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https://www.courtlistener.com/api/rest/v3/opinions/4621459/ | LEETONIA FURNACE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leetonia Furnace Co. v. CommissionerDocket No. 32272.United States Board of Tax Appeals23 B.T.A. 979; 1931 BTA LEXIS 1793; June 30, 1931, Promulgated *1793 By a plan of reorganization effected through cooperation of the stockholders ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621392/ | Orthel E. Cassell, Petitioner v. Commissioner of Internal Revenue, RespondentCassell v. CommissionerDocket No. 9342-78United States Tax Court72 T.C. 313; 1979 U.S. Tax Ct. LEXIS 122; May 10, 1979, Filed *122 Taxpayer's petition was received and filed by the Tax Court on Aug. 8, 1978, which was the 96th day after the n... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621461/ | Frederick and Ethel Kinzler v. Commissioner.Kinzler v. CommissionerDocket No. 80099.United States Tax CourtT.C. Memo 1962-62; 1962 Tax Ct. Memo LEXIS 246; 21 T.C.M. (CCH) 341; T.C.M. (RIA) 62062; March 22, 1962Jerome R. Rosenberg, Esq., for the petitioners. William F. Chapman, Esq., for the respondent. FORRESTERMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621393/ | LARRIMORE WRIGHT and MARY M. WRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 21794-80.United States Tax CourtT.C. Memo 1983-707; 1983 Tax Ct. Memo LEXIS 79; 47 T.C.M. (CCH) 422; T.C.M. (RIA) 83707; November 29, 1983. C. Richard Rayburn, Jr., for the petitioners. Jam... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621397/ | MICHAEL S. WASNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWasnick v. CommissionerDocket No. 36098-83.United States Tax CourtT.C. Memo 1985-589; 1985 Tax Ct. Memo LEXIS 42; 51 T.C.M. (CCH) 34; T.C.M. (RIA) 85589; December 4, 1985. Michael Waris, Jr. and Bertrand M. Harding, Jr., for the petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621398/ | A. R. Ruppert Plumbing & Heating Co., Petitioner, v. Commissioner of Internal Revenue, RespondentA. R. Ruppert Plumbing & Heating Co. v. CommissionerDocket No. 84497United States Tax Court39 T.C. 284; 1962 U.S. Tax Ct. LEXIS 41; October 31, 1962, Filed *41 Decision will be entered under Rule 50. Petitioner was incorpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621399/ | WALTER H. SUTLIFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sutliff v. CommissionerDocket No. 103669.United States Board of Tax Appeals46 B.T.A. 446; 1942 BTA LEXIS 869; February 25, 1942, Promulgated *869 The petitioner's son, the fee owner of certain real estate, gave the petitioner a lease thereo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621406/ | Dolores M. Hulick v. Commissioner.Hulick v. CommissionerDocket No. 4873-62.United States Tax CourtT.C. Memo 1964-300; 1964 Tax Ct. Memo LEXIS 35; 23 T.C.M. (CCH) 1863; T.C.M. (RIA) 64300; November 19, 1964*35 Dolores M. Hulick, pro se, 302 W. 79th St., New York, N. Y. Alan M. Stark, for the respondent. WITHEYMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621407/ | Harold Kushel and Rae Kushel, Petitioners, v. Commissioner of Internal Revenue, RespondentKushel v. CommissionerDocket No. 23886United States Tax Court15 T.C. 958; 1950 U.S. Tax Ct. LEXIS 8; December 28, 1950, Promulgated *8 Decision will be entered for the respondent. Loan to real estate corporation by petitioner eng... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621408/ | Wood Process Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWood Process Co. v. CommissionerDocket No. 110072United States Tax Court2 T.C. 810; 1943 U.S. Tax Ct. LEXIS 49; September 30, 1943, Promulgated *49 Decision will be entered for the respondent. Petitioner, owner of rights under certa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621411/ | Estate of James S. Ogsbury, Deceased, Florence N. Ogsbury, Executrix, and Florence N. Ogsbury, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Ogsbury v. CommissionerDocket No. 52837United States Tax Court28 T.C. 93; 1957 U.S. Tax Ct. LEXIS 213; April 22, 1957, Filed *213 Decision ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621413/ | RICHARD P. SCHULZE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchulze v. CommissionerDocket No. 1967-81.United States Tax CourtT.C. Memo 1983-263; 1983 Tax Ct. Memo LEXIS 527; 46 T.C.M. (CCH) 143; T.C.M. (RIA) 83263; May 12, 1983. *527 Gary Altman, for the petitioner. Henry E. O'Neill, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621414/ | R. C. Owen Company (a Kentucky corporation) v. Commissioner.R. C. Owen Co. v. CommissionerDocket No. 91234.United States Tax CourtT.C. Memo 1964-120; 1964 Tax Ct. Memo LEXIS 216; 23 T.C.M. (CCH) 673; T.C.M. (RIA) 64120; April 