiency asserted for 1948 is sustained. 2. Held: The defici... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621260/ | CARIL K. and SHIRLEY A. DRUMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDrummond v. CommissionerDocket No. 4087-78.United States Tax CourtT.C. Memo 1980-416; 1980 Tax Ct. Memo LEXIS 173; 40 T.C.M. (CCH) 1336; T.C.M. (RIA) 80416; September 22, 1980, Filed *173 Petitioner was employed as an "electro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621261/ | Oklahoma Paper Company v. Commissioner.Oklahoma Paper Co. v. CommissionerDocket No. 100979.United States Tax Court1942 Tax Ct. Memo LEXIS 85; 1 T.C.M. (CCH) 97; T.C.M. (RIA) 42600; November 19, 1942*85 A. E. Hill, Esq., Commerce Exchange Bldg., Oklahoma City, Okla., and Edward Spiers, Esq., Colcord Bldg., Oklahoma Cit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621263/ | Romolo Mazzocone v. Commissioner.Mazzocone v. CommissionerDocket No. 13455.United States Tax Court1948 Tax Ct. Memo LEXIS 184; 7 T.C.M. (CCH) 298; T.C.M. (RIA) 48084; May 20, 1948*184 Rames J. Bucci, Esq., 1943 E. Passyunk Ave., Philadelphia, Pa., for the petitioner. William H. Best, Jr., Esq., for the respondent. LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621265/ | GEORGE VERCHICK, JR., and DENISE VERCHICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent GEORGE VERCHICK, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVerchick v. CommissionerDocket Nos. 3702-73, 3703-73.United States Tax CourtT.C. Memo 1976-126; 1976 Tax Ct. Memo LEXIS 276; 35 T.C.M. (C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621266/ | Estate of Henry A. Rosenberg, Deceased, Ruth B. Rosenberg, Administratrix c.t.a. and Ruth B. Rosenberg, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentRosenberg v. CommissionerDocket Nos. 75781-75783United States Tax Court36 T.C. 716; 1961 U.S. Tax Ct. LEXIS 107; July 27, 1961, Filed *107 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621267/ | Waldorf System, Inc., and Affiliated Corporations, Petitioner, v. Commissioner of Internal Revenue, RespondentWaldorf System, Inc. v. CommissionerDocket Nos. 27128, 32808United States Tax Court21 T.C. 252; 1953 U.S. Tax Ct. LEXIS 28; November 19, 1953, Promulgated *28 Decisions will be entered under Rule 50. The petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621269/ | NAOMI JABLONSKI CASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCash v. CommissionerDocket No. 2070-77.United States Tax CourtT.C. Memo 1977-405; 1977 Tax Ct. Memo LEXIS 34; 36 T.C.M. (CCH) 1642; T.C.M. (RIA) 770405; November 23, 1977, Filed *34 R. Travis Douglas, for the petitioner. William A. Neilson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621270/ | ISABEL RICHARDSON MOLTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Molter v. CommissionerDocket No. 47308.United States Board of Tax Appeals27 B.T.A. 442; 1932 BTA LEXIS 1066; December 28, 1932, Promulgated *1066 Held, that under the provisions of the testator's will petitioner received a vested rema... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621272/ | GROVER B. KELSAY and LOIS E. KELSAY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kelsay v. CommissionerDocket Nos. 1471-71, 1472-71, 1473-71, 1474-71, 1475-71, 1476-71, 1477-71.United States Tax CourtT.C. Memo 1972-249; 1972 Tax Ct. Memo LEXIS 7; 31 T.C.M. (CCH) 1232; T.C.M. (RIA) 72249; Decem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621273/ | Aaron Kraut and Iris Kraut, Petitioners v. Commissioner of Internal Revenue, Respondent; Harry Kraut and Marian Kraut, Petitioners v. Commissioner of Internal Revenue, RespondentKraut v. CommissionerDocket Nos. 7663-70, 7664-70United States Tax Court62 T.C. 420; 1974 U.S. Tax Ct. LEXIS 83; 62 T.C. No. 48; June 27, 1974... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621274/ | Herzog Building Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentHerzog Bldg. Corp. v. CommissionerDocket No. 92607United States Tax Court44 T.C. 694; 1965 U.S. Tax Ct. LEXIS 43; August 2, 1965, Filed *43 Decision will be entered under Rule 50. 