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https://www.courtlistener.com/api/rest/v3/opinions/4621584/ | American Police & Fire Foundation, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentAmerican Police & Fire Foundation, Inc. v. CommissionerDocket Nos. 13515-78, 22947-80United States Tax Court81 T.C. 699; 1983 U.S. Tax Ct. LEXIS 24; 81 T.C. No. 42; October 5, 1983, Filed *24 Following request for produc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621587/ | J. H. Collingwood, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. H. Collingwood and Margaret E. Collingwood, Petitioners, v. Commissioner of Internal Revenue, RespondentCollingwood v. CommissionerDocket Nos. 32482, 32483United States Tax Court20 T.C. 937; 1953 U.S. Tax Ct. LEXIS 74; September 4, 1953... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621588/ | KENNETH A. STOECKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BROWN, EGGERS and MITCHELL, INC., FORMERLY KENNETH A. STOECKLIN, C.P.A., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE , RespondentStoecklin v. CommissionerDockets Nos. 5558-84; 6436-84.United States Tax CourtT.C. Memo 1987-453; 198... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621589/ | J. A. ROWLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rowland v. CommissionerDocket No. 11476.United States Board of Tax Appeals5 B.T.A. 770; 1926 BTA LEXIS 2783; December 11, 1926, Promulgated *2783 In the absence of competent evidence, the March 1, 1913, value of timberlands, as determined by th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621592/ | Jesse W. Bush v. Commissioner.Bush v. CommissionerDocket Nos. 4973-65, 3187-66.United States Tax CourtT.C. Memo 1968-39; 1968 Tax Ct. Memo LEXIS 260; 27 T.C.M. (CCH) 177; T.C.M. (RIA) 68039; February 29, 1968, Filed ,jesse W. Bush, pro se, 614 Persons Bldg., Macon, Ga. David S. Meisel, for the respondent. WITHEYMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621593/ | Robert E. Kennedy v. Commissioner.Kennedy v. CommissionerDocket No. 3882-69 SC.United States Tax CourtT.C. Memo 1970-58; 1970 Tax Ct. Memo LEXIS 301; 29 T.C.M. (CCH) 255; T.C.M. (RIA) 70058; March 5, 1970, filed. Robert E. Kennedy, pro se, 5626 Loretto Ave., Philadelphia, Pa., David W. Winters, for the respondent. DA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621595/ | GEORGE H. FRASER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fraser v. CommissionerDocket No. 5929.United States Board of Tax Appeals6 B.T.A. 997; 1927 BTA LEXIS 3349; April 25, 1927, Promulgated *3349 No entry was made on the books of account charging off an amount due from a citizen and resident of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621596/ | Roberts Dairy Company v. Commissioner.Roberts Dairy Co. v. CommissionerDocket No. 20442.United States Tax Court1950 Tax Ct. Memo LEXIS 62; 9 T.C.M. (CCH) 1000; T.C.M. (RIA) 50271; October 31, 1950*62 In 1943 petitioner made a contribution to the National Tax Equality Association. This association was organized in the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621598/ | Sunnyside Nurseries, Also Known as Sunnyside Nurseries, Inc., a Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentSunnyside Nurseries v. CommissionerDocket No. 7817-70United States Tax Court59 T.C. 113; 1972 U.S. Tax Ct. LEXIS 39; October 19, 1972, Filed *39 Decision will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621599/ | John Demerski v. Commissioner.Demerski v. CommissionerDocket No. 2089-68.United States Tax CourtT.C. Memo 1969-96; 1969 Tax Ct. Memo LEXIS 202; 28 T.C.M. (CCH) 533; T.C.M. (RIA) 69096; May 14, 1969, Filed John Demerski, pro se, 105 6th St., Bristol, Conn. Rudolph J. Korbel, for the respondent. FORRESTERMemorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621601/ | SPENCER THORPE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thorpe v. CommissionerDocket No. 97266.United States Board of Tax Appeals42 B.T.A. 654; 1940 BTA LEXIS 972; August 29, 1940, Promulgated *972 In 1935 the petitioner received $35,000 from his lessee for breach of covenant of a lease entered int... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621603/ | KATHERINE A. SPALDING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spalding v. CommissionerDocket No. 7302.United States Board of Tax Appeals7 B.T.A. 588; 1927 BTA LEXIS 3139; July 8, 1927, Promulgated *3139 The petitioner transferred stock in one corporation, held for investment, in return for stock i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621604/ | WAYNE COPLEY BENTSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBentson v. CommissionerDocket No. 14776-85.United States Tax CourtT.C. Memo 1986-600; 1986 Tax Ct. Memo LEXIS 5; 52 T.C.M. (CCH) 1247; T.C.M. (RIA) 86600; December 29, 1986. Wayne Copley Bentson, pro se. Marikay Lee-Martinez, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621605/ | APPEAL OF BARNES-POPE ELECTRIC CO.Barnes-Pope Electric Co. v. CommissionerDocket