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https://www.courtlistener.com/api/rest/v3/opinions/4621945/ | Dave Rubin and Jennie Feldman Rubin v. Commissioner.Rubin v. CommissionerDocket No. 45971.United States Tax CourtT.C. Memo 1959-223; 1959 Tax Ct. Memo LEXIS 21; 18 T.C.M. 1067; T.C.M. (RIA) 59223; 11 Oil & Gas Rep. 446; November 30, 1959Wentworth T. Durant, Esq., and Wilbur E. Swenson, C.P.A., 812 Tyler Street, Amarill... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621946/ | MRS. J. C. PUGH, SR., EXECUTRIX OF THE LAST WILL AND TESTAMENT OF J. C. PUGH, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EXCHANGE BANK & TRUST CO. OF SHREVEPORT, LA., ADMINISTRATOR, ESTATE OF J. C. PUGH, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. JOHN PUGH, SR., PETI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621948/ | APPEAL OF CLARENCE C. SMITH.Smith v. CommissionerDocket No. 3767.United States Board of Tax Appeals4 B.T.A. 514; 1926 BTA LEXIS 2265; July 29, 1926, Decided 1926 BTA LEXIS 2265">*2265 The fair market value of shares of stock, received by the taxpayer as compensation for personal services, determined. Thomas O. Marlar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621953/ | ESTATE OF LOUIS DURANTE, DECEASED, JOHN L. DURANTE, EXECUTOR, AND ANGELA DURANTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Durante v. CommissionerDocket No. 2145-86.1United States Tax CourtT.C. Memo 1988-60; 1988 Tax Ct. Memo LEXIS 60; 55 T.C.M. (CCH) 123; T.C.M. (RIA) 88060; February 22, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621954/ | Stanley J. Trohimovich, Anna Mae Trohimovich, Estate of Richard A. Trohimovich, Deceased, Merita M. Trohimovich, Executrix, and Merita M. Trohimovich, Individually, Petitioners v. Commissioner of Internal Revenue, RespondentTrohimovich v. CommissionerDocket No. 7879-78United States Tax Court77 T.C. 252; 1981 U.S. Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621955/ | ELMON C. GILLETTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gillette v. CommissionerDocket No. 56736.United States Board of Tax Appeals29 B.T.A. 561; 1933 BTA LEXIS 925; December 14, 1933, Promulgated *925 1. California inheritance tax paid in January 1928 by a beneficiary of the estate is not dedu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621957/ | Estate of Bertha F. Kann, Deceased, G. H. Kann, W. L. Kann and A. Leo Weil, Jr., Co-Executors v. Commissioner.Estate of Bertha F. Kann v. CommissionerDocket No. 8977.United States Tax Court1947 Tax Ct. Memo LEXIS 121; 6 T.C.M. (CCH) 913; T.C.M. (RIA) 47226; July 31, 1947F. T. Weil, Esq., for the petitioners. Homer F. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621958/ | Estate of Benjamin Beurman, Deceased, Michael K. Torf and Alan B. Goldberg, Executors v. Commissioner.Estate of Beurman v. CommissionerDocket No. 5360-63.United States Tax CourtT.C. Memo 1965-114; 1965 Tax Ct. Memo LEXIS 216; 24 T.C.M. (CCH) 599; T.C.M. (RIA) 65114; April 27, 1965John H. King, for the petitioners. Robe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621959/ | Carl P. Munter, Petitioner, v. Commissioner of Internal Revenue, Respondent. Sidney S. Munter, Petitioner, v. Commissioner of Internal Revenue, RespondentMunter v. CommissionerDocket Nos. 3063, 3064United States Tax Court4 T.C. 1210; 1945 U.S. Tax Ct. LEXIS 172; April 30, 1945, Promulgated 1*172 Decisions will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621961/ | NORVILLE FRASHER and MABEL FRASHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrasher v. CommissionerDocket No. 6460-71.United States Tax CourtT.C. Memo 1973-268; 1973 Tax Ct. Memo LEXIS 19; 32 T.C.M. (CCH) 1267; T.C.M. (RIA) 73268; December 6, 1973, Filed Norville Frasher, pro se. Rudolf L. Jansen, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621962/ | KENNETH SANDLER and TACY F. SANDLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSandler v. CommissionerDocket No. 12367-83.United States Tax CourtT.C. Memo 1986-451; 1986 Tax Ct. Memo LEXIS 160; 52 T.C.M. (CCH) 563; T.C.M. (RIA) 86451; September 17, 1986. Leonard Sarner, for the petitioners. James P. C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621963/ | Middle Atlantic Distributors, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMiddle Atlantic Distributors, Inc. v. CommissionerDocket No. 1982-78United States Tax Court72 T.C. 1136; 1979 U.S. Tax Ct. LEXIS 55; September 20, 1979, Filed *55 Decision will be entered for the petitioner. Petitioner was