30, 1964William Waller, American Trust Bldg., Nashville, Tenn., and Robert G. McCullough, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621415/ | DANIEL M. KELLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKellman v. CommissionerDocket No. 9314-79.United States Tax CourtT.C. Memo 1981-615; 1981 Tax Ct. Memo LEXIS 126; 42 T.C.M. (CCH) 1508; T.C.M. (RIA) 81615; October 22, 1981. *126 Held, petitioner did not substantiate the entire amount of the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621417/ | Donald G. Peters and Ruth A. Peters v. Commissioner.Peters v. CommissionerDocket No. 6260-69 SC.United States Tax CourtT.C. Memo 1970-314; 1970 Tax Ct. Memo LEXIS 46; 29 T.C.M. (CCH) 1440; T.C.M. (RIA) 70314; November 16, 1970, Filed. Sherwin C. Peltin, 633 W. Wisconsin Ave., Milwaukee, Wis., for the petitioners. Matt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621422/ | Cecil R. Warren v. Commissioner. Cecil R. Warren and Helen M. Warren, (Husband and Wife) v. Commissioner.Warren v. CommissionerDocket Nos. 63272, 63281.United States Tax CourtT.C. Memo 1959-15; 1959 Tax Ct. Memo LEXIS 228; 18 T.C.M. (CCH) 75; T.C.M. (RIA) 59015; January 30, 1959James A. Ronayne, Esq., 120 Broadway, New... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621423/ | JOHN S. RANCE and JEANNIE S. RANCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRance v. CommissionerDocket No. 13913-80.United States Tax CourtT.C. Memo 1983-129; 1983 Tax Ct. Memo LEXIS 654; 45 T.C.M. (CCH) 956; T.C.M. (RIA) 83129; March 14, 1983. John E. Judge, for the petitioners. Christine B. Bari... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621424/ | M. J. TRUMBLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. J. GUTZLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANCIS M. TOWNSEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TRUMBLE REFINING CO. OF ARIZONA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621426/ | APPEAL OF THE FARMERS COOPERATIVE ASSOCIATION.Farmers Cooperative Asso. v. CommissionerDocket No. 4296.United States Board of Tax Appeals5 B.T.A. 61; 1926 BTA LEXIS 1992; October 13, 1926, Decided *1992 The fixed payments made by a Kansas cooperative corporation to its stockholders upon the capital stock in accordance... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621427/ | JOHN F. BRIDGEMAN and LOIS A. BRIDGEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBridgeman v. CommissionerDocket No. 28207-81.United States Tax CourtT.C. Memo 1984-368; 1984 Tax Ct. Memo LEXIS 301; 48 T.C.M. (CCH) 537; T.C.M. (RIA) 84368; July 19, 1984. *301 John E. Judge, for the petitioners. Valer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621428/ | CONNECTICUT & PASSUMPSIC RIVERS RAILROAD COMPANY, PETITIONER, v. Commissioner of Internal Revenue, Respondent.Connecticut & P. R. R. Co. v. CommissionerDocket No. 25987.United States Board of Tax Appeals24 B.T.A. 394; 1931 BTA LEXIS 1650; October 21, 1931, Promulgated *1650 1. The petitioner in 1921, 1922, and 1923 o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621429/ | RTS INVESTMENT CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RTS Inv. Corp. v. CommissionerDocket Nos. 1584-83, 4971-83, 4972-83, 4973-83, 4974-83, 4975-83, 3135-84, 7823-84, 7824-84, 7825-84, 7826-84, 2480-85, 9422-85, 9423-85, 9424-85, 9425-85, 9426-85, 9427-85, 9428-85, 9429-85.U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621431/ | APPEAL OF UNA LIBBY KAUFMAN, EXECUTRIX OF THE ESTATE OF SAMUEL R. KAUFMAN.Kaufman v. CommissionerDocket No. 4698.United States Board of Tax Appeals5 B.T.A. 31; 1926 BTA LEXIS 1998; October 8, 1926, Decided *1998 1. Upon the evidence submitted, held, that transfer of certain stock by the decedent to his wife was not m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621433/ | Katherine Jean Graham, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGraham v. CommissionerDocket Nos. 5837-76, 9384-79, 374-80United States Tax Court83 T.C. 575; 1984 U.S. Tax Ct. LEXIS 24; 83 T.C. No. 30; October 15, 1984. October 15, 1984, Filed *24 Decisions will be entered for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621434/ | Francis X. Kast and Anne E. Kast, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKast v. CommissionerDocket Nos. 13643-81, 14902-81, 14903-81, 22428-81, 26661-81, 29082-81, 29083-81, 1035-82United States Tax Court78 T.C. 1154; 1982 U.S. Tax Ct. LEXIS 72; 78 T.C. No. 81; June 29, 1982, Filed *72 Ap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621436/ | PIONEER COOPERAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pioneer Cooperage Co. v. CommissionerDocket No. 4816.United States Board of Tax Appeals17 B.T.A. 119; 1929 BTA LEXIS 2351; August 19, 1929, Promulgated *2351 The basis for the computation of loss on property acquired prior to March 1, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621437/ | Estate of Bessie L. Thompson, Deceased, Terrence R. Moses, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Thompson v. CommissionerDocket No. 1231-78United States Tax Court74 T.C. 858; 1980 U.S. Tax Ct. LEXIS 95; July 28, 1980, Filed *95 Decision will be entered for the respondent. Two we... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621438/ | ROBERT BURD, EX REL BENJAMIN R. FOGEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burd ex rel. Fogel v. CommissionerDocket No. 29035.United States Board of Tax Appeals19 B.T.A. 734; 1930 BTA LEXIS 2331; April 28, 1930, Promulgated *2331 Respondent's determination of deficiencies approved and penalties... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621439/ | LUTHER E. SMITH AND LAWANDA N. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 15886-93.United States Tax CourtT.C. Memo 1995-406; 1995 Tax Ct. Memo LEXIS 409; 70 T.C.M. (CCH) 483; August 22, 1995, Filed *409 Decision will be entered under Rule 155. Luther E. Smith an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621442/ | CLAUDIAN B. NORTHROP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Northrop v. CommissionerDocket No. 20358.United States Board of Tax Appeals17 B.T.A. 950; 1929 BTA LEXIS 2215; October 15, 1929, Promulgated *2215 1. Motion for judgment by default denied. 2. Respondent's computation of earned income ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621443/ | RICHARD W. COX AND KAY L. COX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCox v. CommissionerDocket No. 7502-92United States Tax CourtT.C. Memo 1994-189; 1994 Tax Ct. Memo LEXIS 188; 67 T.C.M. (CCH) 2809; April 28, 1994, Filed *188 Decision will be entered under Rule 155. For petitioners: John McDuff.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621444/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v.Lyon Bros. Millinery Co. v. CommissionerDocket No. 18123.United States Board of Tax Appeals17 B.T.A. 1244; 1929 BTA LEXIS 2154; November 6, 1929, Promulgated *2154 Action of the Commissioner in rejecting closing inventories approved. Fred J. Wolfson, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621447/ | John Verra v. Commissioner.Verra v. CommissionerDocket No. 2266-67.United States Tax CourtT.C. Memo 1972-199; 1972 Tax Ct. Memo LEXIS 57; 31 T.C.M. (CCH) 996; T.C.M. (RIA) 72199; September 14, 1972*57 Petitioner filed no Federal income tax returns for the years 1952 through 1961, inclusive. Respondent determined defic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621449/ | C. Blake McDowell, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentC. Blake McDowell, Inc. v. CommissionerDocket No. 3852-76United States Tax Court67 T.C. 1043; 1977 U.S. Tax Ct. LEXIS 130; March 30, 1977, Filed *130 Petitioner, a personal holding company, paid deficiency dividends partly in cash and p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621451/ | JOHN T. GRIFFITHS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriffiths v. CommissionerDocket No. 27872-89United States Tax CourtT.C. Memo 1991-55; 1991 Tax Ct. Memo LEXIS 70; 61 T.C.M. (CCH) 1880; T.C.M. (RIA) 91055; February 12, 1991, Filed *70 Decision will be entered for the respondent. John T. Grif... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621464/ | BYRNECE S. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket No. 13089-81.United States Tax CourtT.C. Memo 1987-503; 1987 Tax Ct. Memo LEXIS 499; 54 T.C.M. (CCH) 764; T.C.M. (RIA) 87503; September 28, 1987. Earl G. Thompson, Alan J. Garfunkel and Marc S. Orlofsky, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621466/ | RALPH AND GERTRUDE TOBJY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTobjy v. CommissionerDocket No. 17484-81.United States Tax CourtT.C. Memo 1986-62; 1986 Tax Ct. Memo LEXIS 542; 51 T.C.M. (CCH) 449; T.C.M. (RIA) 86062; February 11, 1986. Ralph Tobjy, pro se. Peter Devlin, for the respondent. HAMBLE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621467/ | Claridge Apartments Company, an Illinois Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentClaridge Apartments Co. v. CommissionerDocket No. 106868United States Tax Court1 T.C. 163; 1942 U.S. Tax Ct. LEXIS 26; December 4, 1942, Promulgated *26 Decision will be entered under Rule 50. 1. Neither ex... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512558/ | DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA
FOURTH DISTRICT
HOWARD AND ASSOCIATES ATTORNEYS AT LAW, P.A., a Florida
Professional Association, and TIMOTHY HOWARD, individually,
Appellant,
v.
