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https://www.courtlistener.com/api/rest/v3/opinions/4475468/ | OPINION. ARUndell, Judge: The sole issue in regard to the petitioner’s tax liability for the fiscal year ended May 31, 1944, concerns the amount petitioner may properly accrue and deduct for Oregon corporation excise taxes in that year. Respondent concedes that the petitioner is entitled to deduct the sum of $20,965.01... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622253/ | James Petroleum Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentJames Petroleum Corp. v. CommissionerDocket No. 91885United States Tax Court40 T.C. 166; 1963 U.S. Tax Ct. LEXIS 143; April 26, 1963, Filed *143 Decision will be entered under Rule 50. Losses. -- Held, deductions taken for the yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622254/ | Joan D. Lane (formerly Joan L. Fillet) v. Commissioner.Lane v. CommissionerDocket No. 6020-65.United States Tax CourtT.C. Memo 1967-46; 1967 Tax Ct. Memo LEXIS 216; 26 T.C.M. (CCH) 240; T.C.M. (RIA) 67046; March 9, 1967*216 Eugene H. Feldman, for the petitioner. Agatha Vorsanger, for the respondent. RAUMMemorandum Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622257/ | Maple Leaf Farms, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMaple Leaf Farms, Inc. v. CommissionerDocket No. 8314-73United States Tax Court64 T.C. 438; 1975 U.S. Tax Ct. LEXIS 125; June 19, 1975, Filed *125 Decision will be entered under Rule 155. Held, since petitioner participated sufficiently ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622259/ | WILLIAM J. MCCORMACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCormack v. CommissionerDocket Nos. 88920, 96054.United States Board of Tax Appeals43 B.T.A. 924; 1941 BTA LEXIS 1434; March 13, 1941, Promulgated *1434 1. TRUST INCOME TAXABLE TO GRANTOR. - Income of short term trust taxable to granto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622262/ | WILLIAM and ANNE MORIARTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoriarty CommissionerDocket No. 19915-83.United States Tax CourtT.C. Memo 1984-539; 1984 Tax Ct. Memo LEXIS 129; 48 T.C.M. (CCH) 1345; T.C.M. (RIA) 84539; October 9, 1984. *129 Held: Petitioners failed to establish that they made any... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622266/ | Lyta J. Morris, Formerly Lyta Jorgensen Hayman v. Commissioner. Max Hayman and Lee Titelman Hayman v. Commissioner.Morris v. CommissionerDocket Nos. 3498-64, 3537-64.United States Tax CourtT.C. Memo 1966-245; 1966 Tax Ct. Memo LEXIS 39; 25 T.C.M. (CCH) 1248; T.C.M. (RIA) 66245; October 31, 1966Martin S. Stolzoff, 9465 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622268/ | Herman Ellis v. Commissioner.Ellis v. CommissionerDocket No. 80471.United States Tax CourtT.C. Memo 1960-280; 1960 Tax Ct. Memo LEXIS 3; 19 T.C.M. (CCH) 1545; T.C.M. (RIA) 60280; December 30, 1960Herman Ellis, pro se 7643 S. Wabash Ave., Chicago, Ill. Joseph T. de Nicola, Esq., for the respondent. TIETJENSMemorandum F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622269/ | PHILIP C. GAVOSTO and BARBARA J. GAVOSTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGavosto v. CommissionerDocket No. 9099-93United States Tax CourtT.C. Memo 1994-481; 1994 Tax Ct. Memo LEXIS 489; 68 T.C.M. (CCH) 827; October 3, 1994, Filed *489 For petitioners: Neal J. Hurwitz, For respondent: Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622270/ | SUWAN NGUANTRI RATANA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; REBECCA C. RATANA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRatana v. CommissionerDocket Nos. 9581-76; 1560-77; 1135-77.United States Tax CourtT.C. Memo 1980-353; 1980 Tax Ct. Memo LEXIS 236; 40 T.C.M. (CCH) 1119; T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622271/ | Appeal of L. ORANSKY.Oransky v. CommissionerDocket No. 2061.United States Board of Tax Appeals1 B.T.A. 1239; 1925 BTA LEXIS 2596; May 26, 1925, decided Submitted May 6, 1925. *2596 Held, that an expenditure in 1921 under the facts in this appeal is not deductible as a loss from other casualty under section 214 (a)(6) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622272/ | Eugene Joseph and Enid Thelma Joseph v. Commissioner.Joseph v. CommissionerDocket No. 4847-65.United States Tax CourtT.C. Memo 1970-347; 1970 Tax Ct. Memo LEXIS 13; 29 T.C.M. (CCH) 1680; T.C.M. (RIA) 70347; December 23, 1970, Filed *13 1. Held, petitioners failed to carry their burden of proving that they were entitle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622273/ | HELENE V. B. WURLITZER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wurlitzer v. CommissionerDocket No. 61690.United States Board of Tax Appeals29 B.T.A. 658; 1934 BTA LEXIS 1501; January 3, 1934, Promulgated *1501 Under the provisions of section 113(a)(2) of the Revenue Act of 1928, the basis for dete... