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https://www.courtlistener.com/api/rest/v3/opinions/4621797/ | Occidental Life Insurance Company of California, Petitioner v. Commissioner of Internal Revenue, RespondentOccidental Life Ins. Co. v. CommissionerDocket No. 2630-66United States Tax Court50 T.C. 726; 1968 U.S. Tax Ct. LEXIS 84; August 12, 1968, Filed 1968 U.S. Tax Ct. LEXIS 84">*84 Decision will be entered for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621798/ | ROBERT M. GREEN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket No. 13834.United States Board of Tax Appeals12 B.T.A. 1046; 1928 BTA LEXIS 3408; June 30, 1928, Promulgated 1928 BTA LEXIS 3408">*3408 The petitioner, having failed to introduce sufficient evidence to enable u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621799/ | J. E. MURPHY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Murphy v. CommissionerDocket Nos. 7137, 26472.United States Board of Tax Appeals9 B.T.A. 610; 1927 BTA LEXIS 2545; December 17, 1927, Promulgated 1927 BTA LEXIS 2545">*2545 1. Royalty income from certain oil and gas leases held not to be capita... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621800/ | CONSUMERS NATURAL GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consumers Natural Gas Co. v. CommissionerDocket No, 66870.United States Board of Tax Appeals30 B.T.A. 1263; 1934 BTA LEXIS 1198; July 24, 1934, Promulgated 1934 BTA LEXIS 1198">*1198 Where a taxpayer is engaged in the business o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621803/ | GLENN L. SNOW, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentSnow v. Comm'rDocket No. 5675-10L.United States Tax Court2011 U.S. Tax Ct. LEXIS 68; April 18, 2011, Decided2011 U.S. Tax Ct. LEXIS 68">*68 Glenn L. Snow, Petitioner, Pro se.For Respondent: Martha Jane Weber, Nashville, TN.Robert N. Armen, Specia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621804/ | Ethel Gregg Mann v. Commissioner. Blanche C. Chapman v. Commissioner.Mann v. CommissionerDocket Nos. 58433, 58439.United States Tax CourtT.C. Memo 1957-49; 1957 Tax Ct. Memo LEXIS 201; 16 T.C.M. 212; T.C.M. (RIA) 57049; March 28, 19571957 Tax Ct. Memo LEXIS 201">*201 Held, voluntary payments by a corporation to the wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621805/ | J. W. TEASDALE & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. W. Teasdale & Co. v. CommissionerDocket No. 2715.United States Board of Tax Appeals5 B.T.A. 1244; 1927 BTA LEXIS 3647; January 27, 1927, Promulgated 1927 BTA LEXIS 3647">*3647 1. A petition appealing from the determination of deficie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621806/ | SUPERIOR TUBE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Superior Tube Co. v. CommissionerDocket Nos. 16104, 16553.United States Board of Tax Appeals20 B.T.A. 749; 1930 BTA LEXIS 2047; September 10, 1930, Promulgated 1930 BTA LEXIS 2047">*2047 The petitioner is entitled to have its tax liability ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621808/ | JOSEPH J. TALLAL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTallal v. CommissionerDocket No. 19237-80.United States Tax CourtT.C. Memo 1984-486; 1984 Tax Ct. Memo LEXIS 186; 48 T.C.M. 1082; T.C.M. (RIA) 84486; September 11, 1984. 1984 Tax Ct. Memo LEXIS 186">*186 Petitioner was a limited partner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621811/ | Liant Record, Inc. v. Commissioner. William I. Alpert and Paula G. Alpert v. Commissioner. Abraham Alpert and Sarah Alpert v. Commissioner. Jack L. Alpert v. Commissioner.Liant Record, Inc. v. CommissionerDocket Nos. 72955, 83431-83433.United States Tax CourtT.C. Memo 1963-53; 1963 Tax Ct. Memo LEXIS 292; 22 T.C.M. 203... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621813/ | Curtis B. Woodson and Estate of Fern R. Woodson, Deceased, Curtis B. Woodson, Independent Executor, Petitioner v. Commissioner of Internal Revenue, RespondentWoodson v. CommissionerDocket No. 646-79United States Tax Court73 T.C. 779; 1980 U.S. Tax Ct. LEXIS 194; February 5, 1980, Filed 1980 U.S. Tax Ct. LEXIS 194">*194... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621815/ | H. P. HERMANCE ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 1Hermance v. CommissionerDocket No. 11192.United States Board of Tax Appeals11 B.T.A. 420; 1928 BTA LEXIS 3808; April 6, 1928, Promulgated 1928 BTA LEXIS 3808">*3808 John E. McClure, Esq., for the petitioners. M. N. Fisher, Esq., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621818/ | RICHARD C. BROWN AND JOAN C. BROWN, ET AL, 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. CommissionerDocket Nos. 10262-76, 10263-76, 10264-76, 10265-76, 10266-76, 10267-76, 10268-76.United States Tax CourtT.C. Memo 1980-267; 1980 Tax Ct. Memo LEXIS 318; 40 T.C.M. 725; T.C.M. (RIA) 80267; July ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621819/ | George M. Zeagler v. Commissioner.Zeagler v. CommissionerDocket Nos. 53410, 55075.United States Tax CourtT.C. Memo 1958-93; 1958 Tax Ct. Memo LEXIS 136; 17 T.C.M. 454; T.C.M. (RIA) 58093; May 23, 1958William T. Rogers, Esq., Florida National Bank Building, Jacksonville, Fla., and John W. Donahoo, Esq., for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621820/ | RICHARD H. BAUMBACH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baumbach v. CommissionerDocket No. 99895.United States Board of Tax Appeals42 B.T.A. 88; 1940 BTA LEXIS 1051; June 14, 1940, Promulgated 1940 BTA LEXIS 1051">*1051 HEAD OF FAMILY. - Petitioner is not the head of a family by reason of his ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621825/ | KENNETH L. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 22121-87.United States Tax CourtT.C. Memo 1988-454; 1988 Tax Ct. Memo LEXIS 505; 56 T.C.M. 275; T.C.M. (RIA) 88454; September 22, 1988. Kenneth L. Thomas, pro se. Joel D. Arnold, for the respondent. WHALENME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621827/ | Robert H. Heller and Mary V. Heller v. Commissioner.Heller v. CommissionerDocket No. 74301.United States Tax CourtT.C. Memo 1959-238; 1959 Tax Ct. Memo LEXIS 10; 18 T.C.M. 1139; T.C.M. (RIA) 59238; December 23, 19591959 Tax Ct. Memo LEXIS 10">*10 Held, payments made to Kenneth H. Runyon in 1953 were in payment for ser... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621828/ | WILLIAM FONTAINE ALEXANDER III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlexander v. CommissionerDocket No. 10406-77.United States Tax CourtT.C. Memo 1979-244; 1979 Tax Ct. Memo LEXIS 280; 38 T.C.M. 969; T.C.M. (RIA) 79244; June 26, 1979, Filed William Fontaine Alexander III, pro se. Scott W. Gray, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621830/ | Leon and Eddie, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLeon & Eddie, Inc. v. CommissionerDocket No. 15914United States Tax Court10 T.C. 1115; 1948 U.S. Tax Ct. LEXIS 161; June 14, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS 161">*161 Decision will be entered for the petitioner. In determining t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621832/ | George C. Dade v. Commissioner. * Jesse E. Dade v. Commissioner. Martin Anderson v. Commissioner. Robert E. Dade v. Commissioner. Dade v. CommissionerDocket Nos. 6825, 6826, 6827, 6837.United States Tax Court1946 Tax Ct. Memo LEXIS 121; 5 T.C.M. 670; T.C.M. (RIA) 46181; July 31, 1946Briggs G. Simpich, Esq., 1140 Woodwa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562792/ | DLD-268 NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
___________
No. 20-1351
_... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562793/ | DLD-280 NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
___________
No. 20-2205
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621853/ | GEORGE A. FINK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. 1George A. Fink Co. v. CommissionerDocket No. 1369.United States Board of Tax Appeals5 B.T.A. 76; 1926 BTA LEXIS 1995; October 13, 1926, Decided *1995 The taxpayers were each one of a group of corporations which filed a consolidated retur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621854/ | Robert L. Nowland and Mary C. Nowland, His Wife v. Commissioner. The North Beach Amusement Company, Inc. v. Commissioner. Charles E. Nelson and Virginia M. Nelson, His Wife v. Commissioner.Nowland v. CommissionerDocket Nos. 48472, 48661, 48662.United States Tax CourtT.C. Memo 1956-72; 1956 Tax Ct. Memo LEXIS 224; 15 T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621855/ | Appeal of NEW YORK, ONTARIO & WESTERN RAILWAY CO.New York, O. & W. R. Co. v. CommissionerDocket No. 974.United States Board of Tax Appeals1 B.T.A. 1172; 1925 BTA LEXIS 2631; May 21, 1925, decided Submitted April 20, 1925. *2631 By the Federal Control Act and the compensation agreement pursuant thereto the Director Ge... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621856/ | James E. Blatchford v. Commissioner.Blatchford v. CommissionerDocket No. 58107.United States Tax CourtT.C. Memo 1963-83; 1963 Tax Ct. Memo LEXIS 261; 22 T.C.M. (CCH) 356; T.C.M. (RIA) 63083; March 21, 1963Robert P. Smith, Esq., Bowen Bldg., Washington, D.C., Joseph W. Kiernan, Esq., and D. A. Baker, Esq., for petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621858/ | Diana D. and Irving L. W. Gloninger v. Commissioner.Gloninger v. CommissionerDocket No. 887-62.United States Tax CourtT.C. Memo 1963-310; 1963 Tax Ct. Memo LEXIS 34; 22 T.C.M. (CCH) 1635; T.C.M. (RIA) 63310; November 25, 1963Frederick C. Fiechter, Jr., for the petitioners. Malin VanAntwerp and Francis J. Cantrel, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621860/ | WILLIAM L. PIERCE AND PAULA PIERCE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPierce v. CommissionerDocket No. 24782-84.United States Tax CourtT.C. Memo 1986-552; 1986 Tax Ct. Memo LEXIS 55; 52 T.C.M. (CCH) 1036; T.C.M. (RIA) 86552; November 18, 1986. William L. Pierce, pro se. John Naumann Strange, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621861/ | Spencer Quarries, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentSpencer Quarries, Inc. v. CommissionerDocket No. 57489United States Tax Court27 T.C. 392; 1956 U.S. Tax Ct. LEXIS 28; November 29, 1956, Filed *28 Decision will be entered under Rule 50. Held, that the deposits in issue quarried and sol... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621863/ | Transoceanic Terminal Corporation v. Commissioner.Transoceanic Terminal Corp. v. CommissionerDocket No. 42217.United States Tax Court1954 Tax Ct. Memo LEXIS 271; 13 T.C.M. (CCH) 227; T.C.M. (RIA) 54080; March 18, 1954*271 The percentage used in 1947 and 1948 by petitioner in computing deductions for depreciation of in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475184/ | OPINION. Murdock, Judge: The question here is whether the petitioner’s wife was a real partner, and that depends upon their intent. Commissioner v. Culbertson, 337 U. S. 733. The petitioner relied solely upon the facts agreed to by the parties and called no witness. Cf. Max Cohen, 9 T. C. 1156, 1162; Wichita Terminal E... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621865/ | APPEAL OF ERNEST P. WAUD AND THE NORTHERN TRUST CO., EXECUTORS, ESTATE OF GEORGE F. GRIFFIN.Waud v. CommissionerDocket No. 5612.United States Board of Tax Appeals6 B.T.A. 871; 1927 BTA LEXIS 3385; April 16, 1927, Promulgated *3385 Where under the will of a decedent the income of a trust fund is payable to a designated... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621866/ | GRACE CAPPUCCILLI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cappuccilli v. CommissionerDocket Nos. 2095-77, 2097-77, 2207-77, 2208-77, 5255-77, 5801-77.United States Tax CourtT.C. Memo 1980-347; 1980 Tax Ct. Memo LEXIS 239; 40 T.C.M. (CCH) 1084; T.C.M. (RIA) 80347; August 28, 1980, Filed Vi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621868/ | Samuel Bornstein and Lena Bornstein v. Commissioner.Bornstein v. CommissionerDocket No. 91038.United States Tax CourtT.C. Memo 1963-291; 1963 Tax Ct. Memo LEXIS 55; 22 T.C.M. (CCH) 1489; T.C.M. (RIA) 63291; October 24, 1963*55 Held, that the principal petitioner is not entitled to a deduction for "prepaid interest" pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621870/ | Morris A. Stoltzfus and Ruth E. Stoltzfus v. Commissioner. M. A. Stoltzfus, Inc. v. Commissioner.Stoltzfus v. Comm'rDocket Nos. 3827-67 and 3828-67. United States Tax CourtT.C. Memo 1970-337; 1970 Tax Ct. Memo LEXIS 23; 29 T.C.M. (CCH) 1610; T.C.M. (RIA) 70337; December 10, 1970, Filed *23 Morris A. Stoltzfus and cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621871/ | MASHEK ENGINEERING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mashek Engineering Co. v. CommissionerDocket No. 7449.United States Board of Tax Appeals11 B.T.A. 169; 1928 BTA LEXIS 3851; March 23, 1928, Promulgated *3851 1. Personal service classification denied. 2. Evidence held insufficient t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621873/ | A. J. Gilbert v. Commissioner. Etta L. Gilbert v. Commissioner.Gilbert v. CommissionerDocket Nos. 14977, 14978.United States Tax Court1952 Tax Ct. Memo LEXIS 228; 11 T.C.M. (CCH) 457; T.C.M. (RIA) 52135; May 12, 1952*228 A. John Pfeiffer, C.P.A., for the petitioners. Ralph V. Bradbury, Esq., for the respondent. RAUMM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621874/ | Deseret Live Stock Company v. Commissioner.Deseret Live Stock Co. v. CommissionerDocket No. 33729.United States Tax Court1953 Tax Ct. Memo LEXIS 326; 12 T.C.M. (CCH) 310; T.C.M. (RIA) 53093; March 25, 1953Walter G. Moyle, Esq., 1109 Warner Building, Washington, D.C., and Seymour Wells, C.P.A., for the petitioner. R. G.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669042/ | ACCEPTED