a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621964/ | ED W. AND CHARLOTTE B. BUFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBuford v. CommissionerDocket No. 26100-92United States Tax CourtT.C. Memo 1994-171; 1994 Tax Ct. Memo LEXIS 175; 67 T.C.M. (CCH) 2710; April 19, 1994, Filed *175 Ed W. Buford, pro se. For respondent: Linda J. Ozkan. POWELLPOWELL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621967/ | UNIFORM PRINTING & SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Uniform Printing & Supply Co. v. CommissionerDocket No. 60909.United States Board of Tax Appeals33 B.T.A. 1073; 1936 BTA LEXIS 789; February 11, 1936, Promulgated *789 1. BUSINESS LEAGUE. - A corporation engaging in a regular b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621968/ | JOHN B. SIMONS AND DELLA D. SIMONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSimons v. CommissionerDocket No. 12098-82.United States Tax CourtT.C. Memo 1987-270; 1987 Tax Ct. Memo LEXIS 270; 53 T.C.M. (CCH) 959; T.C.M. (RIA) 87270; June 2, 1987. George R. Kucera, for the petitioners. Alan S. Beinhorn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621969/ | MILTON W. HOROWITZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHorowitz v. CommissionerDocket No. 18332-93United States Tax CourtT.C. Memo 1995-201; 1995 Tax Ct. Memo LEXIS 202; 69 T.C.M. (CCH) 2558; May 8, 1995, Filed *202 Decision will be entered under Rule 155. Milton W. Horowitz, pro se. For respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621970/ | MaBelle Houghton Plumb Trust u/w of Charles F. Houghton, Deceased, City Bank Farmers Trust Company, Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentPlumb Trust v. CommissionerDocket No. 8860United States Tax Court8 T.C. 300; 1947 U.S. Tax Ct. LEXIS 286; February 13, 1947, Promulgated *286 Decision o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621971/ | FELLIPO DICENSO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dicenso v. CommissionerDocket No. 13526.United States Board of Tax Appeals11 B.T.A. 620; 1928 BTA LEXIS 3768; April 16, 1928, Promulgated *3768 A. Morris Williams, Esq., for the petitioner. T. M. Mather, Esq., for the respondent. SIEFKIN*620... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621972/ | Solitron Devices, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSolitron Devices, Inc. v. CommissionerDocket No. 8313-78United States Tax Court80 T.C. 1; 1983 U.S. Tax Ct. LEXIS 129; 80 T.C. No. 1; January 10, 1983, Filed *129 Decision will be entered for the respondent. Petitioner was engaged in the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621973/ | Sarah Campbell Blaffer v. Commissioner. Estate of R. L. Blaffer, Deceased, Sarah Campbell Blaffer, John Hepburn Blaffer, Jane Blaffer Owen and Cecil Amelia Blaffer, Executors v. Commissioner.Blaffer v. CommissionerDocket Nos. 110835, 110836.United States Tax Court1943 Tax Ct. Memo LEXIS 28; 2 T.C.M. (CCH) 1117; T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621974/ | PATRICK A. COCKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCockey v. CommissionerDocket Nos. 25336-82, 25337-82.United States Tax CourtT.C. Memo 1985-336; 1985 Tax Ct. Memo LEXIS 295; 50 T.C.M. (CCH) 372; T.C.M. (RIA) 85336; July 10, 1985. *295 Held, petitioner is liable for deficiencies in personal ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621975/ | Estate of Raymond Parks Wheeler, Evelyn King Wheeler, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentWheeler v. CommissionerDocket No. 54749United States Tax Court26 T.C. 466; 1956 U.S. Tax Ct. LEXIS 170; June 7, 1956, Filed *170 Decision will be entered under Rule 50. 1. Decedent Raymond Parks ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621976/ | Manahan Oil Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. G. A. Manahan, Petitioner, v. Commissioner of Internal Revenue, Respondent. R. D. Creighton, Petitioner, v. Commissioner of Internal Revenue, Respondent. Pearl V. Manahan, Petitioner, v. Commissioner of Internal Revenue, RespondentMana... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621977/ | FRANK R. AND GINA BODOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBodor v. CommissionerDocket No. 14339-91United States Tax CourtT.C. Memo 1993-456; 1993 Tax Ct. Memo LEXIS 466; 66 T.C.M. (CCH) 928; September 29, 1993, Filed *466 Decision will be entered under Rule 155. For petitioners: Edward G. Pt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621979/ | ALBERT AND VIVIAN CHEESMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCheesman v. CommissionerDocket No. 17334-88United States Tax CourtT.C. Memo 1990-350; 1990 Tax Ct. Memo LEXIS 362; 60 T.C.M. (CCH) 96; T.C.M. (RIA) 90350; July 11, 1990, Filed *362 Decision will be entered for the respondent. Albert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621980/ | GEORGE DEUKMEJIAN and JEAN DEUKMEJIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDeukmejian v. CommissionerDocket No. 5237-79.United States Tax CourtT.C. Memo 1981-24; 1981 Tax Ct. Memo LEXIS 723; 41 T.C.M. (CCH) 738; T.C.M. (RIA) 81024; January 26, 1981. Charles S. Wulke, for the petitioners. Edward... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621981/ | JAMES MICHAEL COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket No. 10335-81.United States Tax CourtT.C. Memo 1984-104; 1984 Tax Ct. Memo LEXIS 568; 47 T.C.M. (CCH) 1211; T.C.M. (RIA) 84104; March 5, 1984. James Michael Collins, pro se. Fera Wagner, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621982/ | GEORGE N. KLEMYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR F. JACOBS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Klemyer v. CommissionerDocket Nos. 30615, 30629.United States Board of Tax Appeals20 B.T.A. 934; 1930 BTA LEXIS 2005; September 23, 1930, Promulgated *2005 Info... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621983/ | I. E. Doggett v. Commissioner. *Doggett v. CommissionerDocket No. 49710.United States Tax CourtT.C. Memo 1958-176; 1958 Tax Ct. Memo LEXIS 48; 17 T.C.M. (CCH) 873; T.C.M. (RIA) 58176; September 24, 1958*48 Daniel R. Dixon, Esq., for the petitioner. Paul J. Weiss, Jr., Esq., for the respondent. OPPERMemorandum Finding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621984/ | THE WINTERBOTTOM BOOK CLOTH COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Winterbottom Book Cloth Co. v. CommissionerDocket No. 97416.United States Board of Tax Appeals43 B.T.A. 572; 1941 BTA LEXIS 1485; February 12, 1941, Promulgated *1485 Petitioner, a foreign corporation having no of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621985/ | Ralph K. Gee v. Commissioner. Estate of Ralph Turner, Deceased, Samuel R. Turner, Administrator v. Commissioner.Ralph K. Gee v. CommissionerDocket Nos. 21804, 21888.United States Tax Court1950 Tax Ct. Memo LEXIS 36; 9 T.C.M. (CCH) 1092; T.C.M. (RIA) 50293; November 24, 1950*36 Claude L. Gray, Esq., P.O. Box 433, Orlan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621986/ | NASHUA & LOWELL RAILROAD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nashua & L. R. Corp. v. CommissionerDocket No. 9494.United States Board of Tax Appeals8 B.T.A. 496; 1927 BTA LEXIS 2863; October 4, 1927, Promulgated *2863 Many years prior to the taxable year petitioner leased its railro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621987/ | E. Morris Cox and Margaret S. Cox., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentCox v. CommissionerDocket Nos. 1534-63, 1535-63, 1536-63, 1537-63, 1538-63United States Tax Court43 T.C. 448; 1965 U.S. Tax Ct. LEXIS 141; January 21, 1965, Filed January 21, 1965, Filed *141 Decisions to be entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621990/ | BERYL GUTNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGutnick v. CommissionerDocket No. 5959-80.United States Tax CourtT.C. Memo 1981-628; 1981 Tax Ct. Memo LEXIS 123; 42 T.C.M. (CCH) 1554; T.C.M. (RIA) 81628; October 26, 1981. Charles S. Wulke, for the petitioner. Ricardo A. Cadenas, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621991/ | JOSEPH S. PIEKOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DOLORES F. PIEKOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPiekos v. CommissionerDocket Nos. 13007-80, 13008-80.United States Tax CourtT.C. Memo 1982-602; 1982 Tax Ct. Memo LEXIS 140; 44 T.C.M. (CCH) 1401; T.C.M. (RIA) 82602... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621992/ | Perry Epstein and Mildred Epstein, Petitioners v. Commissioner of Internal Revenue, RespondentEpstein v. CommissionerDocket No. 6393-75United States Tax Court70 T.C. 439; 1978 U.S. Tax Ct. LEXIS 103; June 13, 1978, Filed *103 Decision will be entered for the respondent. At the time a pension plan was being terminated,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621993/ | Max Leshnick v. Commissioner.Leshnick v. CommissionerDocket No. 50879.United States Tax CourtT.C. Memo 1958-1; 1958 Tax Ct. Memo LEXIS 234; 17 T.C.M. (CCH) 1; T.C.M. (RIA) 58001; January 8, 1958*234 David Lemelman, Esq., for the petitioner. Roger