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622274/ | Estate of Isaac Goodman, Deceased, Alan S. Goodman, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentGoodman v. CommissionerDocket No. 24887United States Tax Court17 T.C. 1017; 1951 U.S. Tax Ct. LEXIS 12; December 19, 1951, Promulgated *12 Decision will be entered under Rule 50. Two days prior to h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622275/ | Warner Company, Petitioner, v. Commissioner of Internal Revenue, RespondentWarner Co. v. CommissionerDocket No. 7326United States Tax Court11 T.C. 419; 1948 U.S. Tax Ct. LEXIS 83; September 27, 1948, Promulgated *83 Decision will be entered under Rule 50. On the record, held:1. Where petitioner purchased at less than ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622276/ | WISCONSIN BRIDGE & IRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wisconsin Bridge & Iron Co. v. CommissionerDocket No. 13739.United States Board of Tax Appeals13 B.T.A. 246; 1928 BTA LEXIS 3289; August 7, 1928, Promulgated *3289 The invested capital of a corporation may not be reduced in determ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622277/ | CONSTANCE C. FRACKELTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frackelton v. CommissionerDocket No. 106474.United States Board of Tax Appeals46 B.T.A. 883; 1942 BTA LEXIS 805; April 7, 1942, Promulgated *805 1. Petitioner is the beneficiary of two endowment insurance policies on the life of her ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622278/ | Sebago Lumber Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSebago Lumber Co. v. CommissionerDocket Nos. 49686, 53383United States Tax Court26 T.C. 1070; 1956 U.S. Tax Ct. LEXIS 90; September 19, 1956, Filed *90 Decisions will be entered under Rule 50. Petitioner was incorporated in 1913. During... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622279/ | APPEALS OF BONNEVILLE LUMBER CO., OVERLAND LUMBER CO., GEM STATE LUMBER CO., AND MORRISON-MERRILL & CO.Bonneville Lumber Co. v. CommissionerDocket Nos. 3657, 3946, 3984, 4358.United States Board of Tax Appeals2 B.T.A. 489; 1925 BTA LEXIS 2356; September 8, 1925, Decided Submitted August 1, 1925. *2356 The taxpayers w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622283/ | JOHN MORRELL & CO. (A MAINE CORPORATION), JOHN MORRELL & CO, (A DELAWARE CORPORATION), KITTERY REALTY CO., YORKSHIRE CREAMERY CO., AND OTTUMWA SERUM CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.John Morrell & Co. v. CommissionerDocket Nos. 15114, 34274.United States Board of Tax Appeals14 B.T.A. 56... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622285/ | KATHARINA RICHTER, EXECUTRIX, ESTATE OF JACOB RICHTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richter v. CommissionerDocket No. 21252.United States Board of Tax Appeals16 B.T.A. 936; 1929 BTA LEXIS 2487; June 6, 1929, Promulgated *2487 Katharina Richter for the petitioner. L. S. Pendleton, Esq., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622226/ | Ralph E. Van Landingham and Madalyn Van Landingham v. Commissioner. Lindell K. Jarman and Martha F. Jarman v. Commissioner.Van Landingham v. CommissionerDocket Nos. 5402-68, 5403-68.United States Tax CourtT.C. Memo 1970-139; 1970 Tax Ct. Memo LEXIS 224; 29 T.C.M. 614; T.C.M. (RIA) 70139; June 2, 1970, Filed Theodore Te... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622227/ | ROCKY MOUNTAIN DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rocky Mountain Dev. Co. v. CommissionerDocket No. 83849.United States Board of Tax Appeals38 B.T.A. 1303; 1938 BTA LEXIS 760; December 6, 1938, Promulgated 1938 BTA LEXIS 760">*760 1. Where petitioner, in exchange for oil ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622229/ | DONALD R. CAMPBELL and PATRICIA A. CAMPBELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCAMPBELL v. COMMISSIONERDocket No. 6066-84.United States Tax CourtT.C. Memo 1986-569; 1986 Tax Ct. Memo LEXIS 37; 52 T.C.M. 1096; T.C.M. (RIA) 86596; November 26, 1986; Affirmed in part, Reversed in part and Remanded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622230/ | RICHARD M. AND ALYCE C. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent GEORGE C. AND CAROLYN L. EVANS, Petitiones v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvans v. CommissionerDocket Nos. 35870-85; 35918-85.United States Tax CourtT.C. Memo 1988-228; 1988 Tax Ct. Memo LEXIS 257; 55 T.C.M. 902; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622231/ | STEVEN F. SARTOR, and GWENN SARTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSartor v. CommissionerDocket No. 3629-83.United States Tax CourtT.C. Memo 1984-274; 1984 Tax Ct. Memo LEXIS 402; 48 T.C.M. 150; T.C.M. (RIA) 84274; May 22, 1984. E. DeVon Deppe, for the petitioners. James B. Ausenbaugh, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622232/ | Max A. Burde and Berthe C. Burde, Petitioners v. Commissioner of Internal Revenue, Respondent. Bernard Weiss and Peggy S. Weiss, Petitioners v. Commissioner of Internal Revenue, Respondent.Burde v. Commissioner of Internal RevenueDocket Nos. 1364-62, 1365-62.United States Tax Court1965 Tax Ct. Memo LEXIS 322; 24 T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622233/ | The Seagrave Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentSeagrave Corp. v. CommissionerDocket No. 68787United States Tax Court38 T.C. 247; 1962 U.S. Tax Ct. LEXIS 137; May 10, 1962, Filed 1962 U.S. Tax Ct. LEXIS 137">*137 Decision will be entered under Rule 50. Held, volunteer fire companie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622235/ | JOHN SHIRLEY WARD AND CHANDLER P. WARD, EXECUTORS, ESTATE OF SHIRLEY C. WARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ward v. CommissionerDocket Nos. 26580, 43616, 44877.United States Board of Tax Appeals22 B.T.A. 352; 1931 BTA LEXIS 2133; February 25, 1931, Promulgated 1931 BTA LEXIS 2133">*2133 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622238/ | North Carolina Equipment Company v. Commissioner.North Carolina Equip. Co. v. CommissionerDocket No. 4737.United States Tax Court1945 Tax Ct. Memo LEXIS 177; 4 T.C.M. 582; T.C.M. (RIA) 45202; June 4, 1945Edgar J. Goodrich, Esq., Washington, D.C., and C. E. Elberson, C.P.A., Winston-Salem, N.C., for the petitioner. Geor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622240/ | AARON C. BUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentButler v. CommissionerDocket No. 1797-86.United States Tax CourtT.C. Memo 1987-463; 1987 Tax Ct. Memo LEXIS 459; 54 T.C.M. 516; T.C.M. (RIA) 87463; September 15, 1987. Aaron C. Butler, pro se. 1987 Tax Ct. Memo LEXIS 459">*460 Gail K. Gibson, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622241/ | John Fox and Olga P. Fox v. Commissioner.Fox v. CommissionerDocket No. 64833.United States Tax CourtT.C. Memo 1958-205; 1958 Tax Ct. Memo LEXIS 18; 17 T.C.M. 1006; T.C.M. (RIA) 58205; December 9, 1958Burton L. Williams, Esq., for the petitioners. J. Frost Walker, Jr., Esq., and Raymond T. Mahon, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622242/ | New York Import and Export Exchange Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentNew York Import & Export Exchange Corp. v. CommissionerDocket No. 56467United States Tax Court28 T.C. 269; 1957 U.S. Tax Ct. LEXIS 201; April 30, 1957, Filed 1957 U.S. Tax Ct. LEXIS 201">*201 Decision will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622243/ | DAVID T. GRUMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGruman v. CommissionerDocket No. 17376-79.United States Tax CourtT.C. Memo 1982-388; 1982 Tax Ct. Memo LEXIS 355; 44 T.C.M. 420; T.C.M. (RIA) 82388; July 13, 1982. Richard S. Kestenbaum and Morton I. Cohen, for the petitioner. John E. Becker, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622245/ | Burroughs Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBurroughs Corp. v. CommissionerDocket No. 72023United States Tax Court33 T.C. 389; 1959 U.S. Tax Ct. LEXIS 26; November 30, 1959, Filed 1959 U.S. Tax Ct. LEXIS 26">*26 Decision will be entered under Rule 50. 