BWCI PENSION TRUSTEES... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621470/ | Red Star Yeast and Products Company, Petitioner, v. Commissioner of Internal Revenue, RespondentRed Star Yeast & Products Co. v. CommissionerDocket No. 48691United States Tax Court25 T.C. 321; 1955 U.S. Tax Ct. LEXIS 36; November 30, 1955, Filed *36 Decision will be entered under Rule 50. 1. Petitioner made certain pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621471/ | THEODORE J. SCARDINA, AS POSSESSOR OF CERTAIN CASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentScardina v. CommissionerDocket No. 26778-84.United States Tax CourtT.C. Memo 1988-20; 1988 Tax Ct. Memo LEXIS 20; 54 T.C.M. (CCH) 1544; T.C.M. (RIA) 88020; January 14, 1988. Stanley P. Gimbel, for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621472/ | CLARENCE WHITMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Whitman v. CommissionerDocket No. 14110.United States Board of Tax Appeals16 B.T.A. 197; 1929 BTA LEXIS 2622; April 25, 1929, Promulgated *2622 The action of respondent in disallowing a deduction as a loss on the sale of property approved fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621473/ | Langdon L. Skarda, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentSkarda v. CommissionerDocket Nos. 54407, 54408, 54409, 54410, 54411, 54412, 54413, 54414United States Tax Court27 T.C. 137; 1956 U.S. Tax Ct. LEXIS 46; October 31, 1956, Filed *46 Decisions will be entered for the respondent. The ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621475/ | RICHARD W. PADDOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaddock v. CommissionerDocket No. 19225-80.United States Tax CourtT.C. Memo 1985-586; 1985 Tax Ct. Memo LEXIS 48; 51 T.C.M. (CCH) 17; T.C.M. (RIA) 85586; December 2, 1985. Richard W. Paddock, pro se. Ray K. Kamikawa, for the respondent. WIL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621476/ | Robert Lubets, Petitioner, v. Commissioner of Internal Revenue, RespondentLubets v. CommissionerDocket No. 6407United States Tax Court5 T.C. 954; 1945 U.S. Tax Ct. LEXIS 57; October 22, 1945, Promulgated *57 Decision will be entered for the respondent. On April 1, 1941, petitioner and his brother agreed to dissolve th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474935/ | Thornton and Holmes, JJ., dissenting: We agree with our colleagues that Chevron is the test we have to apply but respectfully disagree with their conclusion that the 2-year limitations period in section 1.6015-5(b)(l), Income Tax Regs., is invalid under either Chevron step 1 or step 2. I. Chevron: Step 1 Chevron’s step... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621480/ | Brush Wellman, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBrush Wellman, Inc. v. CommissionerDocket No. 12978-78United States Tax Court79 T.C. 160; 1982 U.S. Tax Ct. LEXIS 59; 79 T.C. No. 11; July 28, 1982, Filed *59 Decision will be entered under Rule 155. Held: Petitioner's practical capacity de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621481/ | Estate of W. W. Fondren, Deceased, Ella F. Fondren, Independent Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Ella F. Fondren, Petitioner v. Commissioner of Internal Revenue, RespondentFondren v. CommissionerDocket Nos. 107473, 107474United States Tax Court1 T.C. 1036; 1943 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621483/ | ROBERT MITCHELL AND CAROL MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMitchell v. CommissionerDocket Nos. 5567-78, 5569-78.United States Tax CourtT.C. Memo 1979-207; 1979 Tax Ct. Memo LEXIS 316; 38 T.C.M. (CCH) 854; T.C.M. (RIA) 79207; May 24, 1979, Filed Robert Mitchell and Carol Mitchell, pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621484/ | APPEAL OF NEW YORK TRUST CO. ET AL., EXECUTORS OF THE ESTATE OF JOHN BALLOT, DECEASED.New York Trust Co. v. CommissionerDocket No. 6382.United States Board of Tax Appeals3 B.T.A. 583; 1925 BTA LEXIS 2883; February 4, 1925, Decided Submitted November 16, 1925. *2883 1. In order to confer on the Board jurisdiction of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621485/ | Jack and Florence Baker, Petitioners v. Commissioner of Internal Revenue, RespondentBaker v. CommissionerDocket No. 3914-77United States Tax Court75 T.C. 166; 1980 U.S. Tax Ct. LEXIS 36; October 22, 1980, Filed *36 Decision