L. Davis, Esq., for the respondent. WITHEYMemorandum Findings of Fact a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621994/ | Richard A. Brown v. Commissioner.Brown v. CommissionerDocket No. 5932-67.United States Tax CourtT.C. Memo 1969-99; 1969 Tax Ct. Memo LEXIS 197; 28 T.C.M. (CCH) 542; T.C.M. (RIA) 69099; May 15, 1969, Filed John S. Mahle, Jr., Tower Bldg., Baltimore, Md., for the petitioner. Gerald D. Babbitt, for the respondent. KERN M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621995/ | CARL N. PEHLKE and BARBARA D. PEHLKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES A. LUKSCH and MARGARET T. LUKSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPehlke v. CommissionerDocket Nos. 8909-76, 8910-76.United States Tax CourtT.C. Memo 1978-254; 1978 Tax Ct. Memo LEXIS 264; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621997/ | MR. AND MRS. EDWARD WALSDORF, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Walsdorf v. CommissionerDocket No. 2410.United States Board of Tax Appeals4 B.T.A. 367; 1926 BTA LEXIS 2302; July 24, 1926, Decided *2302 Books of account of the taxpayers held to reflect gross profits from sales of merchandise.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4621999/ | PETER R. ELLIS and ROSALIND O. ELLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEllis v. CommissionerDocket No. 8368-79.United States Tax CourtT.C. Memo 1981-45; 1981 Tax Ct. Memo LEXIS 698; 41 T.C.M. (CCH) 813; T.C.M. (RIA) 81045; February 4, 1981. Peter R. Ellis, pro se. Thomas N. Tomashek, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113489/ | IN THE
TENTH COURT OF APPEALS
No. 10-19-00226-CV
ALLIANCE AUTO AUCTION OF DALLAS, INC.,
Appellant
v.
LONE STAR CLEBURNE AUTOPLEX, INC.,
Appellee
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4621950/ | Jerome E. Casey, Transferee of the Assets of Bankers Development Corporation v. Commissioner.Casey v. CommissionerDocket No. 59388.United States Tax CourtT.C. Memo 1957-226; 1957 Tax Ct. Memo LEXIS 23; 16 T.C.M. 1024; T.C.M. (RIA) 57226; December 10, 19571957 Tax Ct. Memo LEXIS 23">*23 Held: 1. Bankers did not accumul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622054/ | APPEAL OF MECHANICS REALTY CO., INC., AND MECHANICS REALTY CO. OF PENNSYLVANIA.Mechanics Realty Co. v. CommissionerDocket No. 2351.United States Board of Tax Appeals2 B.T.A. 170; 1925 BTA LEXIS 2500; June 26, 1925, Decided Submitted May 29, 1925. *2500 Ferdinand Tannenbaum, Esq., for the taxpayers. B. G. Simpich, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622001/ | L. H. MANNING & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.L. H. Manning & Co. v. CommissionerDocket No. 10230.United States Board of Tax Appeals10 B.T.A. 633; 1928 BTA LEXIS 4057; February 10, 1928, Promulgated *4057 The crediting of certain amounts on the corporation's books to its sole stockho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622002/ | Jacob's Fork Pocahontas Coal Company, Petitioner, v. Commissioner of Internal Revenue, RespondentJacob's Fork Pocahontas Coal Co. v. CommissionerDocket No. 26298United States Tax Court24 T.C. 60; 1955 U.S. Tax Ct. LEXIS 206; April 21, 1955, Filed *206 Decision will be entered for the respondent. Collateral Estoppel in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622003/ | ROBERT L. DUNCAN AND HARRIET P. DUNCAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDuncan v. CommissionerDocket Nos. 11235-76, 9762-77.United States Tax CourtT.C. Memo 1978-398; 1978 Tax Ct. Memo LEXIS 115; 37 T.C.M. (CCH) 1653; T.C.M. (RIA) 78398; October 4, 1978, Filed Lloyd Taylor, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622004/ | NIBLEY-MIMNAUGH LUMBER COMPANY, BY J. F. RAVENSCROFT, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nibley-Mimnaugh Lumber Co. v. CommissionerDocket No. 85966.United States Board of Tax Appeals37 B.T.A. 617; 1938 BTA LEXIS 1011; April 5, 1938, Promulgated *1011 A notice of deficiency was sent to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622005/ | Clarence Wood and Mary Louise Wood, Petitioners, v. Commissioner of Internal Revenue, RespondentWood v. CommissionerDocket No. 85316United States Tax Court37 T.C. 70; 1961 U.S. Tax Ct. LEXIS 51; October 23, 1961, Filed *51 Decision will be entered for the petitioners. Held, that legal and accounting fees paid by petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622006/ | George A. Croft v. Commissioner.Croft v. CommissionerDocket No. 1432.United States Tax Court1944 Tax Ct. Memo LEXIS 83; 3 T.C.M. (CCH) 1064; T.C.M. (RIA) 44330; October 11, 1944*83 Thomas L. Brown, Esq., for the petitioner. James J. Waters, Esq., for the respondent. ARNOLD Memorandum Findings of Fact and Opinion ARNO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537564/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 08:07 AM CDT