1. Under date of December 21,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622246/ | ROBERT R. YODER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYoder v. CommissionerDocket Nos. 2178-88; 33061-88United States Tax CourtT.C. Memo 1990-116; 1990 Tax Ct. Memo LEXIS 116; 59 T.C.M. 44; T.C.M. (RIA) 90116; March 7, 1990Robert R. Yoder, pro se. Terry Serena, for the respondent. PARR*160 MEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622247/ | LAWRENCE A. REISTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentReister v. CommissionerDocket No. 26643-88United States Tax CourtT.C. Memo 1995-305; 1995 Tax Ct. Memo LEXIS 303; 70 T.C.M. 31; July 12, 1995, Filed 1995 Tax Ct. Memo LEXIS 303">*303 Decision will be entered under Rule 155. For petitioner:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622248/ | HAMILTON INDUSTRIES, INC., SUCCESSOR OF MAYLINE COMPANY, INC. AND SUBSIDIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHamilton Industries, Inc. v. CommissionerDocket No. 24006-88United States Tax Court97 T.C. 120; 1991 U.S. Tax Ct. LEXIS 64; 97 T.C. No. 9; July 30, 1991, Filed 1991 U.S. Tax Ct. LEXIS ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622249/ | GLENN R. SAUNIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSaunier v. CommissionerDocket No. 10845-84.United States Tax CourtT.C. Memo 1985-343; 1985 Tax Ct. Memo LEXIS 289; 50 T.C.M. 398; T.C.M. (RIA) 85343; July 15, 1985. 1985 Tax Ct. Memo LEXIS 289">*289 Held: Petition dismissed and deficiencies an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622251/ | William T. Piper, Petitioner, v. Commissioner of Internal Revenue, RespondentPiper v. CommissionerDocket No. 4977United States Tax Court5 T.C. 1104; 1945 U.S. Tax Ct. LEXIS 36; November 27, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 36">*36 Decision will be entered under Rule 50. Common stock subscription warrants were... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622252/ | Appeal of SCHLOSS BROTHERS COMPANY.Schloss Bros. Co. v. CommissionerDocket No. 467.United States Board of Tax Appeals1 B.T.A. 581; 1925 BTA LEXIS 2881; February 10, 1925, decided Submitted January 16, 1925. 1925 BTA LEXIS 2881">*2881 Two corporations in which two brothers own 92.30 per cent of all the voting stock of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4337610/ | JAMES H. KELSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelso v. Comm'rNo. 19367-07LUnited States Tax CourtT.C. Memo 2009-125; 2009 Tax Ct. Memo LEXIS 121; 97 T.C.M. (CCH) 1659; June 1, 2009, Filed*121 Stan D. Blyth, for petitioner.Christian A. Speck, for respondent.Haines, Harry A.HARRY A. HAINESMEMO... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/1755159/ | 28 S.W.3d 806 (2000)
Mohammad Mehdi NAZEMI, Appellant,
v.
The STATE of Texas, Appellee.
No. 13-99-253-CR.
Court of Appeals of Texas, Corpus Christi.
August 31, 2000.
*808 George David Murphy, Jr., Houston, for Appellant.
Calvin A. Hartmann, Asst. Dist. Atty., John B. Holmes, Jr., Dist. Atty, S. Elaine Roch, Asst. Dist.... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4622288/ | Hugh A. and Verna B. Brimm v. Commissioner.Brimm v. CommissionerDocket No. 1013-67.United States Tax CourtT.C. Memo 1968-231; 1968 Tax Ct. Memo LEXIS 69; 27 T.C.M. (CCH) 1148; T.C.M. (RIA) 68231; October 7, 1968. Filed Hugh A. Brimm, pro se, 1095 N. Jamestown Rd., Decatur, Ga. Dean R. Morley, III, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622289/ | BERNICE E. PETERSON AND EDWARD A. PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPeterson v. CommissionerDocket No. 8683-80United States Tax CourtT.C. Memo 1981-599; 1981 Tax Ct. Memo LEXIS 133; 42 T.C.M. (CCH) 1437; T.C.M. (RIA) 81599; October 19, 1981. *133 Bernice E. Peterson, pro se. Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622290/ | Robert S. Bradley, Petitioner, v. Commissioner of Internal Revenue, RespondentBradley v. CommissionerDocket No. 110186United States Tax Court1 T.C. 566; 1943 U.S. Tax Ct. LEXIS 237; February 11, 1943, Promulgated *237 Decision will be entered under Rule 50. Petitioner created identical trusts for each of his three dau... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622293/ | WARREN H. CORNING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corning v. CommissionerDocket No. 86898.United States Board of Tax Appeals36 B.T.A. 301; 1937 BTA LEXIS 738; July 13, 1937, Promulgated *738 Petitioner created two trusts. In each, he reserved the right to remove and substitute himself or ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622294/ | HALF MOON FRUIT AND PRODUCE COMPANY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Half Moon Fruit & Produce Co. v. CommissionerDocket Nos. 9843-77, 9844-77, 9845-77, 9846-77, 9847-77.United States Tax CourtT.C. Memo 1980-108; 1980 Tax Ct. Memo LEXIS 477; 40 T.C.M. (CCH) 96; T.C.M. (RIA) 80108; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622295/ | Arkansas Louisiana Gas Company v. Commissioner.Arkansas Louisiana Gas Co. v. CommissionerDocket No. 90065.United States Tax CourtT.C. Memo 1963-77; 1963 Tax Ct. Memo LEXIS 269; 22 T.C.M. (CCH) 331; T.C.M. (RIA) 63077; March 15, 1963*269 Thomas A. Harrell, Esq., First Nat'l Bank Bldg., Shreveport, La., for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622296/ | APPEAL OF ALLEN-EATON PANEL CO.Allen-Eaton Panel Co. v. CommissionerDocket No. 1639.United States Board of Tax Appeals3 B.T.A. 56; 1925 BTA LEXIS 2052; November 16, 1925, Decided Submitted September 24, 1925. *2052 Harry M. Jay, C.P.A., for the taxpayer. F. O. Graves, Esq., for the Commissioner. GRAUPNER *56 Before... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622297/ | JOSEPH WALKER WEAR, WILLIAM E. GOODMAN AND WILLIAM POTTER WEAR, EXECUTORS OF THE ESTATE OF WILLIAM POTTER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wear v. CommissionerDocket No. 47612.United States Board of Tax Appeals26 B.T.A. 682; 1932 BTA LEXIS 1271; July 20, 1932, Prlmulgated *1271 W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622298/ | James E. Peurifoy, et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentPeurifoy v. CommissionerDocket Nos. 55694, 56074, 56262United States Tax Court27 T.C. 149; 1956 U.S. Tax Ct. LEXIS 47; October 31, 1956, Filed *47 Decisions will be entered under Rule 50. Deductions -- Traveling Expenses. -- Held... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622299/ | JOHN GRIFFITHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Griffiths v. CommissionerDocket No. 18162.United States Board of Tax Appeals15 B.T.A. 252; 1929 BTA LEXIS 2888; February 7, 1929, Promulgated *2888 1. Held that the evidence does not establish error on the part of the respondent in determinin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622301/ | ITEN BISCUIT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Iten Biscuit Co. v. CommissionerDocket Nos. 16429, 20899.United States Board of Tax Appeals25 B.T.A. 880; 1932 BTA LEXIS 1459; March 15, 1932, Promulgated *1459 1. Upon the evidence, held, that the exclusion from invested capital, pursu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622303/ | JOHN E. BEHNKEN AND JUNE C. BEHNKEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH R. BEHNKEN AND LINDA N. BEHNKEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBehnken v. CommissionerDocket Nos. 7350-88, 23208-88.United States Tax CourtT.C. Memo 1990-595; 1990 Tax Ct. Memo LEXIS 666... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622305/ | ERNEST J. TAMARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTamary v. CommissionerDocket No. 4856-72.United States Tax CourtT.C. Memo 1974-35; 1974 Tax Ct. Memo LEXIS 283; 33 T.C.M. (CCH) 166; T.C.M. (RIA) 74035; February 6, 1974, Filed. *283 Held, (1) petitioner not entitled to dependency exemption f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622310/ | Kenneth E. O'Harra v. Commissioner. O'Harra Transportation Company, Inc. v. Commissioner.Kenneth E. O'Harra v. CommissionerDocket Nos. 15290,15291.United States Tax Court1953 Tax Ct. Memo LEXIS 4; 12 T.C.M. (CCH) 1459; T.C.M. (RIA) 54008; December 31, 1953*4 John H. Pigg, Esq., for the respondent. OPPERMemorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622311/ | LENOX CLOTHES SHOPS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lenox Clothes Shops, Inc. v. CommissionerDocket No. 101943.United States Board of Tax Appeals45 B.T.A. 1122; 1941 BTA LEXIS 1022; December 31, 1941, Promulgated *1022 1. A taxpayer making sales of clothing upon the installment basi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622312/ | Presley W. Moore and Dorothy B. Moore, et al. * v. Commissioner. Moore v. CommissionerDocket Nos. 94758-94761.United States Tax CourtT.C. Memo 1964-20; 1964 Tax Ct. Memo LEXIS 314; 23 T.C.M. (CCH) 103; T.C.M. (RIA) 64020; January 30, 1964Carle E. Davis, 915 Mutual Bldg., Richmond, Va., for the petitioners. Conley G. Wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622314/ | JULIAN A. SANDOVAL and ARMIDA T. SANDOVAL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSandoval v. CommissionerDocket No. 11611-77.United States Tax CourtT.C. Memo 1979-430; 1979 Tax Ct. Memo LEXIS 95; 39 T.C.M. (CCH) 377; T.C.M. (RIA) 79430; October 18, 1979, Filed A. Jerry Busby, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622316/ | GARY L. AND ELLEN B. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllen v. CommissionerDocket No. 7244-93United States Tax CourtT.C. Memo 1994-165; 1994 Tax Ct. Memo LEXIS 166; 67 T.C.M. (CCH) 2696; April 18, 1994, Filed *166 Decision will be entered for petitioner. Gary L. Allen, pro se. For res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622327/ | THE NEWPORT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE YOUNGSTOWN SHEET AND TUBE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newport Co. v. CommissionerDocket Nos. 28149, 35431, 35511.United States Board of Tax Appeals24 B.T.A. 1246; 1931 BTA LEXIS 1517; December... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622328/ | HALLET E. WATSON and NANCY J. WATSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatson v. CommissionerDocket No. 12117-77.United States Tax CourtT.C. Memo 1979-192; 1979 Tax Ct. Memo LEXIS 330; 38 T.C.M. (CCH) 810; T.C.M. (RIA) 79192; May 17, 1979, Filed Hallet E. Watson, pro se. Ruth E. Salek, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622329/ | James C. Williamson v. Commissioner.Williamson v. CommissionerDocket No. 21081.United States Tax Court1949 Tax Ct. Memo LEXIS 30; 8 T.C.M. (CCH) 1001; T.C.M. (RIA) 49272; November 28, 1949*30 Harry C. Blanton, Esq., Sikeston, Mo., for the petitioner. George E. Gibson, Esq., for the respondent. JOHNSON Memorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622330/ | Walker B. Hough and Kathleen Hough v. Commissioner.Hough v. CommissionerDocket No. 84168.United States Tax CourtT.C. Memo 1962-70; 1962 Tax Ct. Memo LEXIS 239; 21 T.C.M. (CCH) 370; T.C.M. (RIA) 62070; March 29, 1962*239 Walker B. Hough, 200 E. 66th St., New York, N. Y., pro se. Robert D. Whoriskey, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622331/ | ETELA CUCKER, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEtela Cucker, Inc. v. CommissionerDocket No. 18316-89United States Tax CourtT.C. Memo 1991-68; 1991 Tax Ct. Memo LEXIS 87; 61 T.C.M. (CCH) 1949; T.C.M. (RIA) 91068; February 25, 1991, Filed *87 An appropriate order and decision will be entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622332/ | WILLIAM A. RICHARDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Richards v. CommissionerDocket No. 17374.United States Board of Tax Appeals15 B.T.A. 800; 1929 BTA LEXIS 2784; March 12, 1929, Promulgated *2784 1. The return filed for 1920 was not signed or sworn to and the date of filing is not in evi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622333/ | Kenneth R. Hovatter v. Commissioner.Hovatter v. CommissionerDocket No. 1087-68.United States Tax CourtT.C. Memo 1969-169; 1969 Tax Ct. Memo LEXIS 126; 28 T.C.M. (CCH) 846; T.C.M. (RIA) 69169; August 18, 1969. Filed Kenneth R. Hovatter, pro se, 1645 Sweetbriar Dr., San Jose, Cali;. Nicholas G. Stucky, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622334/ | J. E. Vincent, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentVincent v. CommissionerDocket Nos. 27877, 27878, 27879, 27880, 30435United States Tax Court19 T.C. 501; 1952 U.S. Tax Ct. LEXIS 11; December 24, 1952, Promulgated *11 Decisions will be entered under Rule 50. 1. Accrual Accounting -- R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622335/ | S. L. BECKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Becker v. CommissionerDocket No. 9949.United States Board of Tax Appeals8 B.T.A. 65; 1927 BTA LEXIS 2962; September 12, 1927, Promulgated *2962 1. Fair market value of accounts receivable at the time of the dissolution of a corporation determin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622336/ | Arthur D. McDonald and Jessie L. McDonald, Petitioners v. Commissioner of Internal Revenue, RespondentMcDonald v. CommissionerDocket No. 429-67United States Tax Court52 T.C. 82; 1969 U.S. Tax Ct. LEXIS 154; April 16, 1969, Filed *154 Decision will be entered under Rule 50. 1. The petitioner, who owned all of the outst... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622337/ | HAZEL T. POWER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Power v. CommissionerDocket Nos. 39032, 40737, 46620.United States Board of Tax Appeals23 B.T.A. 428; 1931 BTA LEXIS 1876; May 27, 1931, Promulgated *1876 The assignment of future income by the petitioner herein to her husband under the facts ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622338/ | GERALD HABLE AND SHERRY HABLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHable v. CommissionerDocket No. 24541-82.United States Tax CourtT.C. Memo 1984-485; 1984 Tax Ct. Memo LEXIS 185; 48 T.C.M. (CCH) 1079; T.C.M. (RIA) 84485; September 11, 1984. Gerald Hable and Sherry Hable, pro se. Sue Ann Nelson,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622339/ | Estate of Tom L. Burnett, Deceased, Anne V. Burnett Hall, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentBurnett v. CommissionerDocket No. 109742United States Tax Court2 T.C. 897; 1943 U.S. Tax Ct. LEXIS 40; October 18, 1943, Promulgated *40 Decision will be entered under Rule 50. 