1. Before approving petitioner's subdivision plan o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621275/ | ELIZABETH EWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DOUGLAS W. EWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEwell v. CommissionerDocket Nos. 8853-85; 10137-85.United States Tax CourtT.C. Memo 1988-265; 1988 Tax Ct. Memo LEXIS 291; 55 T.C.M. (CCH) 1107; T.C.M. (RIA) 88265; Ju... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621277/ | Crossett Western Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCrossett Western Co. v. CommissionerDocket No. 3054United States Tax Court4 T.C. 783; 1945 U.S. Tax Ct. LEXIS 229; February 13, 1945, Promulgated *229 Decision will be entered under Rule 50. 1. Held, section 718 (b) (3), Internal Reve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621278/ | Joe Goldstein and Lillian Goldstein v. Commissioner.Goldstein v. CommissionerDocket No. 71831.United States Tax CourtT.C. Memo 1960-276; 1960 Tax Ct. Memo LEXIS 14; 19 T.C.M. (CCH) 1531; T.C.M. (RIA) 60276; December 27, 1960*14 Petitioners, owning over 50 per cent of the stock of a family corporation, acquired real es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621279/ | The Toledo Newspaper Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. San Diego Sun Publishing Company, Ltd., Petitioner, v. Commissioner of Internal Revenue, Respondent. The E. W. Scripps Company, Transferee of San Diego Sun Publishing Company, Ltd., Petitioner, v. Commissioner of Internal Reven... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621247/ | S. Franklyn Woodcock v. Commissioner.S. Woodcock v. CommissionerDocket No. 20606.United States Tax Court1950 Tax Ct. Memo LEXIS 60; 9 T.C.M. (CCH) 981; T.C.M. (RIA) 50260; October 31, 1950Joshua W. Miles, Esq., 1607 First Nat. Bank Bldg., Baltimore 2, Md., and D. Sylvan Friedman, Esq., for the petitioner. Paul E. Warin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621248/ | Modern American Life Insurance Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Modern American Life Insurance Company, a Missouri Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentModern American Life Ins. Co. v. CommissionerDocket Nos. 17025-85, 31081-85United States Tax Court... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621249/ | KAHUKU PLANTATION COMPANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MCBRYDE SUGAR COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kahuku Plantation Co. v. CommissionerDocket Nos. 99916, 101307.United States Board of Tax Appeals43 B.T.A. 784; 1941 BTA LEXIS 1452; February ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621250/ | James J. Weaver and Ora J. Weaver v. Commissioner.Weaver v. CommissionerDocket No. 65061.United States Tax CourtT.C. Memo 1959-199; 1959 Tax Ct. Memo LEXIS 49; 18 T.C.M. (CCH) 888; T.C.M. (RIA) 59199; October 23, 1959John McCrea, Esq., 24 West King Street, Shippensburg, Pa., for the petitioners. George H. Bowers, Jr., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621251/ | PACIFIC FLUSH TANK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Flush Tank Co. v. CommissionerDocket No. 28415.United States Board of Tax Appeals17 B.T.A. 896; 1929 BTA LEXIS 2217; October 14, 1929, Promulgated *2217 T. M. Mather, Esq., for the respondent. VAN FOSSAN *896 In this proceedin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621252/ | LOUIS TELFEYAN AND LYNN TELFEYAN, Petitioners v. COMMISSIONER INTERNAL REVENUE, RespondentTelfeyan v. CommissionerDocket No. 10621-87United States Tax CourtT.C. Memo 1988-425; 1988 Tax Ct. Memo LEXIS 452; 56 T.C.M. (CCH) 96; T.C.M. (RIA) 88425; September 7, 1988Louis and Lynn Telfeyan, pro se. Monica J. Miller, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1640536/ | 449 F.Supp. 990 (1978)
HORRY COUNTY, a Political Subdivision of the State of South Carolina, Plaintiff,
v.
UNITED STATES of America, Defendant.
Civ. A. No. 77-1685.
United States District Court, District of Columbia.
May 4, 1978.
*991 *992 Before WRIGHT, Circuit Judge, and HART and ROBINSON, District Judges.