No. 1678.United States Board of Tax Appeals2 B.T.A. 1226; 1925 BTA LEXIS 2128; November 6, 1925, Decided Submitted June 3, 1925. *2128 Philip Nichols, Esq., for the taxpayer. Edward C. Lake, Esq., for the Commissioner. *1226 Before STE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621653/ | Estate of Mary Detlefs Nilson, Deceased, Norma Nilson Briggs, Administratrix v. Commissioner.Estate of Nilson v. CommissionerDocket No. 5232-68.United States Tax CourtT.C. Memo 1972-141; 1972 Tax Ct. Memo LEXIS 115; 31 T.C.M. (CCH) 708; T.C.M. (RIA) 72141; June 29, 1972, Filed Russell E. Parsons and Michael K. Lanning ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537572/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 08:07 AM CDT
- 581 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475070/ | OPINION. Van Fossan, Judge: The sole question is whether or not the salary of Francis C. Mullen received while he was in the employ of the American Red Cross in Puerto Rico in 1945,,1946, and 1947 was exempt income under the provisions of section 251 (a) (1) and (3) of the Internal Revenue Code.1 The percentage requir... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621655/ | GEORGE T. PAPPAS and VOULA G. PAPPAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DUTTONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPappas v. CommissionerDocket Nos. 13862-80, 13863-80.United States Tax CourtT.C. Memo 1981-639; 1981 Tax Ct. Memo LEXIS 107; 42 T.C.M. (CCH) 1598; T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621656/ | JAMES C. ZINGARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentZingaro v. CommissionerDocket No. 12309-82.United States Tax CourtT.C. Memo 1983-716; 1983 Tax Ct. Memo LEXIS 68; 47 T.C.M. (CCH) 494; T.C.M. (RIA) 83716; December 1, 1983. *68 James C. Zingaro, pro se. Donna J. Pankowski, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621657/ | EDWIN L. DANA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRA M. DANA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dana v. CommissionerDocket Nos. 67669, 67670.United States Board of Tax Appeals36 B.T.A. 231; 1937 BTA LEXIS 747; June 25, 1937, Promulgated *747 1. The jurisdiction of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621659/ | ROBERT J. DENISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GEORGE F. BAKER, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDenison v. CommissionerDocket Nos. 5485-74 5565-74.United States Tax CourtT.C. Memo 1977-430; 1977 Tax Ct. Memo LEXIS 13; 36 T.C.M. (CCH) 1759; T.C.M. (RIA) 77043... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621660/ | Estate of Benjamin Lowenstein, Deceased, Leo Lowenstein and Harry Groedel, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentLowenstein v. CommissionerDocket Nos. 111414, 104543United States Tax Court3 T.C. 1133; 1944 U.S. Tax Ct. LEXIS 81; July 21, 1944, Promulgated *81 Decision will be entered un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621661/ | Donald D. McIntyre and Lily B. McIntyre v. Commissioner.McIntyre v. CommissionerDocket No. 64942.United States Tax CourtT.C. Memo 1957-239; 1957 Tax Ct. Memo LEXIS 7; 16 T.C.M. (CCH) 1102; T.C.M. (RIA) 57239; December 30, 1957*7 Petitioners claimed a dependency credit for each of their three children for the years 195... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621663/ | APPEAL OF HELEN BARCLAY, EXECUTRIX OF THE WILL OF HAROLD BARCLAY, DECEASED.Barclay v. CommissionerDocket No. 2474.United States Board of Tax Appeals4 B.T.A. 1139; 1926 BTA LEXIS 2051; September 28, 1926, Decided *2051 Evidence held insufficient to warrant a modification of the deficiency. Henriette A. Neuhaus, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621664/ | H. J. Heinz Company, Petitioner, v. Commissioner of Internal Revenue, RespondentH. J. Heinz Co. v. CommissionerDocket No. 44694United States Tax Court32 T.C. 22; 1959 U.S. Tax Ct. LEXIS 197; April 10, 1959, Filed *197 Decision will be entered for the petitioner. An unused excess profits credit arising in 1941 under se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621606/ | Victory Sand and Concrete, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentVictory Sand & Concrete, Inc. v. CommissionerDocket No. 3594-71United States Tax Court61 T.C. 407; 1974 U.S. Tax Ct. LEXIS 175; 61 T.C. No. 46; January 2, 1974, Filed *175 Decision will be entered for the petitioner. Petitioner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621607/ | Peninsula Steel Products & Equipment Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentPeninsula Steel Products & Equipment Co. v. CommissionerDocket No. 11012-77United States Tax Court78 T.C. 1029; 1982 U.S. Tax Ct. LEXIS 76; 78 T.C. No. 74; June 17, 1982, Filed *76 Decision will be entered unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621610/ | ALLISON L. S. STERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stern v. CommissionerDocket No. 93134.United States