08-20-00015-CV
08-20-00015-CV EIGHTH COURT OF APPEALS
EL PASO, TEXAS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4621836/ | J. H. McKinley and Edna McKinley, Petitioners, v. Commissioner of Internal Revenue, RespondentMcKinley v. CommissionerDocket No. 76846United States Tax Court34 T.C. 59; 1960 U.S. Tax Ct. LEXIS 173; April 14, 1960, Filed 1960 U.S. Tax Ct. LEXIS 173">*173 Decision will be entered for the respondent. Petitioner J. H. McK... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621837/ | CARL ROBERT TUCKER III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTucker v. CommissionerDocket No. 33721-83.United States Tax CourtT.C. Memo 1985-358; 1985 Tax Ct. Memo LEXIS 268; 50 T.C.M. 458; T.C.M. (RIA) 85358; July 22, 1985. 1985 Tax Ct. Memo LEXIS 268">*268 Held: (1) Deficiency in income tax for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621839/ | Fritz Thompson and Dora M. Thompson, Petitioners, v. Commissioner of Internal Revenue, RespondentThompson v. CommissionerDocket No. 85740United States Tax Court38 T.C. 153; 1962 U.S. Tax Ct. LEXIS 147; April 26, 1962, Filed 1962 U.S. Tax Ct. LEXIS 147">*147 Decision will be entered for the respondent. 1. Lots in a pla... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621852/ | JOHN A. AND SUSAN C. MCGUIRE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGuire v. CommissionerDocket No. 28105-86United States Tax CourtT.C. Memo 1990-610; 1990 Tax Ct. Memo LEXIS 690; 60 T.C.M. 1346; T.C.M. (RIA) 90610; December 4, 1990, Filed John A. McGuire, pro se. Jeffery N. Kelm1990 Tax Ct. Memo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621843/ | BARBARA BROTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrotman v. CommissionerDocket No. 29294-91.United States Tax Court105 T.C. 141; 1995 U.S. Tax Ct. LEXIS 47; 105 T.C. No. 12; 19 Employee Benefits Cas. (BNA) 1850; August 24, 1995, Filed 1995 U.S. Tax Ct. LEXIS 47">*47 Pursuant to a purported qu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621844/ | DAVID A. SAMONDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSamonds v. CommissionerDocket No. 3954-91United States Tax CourtT.C. Memo 1993-329; 1993 Tax Ct. Memo LEXIS 331; 66 T.C.M. 235; 17 Employee Benefits Cas. (BNA) 1131; July 26, 1993, Filed 1993 Tax Ct. Memo LEXIS 331">*331 Decision will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621846/ | Katherine Adams v. Commissioner. Edward H. Adams v. Commissioner.Adams v. CommissionerDocket Nos. 12805 and 12806.United States Tax Court1949 Tax Ct. Memo LEXIS 189; 8 T.C.M. 483; T.C.M. (RIA) 49116; May 12, 19491949 Tax Ct. Memo LEXIS 189">*189 Partnership. - Family partnership consisting of husband and wife and thei... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621847/ | Beacon Auto Radiator Repair Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBeacon Auto Radiator Repair Co. v. CommissionerDocket No. 5156-67United States Tax Court52 T.C. 155; 1969 U.S. Tax Ct. LEXIS 142; April 28, 1969, Filed 1969 U.S. Tax Ct. LEXIS 142">*142 Decision will be entered for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621848/ | WILLIAM T. HUNTER, JR. and CHRISTINE F. HUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD M. WARONKER and BERYL G. WARONKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHunter v. CommissionerDocket Nos. 8590-79, 8786-79.United States Tax CourtT.C. Memo 1982-126; 1982 Tax Ct. Mem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621849/ | Estate of John F. Nutt, Deceased, Eileen M. Nutt and Frances D. Nutt, Executrixes, Petitioner v. Commissioner of Internal Revenue, Respondent; Eileen M. Nutt, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Nutt v. Comm'rDocket Nos. 77669, 77670United States Tax Court52 T.C. 484; 1969 U.S. Tax Ct. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621875/ | WILLIAM H. HOTCHKISS ESTATE, MARY B. HOTCHKISS, ELEANOR H. POTTER ESTATE, RODERICK POTTER, MARGARET H. STREIT, AND RAYMOND E. STREIT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hotchkiss v. CommissionerDocket Nos. 16101, 17510-17512, 17862, 23722-23725.United States Board of Tax Appeals16 B.T.A. 1334;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475211/ | Black, Judge-. This proceeding involves deficiencies in excess profits tax for the calendar years 1942 and 1943 in the respective amounts of $39,959.89 and $186,944.91. The deficiencies are due to numerous adjustments to petitioner’s net income. Many of these adjustments are not contested by petitioner. Respondent’s ad... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4336744/ | DAVID M. AND PHYLLIS E. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. Comm'rNo. 6412-04SUnited States Tax CourtT.C. Summary Opinion 2007-166; 2007 Tax Ct. Summary LEXIS 173; September 24, 2007, FiledPURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECED... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4621876/ | James H. Knox Trust, Percival G. Bixby, George E. Merrill and Manufacturers & Traders Trust Company, Co-Trustees, Petitioners, v. Commissioner of Internal Revenue, Respondent. Alice B. Knox Trust, Percival G. Bixby, George E. Merrill and Manufacturers & Traders Trust Company, Co-Trustees, Petitioners, v. Commissioner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621877/ | CASSIUS C. LOWERS, JR. AND MARY J. LOWERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLowers v. CommissionerDocket No. 1694-90United States Tax CourtT.C. Memo 1991-75; 1991 Tax Ct. Memo LEXIS 90; 61 T.C.M. (CCH) 1971; T.C.M. (RIA) 91075; February 27, 1991, Filed *90 Decision will be entered for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621878/ | Arkansas Motor Coaches, Limited, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentArkansas Motor Coaches, Ltd. v. CommissionerDocket No. 32534United States Tax Court28 T.C. 282; 1957 U.S. Tax Ct. LEXIS 202; April 30, 1957, Filed *202 Decision will be entered under Rule 50. Respondent allowed petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621880/ | James H. Morrison and Marjorie A. Morrison, Petitioners v. Commissioner of Internal Revenue, RespondentMorrison v. CommissionerDocket No. 2491-74United States Tax Court71 T.C. 683; 1979 U.S. Tax Ct. LEXIS 183; January 29, 1979, Filed *183 Decision will be entered under Rule 155. Petitioner husband was a Member of Cong... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621881/ | ESTATE OF J. SHIRLEY SWEENEY, Deceased, JANE A. SWEENEY, Independent Executrix, and JANE A. SWEENEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF J. SHIRLEY SWEENEY, Deceased, JANE A. SWEENEY, Executrix, and JANE A. SWEENEY, Surviving Spouse, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621882/ | BURT L. DAVIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLARA MAY DAVIS, KENNETH M. DAVIS AND ANITA M. MACDONALD, EXECUTORS OF THE ESTATE OF WINFIELD S. DAVIS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davis v. CommissionerDocket Nos. 30893, 30894, 39731.United States B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621883/ | James R. Baer v. Commissioner. Vera I. Baer v. Commissioner.Baer v. CommissionerDocket Nos. 29094, 29095.United States Tax Court1952 Tax Ct. Memo LEXIS 207; 11 T.C.M. (CCH) 520; T.C.M. (RIA) 52155; May 26, 1952*207 Herbert C. Hirschboeck, Esq., 735 N. Water St., Milwaukee, Wis., and Charles E. Prieve, Esq., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621884/ | Mitchell Offset Plate Service, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; Sam Weiss and Beatrice Weiss, Petitioners v. Commissioner of Internal Revenue, RespondentMitchell Offset Plate Service, Inc. v. CommissionerDocket Nos. 5835-67, 5836-67United States Tax Court53 T.C. 235; 1969 U.S. Tax Ct. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621885/ | James F. Waters, Inc. (a California corporation) formerly James F. Waters (a California corporation) v. Commissioner.James F. Waters, Inc. v. CommissionerDocket No. 3924.United States Tax Court1945 Tax Ct. Memo LEXIS 118; 4 T.C.M. (CCH) 791; T.C.M. (RIA) 45257; July 16, 1945*118 In 1938 petitioner acquired through mer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621887/ | STOUTS MOUNTAIN COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stouts Mountain Coal Co. v. CommissionerDocket No. 6542.United States Board of Tax Appeals4 B.T.A. 1292; 1926 BTA LEXIS 2038; September 30, 1926, Decided *2038 A corporation owning and operating a mine and claiming a deduction from g... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621888/ | Margaret Batts Tobin, Petitioner, v. Commissioner of Internal Revenue, Respondent. Edgar G. Tobin, Petitioner, v. Commissioner of Internal Revenue, RespondentTobin v. CommissionerDocket Nos. 13611, 13612United States Tax Court11 T.C. 928; 1948 U.S. Tax Ct. LEXIS 24; November 30, 1948, Promulgated *24 Decisions will be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621889/ | J. C. SHEPHERD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShepherd v. CommissionerNo. 