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https://www.courtlistener.com/api/rest/v3/opinions/4622076/ | Marlowe King, Petitioner v. Commissioner of Internal Revenue, RespondentKing v. CommissionerDocket No. 15350-84United States Tax Court89 T.C. 445; 1987 U.S. Tax Ct. LEXIS 125; 89 T.C. No. 35; September 9, 1987; As amended September 24, 1987 September 9, 1987, Filed *125 Decision will be entered under Rule 155. Petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622077/ | Estate of George C. Smith, Jr., Deceased, Artemas Holmes and Ormand V. Gould, Executors v. Commissioner.Estate of Smith v. CommissionerDocket No. 108152.United States Tax Court1943 Tax Ct. Memo LEXIS 403; 1 T.C.M. (CCH) 759; T.C.M. (RIA) 43122; March 16, 1943*403 Raymond J. Walsh, Esq., for the petitioners. Arthur Gro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622078/ | CITIZENS NATIONAL TRUST & SAVINGS BANK OF LOS ANGELES, EXECUTOR OF THE ESTATE OF MIRA HERSHEY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Citizens Nat'l Trust & Sav. Bank v. CommissionerDocket No. 68018.United States Board of Tax Appeals34 B.T.A. 140; 1936 BTA LEXIS 745; March 18, 1936, Promu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622081/ | Joseph E. Hall, Petitioner v. Commissioner of Internal Revenue, RespondentHall v. Comm'rDocket No. 15095-86United States Tax Court92 T.C. 1027; 1989 U.S. Tax Ct. LEXIS 66; 92 T.C. No. 64; May 15, 1989. May 15, 1989, Filed *66 Decision will be entered under Rule 155. Petitioner failed to adequately identify which shar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622084/ | John Albert Gilday, Petitioner v. Commissioner of Internal Revenue, RespondentGilday v. CommissionerDocket No. 1608-73United States Tax Court62 T.C. 260; 1974 U.S. Tax Ct. LEXIS 102; 62 T.C. No. 30; May 29, 1974, Filed *102 Decision will be entered for the respondent. Upon petitioner's failure to reply, the Court gran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622085/ | Harry H. and Gloria J. Takahashi, Petitioners v. Commissioner of Internal Revenue, RespondentTakahashi v. CommissionerDocket No. 10640-83United States Tax Court87 T.C. 126; 1986 U.S. Tax Ct. LEXIS 77; 87 T.C. No. 8; July 21, 1986, Filed *77 Decision will be entered under Rule 155. On their 1981 Federal income tax retu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622086/ | PETE JAMES ENTERPRISES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPete James Enterprises, Inc. v. CommissionerDocket No. 10895-77.United States Tax CourtT.C. Memo 1978-243; 1978 Tax Ct. Memo LEXIS 272; 37 T.C.M. (CCH) 1045; T.C.M. (RIA) 78243; June 29, 1978, Filed *272 Held: Respondent's motion to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622088/ | LILLIE C. POMEROY, GEORGE S. POMEROY, JR., AND ROBERT G. BUSHONG, EXECUTORS OF THE ESTATE OF GEORGE S. POMEROY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pomeroy v. CommissionerDocket No. 29664.United States Board of Tax Appeals24 B.T.A. 488; 1931 BTA LEXIS 1632; October 27, 1931, Promulgated *1632 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622090/ | JOHN PEEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Peel v. CommissionerDocket No. 7912-77.United States Tax CourtT.C. Memo 1979-257; 1979 Tax Ct. Memo LEXIS 268; 38 T.C.M. (CCH) 1025; T.C.M. (RIA) 79257; July 10, 1979, Filed Robert M. Tyle, for the petitioner. Edward D. Fickess, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622092/ | ANTHONY FORZANO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentForzano v. CommissionerDocket No. 33170-85.United States Tax CourtT.C. Memo 1986-259; 1986 Tax Ct. Memo LEXIS 353; 51 T.C.M. (CCH) 1266; T.C.M. (RIA) 86259; June 23, 1986. Anthony Forzano, Jr., pro se. Terence D. Woolston, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622093/ | Smith-Bridgman & Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSmith-Bridgman & Co. v. CommissionerDocket No. 21357United States Tax Court16 T.C. 287; 1951 U.S. Tax Ct. LEXIS 284; February 5, 1951, Promulgated *284 Decision will be entered under Rule 50. Held:1. The respondent's action in includi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622097/ | FANNIE W. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnson v. CommissionerDocket No. 15301.United States Board of Tax Appeals8 B.T.A. 108; 1927 BTA LEXIS 2940; September 19, 1927, Promulgated *2940 Value of plantation at March 1, 1913, determined. L. L. Hamby, Esq., C. W. Dudley, Esq., and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622099/ | Harry B. Atlee and Colleen Atlee, Petitioners v. Commissioner of Internal Revenue, RespondentAtlee v. CommissionerDocket No. 4222-73United States Tax Court67 T.C. 395; 1976 U.S. Tax Ct. LEXIS 12; December 8, 1976, Filed *12 Decision will be entered under Rule 155. Petitioners and the Hansens each owned 50 percent of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622100/ | Borall Corporation et al. * v. Commissioner. Borall Corp. v. CommissionerDocket Nos. 2841, 2890, 2895.United States Tax Court1946 Tax Ct. Memo LEXIS 45; 5 T.C.M. (CCH) 933; T.C.M. (RIA) 46256; October 30, 1946*45 In pursuance of a plan of liquidation of the petitioner, Borall Corporation, the directors passed a resolu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622101/ | Estate of John W. Mortimer, Alice H. Gotwald, Surviving Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentMortimer v. CommissionerDocket No. 30029United States Tax Court17 T.C. 579; 1951 U.S. Tax Ct. LEXIS 70; October 2, 1951, Promulgated *70 Decision will be entered for the respondent. By separate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622102/ | Estate of Charles G. Whitehead, Deceased, Lawrence J. Stopper, Jr., Executor, and June S. Whitehead v. Commissioner.Estate of Whitehead v. CommissionerDocket No. 1261-66.United States Tax CourtT.C. Memo 1967-227; 1967 Tax Ct. Memo LEXIS 36; 26 T.C.M. (CCH) 1157; T.C.M. (RIA) 67227; November 9, 1967*36 B. David Freundl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113490/ | IN THE
TENTH COURT OF APPEALS
No. 10-21-00209-CR
TODD ORLANDO MIDDLETON,
Appellant
v.
THE STATE OF TEXAS,
Appellee
... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4537614/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 09:07 AM CDT
- 932 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622153/ | MARSHALL HERBERT AND VIRGINIA HELTON HICKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerbert v. CommissionerDocket No. 11615-84.United States Tax CourtT.C. Memo 1986-186; 1986 Tax Ct. Memo LEXIS 421; 51 T.C.M. (CCH) 983; T.C.M. (RIA) 86186; May 6, 1986. Marshall Herbert Hickey, pro se. Nancy W. Hale... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622156/ | Estate of Proctor D. Rensenhouse, Deceased, The Michigan Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Rensenhouse v. CommissionerDocket No. 57683United States Tax Court31 T.C. 818; 1959 U.S. Tax Ct. LEXIS 258; January 23, 1959, Filed *258 A widow's allowance in a lump s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622157/ | Elana T. McQuade, Petitioner v. Commissioner of Internal Revenue, RespondentMcQuade v. CommissionerDocket No. 22429-81United States Tax Court84 T.C. 137; 1985 U.S. Tax Ct. LEXIS 129; 84 T.C. No. 9; January 31, 1985. January 31, 1985, Filed *129 Held, under Montana v. United States, 440 U.S. 147">440 U.S. 147 (1979), P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622103/ | Estate of Charles C. Hanch, Deceased, Hazel M. Hanch, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentHanch v. CommissionerDocket No. 30093United States Tax Court19 T.C. 65; 1952 U.S. Tax Ct. LEXIS 65; October 27, 1952, Promulgated *65 Decision will be entered under Rule 50. 1. The decedent had a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622105/ | Orange and Rockland Utilities, Inc., Orange and Rockland Utilities, Inc. and Subsidiaries; Rockland Electric Company, Petitioners v. Commissioner of Internal Revenue, RespondentOrange & Rockland Utilities, Inc. v. CommissionerDocket No. 10715-82United States Tax Court86 T.C. 199; 1986 U.S. Tax Ct. LEXIS 152; 86 T.C. No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622106/ | GEORGE L. SHEARER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM A. W. STEWART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shearer v. CommissionerDocket Nos. 29228, 29229.United States Board of Tax Appeals18 B.T.A. 393; 1929 BTA LEXIS 2052; November 30, 1929, Promulgated *2052 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622108/ | THE FIRST NATIONAL BANK IN ALBUQUERQUE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFirst Nat'l Bank v. CommissionerDocket No. 4878-86.United States Tax CourtT.C. Memo 1988-516; 1988 Tax Ct. Memo LEXIS 542; 56 T.C.M. (CCH) 575; T.C.M. (RIA) 88516; November 7, 1988. *542 P, a bank, sold a building in Alb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622109/ | BRADLEY LEE AND JOY A. SHERMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSherman v. CommissionerDocket No. 10803-86.United States Tax