Board of Tax Appeals40 B.T.A. 757; 1939 BTA LEXIS 805; October 19, 1939, Promulgated *805 A trust for the petitioner's wife, later divorced, and his children was set up by another woman ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621611/ | G. F. VOSSLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vossler v. CommissionerDocket No. 5515.United States Board of Tax Appeals9 B.T.A. 1315; 1928 BTA LEXIS 4242; January 16, 1928, Promulgated *4242 Evidence insufficient to sustain the petitioner's claim for larger deductions from income in each o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621613/ | ROYCE C. McDOUGAL, M.D., INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent McDougal v. CommissionerDocket Nos. 2852-83, 2853-83, 2854-83.United States Tax CourtT.C. Memo 1985-64; 1985 Tax Ct. Memo LEXIS 570; 49 T.C.M. (CCH) 731; T.C.M. (RIA) 85064; February 12, 1985. James F. Davis and Keith ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621614/ | ALVIN HOWSE and JEAN M. HOWSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHowse v. CommissionerDocket No. 3462-69.United States Tax CourtT.C. Memo 1974-225; 1974 Tax Ct. Memo LEXIS 89; 33 T.C.M. (CCH) 996; T.C.M. (RIA) 74225; August 29, 1974, Filed. Alvin Howse, pro se. Stanford M. Kaufman, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621615/ | Meridian Mutual Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMeridian Mut. Ins. Co. v. CommissionerDocket No. 3615-62United States Tax Court44 T.C. 375; 1965 U.S. Tax Ct. LEXIS 73; June 17, 1965, Filed *73 Decision will be entered for the respondent. Held: 1. In determining the tax on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621616/ | SCHUMAN PIANO CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schuman Piano Co. v. CommissionerDocket No. 12772.United States Board of Tax Appeals10 B.T.A. 118; 1928 BTA LEXIS 4188; January 23, 1928, Promulgated *4188 The petitioner in the year 1920 in order to obtain an agency for a certain line of m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621617/ | Helen Lambert Norton v. Commissioner.Norton v. CommissionerDocket No. 85649.United States Tax CourtT.C. Memo 1962-20; 1962 Tax Ct. Memo LEXIS 291; 21 T.C.M. (CCH) 92; T.C.M. (RIA) 62020; January 30, 1962*291 1. Petitioner, in 1945, purchased a historic house known as the "General Wadsworth cottage" for restoration. Sh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621619/ | FINANCE CORPORATION OF NEW ENGLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Finance Corp. of New England v. CommissionerDocket No. 18742.United States Board of Tax Appeals16 B.T.A. 763; 1929 BTA LEXIS 2528; May 28, 1929, Promulgated *2528 1. Premiums paid in on capital stock may be included in inv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621620/ | Ralph G. Foster v. Commissioner.Foster v. CommissionerDocket No. 5427-70SC.United States Tax CourtT.C. Memo 1971-240; 1971 Tax Ct. Memo LEXIS 92; 30 T.C.M. (CCH) 1032; T.C.M. (RIA) 71240; September 21, 1971, Filed Ralph G. Foster, pro se, 5620 1/2 Edgemar Ave., Los Angeles, Calif. Stephen W. Simpson, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621622/ | ANDRE DECOPPET AND MURIEL DECOPPET, PETITIONERS, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. De Coppet v. CommissionerDocket Nos. 85685, 85877, 85965, 85985, 86202, 86203, 86796, 86818.United States Board of Tax Appeals38 B.T.A. 1381; 1938 BTA LEXIS 745; December 15, 1938, Promulgated *745 1. The share... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621623/ | CHRISTOPHER JAMES VALVERDE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentValverde v. CommissionerDocket No. 36740-84.United States Tax CourtT.C. Memo 1987-203; 1987 Tax Ct. Memo LEXIS 199; 53 T.C.M. (CCH) 628; T.C.M. (RIA) 87203; April 20, 1987. Christopher James Valverde, pro se. Andrew D. Weiss, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621624/ | ALBERT H. PAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPayne v. CommissionerDocket No. 16426-84.United States Tax CourtT.C. Memo 1986-93; 1986 Tax Ct. Memo LEXIS 514; 51 T.C.M. (CCH) 579; T.C.M. (RIA) 86093; March 10, 1986. Albert H. Payne, pro se. Irene Scott Carroll, for the respondent. AARONSME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621625/ | Mullin Building Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMullin Bldg. Corp. v. CommissionerDocket No. 9813United States Tax Court9 T.C. 350; 1947 U.S. Tax Ct. LEXIS 106; September 16, 1947, Promulgated *106 Decision will be entered for the respondent. Held, that certain debenture preferr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621628/ | SULTANA OIL CORPORATION, A DELAWARE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sultana Oil Corp. v. CommissionerDocket Nos. 90078, 90079.United States Board of Tax Appeals40 B.T.A. 1196; 1939 BTA LEXIS 744; December 20, 1939, Promulgated *744 1. The fact that a taxpayer elects, under the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621629/ | William W. Grant, Petitioner v. Commissioner of Internal Revenue, RespondentGrant v. CommissionerDocket No. 13985-79United States Tax Court84 T.C. 809; 1985 U.S. Tax Ct. LEXIS 84; 84 T.C. No. 54; May 6, 1985. May 6, 1985, Filed *84 Decision will be entered under Rule 155. During 1972, 1973, and 1974, petitioner perfo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621630/ | HENRY J. LANGER AND PATRICIA LANGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; I CARE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLanger v. CommissionerDocket Nos. 23310-87, 6687-88United States Tax CourtT.C. Memo 1990-268; 1990 Tax Ct. Memo LEXIS 287; 59 T.C.M. (CCH) 740; T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621633/ | SWISS OIL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Swiss Oil Corp. v. CommissionerDocket Nos. 60177, 61002, 63088, 70998.United States Board of Tax Appeals32 B.T.A. 777; 1935 BTA LEXIS 891; June 14, 1935, Promulgated *891 1. The taxpayer had a contract with the stockholders of a corpor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621635/ | APPEAL OF ACME, PALMERS & DEMOOY FOUNDRY CO.Acme, Palmers & Demooy Foundry Co. v. CommissionerDocket No. 4211.United States Board of Tax Appeals3 B.T.A. 1126; 1926 BTA LEXIS 2492; March 31, 1926, Decided Submitted December 7, 1925. *2492 1. The denial by the Commissioner of a claimed loss of good will through the sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621638/ | Robert E. Sommers v. Commissioner.Sommers v. CommissionerDocket No. 18626.United States Tax Court1950 Tax Ct. Memo LEXIS 227; 9 T.C.M. (CCH) 328; T.C.M. (RIA) 50102; April 7, 1950Simon J. Hauser, Esq., 420 Lexington Ave., New York, N. Y., for the petitioner. John J. Madden, Esq., for the respondent. DISNEYMemorandum F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621639/ | ELIZABETH G. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JERRY G. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMARTINEZ v. COMMISSIONERDocket Nos. 22479-88; 22480-88United States Tax CourtT.C. Memo 1989-649; 1989 Tax Ct. Memo LEXIS 650; 58 T.C.M. (CCH) 874; December 11, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621640/ | Helen P. Gonsky v. Commissioner.Gonsky v. CommissionerDocket Nos. 11608-77, 2963-78, 10975-78.1United States Tax CourtT.C. Memo 1981-76; 1981 Tax Ct. Memo LEXIS 672; 41 T.C.M. (CCH) 940; T.C.M. (RIA) 81076; February 23, 1981. Joseph Weigel, 622 N. Water St., Milwaukee, Wis., for the petitioner. Wayne B. Henry, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621641/ | National Bank of Commerce, Petitioner, v. Commissioner of Internal Revenue, RespondentNational Bank of Commerce v. CommissionerDocket No. 27771United States Tax Court16 T.C. 769; 1951 U.S. Tax Ct. LEXIS 226; April 13, 1951, Promulgated *226 Decision will be entered for the respondent. Petitioner, a national banking co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621642/ | JAMES AND NOREEN AVANCENA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAvancena v. CommissionerDocket No. 28026-89.United States Tax CourtT.C. Memo 1992-337; 1992 Tax Ct. Memo LEXIS 366; 63 T.C.M. (CCH) 3133; June 15, 1992, Filed *366 An appropriate order and decision will be entered. Jane Moretz Edmis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621644/ | RALPH KITCHEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kitchen v. CommissionerDocket No. 12655.United States Board of Tax Appeals11 B.T.A. 855; 1928 BTA LEXIS 3703; April 27, 1928, Promulgated *3703 Petitioner is the president and general manager of a hotel corporation. In the taxable year he was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621645/ | MICHAEL R. FRIEND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFriend v. CommissionerDocket No. 16799-83United States Tax CourtT.C. Memo 1990-144; 1990 Tax Ct. Memo LEXIS 168; 59 T.C.M. (CCH) 156; T.C.M. (RIA) 90144; March 19, 1990Michael R. Friend, pro se. Jack A. Joynt and Phillip Owens, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621652/ | ESTATE OF FRANCIS NED SCOFIELD, Deceased, GRANVILLE O. SCOFIELD, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Scofield v. CommissionerDocket No. 9606-77.United States Tax CourtT.C. Memo 1980-470; 1980 Tax Ct. Memo LEXIS 119; 41 T.C.M. (CCH) 227; T.C.M. (RIA) 80470; October 21, 1980, Fil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621665/ | Dean R. Shore and Wilma V. Shore, Petitioners v. Commissioner of Internal Revenue, RespondentShore v. CommissionerDocket No. 5225-75United States Tax Court69 T.C. 689; 1978 U.S. Tax Ct. LEXIS 180; February 13, 1978, Filed *180 Decision will be entered for the respondent. In 1968 petitioners changed the overall method ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4879907/ | In the
Court of Appeals
Second Appellate District of Texas
at Fort Worth
___________________________
No. 02-20-00070-CV
___________________________
JOHN NGUYEN AND JESLYN TRAN, Appellants
V.