FINDINGS ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4621281/ | APPEAL OF W. F. SEVERA CO.W. F. Severa Co. v. CommissionerDocket No. 1702.United States Board of Tax Appeals3 B.T.A. 664; 1926 BTA LEXIS 2590; February 11, 1926, Decided Submitted October 20, 1925. *2590 Evidence held insufficient to establish value of good will. Additional salaries disallowed. W. T. Frame, Esq., a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621283/ | LUCKY STORES, INC., AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLucky Stores v. CommissionerDocket No. 4446-93.United States Tax Court105 T.C. 420; 1995 U.S. Tax Ct. LEXIS 65; 105 T.C. No. 28; December 19, 1995, Filed *65 An appropriate order will be issued directing entry of decision u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621285/ | Frank J. Kalchthaler, Petitioner, v. Commissioner of Internal Revenue, RespondentKalchthaler v. CommissionerDocket No. 9207United States Tax Court7 T.C. 625; 1946 U.S. Tax Ct. LEXIS 96; August 20, 1946, Promulgated *96 Decision will be entered for the respondent. Petitioner separated himself from his wife and failed t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621286/ | JOEL V. MILLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 25479-81.United States Tax CourtT.C. Memo 1983-476; 1983 Tax Ct. Memo LEXIS 305; 46 T.C.M. (CCH) 1054; T.C.M. (RIA) 83476; August 15, 1983. *305 Held, in these circumstances, respondent's determinations of i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621287/ | Junius R. Judson v. Commissioner.Judson v. CommissionerDocket No. 7365.United States Tax Court1947 Tax Ct. Memo LEXIS 285; 6 T.C.M. (CCH) 242; T.C.M. (RIA) 47050; March 4, 1947*285 Scott Stewart, Jr., Esq., 31 Exchange St., Rochester 4, N. Y. for the petitioner. Harold D. Thomas, Esq., for the respondent. HILL Memora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621289/ | Warren H. Brown, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket Nos. 50179, 50180, 50181, 50182, 50183United States Tax Court27 T.C. 27; 1956 U.S. Tax Ct. LEXIS 67; 27 T.C. No. 3; October 18, 1956, Filed *67 Decisions will be entered under Rule 50. 1. Petitioner corpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621291/ | DAYTON WRIGHT AIRPLANE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dayton Wright Airplane Co. v. CommissionerDocket No. 16915.United States Board of Tax Appeals17 B.T.A. 142; 1929 BTA LEXIS 2348; August 23, 1929, Promulgated *2348 Section 240(a) of the Revenue Act of 1918 does not provide for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621292/ | J. BROOKS B. PARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parker v. CommissionerDocket No. 101676.United States Board of Tax Appeals44 B.T.A. 369; 1941 BTA LEXIS 1341; April 30, 1941, Promulgated *1341 A taxpayer, unmarried, who supports and maintains his aged aunt and her family in a residence ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621293/ | Georgia School-book Depository, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGeorgia School-Book Depository, Inc. v. CommissionerDocket No. 108270United States Tax Court1 T.C. 463; 1943 U.S. Tax Ct. LEXIS 252; January 19, 1943, Promulgated *252 Judgment will be entered for the respondent. Petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621294/ | Appeal of GULF COAST MACHINE & SUPPLY CO.Gulf Coast Machine & Supply Co. v. CommissionerDocket No. 1302.United States Board of Tax Appeals1 B.T.A. 757; 1925 BTA LEXIS 2804; March 16, 1925, decided Submitted February 19, 1925. *2804 H. A. Mihills, C.P.A., for the taxpayer. Benjamin H. Saunders, Esq., for the Commissio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621295/ | SHIRAZ NOORMOHAMED LAKHANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;SHIRAZ LAKHANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLakhani v. Comm'rDocket Nos. 21212-10, 24563-11.1United States Tax Court142 T.C. 151; 2014 U.S. Tax Ct. LEXIS 7; 142 T.C. No. 8; March 11, 2014, FiledDecisions... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621296/ | The Maltine Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMaltine Co. v. CommissionerDocket No. 6180United States Tax Court5 T.C. 1265; 1945 U.S. Tax Ct. LEXIS 18; December 19, 1945, Promulgated *18 Decision will be entered under Rule 50. Petitioner corporation, capitalized at $ 1,000,000, was or... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621300/ | GEORGIA CROWN DISTRIBUTING CO., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Georgia Crown Distributing Co. v. CommissionerDocket Nos. 20890-80, 20891-80, 18405-81.United States Tax CourtT.C. Memo 1983-459; 1983 Tax Ct. Memo LEXIS 327; 46 T.C.M. (CCH) 959; T.C.M. (RIA) 83459; August 8, 1983. R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621301/ | Forster Mfg. Co., Inc. v. Commissioner.Forster Mfg. Co. v. CommissionerDocket No. 5021-69.United States Tax CourtT.C. Memo 1972-138; 1972 Tax Ct. Memo LEXIS 119; 31 T.C.M. (CCH) 647; T.C.M. (RIA) 72138; June 27, 1972Carl F. Bauersfeld, for the petitioner. Alan I. Weinberg, for the respondent. STERRETTMemorandum Findin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621303/ | ESTATE OF JOHN E. GILSON, DECEASED, GEORGE I. GILSON, JESSIE F. GILSON, AND FIRST WISCONSIN TRUST COMPANY, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gilson v. CommissionerDocket No. 105366.United States Board of Tax Appeals47 B.T.A. 529; 1942 BTA LEXIS 678; August 13, 1942, Promulgated *678... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621304/ | George Winchester Stone, Jr., and Hellen Dean Stone, Petitioners, v. Commissioner of Internal Revenue, RespondentStone v. CommissionerDocket No. 42788United States Tax Court23 T.C. 254; 1954 U.S. Tax Ct. LEXIS 44; November 17, 1954, Filed *44 Decision will be entered for the petitioners. Petitioner, a professor of Eng... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621305/ | William Mattinson and Hazel R. Mattinson v. Commissioner.Mattinson v. CommissionerDocket No. 88205.United States Tax CourtT.C. Memo 1962-167; 1962 Tax Ct. Memo LEXIS 142; 21 T.C.M. (CCH) 932; T.C.M. (RIA) 62167; July 13, 1962William Mattinson, 2037 Crestmont Dr., Birmingham, Ala., for the petitioners. Glen W. Gilson II... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621307/ | ARLAN L. ROBINSON AND SANDRA ROBINSON GUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobinson v. CommissionerDocket No. 20588-82United States Tax CourtT.C. Memo 1990-235; 1990 Tax Ct. Memo LEXIS 242; 59 T.C.M. (CCH) 561; T.C.M. (RIA) 90235; May 14, 1990, Filed *242 Decision will be entered under Ru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621308/ | Estate of William C. Chapin, by Lincoln Rochester Trust Company, Executor v. Commissioner.Estate of Chapin v. CommissionerDocket No. 3340-66,United States Tax CourtT.C. Memo 1970-7; 1970 Tax Ct. Memo LEXIS 351; 29 T.C.M. (CCH) 11; T.C.M. (RIA) 70007; January 12, 1970, Filed. Julian M. Fitch, 910 Union Trust Bldg., Roc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621310/ | Sidney H. Scheuer v. Commissioner.Scheuer v. CommissionerDocket Nos. 108979, 109888.United States Tax Court1943 Tax Ct. Memo LEXIS 295; 2 T.C.M. (CCH) 118; T.C.M. (RIA) 43242; May 21, 1943*295 Harry Silverson, Esq., and Charles H. Meyer, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent. KERN Memoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621312/ | HERBERT J. ZURSTADT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZurstadt v. CommissionerDocket No. 11050-85.United States Tax CourtT.C. Memo 1986-502; 1986 Tax Ct. Memo LEXIS 103; 52 T.C.M. (CCH) 745; T.C.M. (RIA) 86502; October 6, 1986. Herbert J. Zurstadt, pro se. Kevin M. Flynn, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621315/ | DON W. MOFFETT AND ALICE M. MOFFETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoffett v. CommissionerDocket No. 5026-85United States Tax CourtT.C. Memo 1992-522; 1992 Tax Ct. Memo LEXIS 545; 64 T.C.M. (CCH) 683; September 8, 1992, Filed *545 Held: The period of limitations upon assessment applicable t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621318/ | Big Four Industries, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentBig Four Industries, Inc. v. CommissionerDocket No. 94780United States Tax Court40 T.C. 1055; 1963 U.S. Tax Ct. LEXIS 45; September 30, 1963, Filed *45 Decision will be entered under Rule 50. Award received in patent infringement lit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621320/ | MASCOT STOVE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mascot Stove Co. v. CommissionerDocket No. 91265.United States Board of Tax Appeals40 B.T.A. 1057; 1939 BTA LEXIS 760; December 7, 1939, Promulgated *760 A corporation was adjudged an involuntary bankrupt. Its assets, at bankruptcy sale... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621321/ | WELLS-GARDNER & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wells-Gardner & Co. v. CommissionerDocket No. 61138.United States Board of Tax Appeals34 B.T.A. 1075; 1936 BTA LEXIS 598; October 13, 1936, Promulgated *598 Petitioner, a wholly owned subsidiary, kept its books on the basis of a fisca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621322/ | CLIFFORD BIEDERSTADT AND DOROTHY L. BIEDERSTADT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBiederstadt v. CommissionerDocket No. 23357-87.United States Tax CourtT.C. Memo 1989-235; 1989 Tax Ct. Memo LEXIS 235; 57 T.C.M. (CCH) 395; T.C.M. (RIA) 89235; May 15, 1989; As corrected Patrick R. McKenzie, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621323/ | THOMAS S. MERRITT AND BARBARA H. MERRITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerritt v. CommissionerDocket No. 28142-90United States Tax CourtT.C. Memo 1992-443; 1992 Tax Ct. Memo LEXIS 465; 64 T.C.M. (CCH) 397; August 5, 1992, Filed *465 Decision will be entered for petitioners. For Petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621325/ | Appeal of STEVENS MANUFACTURING CO.Stevens Mfg. Co. v. CommissionerDocket No. 661.United States Board of Tax Appeals1 B.T.A. 610; 1925 BTA LEXIS 2861; February 25, 1925, decided Submitted January 26, 1925. *2861 Taxpayer shown to have kept its books on a fiscal year basis which clearly reflected its income and is the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621326/ | Appeal of CHARLES R. GOW CO.Charles R. Gow Co. v. CommissionerDocket No. 1542.United States Board of Tax Appeals1 B.T.A. 1023; 1925 BTA LEXIS 2700; April 15, 1925, decided Submitted March 24, 1925. *2700 Upon the evidence produced the taxpayer is not entitled to classification as a personal service corporation. John... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621327/ | Joseph A. Indelicato, Petitioner, v. Commissioner of Internal Revenue, RespondentIndelicato v. CommissionerDocket Nos. 92999, 93000United States Tax Court42 T.C. 686; 1964 U.S. Tax Ct. LEXIS 80; June 30, 1964, Filed *80 Decisions will be entered approving the basic deficiencies but disapproving the section 6653(b) addi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621328/ | Winter Paper Stock Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWinter Paper Stock Co. v. CommissionerDocket No. 18501United States Tax Court14 T.C. 1312; 1950 U.S. Tax Ct. LEXIS 152; June 28, 1950, Promulgated *152 Decision will be entered for the respondent. Petitioner, a waste paper dea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621329/ | JAMES M. DURRETT, JR. AND NORMA L. DURRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDurrettDocket No. 8786-90United States Tax CourtT.C. Memo 1992-682; 1992 Tax Ct. Memo LEXIS 724; 64 T.C.M. (CCH) 1401; November 30, 1992, Filed *724 Decision will be entered for respondent. For Petitioners: Kendall ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621331/ | FRANKLIN MILLER HANDLY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Handly v. CommissionerDocket Nos. 66810, 67671, 74406.United States Board of Tax Appeals30 B.T.A. 1271; 1934 BTA LEXIS 1201; July 24, 1934, Promulgated *1201 The income of a trust created in Tennessee by a mother for the education and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621332/ | FLINT, GOERING & CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Flint, Goering & Co. v. CommissionerDocket No. 20078.United States Board of Tax Appeals19 B.T.A. 421; 1930 BTA LEXIS 2404; March 26, 1930, Promulgated *2404 The petitioner was a limited partnership and in the year 1919 it distribut... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621333/ | GERRIT VANDERPOL AND HENRIETTA VANDERPOL AND VAN'S TRACTOR, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVander Pol v. CommissionerDocket No. 18729-84.United States Tax CourtT.C. Memo 1987-555; 1987 Tax Ct. Memo LEXIS 547; 54 T.C.M. (CCH) 1021; T.C.M. (RIA) 87555; November 4, 1987; As amended Novemb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621334/ | Appeal of THE SNEATH GLASS COMPANY.Sneath Glass Co. v. CommissionerDocket No. 346.United States Board of Tax Appeals1 B.T.A. 736; 1925 BTA LEXIS 2823; March 9, 1925, decided Submitted December 15, 1924. *2823 1. A corporate taxpayer, which acquires patents under a written agreement to pay for them a reasonable sum e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621335/ | A. EISENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eisenberg v. CommissionerDocket No. 12938.United States Board of Tax Appeals11 B.T.A. 574; 1928 BTA LEXIS 3773; April 13, 1928, Promulgated *3773 A vendee paying in 1921 an excise tax imposed by section 902, Title IX, of the Revenue Act of 1918,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621336/ | ARMSTRONG WORLD INDUSTRIES, INC. AND AFFILIATED COMPANIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentArmstrong World Industries, Inc. v. CommissionerDocket No. 853-89United States Tax CourtT.C. Memo 1991-326; 1991 Tax Ct. Memo LEXIS 375; 62 T.C.M. (CCH) 148; T.C.M. (RIA) 91326; July 16, 1991, Filed *375... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621353/ | EPIC METALS CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEpic Metals v. CommissionerDocket No. 2689-79.United States Tax CourtT.C. Memo 1984-322; 1984 Tax Ct. Memo LEXIS 351; 48 T.C.M. (CCH) 357; T.C.M. (RIA) 84322; June 25, 1984. *351 S, a corporation, primarily sold produc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621354/ | CECIL E. AND RUTH P. MAINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMainer v. CommissionerDocket No. 5597-87.United States Tax CourtT.C. Memo 1988-282; 1988 Tax Ct. Memo LEXIS 304; 55 T.C.M. (CCH) 1168; T.C.M. (RIA) 88282; June 28, 1988. Cecil E. and Ruth P. Mainer, pro se. Scott T. Welch, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621356/ | Appeal of MIDDLETON COMPRESS & WAREHOUSE CO.Middleton Compress & Warehouse Co. v. CommissionerDocket No. 1125.United States Board of Tax Appeals1 B.T.A. 1145; 1925 BTA LEXIS 2641; May 20, 1925, decided Submitted March 25, 1925. *2641 A depreciation rate of 4 per cent upon the cost of a combination warehouse and wharf... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621357/ | J. PAT DILLON AND KATHY M. DILLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDillonDocket No. 17247-91United States Tax CourtT.C. Memo 1993-11; 1993 Tax Ct. Memo LEXIS 12; 65 T.C.M. (CCH) 1729; January 11, 1993, Filed *12 Decision will be entered under Rule 155. J. Pat Dillon, pro se. For Respondent:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621358/ | APPEAL OF ELIZABETH S. SPRAGUE.Sprague v. CommissionerDocket No. 6740.United States Board of Tax Appeals8 B.T.A. 173; 1927 BTA LEXIS 2923; September 22, 1927, Promulgated *2923 1. Under section 219 of the Revenue Acts of 1918 and 1921, income of the trust for the taxable year which becomes distributable during the ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621359/ | APPEALS OF W. S. BUCK MERCANTILE CO.W. S. Buck Mercantile Co. v. CommissionerDocket Nos. 86, 2007.United States Board of Tax Appeals6 B.T.A. 285; 1927 BTA LEXIS 3556; February 21, 1927, Promulgated *3556 1. Petitioner is engaged in the merchandise business on the installment sales plan. At the close of each operatin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621361/ | Henry C. Deneke and Lois Cash, Petitioners, v. Commissioner of Internal Revenue, RespondentDeneke v. CommissionerDocket No. 331-63United States Tax Court42 T.C. 981; 1964 U.S. Tax Ct. LEXIS 52; August 27, 1964, Filed *52 Decision will be entered for the respondent. Petitioners, both employed as salesmen, spent 53 nigh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621364/ | JOHN and BARBARA WESTWICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWestwick v. CommissionerDocket No. 7015-78.United States Tax CourtT.C. Memo 1979-329; 1979 Tax Ct. Memo LEXIS 195; 38 T.C.M. (CCH) 1269; T.C.M. (RIA) 79329; August 22, 1979, Filed John Westwick, pro se. Donald T. Rocen, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621368/ | Estate of John T. Harrington, Charles F. Smith, Trustee v. Commissioner.Estate of Harrington v. CommissionerDocket No. 104194.United States Tax Court1943 Tax Ct. Memo LEXIS 173; 2 T.C.M. (CCH) 540; T.C.M. (RIA) 43369; July 29, 1943*173 Donald J. Lynn, Esq., A. L. Jones, C. P. A., and C. F. Smith, Trustee, pro se, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621369/ | The Procter and Gamble Manufacturing Company v. Commissioner.P&G Mfg. Co. v. CommissionerDocket No. 3338.United States Tax Court1946 Tax Ct. Memo LEXIS 260; 5 T.C.M. (CCH) 93; T.C.M. (RIA) 46041; February 18, 1946*260 C. Chester Guy, Esq., 618 Southern Bldg., Washington, D.C., for the petitioner. Cecil H. Haas, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621371/ | APPEAL OF FEIST & BACHRACH, INC.Feist & Bachrach, Inc. v. CommissionerDocket No. 1350.United States Board of Tax Appeals2 B.T.A. 1228; 1925 BTA LEXIS 2129; November 6, 1925, Decided Submitted May 4, 1925. *2129 Withdrawals by stockholders, held to be distributions of profits. Franklin C. Parks and H. R. Young, Esqs.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621372/ | Repplier Coal Company v. Commissioner.Repplier Coal Co. v. CommissionerDocket No. 105931.United States Tax Court1942 Tax Ct. Memo LEXIS 81; 1 T.C.M. (CCH) 141; T.C.M. (RIA) 42621; November 24, 1942*81 1. Allowances for the exhaustion, wear and tear of depreciable property during the taxable years determined. 