- 680 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622007/ | ISRAEL OLEET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oleet v. CommissionerDocket No. 9622.United States Board of Tax Appeals8 B.T.A. 826; 1927 BTA LEXIS 2797; October 15, 1927, Promulgated *2797 Certain promissory notes received in payment of goods sold were debts ascertained to be worthless and c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622010/ | John D. Robertson and Ethel G. Robertson v. Commissioner.Robertson v. CommissionerDocket No. 51911.United States Tax CourtT.C. Memo 1955-282; 1955 Tax Ct. Memo LEXIS 56; 14 T.C.M. (CCH) 1097; T.C.M. (RIA) 55282; October 20, 1955*56 The petitioner, John D. Robertson, was furnished food and housing by his employer, a Ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622011/ | MUTUAL CHEMICAL COMPANY OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mutual Chem. Co. v. CommissionerDocket No. 10083.United States Board of Tax Appeals12 B.T.A. 578; 1928 BTA LEXIS 3512; June 13, 1928, Promulgated *3512 1. That portion of petitioner's inventory of raw materials on hand at ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622012/ | ESTATE OF LEON ISRAEL, JR., DECEASED, BARRY W. GRAY, EXECUTOR, AND AUDREY H. ISRAEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JONATHAN P. WOLFF AND MARGARET A. WOLFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Israel v. CommissionerDocket Nos. 31588-88, 13142-89United State... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622013/ | THOMAS C. AND RITA HARRISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarrison v. CommissionerDocket No. 17252-84.United States Tax CourtT.C. Memo 1987-52; 1987 Tax Ct. Memo LEXIS 213; 52 T.C.M. (CCH) 1503; T.C.M. (RIA) 87052; January 22, 1987. Philip W. Sandler, for the petitioner. Robert F. Simon, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622014/ | JUDITH L. BRAMLAGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBramlage v. CommissionerDocket No. 26004-84.United States Tax CourtT.C. Memo 1985-621; 1985 Tax Ct. Memo LEXIS 10; 51 T.C.M. (CCH) 150; T.C.M. (RIA) 85621; December 23, 1985. John W. Thyson, on behalf of petitioner. Christopher Kane, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622015/ | Eli Lilly and Company and Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentEli Lilly & Co. v. CommissionerDocket No. 5113-76United States Tax Court84 T.C. 996; 1985 U.S. Tax Ct. LEXIS 73; 84 T.C. No. 65; May 28, 1985; Affirmed in part; Reversed in part and Remanded August 31, 1988 May 28, 1985, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622016/ | Booker T. Brooks v. Commissioner.Brooks v. CommissionerDocket No. 43750.United States Tax CourtT.C. Memo 1954-80; 1954 Tax Ct. Memo LEXIS 165; 13 T.C.M. (CCH) 583; T.C.M. (RIA) 54200; June 29, 1954, Filed Booker T. Brooks, 650 Rhodes Avenue, Akron, Ohio, pro se. James A. Scott, Esq., for the respondent. OPPERMemorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622017/ | Henry W. and Letty M. Meyer v. Commissioner.Meyer v. CommissionerDocket No. 74948.United States Tax CourtT.C. Memo 1959-94; 1959 Tax Ct. Memo LEXIS 155; 18 T.C.M. (CCH) 428; T.C.M. (RIA) 59094; May 12, 1959*155 Held, petitioners have failed to prove error in respondent's determination that certain amounts received by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622018/ | Clifford R. Dammers and Robin A. Dammers, Petitioners v. Commissioner of Internal Revenue, RespondentDammers v. CommissionerDocket No. 7543-78United States Tax Court76 T.C. 835; 1981 U.S. Tax Ct. LEXIS 125; May 21, 1981, Filed *125 Decision will be entered under Rule 155. Petitioner was employed as an attorney in a la... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622019/ | CYRUS H. MCCORMICK, HAROLD F. MCCORMICK, STANLEY MCCORMICK, TRUSTEES SOMETIMES KNOWN AS CHICAGO STOCK EXCHANGE BUILDING TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCormick v. CommissionerDocket No. 44139.United States Board of Tax Appeals26 B.T.A. 1172; 1932 BTA LEXIS 1182; October 11, 1932... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622021/ | Harlin H. and Ella Lucas v. Commissioner.Lucas v. CommissionerDocket No. 1178-65.United States Tax CourtT.C. Memo 1966-253; 1966 Tax Ct. Memo LEXIS 31; 25 T.C.M. (CCH) 1312; T.C.M. (RIA) 66253; November 22, 1966Harlin H. Lucas, pro se, Box 43, Harlowton, Mont. Walter John Howard, Jr., for the respondent. DAWSONMemoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622022/ | David N. Bodley, Petitioner v. Commissioner of Internal Revenue, RespondentBodley v. CommissionerDocket No. 5993-70SCUnited States Tax Court56 T.C. 1357; 1971 U.S. Tax Ct. LEXIS 54; September 23, 1971, Filed *54 Decision will be entered under Rule 50. Held, the expenses incurred in 1968 by petitioner, a schoolteacher,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622023/ | JOHN E. MATHEWS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mathews v. CommissionerDocket No. 9583.United States Board of Tax Appeals8 B.T.A. 209; 1927 BTA LEXIS 2930; September 22, 1927, Promulgated *2930 The petitioner was during the year 1923 county attorney of Duval County, Florida, and received a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622024/ | ROBERT J. MILES and LILA I. MILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiles v. CommissionerDocket No. 15930-79United States Tax CourtT.C. Memo 1983-206; 1983 Tax Ct. Memo LEXIS 580; 45 T.C.M. (CCH) 1333; T.C.M. (RIA) 83206; April 13, 1983. Dante M. Scaccia, for petitioners. Jerome F. Warner, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622025/ | Courtney F. Smith, Jr., and Imogene S. Smith, Petitioners v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 14059-81United States Tax Court80 T.C. 1165; 1983 U.S. Tax Ct. LEXIS 67; 80 T.C. No. 64; June 28, 1983, Filed *67 Decision will be entered under Rule 155. Petitioner-husband, who was... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622026/ | Sam A. Haigh v. Commissioner.Haigh v. CommissionerDocket No. 3523.United States Tax Court1945 Tax Ct. Memo LEXIS 165; 4 T.C.M. (CCH) 613; T.C.M. (RIA) 45204; June 11, 1945*165 Where a Massachusetts Trust for tax purposes is an association taxable as a corporation, held, the criteria to be employed in determining the v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622028/ | Leon R. Meyer, Petitioner, v. Commissioner of Internal Revenue, Respondent; 1 Lucile H. Meyer, Petitioner, v. Commissioner of Internal Revenue, Respondent 1Meyer v. CommissionerDocket Nos. 4779-62, 4780-62United States Tax Court46 T.C. 65; 1966 U.S. Tax Ct. LEXIS 114; April 21, 1966, Filed *114 Decisions will be entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622029/ | EUGENE LECOURS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLecours v. CommissionerDocket No. 42637-84.United States Tax CourtT.C. Memo 1988-260; 1988 Tax Ct. Memo LEXIS 286; 55 T.C.M. (CCH) 1078; T.C.M. (RIA) 88260; June 20, 1988; As amended June 28, 1988 Eugene Lecours, pro se. [Text Deleted by Court Em... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622032/ | JOSEPH WARGANZ and ELISA WARGANZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarganz v. CommissionerDocket Nos. 14252-79, 8218-80.United States Tax CourtT.C. Memo 1981-403; 1981 Tax Ct. Memo LEXIS 340; 42 T.C.M. (CCH) 568; T.C.M. (RIA) 81403; August 5, 1981. Joseph Warganz, pro se. Steven I. Klein, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622033/ | LLOYD PATTERSON and CHARLENE PATTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatterson v. CommissionerDocket No. 697-72.United States Tax CourtT.C. Memo 1973-39; 1973 Tax Ct. Memo LEXIS 245; 32 T.C.M. (CCH) 181; T.C.M. (RIA) 73039; February 15, 1973, Filed Charles H. Creason, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622034/ | Jerry S. Turem, Petitioner v. Commissioner of Internal Revenue, RespondentTurem v. CommissionerDocket No. 944-67United States Tax Court54 T.C. 1494; 1970 U.S. Tax Ct. LEXIS 94; July 16, 1970, Filed *94 Decision will be entered for the respondent. Petitioner, an employee of the Department of Public Welfare of the City ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622036/ | FIRST NATIONAL BANK OF CHAMPLAIN, N.Y., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket No. 39782.United States Board of Tax Appeals21 B.T.A. 415; 1930 BTA LEXIS 1849; November 24, 1930, Promulgated *1849 Under a plan of reorganization, holders of bonds in a corporati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622037/ | Gunderson Bros. Engineering Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentGunderson Bros. Engineering Corp. v. CommissionerDocket No. 19672United States Tax Court16 T.C. 118; 1951 U.S. Tax Ct. LEXIS 309; January 18, 1951, Promulgated *309 Decision will be entered under Rule 50. 