MINH NGUYEN AND NGA LE, Appellees
On Appeal from ... | 01-04-2023 | 08-30-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4621666/ | Estate of Bertha V. Nottingham, Deceased, Mark C. Nottingham, Administrator v. Commissioner. M. C. Nottingham v. Commissioner.Estate of Nottingham v. CommissionerDocket Nos. 42874, 42875.United States Tax CourtT.C. Memo 1956-281; 1956 Tax Ct. Memo LEXIS 11; 15 T.C.M. (CCH) 1454; T.C.M. (RIA) 56281; December 28, 1956*11... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475111/ | OPINION. OppeR, Judge: An income tax deficiency in the amount of $1,136.75 determined against petitioner for the year 1945 is in issue. The only contested question is whether a deduction as alimony claimed by reason of payments of premiums on life insurance was properly disallowed. Petitioner filed his Federal income t... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475110/ | OPINION. Black, Judge: There is but one issue in this proceeding: Whether an erroneous and excessive tax credit given petitioner under section 3806 (b) of the Internal Revenue Code and which credit was incorporated in a final renegotiation agreement can be made the basis of the determination of a deficiency in petition... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621667/ | WENDELL W. and LIDA D. VAUGHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVaughn v. CommissionerDocket No. 33011-83.United States Tax CourtT.C. Memo 1986-578; 1986 Tax Ct. Memo LEXIS 29; 52 T.C.M. (CCH) 1133; T.C.M. (RIA) 86578; December 8, 1986. *29 Ps, who operated a general contracting business, re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621670/ | BELRIDGE OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Belridge Oil Co. v. CommissionerDocket No. 31218.United States Board of Tax Appeals26 B.T.A. 810; 1932 BTA LEXIS 1240; August 16, 1932, Promulgated *1240 "Actual cash value" of an option, paid in for capital stock, determined for investe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621671/ | DONALD STEVEN SPEAKMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpeakman v. CommissionerDocket No. 19421-84.United States Tax CourtT.C. Memo 1986-171; 1986 Tax Ct. Memo LEXIS 434; 51 T.C.M. (CCH) 939; T.C.M. (RIA) 86171; April 28, 1986. Donald Steven Speakman, pro se. Dennis R. Onnen, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621672/ | LOUIS PERAINO and SORAYDA PERAINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPERAINO v. COMMISSIONERDocket No. 16048-79, 16049-79.United States Tax CourtT.C. Memo 1982-524; 1982 Tax Ct. Memo LEXIS 219; 44 T.C.M. (CCH) 1099; T.C.M. (RIA) 82524; September 14, 1982. David A. Hoines, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621673/ | MICHAEL JOHN GARBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarber v. CommissionerDocket No. 7976-76.United States Tax CourtT.C. Memo 1978-220; 1978 Tax Ct. Memo LEXIS 294; 37 T.C.M. (CCH) 944; T.C.M. (RIA) 78220; June 12, 1978, Filed *294 Held, petitioner was not away from home when he incurred trav... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621674/ | THE CHRONICLE PUBLISHING COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChronicle Pub. Co. v. CommissionerDocket No. 18740-90United States Tax Court97 T.C. 445; 1991 U.S. Tax Ct. LEXIS 92; 97 T.C. No. 31; October 29, 1991, Filed *92 P is the publisher of a daily newspaper. During 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621677/ | RICHARD J. BORCHERS and JANE E. BORCHERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBorchers v. CommissionerDocket No. 3576-86.United States Tax CourtT.C. Memo 1988-349; 1988 Tax Ct. Memo LEXIS 374; 55 T.C.M. (CCH) 1469; T.C.M. (RIA) 88349; August 4, 1988Bernie H. Beaver, for the petitioners. Gail K. G... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621678/ | R. GOLDEN DONALDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Donaldson v. CommissionerDocket No. 30943.United States Board of Tax Appeals18 B.T.A. 230; 1929 BTA LEXIS 2092; November 18, 1929, Promulgated *2092 Certain amounts determined and allowed as ordinary and necessary expenses, the amounts be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1170453/ | 123 Utah 172 (1953)
256 P.2d 706
GIBBONS & REED CO.