2. Profit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621373/ | HUSCH BROS., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Husch Bros., Inc. v. CommissionerDocket No. 7591.United States Board of Tax Appeals6 B.T.A. 1056; 1927 BTA LEXIS 3342; April 26, 1927, Promulgated *3342 At the time of a fire petitioner had on hand certain merchandise belonging to itself an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621376/ | CROSSETT TIMBER & DEVELOPMENT COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crossett Timber & Development Co. v. CommissionerDocket Nos. 62294, 67775.United States Board of Tax Appeals29 B.T.A. 705; 1934 BTA LEXIS 1490; January 10, 1934, Promulgated *1490 1. Petitioner received from its l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621377/ | HERB M. GRIPENTROG and SUSAN E. GRIPENTROG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGripentrog v. CommissionerDocket No. 3960-71.United States Tax CourtT.C. Memo 1975-334; 1975 Tax Ct. Memo LEXIS 37; 34 T.C.M. (CCH) 1455; T.C.M. (RIA) 750334; November 10, 1975, Filed Herb M. Gripentrog, pro se. Micha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621378/ | MILDRED KIENBUSCH AND CITY BANK FARMERS TRUST COMPANY, AS EXECUTORS OF THE LAST WILL AND TESTAMENT AND CODICII THERETO, OF MABEL L. PRESSINGER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kienbusch v. CommissionerDocket No. 80550.United States Board of Tax Appeals34 B.T.A. 1248; 1936 BTA LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621379/ | EUGENE SIEGEL, EXECUTOR, ESTATE OF JACOB SIEGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Siegel v. CommissionerDocket Nos. 28360, 29619.United States Board of Tax Appeals20 B.T.A. 563; 1930 BTA LEXIS 2093; August 13, 1930, Promulgated *2093 On May 21, 1918, the decedent transferred his leasehold in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621381/ | DORCAS G. REHTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rehtz v. CommissionerDocket No. 54187.United States Board of Tax Appeals26 B.T.A. 807; 1932 BTA LEXIS 1246; August 15, 1932, Promulgated *1246 An amount paid by the petitioner to a retiring partner in connection with the acquisition by the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621382/ | Montana Sapphire Associates, Ltd., Petitioner v. Commissioner of Internal Revenue, RespondentMontana Sapphire Assoc., Ltd. v. CommissionerDocket No. 22195-87United States Tax Court95 T.C. 477; 1990 U.S. Tax Ct. LEXIS 103; 95 T.C. No. 34; October 30, 1990, Filed *103 MSA is a limited partnership. C, the accountant for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621383/ | L. Helena Wilson, Petitioner, v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket No. 5407United States Tax Court7 T.C. 1469; 1946 U.S. Tax Ct. LEXIS 5; December 31, 1946, Promulgated *5 Decision will be entered for the respondent. Petitioner paid income tax in the Dominion of Canada on $ 20,00... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621384/ | Kerrigan Iron Works, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentKerrigan Iron Works, Inc. v. CommissionerDocket No. 19767United States Tax Court17 T.C. 566; 1951 U.S. Tax Ct. LEXIS 80; September 28, 1951, Promulgated *80 Decision will be entered under Rule 50. The amounts petitioner is entitled t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621387/ | JAMES O'CONNELL AND MARGARET MUREL O'CONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Connell v. CommissionerDocket No. 4524-78.United States Tax CourtT.C. Memo 1980-432; 1980 Tax Ct. Memo LEXIS 160; 41 T.C.M. (CCH) 62; T.C.M. (RIA) 80432; September 25, 1980, Filed John R. Kline, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621390/ | Urantia Foundation, Petitioner v. Commissioner of Internal Revenue, RespondentUrantia Foundation v. CommissionerDocket No. 2480-81XUnited States Tax Court77 T.C. 507; 1981 U.S. Tax Ct. LEXIS 68; August 27, 1981, Filed *68 P was organized to publish and sell The Urantia Book, and the IRS determined that it was an exemp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621337/ | Appeal of JOSEPH A. ANWYLL.Anwyll v. CommissionerDocket No. 1120.United States Board of Tax Appeals1 B.T.A. 772; 1925 BTA LEXIS 2810; March 16, 1925, decided Submitted February 25, 1925. *2810 Mr. Joseph A. Anwyll, the taxpayer, pro se. Ward Loveless, Esq., for the Commissioner. *772 Before GRAUPNER, LANSDON, LITTL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621338/ | Richard Kovner and Joyce Kovner, Petitioners v. Commissioner of Internal Revenue, RespondentKovner v. CommissionerDocket No. 39751-85United States Tax Court94 T.C. 893; 1990 U.S. Tax Ct. LEXIS 62; 94 T.C. No. 57; June 20, 1990, Filed *62 This case was submitted for the limited purpose of deciding whether petitioner hu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621339/ | Alexander L. Allen v. Commissioner.Allen v. CommissionerDocket No. 42858.United States Tax CourtT.C. Memo 1956-88; 1956 Tax Ct. Memo LEXIS 205; 15 T.C.M. (CCH) 464; T.C.M. (RIA) 56088; April 17, 1956*205 1. Petitioner's gross receipts determined by the bank deposit method. 