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https://www.courtlistener.com/api/rest/v3/opinions/4622369/ | Henry N. and Marilyn Hulter, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHulter v. CommissionerDocket Nos. 3969-81, 23116-81, 22544-82, 20873-83United States Tax Court83 T.C. 663; 1984 U.S. Tax Ct. LEXIS 18; 83 T.C. No. 36; October 31, 1984. October 31, 1984, Filed *18 Petitioners filed a mot... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622370/ | CURVIN A. MILLER and PAULINE A. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Miller v. CommissionerDocket No. 1674-73United States Tax CourtT.C. Memo 1975-8; 1975 Tax Ct. Memo LEXIS 365; 34 T.C.M. (CCH) 37; T.C.M. (RIA) 750008; January 14, 1975, Filed Curvin A. Miller, pro se. Russell K. Stewart,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622371/ | A. C. Warnack and Shirley Warnack, Petitioners v. Commissioner of Internal Revenue, Respondent; Betty Warnack Boudreau, Petitioner v. Commissioner of Internal Revenue, RespondentWarnack v. CommissionerDocket No. 879-77, 1507-77United States Tax Court71 T.C. 541; 1979 U.S. Tax Ct. LEXIS 195; January 15, 1979, Filed *195... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622372/ | Coca-Cola Bottling Company of Sacramento, Ltd., Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentCoca-Cola Bottling Co. v. CommissionerDocket Nos. 19828, 25082, 25083United States Tax Court17 T.C. 101; 1951 U.S. Tax Ct. LEXIS 115; July 31, 1951, Promulgated *115 Decisions will be entered under Rule ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622373/ | LENCARD CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lencard Corp. v. CommissionerDocket No. 106493.United States Board of Tax Appeals47 B.T.A. 58; 1942 BTA LEXIS 742; June 9, 1942, Promulgated *742 Petitioner realized no gain on liquidation and retirement of all of its outstanding preferre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622375/ | Camiel Thorrez, Petitioner, v. Commissioner of Internal Revenue, Respondent. Joseph Michner, Petitioner, v. Commissioner of Internal Revenue, Respondent. Walter Michner, Petitioner, v. Commissioner of Internal Revenue, Respondent. Edward A. Forner, Petitioner, v. Commissioner of Internal Revenue, RespondentThorrez v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622376/ | GLENN H. CURTISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LENA P. CURTISS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Curtiss v. CommissionerDocket Nos. 27407, 27408.United States Board of Tax Appeals21 B.T.A. 629; 1930 BTA LEXIS 1820; December 11, 1930, Promulgated *1820 As a re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622378/ | George C. Bettinger and Mary E. Bettinger v. Commissioner.Bettinger v. CommissionerDocket No. 5345-67.United States Tax CourtT.C. Memo 1970-18; 1970 Tax Ct. Memo LEXIS 338; 29 T.C.M. (CCH) 52; T.C.M. (RIA) 70018; January 28, 1970, Filed. Richard C. Schiller, for the petitioners. FAYMemorandum Findings of Fact and Opi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622379/ | Rose Wasserman, Petitioner, v. Commissioner of Internal Revenue, RespondentWasserman v. CommissionerDocket No. 49998United States Tax Court24 T.C. 1141; 1955 U.S. Tax Ct. LEXIS 90; September 29, 1955, Filed *90 Decision will be entered under Rule 50. Petitioner and her husband were equal partners in a retail women's d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622381/ | HARRY and MARTHA B. LOKAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLokan v. CommissionerDocket No. 7102-78.United States Tax CourtT.C. Memo 1979-380; 1979 Tax Ct. Memo LEXIS 148; 39 T.C.M. (CCH) 168; T.C.M. (RIA) 79380; September 17, 1979, Filed Harry Lokan, pro se Avery Cousins, III, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622383/ | FRANK BIZJAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBizjak v. CommissionerDocket No. 5787-89United States Tax CourtT.C. Memo 1994-297; 1994 Tax Ct. Memo LEXIS 300; 67 T.C.M. (CCH) 3142; June 27, 1994, Filed *300 Decision will be entered under Rule 155. Frank Bizjak, pro se. For respondent: Patrick... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622384/ | GEORGE J. DELMEGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. F. GREFE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOMER A. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Delmege v. CommissionerDocket Nos. 30347, 34176, 34177.United States Board of Tax Appea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622389/ | JOHN H. WATSON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watson v. CommissionerDocket No. 89671.United States Board of Tax Appeals38 B.T.A. 1026; 1938 BTA LEXIS 797; October 26, 1938, Promulgated *797 1. Certain stock in one company, and interests in another, both admittedly worthless, became ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622390/ | JFM, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJFM, Inc. v. CommissionerDocket No. 2470-92United States Tax CourtT.C. Memo 1994-239; 1994 Tax Ct. Memo LEXIS 234; 67 T.C.M. (CCH) 3020; May 26, 1994, Filed; As Corrected June 6, 1994 *234 For petitioner: Harris H. Barnes III. For re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622392/ | J. M. MOORE AND HATTIE MOORE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 28853.United States Board of Tax Appeals15 B.T.A. 1037; 1929 BTA LEXIS 2745; March 22, 1929, Promulgated *2745 HUSBAND AND WIFE. - Petitioners originally made a joint return for the calendar year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622393/ | WARE RIVER RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ware R. R. Co. v. CommissionerDocket Nos. 8712, 19054.United States Board of Tax Appeals7 B.T.A. 133; 1927 BTA LEXIS 3250; May 27, 1927, Promulgated *3250 The amount of the Federal tax upon the income of the petitioner paid by its les... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622396/ | Fred C. and Evelyn P. Riley v. Commissioner.Riley v. CommissionerDocket No. 59794.United States Tax CourtT.C. Memo 1957-117; 1957 Tax Ct. Memo LEXIS 135; 16 T.C.M. (CCH) 485; T.C.M. (RIA) 57117; June 28, 1957*135 Petitioners' home during the taxable year ended December 31, 1952, is held to be in Atlanta, Georgia, rath... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622397/ | NAN R. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 20420-90United States Tax CourtT.C. Memo 1991-521; 1991 Tax Ct. Memo LEXIS 570; 62 T.C.M. (CCH) 1042; T.C.M. (RIA) 91521; October 21, 1991, filed *570 P. Marshall Yoder and Lee A. Spinks, for the petitioner. Ja... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622398/ | WIRT FRANKLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Franklin v. CommissionerDocket No. 9266.United States Board of Tax Appeals7 B.T.A. 636; 1927 BTA LEXIS 3132; July 13, 1927, Promulgated *3132 1. Where the Commissioner and the taxpayer, pursuant to the statute, have entered into a consent in w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622401/ | Walter and Flora McBreen v. Commissioner.McBreen v. CommissionerDocket Nos. 40103, 40104.United States Tax CourtT.C. Memo 1954-42; 1954 Tax Ct. Memo LEXIS 204; 13 T.C.M. (CCH) 473; T.C.M. (RIA) 54148; May 17, 1954, Filed *204 Walter McBreen, Fairplay, Mo., pro se. Frank C. Conley, Esq., for the respondent. WITHEYMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622403/ | ROY NICHOLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nichols v. CommissionerDocket No. 24016.United States Board of Tax Appeals14 B.T.A. 1347; 1929 BTA LEXIS 2958; January 16, 1929, Promulgated *2958 1. A preliminary notice from a collector relative to proposed additional taxes is not a determinat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622406/ | Edward A. and Elizabeth Ballerini v. Commissioner.Ballerini v. CommissionerDocket No. 926-70 SC.United States Tax CourtT.C. Memo 1970-334; 1970 Tax Ct. Memo LEXIS 27; 29 T.C.M. (CCH) 1595; T.C.M. (RIA) 70334; December 1, 1970, Filed *27 Held: Compensation received by petitioner Edward as a resident physician in obstet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622408/ | H. W. Wahlert, Petitioner, v. Commissioner of Internal Revenue, RespondentWahlert v. CommissionerDocket No. 22262United States Tax Court17 T.C. 655; 1951 U.S. Tax Ct. LEXIS 62; October 10, 1951, Promulgated *62 Decision will be entered for the respondent. Petitioner was a 36 per cent member of a partnership, also more... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622409/ | LLOYD S. ROHLIG AND KATHLEEN M. ROHLIG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRohlig v. CommissionerDocket No. 1014-88United States Tax CourtT.C. Memo 1991-267; 1991 Tax Ct. Memo LEXIS 305; 61 T.C.M. (CCH) 2889; T.C.M. (RIA) 91267; June 11, 1991, Filed *305 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622411/ | IRENE L. GRINER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGriner v. CommissionerDocket No. 45342-86United States Tax CourtT.C. Memo 1990-301; 1990 Tax Ct. Memo LEXIS 319; 59 T.C.M. (CCH) 903; T.C.M. (RIA) 90301; June 18, 1990, Filed *319 Decision will be entered for the respondent. Robert*320 H. Wysh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622413/ | LYNDA MILITO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMilito v. CommissionerDocket No. 4686-88.United States Tax CourtT.C. Memo 1989-146; 1989 Tax Ct. Memo LEXIS 145; 57 T.C.M. (CCH) 14; T.C.M. (RIA) 89146; April 4, 1989Patrick E. Whelan, for the respondent. WHALENMEMORANDUM OPINION WHALEN, Judge: Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622414/ | WILLIAM R. CAMPBELL and LINDA E. CAMPBELL, Petitioners v. COMMISSIONER OR INTERNAL REVENUE, RespondentCampbell v. CommissionerDockets Nos. 25364-85; 34128-85.1United States Tax CourtT.C. Memo 1988-105; 1988 Tax Ct. Memo LEXIS 133; 55 T.C.M. (CCH) 367; T.C.M. (RIA) 88105; March 9, 1988. Darrell Rippy, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622415/ | REMINGTON RAND, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Remington Rand, Inc. v. CommissionerDocket No. 34726.United States Board of Tax Appeals11 B.T.A. 773; 1928 BTA LEXIS 3722; April 23, 1928, Promulgated *3722 1. The sale by a corporation of all of the capital stock of an affiliated corpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622416/ | Louis J. Brecker v. Commissioner. Louis J. Brecker and Dorothy Brecker v. Commissioner.Brecker v. CommissionerDocket Nos. 109593, 109594.United States Tax Court1943 Tax Ct. Memo LEXIS 376; 1 T.C.M. (CCH) 846; T.C.M. (RIA) 43154; March 31, 1943*376 Norman M. Behr, Esq., for the petitioner. Carl A. Phillips, Esq., and E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622417/ | Frances Hummel, Petitioner, v. Commissioner of Internal Revenue, RespondentHummel v. CommissionerDocket No. 54686United States Tax Court28 T.C. 1131; 1957 U.S. Tax Ct. LEXIS 105; August 30, 1957, Filed *105 Decision will be entered under Rule 50. Alimony v. Child Maintenance -- Sec. 22 (k), I. R. C. 1939 -- Fixing Amo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622419/ | Ernest W. Clemens, Petitioner, v. Commissioner of Internal Revenue, RespondentClemens v. CommissionerDocket No. 10026United States Tax Court8 T.C. 121; 1947 U.S. Tax Ct. LEXIS 307; January 23, 1947, Promulgated *307 Decision will be entered under Rule 50. 1. Community Property -- Commingling. -- Where the separate fun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622420/ | UNION DENTAL PLAN, INC. TRANSFEREE AND UNION DENTAL PLAN, INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnion Dental Plan, Inc. v. CommissionerDocket No. 12791-83.United States Tax CourtT.C. Memo 1989-255; 1989 Tax Ct. Memo LEXIS 255; 57 T.C.M. (CCH) 527; T.C.M. (RIA) 89255; May 25, 1989. Ross W. Pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622421/ | KENNETH P. EASLON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEaslon v. CommissionerDocket No. 21349-80.United States Tax CourtT.C. Memo 1982-20; 1982 Tax Ct. Memo LEXIS 722; 43 T.C.M. (CCH) 302; T.C.M. (RIA) 82020; January 13, 1982. Kenneth P. Easlon, pro se. David G. Hendricks, for the respondent. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622422/ | Theodore Papas v. Commissioner.Papas v. CommissionerDocket No. 30666.United States Tax Court1951 Tax Ct. Memo LEXIS 176; 10 T.C.M. (CCH) 605; T.C.M. (RIA) 51196; June 28, 1951*176 Nathan Willner, Esq., 17 State St., New York, N. Y., for the petitioner. Maurice E. Stark, Esq., for the respondent. OPPERMemorandum Opini... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622423/ | ROBERT G. and NORITA C. WEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWest v. CommissionerDocket No. 34762-86United States Tax CourtT.C. Memo 1991-18; 1991 Tax Ct. Memo LEXIS 18; 61 T.C.M. (CCH) 1694; T.C.M. (RIA) 91018; January 17, 1991, Filed *18 Decision will be entered for the respondent. Petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622424/ | CHARLOTTE A. ASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAsh v. CommissionerDocket No. 289-89United States Tax CourtT.C. Memo 1989-367; 1989 Tax Ct. Memo LEXIS 366; 57 T.C.M. (CCH) 1056; T.C.M. (RIA) 89367; July 25, 1989*366 On Nov. 10, 1988, R mailed notices of deficiency to P for the years 1985 an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622426/ | Jack J. and Esther L. Barton v. Commissioner#&Barton v. CommissionerDocket No. 3255-67.United States Tax CourtT.C. Memo 1969-46; 1969 Tax Ct. Memo LEXIS 251; 28 T.C.M. (CCH) 261; T.C.M. (RIA) 69046; March 10, 1969, Filed *251 Aleksandrs V. Laurins, for the respondent. SCOTT Memorandum Opinion SCOTT, Judge: Respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622428/ | MARK ROBERT HADDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHaddonDocket No. 15684-91United States Tax CourtT.C. Memo 1993-7; 1993 Tax Ct. Memo LEXIS 16; 65 T.C.M. (CCH) 1714; January 7, 1993, Filed *16 Decision will be entered for respondent. Mark Robert Haddon, pro se. For Respondent: Elaine Sierr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622429/ | Andrew O. Stilwell and Charlotte C. Stilwell, Petitioners, v. Commissioner of Internal Revenue, RespondentStilwell v. CommissionerDocket No. 5080-64United States Tax Court46 T.C. 247; 1966 U.S. Tax Ct. LEXIS 101; May 17, 1966, Filed *101 Decision will be entered for the respondent. Petitioner husband and one Forsythe ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622430/ | ERNEST J. GRABOSKE AND BARBARA J. GRABOSKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGraboske v. CommissionerDocket Nos. 13731-82, 17514-83.1United States Tax CourtT.C. Memo 1987-262; 1987 Tax Ct. Memo LEXIS 262; 53 T.C.M. (CCH) 896; T.C.M. (RIA) 87262; May 26, 1987. *262 Petitioners established a l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622431/ | JOHN P. FODOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CARMEN M. FODOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFodor v. CommissionerDocket Nos. 19153-87, 1 20320-87 United States Tax CourtT.C. Memo 1991-295; 1991 Tax Ct. Memo LEXIS 341; 62 T.C.M. (CCH) 47; T.C.M. (RIA) 91295; July... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622433/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT., PETITIONER, v.Rockwood Sprinkler Co. v. CommissionerDocket No. 14937.United States Board of Tax Appeals13 B.T.A. 393; 1928 BTA LEXIS 3251; September 19, 1928, Promulgated *3251 Held, That a deficiency in income tax for the year 1920 was properly asserted against the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622435/ | Richard Robinson and Marcia Robinson, a/k/a Marcia Korn v. Commissioner.Robinson v. CommissionerDocket Nos. 1785-69, 3734-69.United States Tax CourtT.C. Memo 1972-156; 1972 Tax Ct. Memo LEXIS 102; 31 T.C.M. (CCH) 774; T.C.M. (RIA) 72156; July 24, 1972Edward I. Haligman and Michael Korn, 15353 Weddington, Sherman Oaks, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622436/ | Boris S. Nadiak v. Commissioner.Nadiak v. CommissionerDocket No. 2042-68.United States Tax CourtT.C. Memo 1969-280; 1969 Tax Ct. Memo LEXIS 14; 28 T.C.M. (CCH) 1445; T.C.M. (RIA) 69280; December 22, 1969, Filed Boris S. Nadiak, pro se, 183 Hoover Ave., Kenmore, N.Y. John D. Steele, Jr., for the respondent. WITHEYMemor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622439/ | CORRAL CREEK CATTLE CO., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Corral Creek Cattle Co. v. CommissionerDocket Nos. 4277-74, 4278-74, 4279-74.United States Tax CourtT.C. Memo 1978-260; 1978 Tax Ct. Memo LEXIS 252; 37 T.C.M. (CCH) 1121; T.C.M. (RIA) 78260; July 17, 1978, Filed *252 During ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622440/ | CHICAGO WAREHOUSE LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago Warehouse Lumber Co. v. CommissionerDocket No. 21427.United States Board of Tax Appeals16 B.T.A. 1416; 1929 BTA LEXIS 2386; July 24, 1929, Promulgated *2386 A cancellation of stockholders' and officers' indebtedness tenta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622442/ | HAWORTH H. PARKS, LAWRENCE V. LONG AND PEGGY J. LONG, AND ESTATE OF KENNETH R. MEGUIAR, DECEASED, MAXINE G. MEGUIAR, EXECUTRIX, AND MAXINE G. MEGUIAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentParks v. CommissionerDocket No. 1723-77.United States Tax CourtT.C. Memo 1980-382; 1980 Tax Ct. Memo LEXIS 208... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537673/ | [Cite as Pendry v. Troy Police Dept., 2020-Ohio-3129.]