2574-97United States Tax Court115 T.C. 376; 2000 U.S. Tax Ct. LEXIS 77; 115 T.C. No. 30; October 26, 2000, Filed *77 FOLEY, J., dissenting: The majority relies on Kincaid v. United States, 682 F.2d 1220">682 F.2d 1220,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621893/ | Chamber of Commerce of Kansas City, Kansas, Petitioner, v. Commissioner of Internal Revenue, RespondentChamber of Commerce v. CommissionerDocket No. 71897United States Tax Court35 T.C. 562; 1961 U.S. Tax Ct. LEXIS 251; January 13, 1961, Filed *251 Decision will be entered for the respondent. Petitioner, an organizatio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621894/ | James D. Allen v. Commissioner.Allen v. CommissionerDocket No. 337-67.United States Tax CourtT.C. Memo 1968-218; 1968 Tax Ct. Memo LEXIS 83; 27 T.C.M. (CCH) 1082; T.C.M. (RIA) 68218; September 26, 1968. Filed James D. Allen, pro se, Route 9, Maryville, Tenn. Martin R. Nathan, for the respondent. TIETJENSMemorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621899/ | Appeal of HAWKS NURSERY CO.Hawks v. Nursery Co. v CommissionerDocket No. 1469.United States Board of Tax Appeals1 B.T.A. 1207; 1925 BTA LEXIS 2613; May 23, 1925, decided Submitted May 6, 1925. *2613 Charles H. Hawks, Jr., for the taxpayer. W. Frank Gibbs, Esq., for the Commissioner. Before GRAUPNER and TRAMMELL. Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621903/ | BARDWELL, PRITCHARD & CO. (A PARTNERSHIP COMPOSED OF D. G. BARDWELL, CLUFF PRITCHARD, AND BENTON NEELY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bardwell, Pritchard & Co. v. CommissionerDocket Nos. 36771, 41521.United States Board of Tax Appeals20 B.T.A. 350; 1930 BTA LEXIS 2147; July 28, 1930, Prom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621904/ | THE PUGET SOUND NATIONAL BANK OF TACOMA, WASHINGTON, JOHN W. DAVIS, AND MRS. MILDRED FULLER WALLACE, AS RESIDUARY LEGATEES UNDER WILL OF H. C. WALLACE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Puget Sound Nat'l Bank v. CommissionerDocket No. 80461.United States Board of Tax Appeals36 B.T.A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621906/ | SEYMOUR WATERMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Waterman v. CommissionerDocket Nos. 8699-72, 8700-72, 8701-72, 8743-72.United States Tax CourtT.C. Memo 1975-209; 1975 Tax Ct. Memo LEXIS 157; 34 T.C.M. (CCH) 910; T.C.M. (RIA) 750209; June 30, 1975, Filed Alan Claman and Justin L. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621907/ | RODNEY D. WHITTEN AND CAROL A. WHITTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitten v. CommissionerDocket No. 6122-81.United States Tax CourtT.C. Memo 1983-222; 1983 Tax Ct. Memo LEXIS 566; 45 T.C.M. (CCH) 1378; T.C.M. (RIA) 83222; April 25, 1983. Rodney D. Whitten and Carol A. Whitten, pro se. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621909/ | Olen F. Featherstone, Petitioner, v. Commissioner of Internal Revenue, Respondent. Martha Featherstone, Petitioner, v. Commissioner of Internal Revenue, Respondent. Olen F. Featherstone and Martha Featherstone, Petitioners, v. Commissioner of Internal Revenue, RespondentFeatherstone v. CommissionerDocket Nos. 37809, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621912/ | William H. Kinch v. Commissioner. Samuel J. Dark v. Commissioner.Kinch v. CommissionerDocket Nos. 106843, 109275.United States Tax Court1942 Tax Ct. Memo LEXIS 67; 1 T.C.M. (CCH) 147; T.C.M. (RIA) 42613; November 28, 1942*67 H. A. Mihills, C.P.A., 917 Munsey Bldg., Washington, D.C., for the petitioners. Loren P. Oakes... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621913/ | HOLLY DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holly Development Co. v. CommissionerDocket No. 99618.United States Board of Tax Appeals44 B.T.A. 51; 1941 BTA LEXIS 1395; April 3, 1941, Promulgated *1395 Interest paid during the taxable year on Federal income tax deficiencies for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621914/ | Gilmore C. Gulbranson v. Commissioner.Gulbranson v. CommissionerDocket No. 4048-66.United States Tax CourtT.C. Memo 1968-149; 1968 Tax Ct. Memo LEXIS 149; 27 T.C.M. (CCH) 738; T.C.M. (RIA) 68149; July 16, 1968, Filed Gilmore C. Gulbranson, pro se, 12333 S.LaSalle St., Chicago, Ill James F. Hanley, Jr., for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621915/ | Stormfeltz-Loveley Company Trust, Detroit Trust Company, Trustee