2. Petitioner purchased three buildings in Ch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621342/ | MYRNA LABOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD LABOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLa Bow v. CommissionerDocket Nos. 5061-79, 15869-79.United States Tax CourtT.C. Memo 1987-191; 1987 Tax Ct. Memo LEXIS 195; 53 T.C.M. (CCH) 576; T.C.M. (RIA) 87191; April 13, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621344/ | KERMIT M. OTNESS AND ANGELA J. OTNESS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOTNESS v. COMMISSIONERDocket No. 3296-75.United States Tax CourtT.C. Memo 1978-481; 1978 Tax Ct. Memo LEXIS 38; 37 T.C.M. (CCH) 1849-44; November 29, 1978, Filed *38 Petitioner was employed through his union by M-K on a c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621345/ | C. J. Reuter v. Commissioner. F. N. Reuter v. Commissioner.Reuter v. CommissionerDocket Nos. 22658, 23838.United States Tax Court1951 Tax Ct. Memo LEXIS 274; 10 T.C.M. (CCH) 292; T.C.M. (RIA) 51089; March 30, 1951*274 C. J. Reuter, for the petitioners. E. C. Adams, Esq., for the respondent. JOHNSON Memorandum Finding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621348/ | South Lake Farms, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. South Lake Farms, Petitioner, v. Commissioner of Internal Revenue, RespondentSouth Lake Farms, Inc. v. CommissionerDocket Nos. 82944, 82945United States Tax Court36 T.C. 1027; 1961 U.S. Tax Ct. LEXIS 75; September 15, 1961, Filed *75 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621351/ | MARIO G. De MENDOZA, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Mendoza v. CommissionerDocket No. 11182-92United States Tax CourtT.C. Memo 1994-314; 1994 Tax Ct. Memo LEXIS 317; 68 T.C.M. (CCH) 42; July 7, 1994, Filed *317 Decision will be entered under Rule 155. For petitioner: Richard Paladin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621453/ | ESTATE OF FRANCES HAMPTON CURREY, DECEASED, BROWNLEE O. CURREY, JR., AND MARGARET CURREY HENLEY, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Currey v. CommissionerDocket No. 2219-78United States Tax CourtT.C. Memo 1981-40; 1981 Tax Ct. Memo LEXIS 700; 41 T.C.M. (CCH) 800; T.C.M. (RIA)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537543/ | ***********************************************
The “officially released” date that appears near the be-
ginning of each opinion is the date the opinion will be pub-
lished in the Connecticut Law Journal or the date it was
released as a slip opinion. The operative date for the be-
ginning of all time periods for fi... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621454/ | Elliott S. Nichols and Anne D. Nichols, Petitioners, v. Commissioner of Internal Revenue, RespondentNichols v. CommissionerDocket No. 104322United States Tax Court1 T.C. 328; 1942 U.S. Tax Ct. LEXIS 9; December 22, 1942, Promulgated *9 Decision will be entered under Rule 50. The mortgagees of real estate, upon default... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621456/ | Wellman Operating Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentWellman Operating Corp. v. CommissionerDocket No. 63326United States Tax Court33 T.C. 162; 1959 U.S. Tax Ct. LEXIS 47; October 30, 1959, Filed *47 Decision will be entered for the respondent. Held, petitioner was availed of durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621457/ | JIMMIE L. and GOLDIE PENIX, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Penix v. CommissionerDocket Nos. 25919-85, 41225-85, 6182-86, 10110-87, 16546-87, 23727-87United States Tax CourtT.C. Memo 1991-332; 1991 Tax Ct. Memo LEXIS 383; 62 T.C.M. (CCH) 182; T.C.M. (RIA) 91332; July 22, 1991, File... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621458/ | BADIAS & SEIJAS, INC. (A Liquidated Corporation), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBadias & Seijas, Inc. v. CommissionerDocket No. 5319-75.United States Tax CourtT.C. Memo 1977-118; 1977 Tax Ct. Memo LEXIS 324; 36 T.C.M. (CCH) 518; T.C.M. (RIA) 770118; April 25, 1977, Filed Charles L. Ruffner,S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621391/ | Ciro of Bond Street, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCiro of Bond Street, Inc. v. CommissionerDocket No. 15420United States Tax Court11 T.C. 188; 1948 U.S. Tax Ct. LEXIS 105; August 19, 1948, Promulgated *105 Decision will be entered under Rule 50. Petitioner is a New York corporation ... | 01-04-2023 | 11-21-2020 |
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