v.
GUTHRIE et al.
No. 7850.
Supreme Court of Utah.
Decided May 7, 1953.
Grover A. Giles, Salt Lake City, for appellant.
Clyde & Mecham, Salt Lake City, for respondent.
*173 WADE, Justice.
Gibbons & Reed Company, respondent herein, filed suit against S.Y. Guthrie, Adam... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4475137/ | OPINION. Arnold, Judge: Immediately prior to December 20,1943, the Lester Lumber Co. had authorized common capital stock of 5,000 shares, par value $100 each, of which 3,029 were outstanding and 1,971 were unissued, and it had a surplus of at least $94,268.54. The stock was held by 15 individuals, each of whom had an o... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621753/ | WILLIAM ROY HAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHawkins v. CommissionerDocket No. 33091-88United States Tax CourtT.C. Memo 1990-341; 1990 Tax Ct. Memo LEXIS 368; 60 T.C.M. (CCH) 56; T.C.M. (RIA) 90341; July 9, 1990, Filed *368 Decision will be entered under Rule 155. William Roy Hawkins,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621756/ | YAKIMA HOP CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Yakima Hop Co. v. CommissionerDocket No. 9527.United States Board of Tax Appeals8 B.T.A. 441; 1927 BTA LEXIS 2880; October 3, 1927, Promulgated *2880 Cost of repairing trellis on hop ranch held deductible as a necessary expense. Alfred P. Dob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621757/ | Stanley J. Klein, Petitioner, v. Commissioner of Internal Revenue, RespondentKlein v. CommissionerDocket No. 3906United States Tax Court4 T.C. 1195; 1945 U.S. Tax Ct. LEXIS 181; April 26, 1945, Promulgated *181 Decision will be entered for the respondent. Petitioner was president and sole stockholder of X corporation.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621758/ | WALLACE BARNES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wallace Barnes Co. v. CommissionerDocket No. 3653.United States Board of Tax Appeals10 B.T.A. 1304; 1928 BTA LEXIS 3907; March 12, 1928, Promulgated *3907 1. The petitioner and the Bristol Machine Tool Co. were affiliated during the year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621759/ | GERALDINE E. FARRELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFARRELL v. COMMISSIONERDocket Nos. 1425-86; 44249-86United States Tax CourtT.C. Memo 1989-662; 1989 Tax Ct. Memo LEXIS 662; 58 T.C.M. (CCH) 979; December 20, 1989; As amended December 21, 1989 Harry D. Martin and*664 Thomas J. Minarcik, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621750/ | Abbott Hoffman and Anita Hoffman, Petitioners v. Commissioner of Internal Revenue, RespondentHoffman v. CommissionerDocket No. 7616-74United States Tax Court63 T.C. 638; 1975 U.S. Tax Ct. LEXIS 183; March 12, 1975, Filed 1975 U.S. Tax Ct. LEXIS 183">*183 Rules 22 and 60(a), Tax Court Rules of Practice and Procedure. -... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621751/ | JOSEPH W. ROBINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robinson v. CommissionerDocket No. 33096.United States Board of Tax Appeals21 B.T.A. 907; 1930 BTA LEXIS 1770; December 26, 1930, Promulgated 1930 BTA LEXIS 1770">*1770 In 1915 the petitioner was permitted by the principal stockholder of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621752/ | CARL AND RACHEL FISHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFisher v. CommissionerDocket No. 28033-86United States Tax CourtT.C. Memo 1994-434; 1994 Tax Ct. Memo LEXIS 442; 68 T.C.M. 599; August 25, 1994, Filed 1994 Tax Ct. Memo LEXIS 442">*442 An appriate order will be entered denying petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621761/ | Arletta C. Harris v. Commissioner.Harris v. CommissionerDocket No. 31089.United States Tax Court1952 Tax Ct. Memo LEXIS 103; 11 T.C.M. 895; T.C.M. (RIA) 52258; August 25, 19521952 Tax Ct. Memo LEXIS 103">*103 Junius H. Payne, Jr., Esq., 810 Guaranty Bank Bldg., Alexandria, La., for the petitioner. J. P. Crowe, Esq., a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621762/ | Clarence R. Williams and Mary J. Williams, Petitioners, v. Commissioner of Internal Revenue, RespondentWilliams v. CommissionerDocket No. 70187United States Tax Court35 T.C. 685; 1961 U.S. Tax Ct. LEXIS 232; January 31, 1961, Filed 1961 U.S. Tax Ct. LEXIS 232">*232 Decision will be entered under Rule 50. "Held-out-of-... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621763/ | BERTON T. and MAUREEN E. SCHAEFFER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchaeffer v. CommissionerDocket Nos. 4280-91, 16258-91United States Tax CourtT.C. Memo 1994-227; 1994 Tax Ct. Memo LEXIS 228; 67 T.C.M. 2989; May 23, 1994, Filed 1994 Tax Ct. Memo LEXIS 228">*228 For petitioners: Michael J. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621767/ | Henry H. Bonsall, Jr., and Martha G. Bonsall v. Commissioner. C. Jordan Vail and Nancy B. Vail v. Commissioner.Bonsall v. CommissionerDocket Nos. 83670 and 83705.United States Tax CourtT.C. Memo 1962-151; 1962 Tax Ct. Memo LEXIS 157; 21 T.C.M. 820; T.C.M. (RIA) 62151; June 25, 1962Eugene J. Steiner, Esq., 90 State St.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621768/ | Reilly Oil Company, Petitioner, v. Commissioner of Internal Revenue, RespondentReilly Oil Co. v. CommissionerDocket No. 19521United States Tax Court13 T.C. 919; 1949 U.S. Tax Ct. LEXIS 15; December 15, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 15">*15 Decision will be entered for the respondent. Petitioner is the succ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621770/ | LAWRENCE C. PHIPPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phipps v. CommissionerDocket No. 88241.United States Board of Tax Appeals43 B.T.A. 1010; 1941 BTA LEXIS 1418; March 19, 1941, Promulgated 1941 BTA LEXIS 1418">*1418 1. Upon facts showing that petitioner acquiesced in, affirmed, and benefi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621771/ | Alfred H. Catterall, Sr., and Dorothy Catterall, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentCatterall v. CommissionerDocket Nos. 5817-74, 6457-74, 6488-74United States Tax Court68 T.C. 413; 1977 U.S. Tax Ct. LEXIS 92; June 22, 1977, Filed 1977 U.S. Tax Ct. LEXIS 92">*92 Decisions will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621772/ | Fletcher Plastics, Inc., Stephan Schaffan, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentFletcher Plastics, Inc. v. CommissionerDocket No. 7634-74United States Tax Court64 T.C. 35; 1975 U.S. Tax Ct. LEXIS 165; April 14, 1975, Filed 1975 U.S. Tax Ct. LEXIS 165">*165 Rules 23(a)(1), 32(a), 34(a), ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621774/ | F. A. PEASE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pease v. CommissionerDocket Nos. 50283, 50889, 65238, 66847.United States Board of Tax Appeals30 B.T.A. 17; 1934 BTA LEXIS 1389; March 6, 1934, Promulgated 1934 BTA LEXIS 1389">*1389 Petitioner, "appointed and employed" as engineer by eight villa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621775/ | BRUCE R. AND VICKIE HUNSBERGER v. COMMISSIONER OF INTERNAL REVENUE, RespondentHunsberger v. CommissionerDocket No. 23330-81.United States Tax CourtT.C. Memo 1982-607; 1982 Tax Ct. Memo LEXIS 138; 44 T.C.M. 1428; T.C.M. (RIA) 82607; October 19, 1982. 1982 Tax Ct. Memo LEXIS 138">*138 Petitioners claim that the self-em... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621776/ | Grant T. Rudie, Jr., and Karen Rudie, Petitioner v. Commissioner of Internal Revenue, RespondentRudie v. CommissionerDocket No. 6032-65United States Tax Court49 T.C. 131; 1967 U.S. Tax Ct. LEXIS 15; November 29, 1967, Filed 1967 U.S. Tax Ct. LEXIS 15">*15 Decision will be entered under Rule 50. Upon the termination of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621777/ | Oahu Beach and Country Homes, Limited, a Dissolved Corporation, Pauline E. King, Trustee in Dissolution, Petitioner, v. Commissioner of Internal Revenue, Respondent. Pauline E. King, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentOahu Beach & Country Homes, Ltd. v. CommissionerDocket Nos. 27473... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621778/ | APPEAL OF SPENCER PENROSE.Penrose v. CommissionerDocket No. 2982.United States Board of Tax Appeals3 B.T.A. 329; 1926 BTA LEXIS 2703; January 14, 1926, Decided Submitted November 5, 1925. 