1. Where the taxpaye... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622038/ | Robert S. Groetzinger and Beverly L. Groetzinger, Petitioners v. Commissioner of Internal Revenue, RespondentGroetzinger v. CommissionerDocket No. 562-82United States Tax Court87 T.C. 533; 1986 U.S. Tax Ct. LEXIS 57; 87 T.C. No. 29; August 26, 1986, Filed *57 An appropriate order will be issued and decision will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622041/ | HAROLD L. CARTER, DECEASED, AND CAROLYN R. CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarter v. CommissionerDocket No. 32161-88United States Tax CourtT.C. Memo 1989-639; 1989 Tax Ct. Memo LEXIS 639; 58 T.C.M. (CCH) 818; T.C.M. (RIA) 89639; November 30, 1989Leonard Thomas Bradt, for petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622042/ | JERRY J. BEZNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBezner v. CommissionerDocket No. 27044-82.United States Tax CourtT.C. Memo 1985-87; 1985 Tax Ct. Memo LEXIS 545; 49 T.C.M. (CCH) 835; T.C.M. (RIA) 85087; February 26, 1985. *545 Held: Wages and compensation received by petitioner as an employee... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622044/ | Vernon W. McPherson and Carolyn M. McPherson v. Commissioner.McPherson v. CommissionerDocket No. 79784.United States Tax CourtT.C. Memo 1962-106; 1962 Tax Ct. Memo LEXIS 203; 21 T.C.M. (CCH) 583; T.C.M. (RIA) 62106; May 1, 1962Richard W. Case, Esq., 300 St. Paul Place, Baltimore, Md., and George Edward Thomsen, Esq., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622045/ | Title and Trust Company, Petitioner, v. Commissioner of Internal Revenue, RespondentTitle & Trust Co. v. CommissionerDocket No. 21593United States Tax Court15 T.C. 510; 1950 U.S. Tax Ct. LEXIS 64; October 16, 1950, Promulgated *64 Decision will be entered under Rule 50. Complying with the directive of the Oregon Insur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622047/ | FRANK T. HEFFELFINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Heffelfinger v. CommissionerDocket Nos. 41145, 44852, 53881, 63407, 69694, 73479.United States Board of Tax Appeals32 B.T.A. 1232; 1935 BTA LEXIS 833; August 20, 1935, Promulgated *833 1. Section 219(h), Revenue Acts of 1924 and 1926, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622048/ | WILLIAM J. LEVITT AND SIMONE H. LEVITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevitt v. CommissionerDocket No. 1684-87United States Tax CourtT.C. Memo 1993-294; 1993 Tax Ct. Memo LEXIS 297; 66 T.C.M. (CCH) 40; July 8, 1993, Filed *297 For Simone H. Levitt, petitioner: Robert S. Fink and Bryan C. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622050/ | Ward Kremer v. Commissioner.Kremer v. CommissionerDocket No. 3871.United States Tax Court1944 Tax Ct. Memo LEXIS 6; 3 T.C.M. (CCH) 1322; T.C.M. (RIA) 44405; December 22, 1944*6 The determination in Ward Kremer, Docket No. 105838, dated April 20, 1942, that Kremer was not an employee of the City of Asbury Park, New Je... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622051/ | HBE Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentHBE Corp. v. CommissionerDocket No. 31278-84United States Tax Court89 T.C. 87; 1987 U.S. Tax Ct. LEXIS 99; 89 T.C. No. 10; July 13, 1987July 13, 1987, Filed *99 Decision will be entered for the respondent. During the 1980 taxable year, P, a cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622052/ | Estate of John J. Toeller, Franklin Mayo, Administrator With Will Annexed, Petitioner, v. Commissioner of Internal Revenue, RespondentToeller v. CommissionerDocket No. 6890United States Tax Court6 T.C. 832; 1946 U.S. Tax Ct. LEXIS 218; April 26, 1946, Promulgated *218 Decision will be entered under Rule 50. Decedent e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622056/ | ROBERT F. AND RAMONA J. SAUNDERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaunders v. CommissionerDocket No. 16232-88United States Tax CourtT.C. Memo 1992-361; 1992 Tax Ct. Memo LEXIS 383; 63 T.C.M. (CCH) 3180; June 24, 1992, Filed *383 Decision will be entered under Rule 155. Arthur H. Davis, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622058/ | John D. Moss, Jr., and Diane C. Moss, Petitioners v. Commissioner of Internal Revenue, RespondentMoss v. CommissionerDocket No. 9975-80United States Tax Court80 T.C. 1073; 1983 U.S. Tax Ct. LEXIS 73; 80 T.C. No. 57; May 25, 1983, Filed *73 Decision will be entered under