1. Decedent du... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622340/ | Fred W. Isaacs v. Commissioner. Inez W. Isaacs v. Commissioner.Isaacs v. CommissionerDocket Nos. 525-64; 1922-64.United States Tax CourtT.C. Memo 1968-249; 1968 Tax Ct. Memo LEXIS 49; 27 T.C.M. (CCH) 1315; T.C.M. (RIA) 68249; October 29, 1968. Filed Jerry Lee Jarvis, Durham, N.C., for petitioner in Docket No. 1922-64. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622341/ | John R. Dean and Florence Dean, Petitioners v. Commissioner of Internal Revenue, RespondentDean v. CommissionerDocket No. 22565-80United States Tax Court83 T.C. 56; 1984 U.S. Tax Ct. LEXIS 47; 83 T.C. No. 6; July 19, 1984. July 19, 1984, Filed *47 Decision will be entered for the respondent. Petitioners claimed losse... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622342/ | Lyman A. Stanton and Bertha W. Stanton, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of Louis F. Springer, Deceased, Mary E. Springer, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentStanton v. CommissionerDocket Nos. 18215, 18246United States Tax Court14 T.C. 217; 1950 U.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622345/ | DEL REY FRATERNITY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDel Rey Fraternity, Inc. v. CommissionerDocket No. 8036-73.United States Tax CourtT.C. Memo 1975-206; 1975 Tax Ct. Memo LEXIS 169; 34 T.C.M. (CCH) 886; T.C.M. (RIA) 750206; June 26, 1975, Filed John I. Jefsen, for the petitioner. Peter ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622346/ | J. A. CARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarter v. CommissionerDocket No. 27417-83.United States Tax CourtT.C. Memo 1985-360; 1985 Tax Ct. Memo LEXIS 270; 50 T.C.M. (CCH) 463; T.C.M. (RIA) 85360; July 22, 1985. *270 Held, P is liable for the addition to tax for fraud under sec. 6653(b), ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622348/ | PAUL J. DeVINE and FANNY K. DeVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Vine v. CommissionerDocket No. 3867-74.United States Tax CourtT.C. Memo 1976-8; 1976 Tax Ct. Memo LEXIS 395; 35 T.C.M. (CCH) 23; T.C.M. (RIA) 760008; January 8, 1976, Filed Paul J. DeVine, pro se. James E. Dunn, Jr., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622349/ | Hobart M. Conway, Jr. and Rebecca K. Conway v. Commissioner.Conway v. CommissionerDocket No. 584-80.United States Tax CourtT.C. Memo 1982-358; 1982 Tax Ct. Memo LEXIS 388; 44 T.C.M. (CCH) 269; T.C.M. (RIA) 820358; June 24, 1982*388 P purchased an aircraft in 1973, sold it in 1976, and purchased another aircraft on whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622350/ | WILLIAM PURIFICATO AND MARIE PURIFICATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOHN PURIFICATO AND CATHERINE PURIFICATO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPurificato v. CommissionerDocket Nos. 40369-86, 40447-861United States Tax CourtT.C. Memo 1992-580; 1992 Tax Ct. Memo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4335449/ | MARGRET LOUISE KELLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKELLEY v. COMMISSIONERNo. 6639-04SUnited States Tax CourtT.C. Summary Opinion 2005-68; 2005 Tax Ct. Summary LEXIS 95; June 2, 2005, Filed *95 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT ... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4537661/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 09:08 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/4537660/ | Nebraska Supreme Court Online Library
www.nebraska.gov/apps-courts-epub/
05/29/2020 09:08 AM CDT
- 185 -
Nebraska Supreme Court Advance Sheets
305 Nebraska Reports
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537663/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited.... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622352/ | UNITED MARKETS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Markets, Inc. v. CommissionerDocket No. 11489.United States Board of Tax Appeals10 B.T.A. 372; 1928 BTA LEXIS 4128; January 28, 1928, promulgated *4128 1. The evidence is insufficient to show that petitioner is entitled to a grea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622353/ | BARTON THEATRE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarton Theatre Co. v. CommissionerDocket No. 4965-75.United States Tax CourtT.C. Memo 1980-128; 1980 Tax Ct. Memo LEXIS 456; 40 T.C.M. (CCH) 198; T.C.M. (RIA) 80128; April 21, 1980, Filed *456 Held, petitioner's