1926 BTA LEXIS 2703">*2703 Letter appealed from held not a deficiency letter. M. C. Elliott and C. C. Hamlin, Esqs., for the taxp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621779/ | SAM PRESLEY, SR., and ESTATE OF LOUISE PRESLEY, Deceased, SAM PRESLEY, SR., Administrator, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SAM PRESLEY, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPresley v. Comm'rDocket Nos. 1867-70, 5051-70, 4720-71. United States Tax Court T.C. Memo 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621781/ | RAYMOND J. STEVENS and NANCY J. STEVENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStevens v. Comm'rDocket No. 26550-81.United States Tax CourtT.C. Memo 1985-16; 1985 Tax Ct. Memo LEXIS 613; 49 T.C.M. 491; T.C.M. (RIA) 85016; January 10, 1985. 1985 Tax Ct. Memo LEXIS 613">*613 John W. Knapp, for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621782/ | BETTY L. WILLIFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliford v. CommissionerDocket No. 8044-91United States Tax CourtT.C. Memo 1992-445; 1992 Tax Ct. Memo LEXIS 475; 64 T.C.M. 401; August 10, 1992, Filed Decision will be entered for respondent. For Petitioner: Joseph Blackwell. For Responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621783/ | MRS. J. C. ERWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. C. ERWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Erwin v. CommissionerDocket Nos. 10250, 10251.United States Board of Tax Appeals7 B.T.A. 919; 1927 BTA LEXIS 3062; August 1, 1927, Promulgated 1927 BTA LEXIS 3062">*30... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621784/ | JOSEPH M. PRICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Price v. CommissionerDocket No. 13826.United States Board of Tax Appeals12 B.T.A. 1186; 1928 BTA LEXIS 3386; July 6, 1928, Promulgated 1928 BTA LEXIS 3386">*3386 Contribution to the civic fund of the City Club of New York held not deductible.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621785/ | SAFE DEPOSIT AND TRUST COMPANY OF BALTIMORE, AS EXECUTOR OF THE LAST WILL AND TESTAMENT OF HOMER G. DAY, DECEASED, (ESTATE OF HOMER G. DAY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Safe Deposit & Trust Co. v. CommissionerDocket No. 91601.United States Board of Tax Appeals41 B.T.A. 580; 1940 BTA LEXI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621787/ | NATIONAL LAND CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Land Co. v. CommissionerDocket No. 11130.United States Board of Tax Appeals10 B.T.A. 527; 1928 BTA LEXIS 4080; February 6, 1928, Promulgated 1928 BTA LEXIS 4080">*4080 1. Where profit realized from sale of land was not included in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621789/ | Ryan Motor Sales, Inc. v. Commissioner.Ryan Motor Sales, Inc. v. CommissionerDocket No. 3405-69 SC.United States Tax CourtT.C. Memo 1970-270; 1970 Tax Ct. Memo LEXIS 88; 29 T.C.M. 1190; T.C.M. (RIA) 70270; September 24, 1970, Filed Herbert P. Phillips, 91 Merrimack St., Haverhill, Mass., for the petitioner. David L. Mi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621790/ | S & H, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentS & H, Inc. v. CommissionerDocket No. 15997-79United States Tax Court78 T.C. 234; 1982 U.S. Tax Ct. LEXIS 137; 78 T.C. No. 17; February 16, 1982, Filed 1982 U.S. Tax Ct. LEXIS 137">*137 Decision will be entered under Rule 155. Petitioner, which had... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621793/ | Estate of Mollie P. Fabric, Elliot Fabric, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Fabric v. CommissionerDocket No. 17536-81United States Tax Court83 T.C. 932; 1984 U.S. Tax Ct. LEXIS 4; 83 T.C. No. 50; December 11, 1984. December 11, 1984, Filed 1984 U.S. Tax Ct. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621795/ | ESTATE OF J. LAWRENCE DAVIS, DECEASED, BY MADGE W. DAVIS & MARTHA D. ALTIERI, EXECUTRICES, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Davis v. CommissionerDocket No. 11265-77.United States Tax CourtT.C. Memo 1979-461; 1979 Tax Ct. Memo LEXIS 63; 39 T.C.M. 509; T.C.M. (RIA) 79461; November 21, 19... | 01-04-2023 | 11-21-2020 |
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