for Owners of Beneficial Interests v. Commissioner.Stormfeltz-Loveley Co. Trust v. CommissionerDocket No. 110662.United States Tax Court1943 Tax Ct. Memo LEXIS 282; 2 T.C.M. (CCH) 183; T.C.M. (RIA) 43251; May 27, 1943*282 1. Held, petitioner is a trust ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621916/ | Sabino F. Ciorciari v. Commissioner.Ciorciari v. CommissionerDocket No. 90201.United States Tax CourtT.C. Memo 1963-162; 1963 Tax Ct. Memo LEXIS 182; 22 T.C.M. (CCH) 784; T.C.M. (RIA) 63162; June 11, 1963Sabino F. Ciorciari, pro se, 474 60th St., Brooklyn, N. Y., Stephen M. Miller for the respondent. RAUMMemorandum Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621920/ | FIFTH AVENUE BANK OF NEW YORK AS EXECUTOR OF THE ESTATE OF CETTIE G. SHEPHERD, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fifth Ave. Bank v. CommissionerDocket No. 69166.United States Board of Tax Appeals32 B.T.A. 208; 1935 BTA LEXIS 983; March 7, 1935, Promulgated *983 Under a trust indentu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475249/ | OPINION. HaRROn, Judge: The petitioner, pursuant to section 40B (e) of the Eenegotiation Act, as amended, seeks redetermination of its excessive profits, if any, under the Eenegotiation Act. The original determination by the Under Secretary of War was made on September 6, 1944. It was a unilateral determination. This p... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475250/ | VASQUEZ, Judge: Respondent determined deficiencies of $806,375, $784,678, and $491,239 in petitioners’ Federal income tax for 2004, 2005, and 2006, respectively. The issues for decision after partial settlement1 are: (1) whether petitioners are entitled to a charitable contribution deduction with respect to the conserv... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621988/ | LEO GRUDIN and HARRIETTE GRUDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrudin v. CommissionerDocket No. 445-71.United States Tax CourtT.C. Memo 1974-251; 1974 Tax Ct. Memo LEXIS 67; 33 T.C.M. (CCH) 1116; T.C.M. (RIA) 74251; September 23, 1974, Filed. Bruce I. Hochman, for the petitioners. Eddy M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113487/ | 2022 WI 6
SUPREME COURT OF WISCONSIN
CASE NO.: 2021AP802
COMPLETE TITLE: Andrew Waity, Judy Ferwerda, Michael Jones and
Sara
Bringman,
Plaintiffs-Respondents,
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4621925/ | ELECTRIC APPLIANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Electric Appliance Co. v. CommissionerDocket No. 28543.United States Board of Tax Appeals19 B.T.A. 707; 1930 BTA LEXIS 2339; April 25, 1930, Promulgated 1930 BTA LEXIS 2339">*2339 1. There was no error in the Commissioner's action in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621926/ | J. G. Boswell Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. G. Boswell Company (successor by merger to Tulare Lake Land Company), Petitioner, v. Commissioner of Internal Revenue, RespondentJ. G. Boswell Co. v. CommissionerDocket Nos. 61846, 66655United States Tax Court34 T.C. 539; 1960 U.S. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621927/ | Estate of Mabel K. Carter, Deceased, Gilbert Carter, Executor, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Carter v. CommissionerDocket Nos. 80005-80010, 80042United States Tax Court35 T.C. 326; 1960 U.S. Tax Ct. LEXIS 16; November 25, 1960, Filed 1960 U.S. Tax Ct. LEXIS 16">*16 Deci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621928/ | GARY L. SIBEN, MICHELE SIBEN, SIDNEY SIBEN, STELLA SIBEN, STEPHEN G. SIBEN, EILEEN L. SIBEN, WALTER SIBEN AND LILLIAN SIBEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSiben v. CommissionerDocket No. 5027-85United States Tax CourtT.C. Memo 1990-435; 1990 Tax Ct. Memo LEXIS 448; 60 T.C.M. 524; T.C.M. (RI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621929/ | WESER BROS., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Weser Bros., Inc. v. CommissionerDocket Nos. 10548, 17055, 25239.United States Board of Tax Appeals12 B.T.A. 1394; 1928 BTA LEXIS 3343; July 18, 1928, Promulgated 1928 BTA LEXIS 3343">*3343 1. The evidence fails to establish that the Commi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621930/ | Amfac, Inc., et al., 1 Petitioner v. Commissioner of Internal Revenue, RespondentAmfac, Inc. v. CommissionerDocket No. 7236-75United States Tax Court70 T.C. 305; 1978 U.S. Tax Ct. LEXIS 115; May 23, 1978, Filed 1978 U.S. Tax Ct. LEXIS 115">*115 Decision will be entered for the respondent. Puna expended certain sums in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621931/ | Oswill M. Cummings, Jr. v. Commissioner.Cummings v. CommissionerDocket No. 3183-65.United States Tax CourtT.C. Memo 1968-52; 1968 Tax Ct. Memo LEXIS 245; 27 T.C.M. 273; T.C.M. (RIA) 68052; March 29, 1968. Filed S.P.Keith, Jr., P.O.Box 8332, Birmingham, Ala., for the petitioner. Homer F. Benson, for the respondent. 274... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621932/ | H. V. GREENE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. v. Greene Co. v. CommissionerDocket No. 3127.United States Board of Tax Appeals5 B.T.A. 442; 1926 BTA LEXIS 2857; November 11, 1926, Decided 1926 BTA LEXIS 2857">*2857 1. During 1919 petitioner had contracts whereby it was obligated to s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621933/ | James L. Meldon v. Commissioner. Theo. J. Ely Manufacturing Company, James L. Meldon, Receiver v. Commissioner.Meldon v. CommissionerDocket Nos. 30426, 30433.United States Tax Court1953 Tax Ct. Memo LEXIS 73; 12 T.C.M. 1236; T.C.M. (RIA) 53353; October 30, 1953Enoch C. Filer, Esq., 1005 Arial Building, Erie, Pa., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621934/ | Joseph C. Brightbill v. Commissioner.Brightbill v. CommissionerDocket No. 15010.United States Tax Court1949 Tax Ct. Memo LEXIS 270; 8 T.C.M. 112; T.C.M. (RIA) 49021; February 4, 19491949 Tax Ct. Memo LEXIS 270">*270 Held, petitioner not entitled to deductions under section 23 (u), I.R.C., on account of payments made t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621935/ | WILLIAM FRIEDMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Friedman v. Comm'rDocket Nos. 3858-73, 3859-73, 3860-73, 3861-73, 3862-73, 3863-73, 3864-73, 3865-73, 3866-73, 3867-73, 3868-73, 3869-73, 3870-73, 3871-73, 3872-73, 3873-73, 3874-73, 3875-73, 3876-73, 3467-74, 5856-74. United State... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621936/ | Universal Consolidated Oil Company v. Commissioner.Universal Consol. Oil Co. v. CommissionerDocket No. 85372.United States Tax CourtT.C. Memo 1961-246; 1961 Tax Ct. Memo LEXIS 96; 20 T.C.M. 1285; T.C.M. (RIA) 61246; August 31, 19611961 Tax Ct. Memo LEXIS 96">*96 Richard F. Alden, Esq., 900 Wilshire Blvd., Los Angeles,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621937/ | LEO E. RICHARDS AND CATHERINE RICHARDS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichards v. CommissionerDocket No. 2133-88United States Tax CourtT.C. Memo 1990-479; 1990 Tax Ct. Memo LEXIS 524; 60 T.C.M. 693; T.C.M. (RIA) 90479; September 4, 1990, Filed 1990 Tax Ct. Memo LEXIS 524">*524 Decision will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621938/ | PERKINS LAND & LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perkins Land & Lumber Co. v. CommissionerDocket Nos. 11363, 17041.United States Board of Tax Appeals9 B.T.A. 528; 1927 BTA LEXIS 2570; December 9, 1927, Promulgated 1927 BTA LEXIS 2570">*2570 1. Petitioner's deductions for officers... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621940/ | SHILA D. MacDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SCOTT D. MacDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BETTY JOS BEAUTY SALON, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMacDonald v. CommissionerDocket Nos. 2670-80, 2671-80, 3035-80.United St... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621941/ | Arthur K. Hellermann and V. Louise Hellermann, Petitioners v. Commissioner of Internal Revenue, RespondentHellermann v. CommissionerDocket No. 7957-79United States Tax Court77 T.C. 1361; 1981 U.S. Tax Ct. LEXIS 3; December 30, 1981, Filed 1981 U.S. Tax Ct. LEXIS 3">*3 Decision will be entered for the respondent. Held:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621942/ | Imperial Car Distributors, Inc., et al. 1 Commissioner. Imperial Car Distributors, Inc. v. CommissionerDocket Nos. 4654-66, 4655-66, 6734-66.United States Tax CourtT.C. Memo 1969-12; 1969 Tax Ct. Memo LEXIS 282; 28 T.C.M. 49; T.C.M. (RIA) 69012; January 16, 1969, Filed Clement J. Clarke, Jr., and Alan G. Choate, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621943/ | JACQUE TIRADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTirado v. CommissionerDocket Nos. 3841-79; 3842-79.United States Tax CourtT.C. Memo 1979-448; 1979 Tax Ct. Memo LEXIS 80; 39 T.C.M. 460; T.C.M. (RIA) 79448; November 8, 1979, Filed Stuart E. Abrams, for the petitioner. Larry Kars, for the respond... | 01-04-2023 | 11-21-2020 |
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