Rule 155. Petitioner, a partner of a law firm sp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622059/ | THE TEXAS LAND & MORTGAGE COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Texas Land & Mortg. Co. v. CommissionerDocket No. 67521.United States Board of Tax Appeals30 B.T.A. 861; 1934 BTA LEXIS 1252; June 7, 1934, Promulgated *1252 In determining the ratable part of the expenses, losses, and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622061/ | George Arconti v. Commissioner.Arconti v. CommissionerDocket No. 685-68.United States Tax CourtT.C. Memo 1970-215; 1970 Tax Ct. Memo LEXIS 142; 29 T.C.M. (CCH) 945; T.C.M. (RIA) 70215; July 28, 1970, Filed *142 Held: That the evidence is not clear and convincing that any part of any of the deficiencies here involved i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622064/ | UNION TRUST CO. OF NEW JERSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Trust Co. v. CommissionerDocket No. 14760.United States Board of Tax Appeals12 B.T.A. 688; 1928 BTA LEXIS 3484; June 18, 1928, Promulgated *3484 1. No loss is sustained by a corporation from the sale of its own capital st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622066/ | Appeal of WILLIAM E. SCRIPPS, GEORGE G. BOOTH, and EDGAR B. WHITCOMB, TRUSTEES under declaration of trust executed and delivered by JAMES E. SCRIPPS on May 4, 1906. Appeal of GRACE SCRIPPS CLARK and REX B. CLARK, BENEFICIARIES under declaration of trust executed and delivered by JAMES E. SCRIPPS on May 4, 1906, and un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622067/ | Estate of Henri P. Watson, Deceased, Henri P. Watson, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Watson v. CommissionerDocket No. 31911-85United States Tax Court94 T.C. 262; 1990 U.S. Tax Ct. LEXIS 16; 94 T.C. No. 16; March 1, 1990March 1, 1990, Filed *16 Decision will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622068/ | WILLIAM F. HUMPHREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Humphrey v. CommissionerDocket No. 68237.United States Board of Tax Appeals33 B.T.A. 442; 1935 BTA LEXIS 752; November 12, 1935, Promulgated *752 1. The taxpayer and others made a contract to build a tunnel and agreed among themselves to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622069/ | Harold E. Ryman and Marion J. Ryman, Husband and Wife v. Commissioner. John D. Thompson and Suzette D. Thompson, Husband and Wife v. Commissioner.Ryman v. CommissionerDocket Nos. 37408, 37409.United States Tax Court1953 Tax Ct. Memo LEXIS 111; 12 T.C.M. (CCH) 1093; T.C.M. (RIA) 53390; September 21, 1953John C. Ristine,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622070/ | THE ANN ARBOR RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MANISTIQUE AND LAKE SUPERIOR RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ann Arbor R.R. v. CommissionerDocket Nos. 25869, 35337.United States Board of Tax Appeals29 B.T.A. 331; 1933 BTA LEXIS ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622071/ | GARY WEISBART and HALENE WEISBART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeisbart v. CommissionerDocket No. 8152-73.United States Tax CourtT.C. Memo 1976-54; 1976 Tax Ct. Memo LEXIS 354; 35 T.C.M. (CCH) 241; T.C.M. (RIA) 760054; February 26, 1976, Filed *354 Gilbert Goldstein, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622072/ | ESTATE OF ANTHONY GERACI, Deceased, Norma Geraci, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Estate of Geraci v. CommissionerDocket No. 6523-71United States Tax CourtT.C. Memo 1973-94; 1973 Tax Ct. Memo LEXIS 194; 32 T.C.M. (CCH) 424; T.C.M. (RIA) 73094; April 23, 1973, Filed Rudolph J. Gerac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537571/ | 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/4622073/ | APPEAL OF H. J. SCHLESINGER.Schlesinger v. CommissionerDocket No. 6339.United States Board of Tax Appeals5 B.T.A. 943; 1926 BTA LEXIS 2741; December 23, 1926, Promulgated *2741 Deductions allowed under section 214(a) of the Revenue Act of 1921, but not connected with the trade or business regularly carried on by the t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622074/ | ADA SMALL MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 88944.United States Board of Tax Appeals39 B.T.A. 147; 1939 BTA LEXIS 1067; January 19, 1939, Promulgated *1067 Where a person transfers property to a trustee under an indenture of trust which provides that the... | 01-04-2023 | 11-21-2020 |
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