CourtT.C. Memo 1989-269; 1989 Tax Ct. Memo LEXIS 269; 57 T.C.M. (CCH) 599; T.C.M. (RIA) 89269; June 7, 1989. *269 On the facts,held, (1) P's writing activity was not ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622110/ | PARAMOUNT CLOTHING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentParamount Clothing Co. v. CommissionerDocket No. 11069-77.United States Tax CourtT.C. Memo 1979-64; 1979 Tax Ct. Memo LEXIS 463; 38 T.C.M. (CCH) 261; T.C.M. (RIA) 79064; February 27, 1979, Filed Shale D. Stiller and Jerome D. Carr, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622111/ | Estate of Amelia B. Woodworth, Deceased, Citizens & Southern National Bank of South Carolina and Leonard Becker, Jr., Executors, Petitioners v. Commissioner of Internal Revenue, RespondentWoodworth v. CommissionerDocket No. 1953-65United States Tax Court47 T.C. 193; 1966 U.S. Tax Ct. LEXIS 16; November 23, 1966, Filed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622116/ | Farnham Manufacturing Company, Successor by Merger to Paragon Research, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFarnham Mfg. Co. v. CommissionerDocket No. 16299United States Tax Court13 T.C. 511; 1949 U.S. Tax Ct. LEXIS 76; September 30, 1949, Promulgated *76 Decision will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622120/ | Louis L. Staffilino v. Commissioner.Staffilino v. Comm'rDocket No. 265-64.United States Tax CourtT.C. Memo 1966-20; 1966 Tax Ct. Memo LEXIS 263; 25 T.C.M. (CCH) 110; T.C.M. (RIA) 66020; January 25, 1966*263 Held: 1. That respondent has failed to prove fraud for the years 1954 and 1955 by clear and convincing evidence.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622121/ | Hatboro National Bank, Petitioner, v. Commissioner of Internal Revenue, RespondentHatboro Nat'l Bank v. CommissionerDocket No. 46155United States Tax Court24 T.C. 786; 1955 U.S. Tax Ct. LEXIS 128; July 28, 1955, Filed *128 Decision will be entered for the respondent. Petitioner acquired real estate and other assets in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622123/ | Thomas W. and Myrtle M. Otis v. Commissioner.Otis v. CommissionerDocket No. 59677.United States Tax CourtT.C. Memo 1957-67; 1957 Tax Ct. Memo LEXIS 181; 16 T.C.M. (CCH) 290; T.C.M. (RIA) 57067; April 30, 1957*181 Items of alleged expenses disallowed for lack of substantiation. Malcolm E. Rosser, Esq., for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622124/ | Henry Glass & Co., Petitioner, v. Commissioner of Internal Revenue, RespondentHenry Glass & Co. v. CommissionerDocket No. 39257United States Tax Court34 T.C. 954; 1960 U.S. Tax Ct. LEXIS 77; September 15, 1960, Filed *77 Decision will be entered for the respondent. Excess Profits Tax, Sec. 722. -- Held, that petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622125/ | S. E. Ponticos, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentS. E. Ponticos, Inc. v. CommissionerDocket No. 84692United States Tax Court40 T.C. 60; 1963 U.S. Tax Ct. LEXIS 150; April 18, 1963, Filed *150 Decision will be entered for the respondent. Petitioner sold a building, which was rented to co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622127/ | JAMES E. CLAYTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClayton v. CommissionerDocket No. 14907-91United States Tax CourtT.C. Memo 1993-157; 1993 Tax Ct. Memo LEXIS 159; 65 T.C.M. (CCH) 2371; April 12, 1993, Filed *159 Decision will be entered under Rule 155. James E. Clayton, pro se. For responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622128/ | MICHAELIS NURSERY, INC., A CALIFORNIA CORPORATION, RONALD J. MICHAELIS, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMichaelis Nursery v. CommissionerDocket No. 21842-93United States Tax CourtT.C. Memo 1995-143; 1995 Tax Ct. Memo LEXIS 136; 69 T.C.M. (CCH) 2300; March 30, 1995, Filed *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622130/ | JOSEPH H. MCNABB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McNabb v. CommissionerDocket No. 94310.United States Board of Tax Appeals42 B.T.A. 444; 1940 BTA LEXIS 1001; July 31, 1940, Promulgated *1001 Held, determination by the respondent that stock was worthless in 1933 and not 1936, has not been ov... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622132/ | Ponca Tank Corporation v. Commissioner.Ponca Tank Corp. v. CommissionerDocket No. 4877-65.United States Tax CourtT.C. Memo 1967-177; 1967 Tax Ct. Memo LEXIS 82; 26 T.C.M. (CCH) 866; T.C.M. (RIA) 67177; August 30, 1967*82 Petitioner, which was engaged in the business of salvaging and restoring oil storage tanks, sold a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622133/ | ROSEMONT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosemont Co. v. CommissionerDocket No. 25439.United States Board of Tax Appeals18 B.T.A. 200; 1929 BTA LEXIS 2106; November 12, 1929, Promulgated *2106 Respondent's determination of the total cost of certain lots in a subdivision sustained f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622134/ | KENNETH V. HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerNo. 16655-81United States Tax CourtT.C. Memo 1982-356; 1982 Tax Ct. Memo LEXIS 391; 44 T.C.M. (CCH) 256; T.C.M. (RIA) 82356; June 23, 1982Kenneth V. Hall, pro se. Carol A. Szczepanik, for the respondent. SHIELDSMEMORANDUM FI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622135/ | Superior Valve and Fittings Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSuperior Valve & Fittings Co. v. CommissionerDocket No. 31164United States Tax Court18 T.C. 931; 1952 U.S. Tax Ct. LEXIS 111; August 29, 1952, Promulgated *111 Decision will be entered under Rule 50. Excess Profits Tax -- S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622136/ | JAMES E. MAHON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMahon v. CommissionerDocket No. 4537-85.United States Tax CourtT.C. Memo 1987-449; 1987 Tax Ct. Memo LEXIS 446; 54 T.C.M. (CCH) 439; T.C.M. (RIA) 87449; September 8, 1987. *446 P and his wife, W, filed separate returns for 1981. On such return... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622137/ | WILLIAM A. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoung v. CommissionerDocket No. 11948-79.United States Tax CourtT.C. Memo 1981-109; 1981 Tax Ct. Memo LEXIS 635; 41 T.C.M. (CCH) 1069; T.C.M. (RIA) 81109; March 9, 1981. *635 In 1977, P received income. He claimed that under a vow of poverty... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622138/ | PETER A. JOHNSON AND CLAIRE P. LYON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 15585-90United States Tax CourtT.C. Memo 1991-645; 1991 Tax Ct. Memo LEXIS 696; 62 T.C.M. (CCH) 1629; T.C.M. (RIA) 91645; December 26, 1991, Filed *696 Decision will be entered under Rule 15... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622139/ | Inez V. Ballantine, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBallantine v. CommissionerDocket No. 12102-77United States Tax Court74 T.C. 516; 1980 U.S. Tax Ct. LEXIS 119; June 4, 1980, Filed *119 Rules 36 and 53, Tax Court Rules of Practice and Procedure. -- Respondent mailed a motion to st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622140/ | ESTATE OF NATHANIEL COLE, Deceased, MARIA COLE DEVORE, Executrix, et al. 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Estate of Cole v. CommissionerDocket Nos. 1745-71, 1759-71, 1760-71.United States Tax CourtT.C. Memo 1973-74; 1973 Tax Ct. Memo LEXIS 213; 32 T.C.M. (CCH) 313; T.C.M. (RIA) 73074; Mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622141/ | George W. Van Vorst, Petitioner, v. Commissioner of Internal Revenue, RespondentVan Vorst v. CommissionerDocket No. 2837United States Tax Court7 T.C. 826; 1946 U.S. Tax Ct. LEXIS 71; September 23, 1946, Promulgated *71 Decision will be entered under Rule 50. Petitioner was one of two managing partners in a partnership... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622142/ | AHMET ERTEGUN and IOANA ERTEGUN, Et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ertegun v. CommissionerDocket Nos. 3830-71, 3831-71, 3868-71, 3908-71.United States Tax CourtT.C. Memo 1975-27; 1975 Tax Ct. Memo LEXIS 345; 34 T.C.M. (CCH) 122; T.C.M. (RIA) 750027; February 13, 1975, Filed Alfred D.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622144/ | ROBERT H. TRIMBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrimble v. CommissionerDocket No. 33438-87United States Tax CourtT.C. Memo 1989-419; 1989 Tax Ct. Memo LEXIS 417; 57 T.C.M. (CCH) 1256; T.C.M. (RIA) 89419; August 14, 1989David C. Allie and Paul J. Coselli, for the petitioner. Ana G. Cummings ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622145/ | Agency of Canadian Car and Foundry Company, Limited, Petitioner, v. Commissioner of Internal Revenue, RespondentAgency of Canadian Car & Foundry Co. v. CommissionerDocket Nos. 83825, 83826United States Tax Court39 T.C. 15; 1962 U.S. Tax Ct. LEXIS 59; October 3, 1962, Filed *59 Decisions will be entered for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622146/ | Gary Seraydar