debentures constituted bon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622355/ | New York City Omnibus Corporation v. Commissioner.New York City Omnibus Corp. v. CommissionerDocket No. 2757.United States Tax Court1946 Tax Ct. Memo LEXIS 187; 5 T.C.M. (CCH) 396; T.C.M. (RIA) 46121; May 23, 1946Charles C. Parlin, Esq., and Paul R. Russell, Esq., for the petitioner. Thomas H. Lewis, Jr., Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622356/ | Frank Hendrick v. Commissioner.Hendrick v. CommissionerDocket No. 82687.United States Tax Court1948 Tax Ct. Memo LEXIS 163; 7 T.C.M. (CCH) 364; T.C.M. (RIA) 48100; June 14, 1948*163 Thomas R. Wickersham, Esq., for the respondent. OPPERMemorandum Opinion OPPER, Judge: This proceeding involves deficiencies in income ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622357/ | Theodore F. Wilson and Coramabel S. Wilson, Petitioners, v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket No. 16298United States Tax Court13 T.C. 409; 1949 U.S. Tax Ct. LEXIS 81; September 28, 1949, Promulgated *81 Decision will be entered under Rule 50. Petitioner Theodore Wilson was a part... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622358/ | AERO WAREHOUSE CORPORATION, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Aero Warehouse Corp. v. CommissionerDocket Nos. 29226-85; 31506-85; 38814-85.United States Tax CourtT.C. Memo 1989-180; 1989 Tax Ct. Memo LEXIS 183; 57 T.C.M. (CCH) 200; T.C.M. (RIA) 89180; April 19, 1989; As corrected Apr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622359/ | Estate of Clarence A. Williams, Deceased, William E. Nodine, Administrator, d.b.n. c.t.a., Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Williams v. CommissionerDocket No. 6194-72United States Tax Court62 T.C. 400; 1974 U.S. Tax Ct. LEXIS 87; 62 T.C. No. 46; June 25, 1974, Filed *87 Decision will ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622360/ | RONALE ROBERSON AND PAMELA ROBERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRoberson v. CommissionerDocket No. 39223-87United States Tax CourtT.C. Memo 1990-643; 1990 Tax Ct. Memo LEXIS 718; 60 T.C.M. (CCH) 1486; T.C.M. (RIA) 90643; December 20, 1990, Filed *718 Decision will be entered under Rule 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622361/ | Percy E. Godbold, Jr., and Grace F. Godbold, Petitioners v. Commissioner of Internal Revenue, RespondentGodbold v. CommissionerDocket No. 18123-80United States Tax Court82 T.C. 73; 1984 U.S. Tax Ct. LEXIS 124; 82 T.C. No. 7; January 9, 1984, Filed *124 Decision will be entered under Rule 155. In 1966, petitioners exec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622363/ | Charles H. Allen v. Commissioner.Allen v. CommissionerDocket No. 4392-64.United States Tax CourtT.C. Memo 1967-105; 1967 Tax Ct. Memo LEXIS 155; 26 T.C.M. (CCH) 493; T.C.M. (RIA) 67105; May 11, 1967*155 1. Held: Petitioner failed to prove that during the taxable year 1959 he incurred expenses in excess of the amount a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622364/ | CLARKSON COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clarkson Coal Co. v. CommissionerDocket No. 8449.United States Board of Tax Appeals7 B.T.A. 690; 1927 BTA LEXIS 3116; July 22, 1927, Promulgated *3116 Karl D. Loos, Esq., for the petitioner. C. H. Curl, Esq., for the respondent. PHILLIPS *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622365/ | MORRIS L. AND RENEE J. CHUCAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChucas v. CommissionerDocket No. 27916-90United States Tax CourtT.C. Memo 1993-147; 1993 Tax Ct. Memo LEXIS 142; 65 T.C.M. (CCH) 2324; April 6, 1993, Filed *142 Decision will be entered under Rule 155 with respect to petitioner M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622367/ | GARBIS S. BEZDJIAN AND MAIDA M. BEZDJIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBezdjian v. CommissionerDocket No. 13306-82.United States Tax CourtT.C. Memo 1987-140; 1987 Tax Ct. Memo LEXIS 132; 53 T.C.M. (CCH) 368; T.C.M. (RIA) 87140; March 16, 1987. Dennis R. DiRicco and Bernard P. Kenneally, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622368/ | I. Jay Green and Beatrice F. Green, Petitioners, v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket No. 77980United States Tax Court35 T.C. 764; 1961 U.S. Tax Ct. LEXIS 224; February 16, 1961, Filed *224 Decision will be entered for the respondent. Deduction -- Travel Expense -- Home. -- The p... | 01-04-2023 | 11-21-2020 |
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