will be entered under Rule 155. T received interest-free loans from a family corporation of whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621486/ | FREDERICK A. PATMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatmon v. CommissionerDocket No. 26954-86United States Tax CourtT.C. Memo 1989-343; 1989 Tax Ct. Memo LEXIS 342; 57 T.C.M. (CCH) 974; T.C.M. (RIA) 89343; July 18, 1989*342 Held: Petitioner is not entitled to depreciation deductions with resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621487/ | James J. Glenn and Mary L. Glenn, et al. 1 v. Commissioner. Glenn v. CommissionerDocket Nos. 837-67, 838-67, 847-67, 888-67.United States Tax CourtT.C. Memo 1970-184; 1970 Tax Ct. Memo LEXIS 173; 29 T.C.M. (CCH) 833; T.C.M. (RIA) 70184; June 30, 1970, Filed *173 1. Held, the amounts paid in 1960 and 1961 by the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621488/ | Robert T. Ely and Jeanne M. Ely v. Commissioner.Ely v. CommissionerDocket No. 60483.United States Tax CourtT.C. Memo 1958-86; 1958 Tax Ct. Memo LEXIS 146; 17 T.C.M. (CCH) 422; T.C.M. (RIA) 58086; May 13, 1958William Braham Washabaugh, Jr., Esq., and Enoch C. Filer, Esq., Ariel Building, Erie, Pa., for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621489/ | NANCY L. CAFARELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RICHARD A. CAFARELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCafarelli v. CommissionerDocket Nos. 20309-93, 23498-93United States Tax CourtT.C. Memo 1994-265; 1994 Tax Ct. Memo LEXIS 266; 67 T.C.M. (CCH) 3077; June 9, 199... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621490/ | Muzaffer ErSelcuk and Rolande ErSelcuk, Petitioners, v. Commissioner of Internal Revenue, RespondentErselcuk v. Comm'rDocket No. 65013 United States Tax Court30 T.C. 962; 1958 U.S. Tax Ct. LEXIS 112; July 31, 1958, Filed *112 Decision will be entered under Rule 50. 1. Held, contributions made by petitioners to various... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621491/ | Estate of Emma Earle, G. Harold Earle and Stewart E. Earle, Former Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent. G. Harold Earle, Petitioner, v. Commissioner of Internal Revenue, Respondent. Stewart E. Earle, Petitioner, v. Commissioner of Internal Revenue, RespondentEarle v. CommissionerDoc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621494/ | Estate of Otis E. Byrd, Deceased, Jimmie Lou Byrd, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentByrd v. CommissionerDocket No. 3848-64United States Tax Court46 T.C. 25; 1966 U.S. Tax Ct. LEXIS 120; April 6, 1966, Filed *120 Decisions will be entered for the respondent, The decedent at the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621498/ | MARY C. MARSHALL REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mary C. Marshall Realty Co. v. CommissionerDocket No. 56358.United States Board of Tax Appeals29 B.T.A. 241; 1933 BTA LEXIS 973; October 31, 1933, Promulgated *973 Abraham Lowenhaupt, Esq., and Stanley S. Waite, Esq., for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621499/ | Estate of Pauline E. Strickland, Deceased, Della Rose Schwartz, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Strickland v. CommissionerDocket No. 41553-85United States Tax Court92 T.C. 16; 1989 U.S. Tax Ct. LEXIS 3; 92 T.C. No. 3; January 10, 1989; As amended January 18, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621500/ | Estate of Robert Driscoll, Clara Driscoll, Sole Beneficiary v. Commissioner.Estate of Driscoll v. CommissionerDocket No. 112199.United States Tax Court1943 Tax Ct. Memo LEXIS 227; 2 T.C.M. (CCH) 336; T.C.M. (RIA) 43312; June 28, 1943*227 J. P. Jackson, Esq., for the petitioner. Stanley B. Anderson, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621501/ | ESTATE OF NORMAN D. WEEDEN, DECEASED, WILLIAM F. WEEDEN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Weeden v. CommissionerDocket No. 4815-75.United States Tax CourtT.C. Memo 1979-498; 1979 Tax Ct. Memo LEXIS 27; 39 T.C.M. (CCH) 699; T.C.M. (RIA) 79498; December 12, 1979, Filed *27 Joh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621503/ | APPEAL OF ALICE M. CLEMSON.Clemson v. CommissionerDocket No. 6256.United States Board of Tax Appeals5 B.T.A. 594; 1926 BTA LEXIS 2833; November 23, 1926, Decided *2833 The evidence is insufficient to show that the