IN THE COURT OF APPEALS OF OHIO
SECOND APPELLATE DISTRICT
MONTGOMERY COUNTY
LAURA PENDRY, EXECUTOR :
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475601/ | OPINION. Van Fossan, Judge: Petitioner or its transferor placed various mortgages on the property in the years 1922 to 1931. Petitioner acquired the property in a tax free exchange. In 1943 the mortgage liability was $381,000. The mortgagee then foreclosed the mortgage and bought the property at the foreclosure sale fo... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622455/ | PACIFIC GAS & FUEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Gas & Fuel Co. v. CommissionerDocket No. 104527.United States Board of Tax Appeals47 B.T.A. 15; 1942 BTA LEXIS 747; June 3, 1942, Promulgated *747 During 1936 and 1937 all of petitioner's income came from an agreement by wh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622456/ | BURROWS MCNEIR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McNeir v. CommissionerDocket No. 68480.United States Board of Tax Appeals30 B.T.A. 418; 1934 BTA LEXIS 1335; April 17, 1934, Promulgated *1335 Petitioner acquired corporate stock partly for cash and partly in exchange for other property. He w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622457/ | William A. Boyd v. Commissioner. Mark W. Allen v. Commissioner.Boyd v. CommissionerDocket Nos. 4988, 4989.United States Tax Court1947 Tax Ct. Memo LEXIS 306; 5 T.C.M. (CCH) 1205; T.C.M. (RIA) 47030; February 17, 1947*306 Morse D. Campbell, Esq., 821 Ford Bldg., Detroit 26, Mich., and Edmund Darling, C.P.A., 851 Ford B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622458/ | FERDINAND E. MARCOS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarcos v. CommissionerDocket Nos. 1091-94, 11514-94United States Tax CourtT.C. Memo 1994-528; 1994 Tax Ct. Memo LEXIS 536; 68 T.C.M. (CCH) 1002; October 20, 1994, Filed *536 For petitioner: John D. Singleton and James P. Linn. For... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622460/ | NEW ENGLAND FURNITURE & CARPET CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New England Furniture & Carpet Co. v. CommissionerDocket No. 11128.United States Board of Tax Appeals9 B.T.A. 334; 1927 BTA LEXIS 2619; November 25, 1927, Promulgated *2619 At the beginning of the petitioner's fiscal years ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622461/ | Oxygen Therapy Research Foundation v. Commissioner. Alexander J. Berndt and Elizabeth Berndt v. Commissioner. Alexander J. Berndt v. Commissioner.Oxygen Therapy Research Foundation v. CommissionerDocket Nos. 64323, 64346, 64347.United States Tax CourtT.C. Memo 1958-192; 1958 Tax Ct. Memo LEXIS 32; 17 T.C.M. (CCH) 956; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622462/ | DAVID HERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerman v. CommissionerDocket No. 7998-76.United States Tax CourtT.C. Memo 1979-30; 1979 Tax Ct. Memo LEXIS 497; 38 T.C.M. (CCH) 119; T.C.M. (RIA) 79030; January 22, 1979, Filed Robert B. Kroner and Harvey R. Poe, for the petitioner. Steven I. Klei... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622463/ | GIFFORD M. MAST, JR. AND JUDITH A. MAST, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mast v. CommissionerDocket Nos. 43312-85, 43313-85, 43314-85, 43315-85, 43316-85United States Tax CourtT.C. Memo 1989-438; 1989 Tax Ct. Memo LEXIS 437; 57 T.C.M. (CCH) 1355; T.C.M. (RIA) 89438; August 17, 1989... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622465/ | APPEAL OF HARRY W. BOCKHOFF.Bockhoff v. CommissionerDocket No. 3206.United States Board of Tax Appeals3 B.T.A. 560; 1926 BTA LEXIS 2627; February 3, 1926, Decided Submitted November 6, 1925. *2627 Determination of the rate of exhaustion of a patent. Lawrence Baker and R.L.P. Wallace, Esqs., for the taxpayer. Ward L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622466/ | KASKASKIA LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MISSISSIPPI VALLEY LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaskaskia Life Ins. Co. v. CommissionerDocket Nos. 27576, 41506, 42157.United States Board of Tax Appeals22 B.T.A. 210; 1931 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622468/ | Seneca, Ltd., H. Quintin Foster, Jr., and Dorothy L. Foster, Partners Other Than the Tax Matters Partner, Petitioners v. Commissioner of Internal Revenue, RespondentSeneca, Ltd. v. CommissionerDocket No. 37276-87United States Tax Court92 T.C. 363; 1989 U.S. Tax Ct. LEXIS 27; 92 T.C. No. 22; February 16, 1989. February... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622472/ | James F. Holden, et al. * v. Commissioner. Holden v. CommissionerDocket Nos. 237-67, 266-67, 1775-67, 1947-67.United States Tax CourtT.C. Memo 1968-237; 1968 Tax Ct. Memo LEXIS 63; 27 T.C.M. (CCH) 1166; T.C.M. (RIA) 68237; October 14, 1968Edmund Durkin, Jr., 1857 Union Commerce Bldg., Cleveland, Ohio, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622473/ | CLAYTON H. SMITH and DORIS J. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 1031-72.United States Tax CourtT.C. Memo 1973-78; 1973 Tax Ct. Memo LEXIS 208; 32 T.C.M. (CCH) 352; T.C.M. (RIA) 73078; April 9, 1973, Filed *208 Dougal C. Pope, for the petitioners. James N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622474/ | Fenwal, Incorporated v. Commissioner.Fenwal, Inc. v. CommissionerDocket No. 21231.United States Tax Court1949 Tax Ct. Memo LEXIS 218; 8 T.C.M. (CCH) 345; T.C.M. (RIA) 49084; April 15, 1949Samuel S. Dennis, III, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent. MURDOCKOrder MURDOCK, Judge: For reason... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622476/ | APPEAL OF ILLINOIS RURAL CREDIT ASSOCIATION.Illinois Rural Credit Ass'n v. CommissionerDocket No. 5058.United States Board of Tax Appeals3 B.T.A. 1178; 1926 BTA LEXIS 2466; April 3, 1926, Decided Submitted December 11, 1925. *2466 Subscribers to capital stock, after making partial payment on their subscriptions, defa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622479/ | Appeal of MARY P. ENO STEFFANSON.Steffanson v. CommissionerDocket No. 7.United States Board of Tax Appeals1 B.T.A. 979; 1925 BTA LEXIS 2727; April 8, 1925, decided Submitted November 21, 1924. *2727 An individual who places her property in trust under an agreement by which she may have paid over to her a portion of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622481/ | Edwin Singer v. Commissioner.Singer v. CommissionerDocket No. 111720.United States Tax Court1944 Tax Ct. Memo LEXIS 390; 3 T.C.M. (CCH) 66; T.C.M. (RIA) 44020; January 25, 1944*390 Joseph J. Klein, Esq., 60 E. 42nd St., New York, N.Y., for the petitioner. F. S. Gettle, Esq., for the respondent. HARRON Memorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622483/ | Kingston Steamship Corporation, Petitioner, v. Renegotiation Board, Respondent; Rockland Steamship Corporation, Petitioner, v. Renegotiation Board, RespondentKingston S.S. Corp. v. Renegotiation BoardDocket Nos. 1009-R, 1010-R.United States Tax Court46 T.C. 288; 1966 U.S. Tax Ct. LEXIS 96; May 24, 1966, Filed *96 Held,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622484/ | Alex McCutchin, Petitioner, v. Commissioner of Internal Revenue, Respondent. Alma McCutchin, Petitioner, v. Commissioner of Internal Revenue, RespondentMcCutchin v. CommissionerDocket Nos. 1497, 1498United States Tax Court4 T.C. 1242; 1945 U.S. Tax Ct. LEXIS 175; April 30, 1945, Promulgated *175 Decisions will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622487/ | STEVEN McCABE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcCabe v. CommissionerDocket No. 17929-85.United States Tax CourtT.C. Memo 1986-533; 1986 Tax Ct. Memo LEXIS 73; 52 T.C.M. (CCH) 962; T.C.M. (RIA) 86533; November 4, 1986. Steven McCabe, pro se. Susan N. Wasko, for the respondent. COUVILLIONMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622488/ | Allied Industrial Cartage Company, Petitioner v. Commissioner of Internal Revenue, RespondentAllied Industrial Cartage Co. v. CommissionerDocket No. 7918-77United States Tax Court72 T.C. 515; 1979 U.S. Tax Ct. LEXIS 99; June 20, 1979, Filed *99 Decision will be entered for the petitioner. Individual A owned 100 percen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622489/ | JOHN C. LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. JEANNE LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lee v. CommissionerDocket Nos. 5984, 5985.United States Board of Tax Appeals6 B.T.A. 1005; 1927 BTA LEXIS 3351; April 25, 1927, Promulgated *3351 Where income is earne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622490/ | The Travelers Insurance Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentTravelers Ins. Co. v. CommissionerDocket No. 8082United States Tax Court6 T.C. 753; 1946 U.S. Tax Ct. LEXIS 229; April 17, 1946, Promulgated *229 Decision will be entered for the respondent. The plea here of esto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622492/ | Foster Frosty Foods, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentFoster Frosty Foods, Inc. v. CommissionerDocket No. 89719United States Tax Court39 T.C. 772; 1963 U.S. Tax Ct. LEXIS 197; February 12, 1963, Filed *197 Decision will be entered under Rule 50. Addition to Reserve for Bad Debt -- Sec. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622494/ | PAUL R. SCHOUTEN AND MARY KAY SCHOUTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchouten v. CommissionerDocket No. 48491-86United States Tax CourtT.C. Memo 1991-155; 1991 Tax Ct. Memo LEXIS 174; 61 T.C.M. (CCH) 2357; T.C.M. (RIA) 91155; April 8, 1991, Filed *174 Decision will be entered under Rule 15... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622497/ | BUFFALO UNION FURNACE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buffalo Union Furnace Co. v. CommissionerDocket Nos. 16075, 16076.United States Board of Tax Appeals23 B.T.A. 439; 1931 BTA LEXIS 1871; May 28, 1931, Promulgated *1871 1. An allowance determined for exhaustion, wear and tear of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622498/ | Appeal of HEWITT RUBBER CO.Hewitt Rubber Co. v. CommissionerDocket No. 325.United States Board of Tax Appeals1 B.T.A. 424; 1925 BTA LEXIS 2929; January 29, 1925, decided Submitted December 3, 1924. *2929 An interest-bearing demand promissory note of a responsible and solvent maker actually and in good faith paid in f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622499/ | DUVIN COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Duvin Coal Co. v. CommissionerDocket No. 22005.United States Board of Tax Appeals16 B.T.A. 194; 1929 BTA LEXIS 2621; April 25, 1929, Promulgated *2621 Deduction on account of exhaustion of capital amount invested in air shaft, main shaft, rail... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622500/ | WILLIAM F. HARRAH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARIE E. HARRAH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. G. MCDONALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JULIUS C. KIRCHNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622502/ | The LTV Corporation, 1 Petitioner v. Commissioner of Internal Revenue, RespondentLTV Corp. v. CommissionerDocket No. 4080-71United States Tax Court63 T.C. 39; 1974 U.S. Tax Ct. LEXIS 34; October 21, 1974, Filed *34 Decision will be entered under Rule 155. Petitioner contracted to lease an IBM computer from Boothe Leas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622503/ | B. P. BAILEY AND MRS. B. P. BAILEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bailey v. CommissionerDocket Nos. 33724, 33725.United States Board of Tax Appeals18 B.T.A. 105; 1929 BTA LEXIS 2134; November 9, 1929, Promulgated *2134 1. Certain parties entered into a contract of sale of an interest in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622504/ | Standard Asbestos Manufacturing and Insulating Company v. Commissioner. Alice D. Ryder v. Commissioner.Standard Asbestos Mfg. & Insulating Co. v. CommissionerDocket Nos. 60607, 60696.United States Tax CourtT.C. Memo 1958-42; 1958 Tax Ct. Memo LEXIS 188; 17 T.C.M. (CCH) 207; T.C.M. (RIA) 58042; March 18, 1958*188 1. Pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622505/ | INTERSTATE RESERVE LIFE INSURANCE COMPANY, AN ILLINOIS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Interstate Reserve Life Ins. Co. v. CommissionerDocket No. 78638.United States Board of Tax Appeals37 B.T.A. 54; 1938 BTA LEXIS 1091; January 12, 1938, Promulgated *1091 "Advance Premium Fund... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622506/ | JERRY McGARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGarvey v. CommissionerDocket No. 37331-85.United States Tax CourtT.C. Memo 1987-521; 1987 Tax Ct. Memo LEXIS 513; 54 T.C.M. (CCH) 876; T.C.M. (RIA) 87521; October 6, 1987. *514 Jerry McGarvey, pro se. Clinton Fried, for the respondent. COHEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622443/ | WILLIAM J. LEVITT AND SIMONE H. LEVITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevitt v. CommissionerDocket No. 1916-89United States Tax Court97 T.C. 437; 1991 U.S. Tax Ct. LEXIS 90; 97 T.C. No. 30; October 21, 1991, Filed *90 H filed the petition in this case, signing his and W's names on it. W d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622444/ | Estate of Rudolph G. Leeds, The Second National Bank of Richmond, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Florence Smith Leeds, The Second National Bank of Richmond, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Leeds v. CommissionerDocket Nos. 396... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622445/ | GUARANTEE LIQUID MEASURE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guarantee Liquid Measure Co. v. CommissionerDocket No. 36029.United States Board of Tax Appeals20 B.T.A. 758; 1930 BTA LEXIS 2036; September 11, 1930, Promulgated *2036 Additional compensation paid to petitioner's president, held ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622446/ | VICTOR & JUDITH A. GRIGORACI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrigoraci v. Comm'rNo. 8784-01 United States Tax Court122 T.C. 272; 2004 U.S. Tax Ct. LEXIS 14; 122 T.C. No. 14; March 25, 2004, Filed *14 Petitioners failed to establish that they incurred litigation and administrative costs in t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622447/ | J. W. LAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lam v. CommissionerDocket No. 1323.United States Board of Tax Appeals8 B.T.A. 785; 1927 BTA LEXIS 2798; October 14, 1927, Promulgated *2798 Petitioner realized no taxable gain from the receipt of certain notes by him as consideration for debts due ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622449/ | Estate of Edward P. Bender, Martha A. Bender, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Bender v. CommissionerDocket No. 9338-82United States Tax Court86 T.C. 770; 1986 U.S. Tax Ct. LEXIS 117; 86 T.C. No. 49; April 22, 1986, Filed *117 Decision will be entered under Rule 155. P car... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622451/ | Willet Watkins v. Commissioner. Nancy Watkins v. Commissioner. Betty Watkins v. Commissioner. Mississippi Valley Trust Company and Ruth H. Watkins, Trustees and Transferees, v. Commissioner.Watkins v. CommissionerDocket Nos. 109947, 109948, 109950, and 109949.United States Tax Court1943 Tax Ct. Memo LEXIS 256; 2 T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622452/ | WILLIAM M. SWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwart v. CommissionerDocket No. 2580-74.United States Tax CourtT.C. Memo 1978-38; 1978 Tax Ct. Memo LEXIS 472; 37 T.C.M. (CCH) 205; T.C.M. (RIA) 780038; January 30, 1978, Filed Scott R. Santerre, for the petitioner. Harry Beckhoff, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562802/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
KARLA REID-WITT,
on behalf of C.W.,
Plaintiff,
v. Civil Action No. 1:19-cv-02473 (CJN)
DISTRICT OF COLUMBIA,
Defendant.
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/2112428/ | 478 N.W.2d 225 (1991)
Debbie Joy WSCHOLA, Appellant,
v.
Margaret SNYDER, et al., Respondents.
No. C0-91-690.
Court of Appeals of Minnesota.
December 10, 1991.
Review Denied February 10, 1992.
*226 Debra E. Schmidt, Grannis, Grannis, Hauge, Eide, Anderson & Keller, P.A., Eagan, for appellant.
John F. Wagner, McDonough, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537677/ | 2020 WI 50
SUPREME COURT OF WISCONSIN
CASE NO.: 2018AP659-D
COMPLETE TITLE: In the Matter of Disciplinary Proceedings
Against Robert C. Menard, Attorney at Law:
Office of Lawyer Regulation,
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537675/ | [Cite as State v. Thompson, 2020-Ohio-3131.]
IN THE COURT OF APPEALS OF OHIO
SIXTH APPELLATE DISTRICT
LUCAS COUNTY
State of Ohio Court of Appeals Nos. L-19-1077
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475641/ | OPINION. Van Fossan, Judge: Under the applicable provisions of the State of Pennsylvania Insurance Company Law1 petitioner was required to, and did, set aside in a reinsurance reserve fund during the taxable year an amount equal to 10 per cent of the title insurance premiums received by it. When a title insurance premi... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475643/ | ■OPINION. Disney, Judge: The only question for our determination is whether the amount of $241,973.34 received by petitioner on or about November 23, 1945, under a settlement agreement is taxable as ordinary income or as a long term capital gain. The petitioner alleges that the sole claim that it asserted against Hartf... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475644/ | OPINION. Van Fossan, Judge: Petitioner is settlor and life beneficiary of an irrevocable trust with remainders over. As a part of its corpus, the trust holds, among other things, 1,717 shares of the outstanding stock of Percival E. Foerderer, Inc., a Delaware corporation, which is a personal holding company. Further, i... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475645/ | OPINION. LeMiee, Judge: The respondent has determined a deficiency of $3,262.70 in petitioner’s income tax for 1944. One of the two issues presented by the pleadings has been settled by stipulation. The remaining issue involves a loss deduction claimed on the sale of a parcel of improved real estate. The essential fact... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475646/ | OPINION. HaRRON, Judge: A gift of property may comprise a gift of a present interest and a gift of a future interest. Fisher v. Commissioner (C. A. 9, 1942), 132 F. 2d 283; and Sensenbrenner v. Commissioner (C. A. 7, 1943), 134 F. 2d 883. The petitioner admits that the gifts to the trust were gifts of future interests ... | 01-04-2023 | 01-16-2020 |
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