v. Commissioner.Seraydar v. CommissionerDocket No. 6095-66.United States Tax CourtT.C. Memo 1968-184; 1968 Tax Ct. Memo LEXIS 116; 27 T.C.M. (CCH) 889; T.C.M. (RIA) 68184; August 20, 1968. Filed Lynn W. Fromberg, 19 W. Flagler, Miami, Fla., for the petitioner. James B. Morgan, for the respondent. HOYTMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622147/ | APPEAL OF FIDELITY UNION TRUST CO., EXECUTOR, ESTATE OF CHARLOTTE R. BUTTERWORTH.Fidelity Union Trust Co. v. CommissionerDocket No. 5433.United States Board of Tax Appeals6 B.T.A. 125; 1927 BTA LEXIS 3596; February 10, 1927, Promulgated *3596 The Commissioner was not in error when he reduced the amount of a deduction ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622148/ | Mountain State Steel Foundries, Inc. v. Commissioner.Mountain State Steel Foundries, Inc. v. CommissionerDocket No. 69987.United States Tax CourtT.C. Memo 1959-59; 1959 Tax Ct. Memo LEXIS 181; 18 T.C.M. (CCH) 306; T.C.M. (RIA) 59059; March 31, 1959Robert P. Smith, Esq., 815 Fifteenth Street, Northwest, Washington, D.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622149/ | JACK K. LARABEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLarabee v. CommissionerDocket No. 18928-87.United States Tax CourtT.C. Memo 1989-298; 1989 Tax Ct. Memo LEXIS 310; 57 T.C.M. (CCH) 755; T.C.M. (RIA) 89298; June 19, 1989. Jack K. Larabee, pro se. John R. Keenan, for the respondent. SWIFTMEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622152/ | The Jarie Corporation, a Delaware corporation in dissolution v. Commissioner.Jarie Corp. v. CommissionerDocket No. 92345.United States Tax CourtT.C. Memo 1963-152; 1963 Tax Ct. Memo LEXIS 193; 22 T.C.M. (CCH) 726; T.C.M. (RIA) 63152; May 31, 1963William E. Bardusch, Jr., for petitioner. Philip Shurman and Robert D. Who... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622161/ | H. B. McNary v. Commissioner.H. B. McNary v. CommissionerDocket No. 25434.United States Tax Court1952 Tax Ct. Memo LEXIS 145; 11 T.C.M. (CCH) 692; T.C.M. (RIA) 52288; June 30, 1952H. B. McNary, pro se. Robert F. O'Malley, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion Petitioner protests the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622163/ | EDITH ANDREWS LOGAN, ET AL., 1 PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Logan v. CommissionerDocket Nos. 5508, 5916-5918, 6014, 6436-6438, 18202.United States Board of Tax Appeals12 B.T.A. 586; 1928 BTA LEXIS 3497; June 14, 1928, Promulgated *3497 1. Petitioners sold stock on March 11, 1916, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1722399/ | 72 Mich. App. 183 (1976)
249 N.W.2d 348
TENNANT
v.
RECREATION DEVELOPMENT CORPORATION
Docket No. 24710.
Michigan Court of Appeals.
Decided November 8, 1976.
Jennings & Devries, for plaintiffs.
John E. Hart, for defendants.
Before: R.B. BURNS, P.J., and M.J. KELLY and S.S. HUGHES,[*] JJ.
M.J. KELLY, J.
Plaintiffs brough... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4622164/ | A. T. Matthews v. Commissioner.Matthews v. CommissionerDocket No. 53947.United States Tax CourtT.C. Memo 1955-330; 1955 Tax Ct. Memo LEXIS 7; 14 T.C.M. (CCH) 1294; T.C.M. (RIA) 55330; December 22, 1955*7 Held, on the facts, that petitioner disposed of a note by sale rather than in a compromise settlement. Deduction of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622165/ | NOAKER ICE CREAM CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Noaker Ice Cream Co. v. CommissionerDocket No. 11397.United States Board of Tax Appeals9 B.T.A. 1100; 1928 BTA LEXIS 4303; January 7, 1928, Promulgated *4303 Where a depreciable asset was acquired prior to March 1, 1913, at a cost which,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622166/ | LEE HOLMES AND SALLY HOLMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolmes v. CommissionerDocket No. 29083-84.United States Tax CourtT.C. Memo 1987-475; 1987 Tax Ct. Memo LEXIS 471; 54 T.C.M. (CCH) 595; T.C.M. (RIA) 87475; September 21, 1987; As amended September 21, 1987 Lee Holmes, pro se. Kirk S.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622167/ | Newark Amusement Corporation v. Commissioner. Louis Handloff and Mollie Handloff v. Commissioner.Newark Amusement Corp. v. CommissionerDocket Nos. 67015, 67016.United States Tax CourtT.C. Memo 1960-137; 1960 Tax Ct. Memo LEXIS 156; 19 T.C.M. (CCH) 705; T.C.M. (RIA) 60137; June 27, 1960*156 Held, that the corporation t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622168/ | THE CHRONICLE PUBLISHING COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChronicle Pub. Co. v. CommissionerDocket No. 18740-90United States Tax CourtT.C. Memo 1992-45; 1992 Tax Ct. Memo LEXIS 50; 63 T.C.M. (CCH) 1899; T.C.M. (RIA) 92045; January 27, 1992, Filed *50 An appropriate ord... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622169/ | MERRITT M. and MAUD L. WILLIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillis v. CommissionerDocket No. 9568-76.United States Tax CourtT.C. Memo 1980-304; 1980 Tax Ct. Memo LEXIS 278; 40 T.C.M. (CCH) 934; T.C.M. (RIA) 80304; August 11, 1980, Filed *278 Held, petitioners are not entitled to a loss ded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622170/ | Estate of Florence Honigman, Deceased, Abraham Shlefstein, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Honigman v. CommissionerDocket No. 8327-73United States Tax Court66 T.C. 1080; 1976 U.S. Tax Ct. LEXIS 45; September 28, 1976, Filed *45 Decision will be entered for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622171/ | Achilles H. Kohn, Petitioner, v. Commissioner of Internal Revenue, RespondentKohn v. CommissionerDocket No. 24414United States Tax Court16 T.C. 960; 1951 U.S. Tax Ct. LEXIS 204; May 4, 1951, Promulgated *204 Decision will be entered under Rule 50. Petitioner acquired a mortgage by gift in 1930. In 1935 the mortgagor ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622173/ | The Electric Auto-Lite Company v. Commissioner.Electric Auto-Lite Co. v. CommissionerDocket No. 111986.United States Tax Court1943 Tax Ct. Memo LEXIS 165; 2 T.C.M. (CCH) 560; T.C.M. (RIA) 43371; August 4, 1943*165 Theodore Pearson, Esq., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent. STERNHAGE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622174/ | DEAN HOWARD SHAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShaw v. CommissionerDocket No. 6688-73.United States Tax CourtT.C. Memo 1975-365; 1975 Tax Ct. Memo LEXIS 6; 34 T.C.M. (CCH) 1577; T.C.M. (RIA) 750365; December 24, 1975, Filed Dean Howard Shaw, pro se. George W. McDonald, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622175/ | L. M. Steiner and Harriet T. Steiner, Petitioners, v. Commissioner of Internal Revenue, RespondentSteiner v. CommissionerDocket No. 51187United States Tax Court25 T.C. 26; 1955 U.S. Tax Ct. LEXIS 79; October 17, 1955, Filed *79 Decision will be entered for the respondent. Petitioners underestimated their income tax li... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622176/ | BASIC BIBLE CHURCH OF AMERICA, AUXILIARY CHAPTER 11004, HERBERT C. GRAF, APOSTLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Basic Bible Church v. CommissionerDocket No. 23563-81 X.United States Tax CourtT.C. Memo 1983-287; 1983 Tax Ct. Memo LEXIS 504; 46 T.C.M. (CCH) 223; T.C.M. (RIA) 83287; May 24, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622177/ | APPEAL OF LEWIS-HALL IRON WORKS.Lewis-Hall Iron Works v. CommissionerDocket No. 3097.United States Board of Tax Appeals2 B.T.A. 788; 1925 BTA LEXIS 2263; October 5, 1925, Decided Submitted July 15, 1925. *2263 Chas. D. Hamel, Esq., and J. H. Amick, C.P.A., for the taxpayer. Blount Ralls, Esq., for the Commissioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622180/ | WEST VIRGINIA-PITTSBURGH COAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.West Virginia-Pittsburgh Coal Co. v. CommissionerDocket Nos. 20337, 25030.United States Board of Tax Appeals24 B.T.A. 234; 1931 BTA LEXIS 1673; September 30, 1931, Promulgated *1673 1. Expenditures for additions to coal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622181/ | Frederic W. Procter v. Commissioner.Procter v. CommissionerDocket No. 111015.United States Tax Court1943 Tax Ct. Memo LEXIS 208; 2 T.C.M. (CCH) 429; T.C.M. (RIA) 43329; July 6, 1943*208 Thomas H. Fisher, Esq., 135 S. LaSalle St., Chicago, Ill., for the petitioner. John D. Kiley, Esq., and Harold H. Hart, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622184/ | Henry J. Anderle v. Commissioner.Anderle v. CommissionerDocket No. 27579.United States Tax Court1951 Tax Ct. Memo LEXIS 88; 10 T.C.M. (CCH) 938; T.C.M. (RIA) 51295; September 28, 1951*88 Henry J. Anderle, pro se. George C. Lea, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER, Judge: Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622185/ | BOSTON SAFE DEPOSIT AND TRUST COMPANY AND CHARLES COBB WALKER, EXECUTORS OF THE WILL OF LOUISE COBB WALKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boston Safe Deposit & Trust Co. v. CommissionerDocket No. 