Commissioner's valuation of property acquired by inheritance in 1918 was erroneous. R. Lester Moore, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621506/ | LYNCHBURG COLLIERY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lynchburg Colliery Co. v. CommissionerDocket No. 3998.United States Board of Tax Appeals7 B.T.A. 282; 1927 BTA LEXIS 3201; June 14, 1927, Promulgated *3201 DEDUCTION FOR LOSS. - The taxpayer breached a contract in 1917; settled i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621507/ | ORVILLE G. HICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ELSIE M. HICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHicks v. CommissionerDocket Nos. 20241-91, 20242-91United States Tax CourtT.C. Memo 1992-80; 1992 Tax Ct. Memo LEXIS 85; 63 T.C.M. (CCH) 2026; T.C.M. (RIA) 92080; Febru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621508/ | The Bolta Company v. Commissioner.Bolta Co. v. CommissionerDocket No. 5638.United States Tax Court1945 Tax Ct. Memo LEXIS 31; 4 T.C.M. (CCH) 1067; T.C.M. (RIA) 45360; November 28, 1945*31 1. Upon the evidence, held, the salvage value of certain machines determined by the respondent for depreciation purposes is sustain... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621509/ | Appeal of MILTON H. BICKLEY.Bickley v. CommissionerDocket No. 297.United States Board of Tax Appeals1 B.T.A. 544; 1925 BTA LEXIS 2909; January 31, 1925, decided Submitted December 15, 1924. *2909 A corporation preparing to reorganize under the laws of another state transferred all of its assets to its four stockholde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621510/ | NEW FAITH, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNew Faith, Inc. v. CommissionerDocket No. 42902-85XUnited States Tax CourtT.C. Memo 1992-601; 1992 Tax Ct. Memo LEXIS 631; 64 T.C.M. (CCH) 1050; October 8, 1992, Filed *631 Decision will be entered for respondent. For Petitioner: Joseph Daniel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621512/ | HENRY JENNY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJenny v. CommissionerDocket No. 7703-75.United States Tax CourtT.C. Memo 1977-142; 1977 Tax Ct. Memo LEXIS 296; 36 T.C.M. (CCH) 607; T.C.M. (RIA) 770142; May 12, 1977, Filed Michael Antin, for the petitioner. Marion Westen, for the respondent. WIL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621513/ | N. Gordon Phillips, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lauretta M. Phillips, Petitioner, v. Commissioner of Internal Revenue, RespondentPhillips v. CommissionerDocket Nos. 58561, 58562United States Tax Court29 T.C. 47; 1957 U.S. Tax Ct. LEXIS 64; October 16, 1957, Filed *64 Decisions will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537553/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 08:07 AM CDT
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Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4474980/ | OPINION Gustafson, Judge: This case is an appeal by petitioner Ron Lykins, Inc. (RLI), under section 6330(d).1 RLI seeks our review of the determination by the Internal Revenue Service (IRS) to uphold a proposed levy on RLl’s assets. The levy is intended to recapture income tax refunds for tax years 1999 and 2000 which... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621553/ | AMERICAN GAS & ELECTRIC COMPANY AND SUBSIDIARY COMPANIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American Gas & Elec. Co. v. CommissionerDocket Nos. 67368, 67369, 69800.United States Board of Tax Appeals33 B.T.A. 471; 1935 BTA LEXIS 745; November 15, 1935, Promulgated *745 1. A corporation which ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621554/ | John D. Thompson, Petitioner v. Commissioner of Internal Revenue, Respondent; Westward, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket Nos. 4396-77, 4397-77United States Tax Court73 T.C. 878; 1980 U.S. Tax Ct. LEXIS 187; February 25, 1980, Filed *187 Decisions will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621558/ | E. E. Carroll v. Commissioner.Carroll v. CommissionerDocket No. 25570.United States Tax Court1951 Tax Ct. Memo LEXIS 343; 10 T.C.M. (CCH) 84; T.C.M. (RIA) 51022; January 25, 1951*343 Held, respondent is not barred by the statute of limitations from determining a deficiency for the year 1943. Z. W. Koby, 14 T.C. 1103"... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621559/ | PASCAL G. REDFERN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRedfern v. CommissionerDocket No. 13562-89United States Tax CourtT.C. Memo 1990-406; 1990 Tax Ct. Memo LEXIS 425; 60 T.C.M. (CCH) 382; T.C.M. (RIA) 90406; August 2, 1990, Filed *425 Decision will be entered for the respondent. Pascal G. Redfe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621560/ | PRESTON W. CARROLL and DOROTHY CARROLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarroll v. CommissionerDocket No. 1221-75.United States Tax CourtT.C. Memo 1978-173; 1978 Tax Ct. Memo LEXIS 340; 37 T.C.M. (CCH) 736; T.C.M. (RIA) 780173; May 10, 1978, Filed Ervin M. Entrekin, for the petitioners. John... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621561/ | JACK EUGENE FLEMING and CAROLYN DELL FLEMING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFleming v. CommissionerDocket Nos. 25460-82, 13415-83.United States Tax CourtT.C. Memo 1985-165; 1985 Tax Ct. Memo LEXIS 472; 49 T.C.M. (CCH) 1134; T.C.M. (RIA) 85165; April 2, 1985. Jack Eugene Fleming and Carolyn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621563/ | FRANK R. AND JUDITH C. PAULSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GERALD J. VON ALMEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPaulson v. CommissionerDocket Nos. 21436-85, 21438-85.United States Tax CourtT.C. Memo 1995-387; 1995 Tax Ct. Memo LEXIS 381; 70 T.C.M. (CCH) 399; A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621564/ | ALBERT L. EAST III AND ELLA M. EAST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEast v. CommissionerDocket No. 7616-88United States Tax CourtT.C. Memo 1989-658; 1989 Tax Ct. Memo LEXIS 658; 58 T.C.M. (CCH) 953; T.C.M. (RIA) 89658; December 18, 1989William S. Painter, Ernest G. Taylor, Jr., Alveno N. Cas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621565/ | Irene M. Reineck v. Commissioner. Oak Park Trust & Savings Bank, Trustee of E. F. Reineck Trust under Agreement No. 21567 v. Commissioner. Frederick M. Lee v. Commissioner. Winfield S. Hevenor and Lillian F. Hevenor, Husband and Wife v. Commissioner.Reineck v. CommissionerDocket Nos. 110776, 111009, 111224, 111225.Unit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621566/ | DWIGHT E. PARKS AND PEGGY J. PARKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentParks v. CommissionerDocket No. 4368-84United States Tax CourtT.C. Memo 1990-281; 1990 Tax Ct. Memo LEXIS 300; 59 T.C.M. (CCH) 803; T.C.M. (RIA) 90281; June 5, 1990, Filed *300 Decision will be entered under Rule 155. Held: ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621568/ | Gilt Edge Textile Corporation, Formerly Gilt Edge Silk Mills of New Jersey, Petitioner, v. Commissioner of Internal Revenue, RespondentGilt Edge Textile Corp. v. CommissionerDocket No. 10447United States Tax Court9 T.C. 543; 1947 U.S. Tax Ct. LEXIS 86; September 30, 1947, Promulgated *86 Decision will be entered for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621569/ | LLOYD E. WILLIAMS, JR. AND MILDRED A. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 36698-87United States Tax CourtT.C. Memo 1992-269; 1992 Tax Ct. Memo LEXIS 292; 63 T.C.M. (CCH) 2959; May 11, 1992, Filed *292 Decision will be entered under Rule 155. P entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621571/ | H. ROTHSCHILD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. JACOBSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rothschild v. CommissionerDocket Nos. 35140, 35141, 37629, 40244.United States Board of Tax Appeals26 B.T.A. 345; 1932 BTA LEXIS 1323; June 9, 1932, Promulgated *1323 P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621514/ | ESTATE OF LULU K. FLANDREAU, DECEASED, RICHARD KNIES, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Flandreau v. CommissionerDocket No. 22448-89.United States Tax CourtT.C. Memo 1992-173; 1992 Tax Ct. Memo LEXIS 184; 63 T.C.M. (CCH) 2512; March 24, 1992, Filed *184 Decision will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621550/ | CONSOLIDATED FREIGHT LINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consolidated Freight Lines, Inc. v. CommissionerDocket No. 88246.United States Board of Tax Appeals37 B.T.A. 576; 1938 BTA LEXIS 1022; March 29, 1938, Promulgated 1938 BTA LEXIS 1022">*1022 Prior to 1934 the petitioner