79144.United States Board of Tax Appeals34 B.T.A. 911; 1936 BTA LEXIS 632; August 7, 1936, Pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622186/ | ALFRED E. DEVENDORF and BARBARA L. DEVENDORF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDevendorf v. CommissionerDocket No. 8573-76.United States Tax CourtT.C. Memo 1981-680; 1981 Tax Ct. Memo LEXIS 59; 42 T.C.M. (CCH) 1753; T.C.M. (RIA) 81680; November 25, 1981. Ira B. Stechel and Joseph B. Pritti, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622187/ | William R. Miller and Nancy C. Miller v. Commissioner.Miller v. CommissionerDocket No. 4854-69 SC.United States Tax CourtT.C. Memo 1970-167; 1970 Tax Ct. Memo LEXIS 198; 29 T.C.M. (CCH) 741; T.C.M. (RIA) 70167; June 22, 1970, Filed William R. Miller, pro se, 6815 Alnwick Ct., Indianapolis, Ind.James McGrath, for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622189/ | George H. Huntington and Elizabeth D. Huntington v. Commissioner.George H. Huntington v. CommissionerDocket No. 39074.United States Tax Court1953 Tax Ct. Memo LEXIS 147; 12 T.C.M. 918; T.C.M. (RIA) 53277; August 14, 19531953 Tax Ct. Memo LEXIS 147">*147 The exchange of shares of stock in a corporation that was essenti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622190/ | E. R. SQUIBB & SONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.E. R. Squibb & Sons v. CommissionerDocket No. 84283.United States Board of Tax Appeals36 B.T.A. 260; 1937 BTA LEXIS 744; June 30, 1937, Promulgated 1937 BTA LEXIS 744">*744 Where a corporation purchases shares of its own capital stock and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622192/ | MONTGOMERY B. CASE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PHILIP L. GERHARDT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. MORGAN BARRADALE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BILLINGS WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPOND... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622195/ | First National Bank of Farmingdale, N. Y. v. Commissioner.First Natl. Bank of Farmingdale v. CommissionerDocket No. 111885.United States Tax Court1943 Tax Ct. Memo LEXIS 124; 2 T.C.M. 734; T.C.M. (RIA) 43408; September 7, 19431943 Tax Ct. Memo LEXIS 124">*124 George Clott, Esq., for the petitioner. P. J. Cavanaugh, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622196/ | WILLIAM ERNEST SEATREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTSeatree v. CommissionerDocket Nos. 22094, 33640.United States Board of Tax Appeals25 B.T.A. 396; 1932 BTA LEXIS 1531; January 27, 1932, Promulgated 1932 BTA LEXIS 1531">*1531 1. Under articles of partnership petitioner was entitled to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622201/ | GUARDIAN TRUST CO., EXECUTOR, ESTATE OF HUGH HAMILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guardian Trust Co. v. CommissionerDocket No. 14061.United States Board of Tax Appeals15 B.T.A. 1256; 1929 BTA LEXIS 2698; April 4, 1929, Promulgated 1929 BTA LEXIS 2698">*2698 The six-year period for coll... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622203/ | Russell Box Company, et al. 1 v. Commissioner. Russell Box Co. v. CommissionerDocket Nos. 28703, 28704, 28705, 28706, 28707.United States Tax Court1953 Tax Ct. Memo LEXIS 395; 12 T.C.M. 46; T.C.M. (RIA) 53025; January 29, 19531953 Tax Ct. Memo LEXIS 395">*395 On the basis of the facts presented, held, that 1. The cost... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622206/ | N. Paul Kenworthy and Dorothy F. Kenworthy * v. Commissioner. Kenworthy v. CommissionerDocket Nos. 29355, 29356, 29357, 29358, 29359, 29360.United States Tax Court1952 Tax Ct. Memo LEXIS 344; 11 T.C.M. 60; T.C.M. (RIA) 52013; January 25, 19521952 Tax Ct. Memo LEXIS 344">*344 Three partners purchased the entire interes... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622207/ | Elm Street Realty Trust, Whitfield W. Johnson, Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentElm Street Realty Trust v. CommissionerDocket No. 1977-79United States Tax Court76 T.C. 803; 1981 U.S. Tax Ct. LEXIS 127; May 18, 1981, Filed 1981 U.S. Tax Ct. LEXIS 127">*127 Decision will be entered for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622208/ | United States Projector & Electronics Corporation v. Commissioner.United States Projector & Electronics Corp. v. CommissionerDocket No. 7027-65.United States Tax CourtT.C. Memo 1969-102; 1969 Tax Ct. Memo LEXIS 195; 28 T.C.M. 549; T.C.M. (RIA) 69102; May 19, 1969, Filed 1969 Tax Ct. Memo LEXIS 195">*195 James V. O'Con... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622209/ | DANIEL A. ROBIDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobida v. CommissionerDocket Nos. 3521-68, 1593-69 SC.United States Tax CourtT.C. Memo 1974-294; 1974 Tax Ct. Memo LEXIS 26; 33 T.C.M. 1370; T.C.M. (RIA) 740294; November 19, 1974, Filed. 1974 Tax Ct. Memo LEXIS 26">*26 Daniel A. Robida, pro ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622211/ | Eugene J. Phillips v. Commissioner.Phillips v. CommissionerDocket No. 6798.United States Tax Court1946 Tax Ct. Memo LEXIS 21; 5 T.C.M. 1025; T.C.M. (RIA) 46279; December 5, 1946Eugene J. Phillips, pro se. Arnold R. Cutler, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER, Judge: By this pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622212/ | Estate of John E. Myra, Arthur W. Stokes, Executor v. Commissioner.Estate of John E. Myra v. CommissionerDocket No. 4532.United States Tax Court1945 Tax Ct. Memo LEXIS 54; 4 T.C.M. 958; T.C.M. (RIA) 45321; October 24, 1945Arthur W. Stokes, Esq., for the petitioner. Ned Fischer, Esq., for the respondent. LEECHMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622213/ | Bertha Gritmon v. Commissioner.Gritmon v. CommissionerDocket No. 4624.United States Tax Court1945 Tax Ct. Memo LEXIS 186; 4 T.C.M. 552; T.C.M. (RIA) 45182; May 22, 19451945 Tax Ct. Memo LEXIS 186">*186 William T. Griffin, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent. SMITHMemorandum Opinio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622214/ | FLOYD DEAN BROBST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SYDNEY J. BROBST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrobst v. CommissionerDocket Nos. 3906-87; 5913-87.United States Tax CourtT.C. Memo 1988-455; 1988 Tax Ct. Memo LEXIS 507; 56 T.C.M. 279; T.C.M. (RIA) 88455; Septembe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622216/ | American Coast Line, Inc. (In Liquidation), Petitioner, v. Commissioner of Internal Revenue, RespondentAmerican Coast Line, Inc. v. CommissionerDocket No. 446United States Tax Court6 T.C. 67; 1946 U.S. Tax Ct. LEXIS 316; January 15, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 316">*316 Decision will be entered for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622217/ | CENTRAL TRUST CO., ADMINISTRATOR, ESTATE OF AZEL FORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Trust Co. v. CommissionerDocket No. 12505.United States Board of Tax Appeals13 B.T.A. 924; 1928 BTA LEXIS 3143; October 11, 1928, Promulgated 1928 BTA LEXIS 3143">*3143 The amount found due by an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622218/ | FRANCIS D. AND BRIDGET J. McLAUGHLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcLaughlin v. CommissionerDocket No. 1939-76.United States Tax CourtT.C. Memo 1981-270; 1981 Tax Ct. Memo LEXIS 467; 42 T.C.M. 1; T.C.M. (RIA) 81270; June 1, 1981. Robert M. Tyle, for the petitioners. David R. Smith, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622219/ | Morris M. Messing, Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Helen F. Messing, Deceased, Morris M. Messing, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentMessing v. CommissionerDocket Nos. 5865-65, 6295-65United States Tax Court48 T.C. 502; 1967 U.S. Tax Ct. LEXIS 76; J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622221/ | ALBERT J. BERNARD and JANICE C. BERNARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBernard v. CommissionerDocket No. 4605-70.United States Tax CourtT.C. Memo 1973-69; 1973 Tax Ct. Memo LEXIS 219; 32 T.C.M. 297; T.C.M. (RIA) 73069; March 26, 1973, Filed 1973 Tax Ct. Memo LEXIS 219">*219 Held, petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562799/ | NONPRECEDENTIAL DISPOSITION
To be cited only in accordance with Fed. R. App. P. 32.1
United States Court of Appeals
For the Seventh Circuit
Chicago, Illinois 60604
Submitted September 2, 202... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537644/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 09:07 AM CDT
- 451 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475467/ | OPINION. Tietjens, Judge: The issue herein presents the primary question of whether respondent erred in including in petitioner’s income for the taxable year 1944, the amount of $289,815.54 received in 1947 in final settlement of a claim arising out of the cancellation and termination, in 1942, of a subcontract for pro... | 01-04-2023 | 01-16-2020 |
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