purcha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621551/ | MARSHALL FIELD & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marshall Field & Co. v. CommissionerDocket No. 15279.United States Board of Tax Appeals14 B.T.A. 755; 1928 BTA LEXIS 2916; December 17, 1928, Promulgated 1928 BTA LEXIS 2916">*2916 Reduction of opening inventory of a business purchased b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621552/ | ESTATE OF R. R. RUSSELL, AND J. L. BORROUM, T. P. RUSSELL AND O. H. JUDKINS, EXECUTORS AND TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Russell v. CommissionerDocket No. 59226.United States Board of Tax Appeals34 B.T.A. 715; 1936 BTA LEXIS 658; June 25, 1936, Promulgated 1936 BTA LEXIS 658">*65... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/748939/ | 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/4537562/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 08:07 AM CDT
- 747 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475017/ | OPINION Wherry, Judge: The sole issue before this Court is whether we have subject matter jurisdiction. Petitioner argues we do not; respondent argues we do. We agree with respondent. Background The following recitation of facts is drawn primarily from Mary Helen Norberg’s (Ms. Norberg) motion to dismiss for lack of su... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621575/ | METRO LEASING AND DEVELOPMENT CORPORATION, EAST BAY CHEVROLET COMPANY, A CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMetro Leasing & Dev. Corp. v. Comm'rNo. 8054-99United States Tax Court119 T.C. 8; 2002 U.S. Tax Ct. LEXIS 39; 119 T.C. No. 2; July 17, 2002., Filed Metro Leasing & Dev. Corp. v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621576/ | S. B. HEININGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heininger v. CommissionerDocket No. 106518.United States Board of Tax Appeals47 B.T.A. 95; 1942 BTA LEXIS 740; June 10, 1942, Promulgated *740 1. Petitioner, engaged in selling false teeth by mail, received initial deposits from customers un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621577/ | The R. T. French Company, Petitioner v. Commissioner of Internal Revenue, RespondentR. T. French Co. v. CommissionerDocket Nos. 5026-70, 5027-70, 5028-70United States Tax Court60 T.C. 836; 1973 U.S. Tax Ct. LEXIS 63; 60 T.C. No. 89; September 6, 1973, Filed *63 Decisions will be entered under Rule 50. 1. Held: Royalty... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621578/ | LLOYD BAGNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBagnell v. CommissionerDocket No. 13707-92United States Tax CourtT.C. Memo 1993-378; 1993 Tax Ct. Memo LEXIS 396; 66 T.C.M. (CCH) 463; August 23, 1993, Filed *396 Decision will be entered for respondent with respect to the income tax deficiency. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621579/ | Samuel Segel and Margaret D. Segel v. Commissioner.Segel v. CommissionerDocket No. 1239-64.United States Tax CourtT.C. Memo 1965-221; 1965 Tax Ct. Memo LEXIS 109; 24 T.C.M. (CCH) 1131; T.C.M. (RIA) 65221; August 13, 1965Gerard R. Gemmette, for the petitioners. Robert D. Whoriskey, for the respondent. SCOTT Memorandum ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621581/ | D. B. Anders, Petitioner v. Commissioner of Internal Revenue, RespondentAnders v. CommissionerDocket No. 5094-64United States Tax Court48 T.C. 815; 1967 U.S. Tax Ct. LEXIS 46; September 6, 1967, Filed *46 Decision will be entered under Rule 50. An industrial laundry which provided a rental service of laundered apparel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621582/ | Marjorie J. Gammill, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGammill v. CommissionerDocket Nos. 9578-75, 9602-75, 9955-75United States Tax Court73 T.C. 921; 1980 U.S. Tax Ct. LEXIS 177; February 28, 1980, Filed *177 Decision will be entered for the petitioner in docket No. 9578-75.Decisions... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621583/ | AUGUST HECKSCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heckscher v. CommissionerDocket No. 82000.United States Board of Tax Appeals36 B.T.A. 1181; 1937 BTA LEXIS 614; December 22, 1937, Promulgated *614 Where a taxpayer exchanged property costing $176,382.05 for other property under a contract w... | 01-04-2023 | 11-21-2020 |
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