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https://www.courtlistener.com/api/rest/v3/opinions/4622508/ | Eugene E. Moore, Mary E. Moore v. Commissioner.Moore v. CommissionerDocket No. 35384.United States Tax Court1952 Tax Ct. Memo LEXIS 1; 11 T.C.M. (CCH) 1222; T.C.M. (RIA) 53004; December 31, 1952*1 Petitioner, a railway mail clerk, resided in Waycross, Georgia, and worked on trains running between Waycross and Albany, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622509/ | RUSSELL A. WARD and PATRICIA A. WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWard v. CommissionerDocket No. 11515-83.United States Tax CourtT.C. Memo 1984-424; 1984 Tax Ct. Memo LEXIS 249; 48 T.C.M. (CCH) 815; T.C.M. (RIA) 84424; August 8, 1984. Albert E. Anderson, for petitioners. Mark H. Howard, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622510/ | JEROME E. KOZLOWSKI AND MARTHA E. KOZLOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKozlowski v. CommissionerDocket No. 31144-86United States Tax CourtT.C. Memo 1993-430; 1993 Tax Ct. Memo LEXIS 442; 66 T.C.M. (CCH) 754; September 15, 1993, Filed *442 An appropriate order will be issued and decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622511/ | LOWELL L. AND MARILYN A. ROBERTSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentRobertson v. CommissionerDocket No. 15586-88United States Tax CourtT.C. Memo 1994-424; 1994 Tax Ct. Memo LEXIS 432; 68 T.C.M. (CCH) 540; T.C.M. (RIA) 94424; August 23, 1994, Filed *432 Decision will be entered under Rule 15... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622512/ | GENERAL MANIFOLD & PRINTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.General Manifold & Printing Co. v. CommissionerDocket No. 14577.United States Board of Tax Appeals12 B.T.A. 436; 1928 BTA LEXIS 3528; June 7, 1928, Promulgated *3528 Petitioner, in the year 1921, purchased some of its own bond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622514/ | HUGH J. SMITH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 19774-92United States Tax CourtT.C. Memo 1994-427; 1994 Tax Ct. Memo LEXIS 435; 68 T.C.M. (CCH) 573; August 24, 1994, Filed *435 Decision will be entered for respondent. Hugh J. Smith, Jr., pro se. For respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622515/ | MORELAND L. HARTWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHartwell v. CommissionerDocket No. 2826-80.United States Tax CourtT.C. Memo 1982-215; 1982 Tax Ct. Memo LEXIS 530; 43 T.C.M. (CCH) 1157; T.C.M. (RIA) 82215; April 22, 1982. Moreland L. Hartwell, pro se. Velda J. Moog, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622516/ | L. B. Maytag, and Estate of Catherine B. Maytag, Deceased, Lewis B. Maytag and the First National Bank of Colorado Springs, Colorado, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentMaytag v. CommissionerDocket No. 69521United States Tax Court32 T.C. 270; 1959 U.S. Tax Ct. LEXIS 176; 10 Oil & Gas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622517/ | Harry J. Stahl and Theodora G. Stahl, Petitioners v. Commissioner of Internal Revenue, RespondentStahl v. CommissionerDocket No. 29441-85United States Tax Court96 T.C. 798; 1991 U.S. Tax Ct. LEXIS 45; 96 T.C. No. 37; June 10, 1991, Filed *45 Held: With respect to 1979 and 1980, the filing of partnership information ret... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622519/ | Rapid Electric Co., Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRapid Electric Co. v. CommissionerDocket Nos. 6621-71, 6622-71, 6623-71United States Tax Court61 T.C. 232; 1973 U.S. Tax Ct. LEXIS 21; 61 T.C. No. 25; November 15, 1973, Filed *21 Decisions will be entered under Rule 50 in do... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622520/ | Michael August and Reba M. August, his wife v. Commissioner.August v. CommissionerDocket No. 368-62.United States Tax CourtT.C. Memo 1964-6; 1964 Tax Ct. Memo LEXIS 329; 23 T.C.M. (CCH) 24; T.C.M. (RIA) 64006; January 14, 1964D. Arthur Magaziner, 1616 Walnut St., Philadelphia, Pa., for the petitioners. William J. Hagan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622522/ | Clarke Fashions, Inc. v. Commissioner. Maurice B. Clarke and Beatrice A. Clarke v. Commissioner.Clarke Fashions, Inc. v. CommissionerDocket Nos. 82524 and 82525.United States Tax CourtT.C. Memo 1961-121; 1961 Tax Ct. Memo LEXIS 230; 20 T.C.M. (CCH) 589; T.C.M. (RIA) 61121; April 28, 1961Lester H. Salter, Esq., 146 West... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622524/ | Agnes L. Dana, Petitioner v. Commissioner.Dana v. CommissionerDocket No. 54562.United States Tax CourtT.C. Memo 1956-228; 1956 Tax Ct. Memo LEXIS 66; 15 T.C.M. (CCH) 1194; T.C.M. (RIA) 56228; October 10, 1956*66 Edward Pesin, Esq., for the petitioner. Norman A. Peil, Jr., Esq., for the respondent. RAUMMemorandum Find... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622525/ | Estate of Gilliat G. Schroeder, Deceased, Louisa R. Schroeder and Helen S. Croll, Executors v. Commissioner.Estate of Gilliat v. CommissionerDocket No. 9805.United States Tax Court1947 Tax Ct. Memo LEXIS 203; 6 T.C.M. (CCH) 568; T.C.M. (RIA) 47138; May 26, 1947*203 In 1928 decedent transferred certain property in trus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622526/ | Alice Ogden Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lester A. Smith, Petitioner, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket Nos. 2801, 2802United States Tax Court4 T.C. 573; 1945 U.S. Tax Ct. LEXIS 250; January 16, 1945, Promulgated *250 Decisions will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622527/ | BOBBY W. JENKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJenkins v. CommissionerDocket No. 28255-85.United States Tax CourtT.C. Memo 1988-326; 1988 Tax Ct. Memo LEXIS 354; 55 T.C.M. (CCH) 1354; T.C.M. (RIA) 88326; July 27, 1988; As amended July 29, 1988 Bobby W. Jenkins, pro se. Nancy W. Hale, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622528/ | Central Bag Company, A Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentCentral Bag Co. v. CommissionerDocket No. 31945United States Tax Court27 T.C. 230; 1956 U.S. Tax Ct. LEXIS 55; October 31, 1956, Filed *55 Decision will be entered for the respondent. Prior to 1937 petitioner operated a used... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622530/ | B. COHEN & SONS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.B. Cohen & Sons Co. v. CommissionerDocket No. 97939.United States Board of Tax Appeals42 B.T.A. 1137; 1940 BTA LEXIS 899; November 1, 1940, Promulgated *899 BASIS - EXCHANGE FOR STOCK. - Where assets worth about $19,660 were transferr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622531/ | Jack C. Massengale v. Commissioner.Massengale v. Comm'rDocket No. 3846-65.United States Tax CourtT.C. Memo 1968-64; 1968 Tax Ct. Memo LEXIS 233; 27 T.C.M. (CCH) 346; T.C.M. (RIA) 68064; April 16, 1968. Filed *233 Jack C. Massengale, pro se, Route 2, Athens, Tenn. Sommers T. Brown and Donald Geerhart, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622532/ | CHICAGO PNEUMATIC TOOL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chicago Pneumatic Tool Co. v. CommissionerDocket No. 29677.United States Board of Tax Appeals21 B.T.A. 569; 1930 BTA LEXIS 1835; December 5, 1930, Promulgated *1835 In order to enable its foreign subsidiaries to meet competition in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622533/ | ESTATE OF KATE S. WILBANKS, DECEASED, VIRGINIA KATE NICKERSON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Wilbanks v. CommissionerDocket No. 6751-88United States Tax CourtT.C. Memo 1990-299; 1990 Tax Ct. Memo LEXIS 317; 59 T.C.M. (CCH) 896; T.C.M. (RIA) 90299; June 18, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622540/ | Rand Beverage Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRand Beverage Co. v. CommissionerDocket No. 30250United States Tax Court18 T.C. 275; 1952 U.S. Tax Ct. LEXIS 196; May 13, 1952, Promulgated *196 Decision will be entered under Rule 50. In 1937 petitioner commenced the business of p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622541/ | VICTOR H. LEVY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SYDNEY CHAPLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Levy v. CommissionerDocket Nos. 20465, 20466.United States Board of Tax Appeals16 B.T.A. 653; 1929 BTA LEXIS 2539; May 24, 1929, Promulgated *2539 A corporation file... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622542/ | ABRAHAM SEKULOW AND FLORENCE SEKULOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSekulow v. CommissionerDocket No. 7836-78United States Tax CourtT.C. Memo 1980-564; 1980 Tax Ct. Memo LEXIS 25; 41 T.C.M. (CCH) 582; T.C.M. (RIA) 80564; December 17, 1980David R. Cohan, for the petitioners. John F. Dean, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622543/ | M. JOHN BORKOWSKI and LORRAINE BORKOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBorkowski v. CommissionerDocket No. 14957-79.United States Tax CourtT.C. Memo 1982-87; 1982 Tax Ct. Memo LEXIS 664; 43 T.C.M. (CCH) 593; T.C.M. (RIA) 82087; February 18, 1982. *664 (1) P, a dentist, incorporated his d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622544/ | W. H. Hughes v. Commissioner.W. H. Hughes v. CommissionerDocket Nos. 21328, 35635.United States Tax Court1952 Tax Ct. Memo LEXIS 121; 11 T.C.M. (CCH) 797; T.C.M. (RIA) 52240; July 31, 1952James J. Dougherty, Esq., for the petitioner. Charles J. Hickey, Esq., for the respondent. JOHNSON Memorandum Findings of Fact and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622545/ | ESTATE OF MARY B. CONNELLY, Deceased, WILBUR THOMAS CONNELLY, Administrator, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Connelly v. CommissionerDocket No. 7780-72.United States Tax CourtT.C. Memo 1975-328; 1975 Tax Ct. Memo LEXIS 42; 34 T.C.M. (CCH) 1429; T.C.M. (RIA) 750328; 53 Oil & Gas Rep. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622546/ | APPEAL OF TIBBY-BRAWNER GLASS CO.Tibby-Brawner Glass Co. v. CommissionerDocket No. 2860.United States Board of Tax Appeals2 B.T.A. 918; 1925 BTA LEXIS 2231; October 19, 1925, Decided Submitted July 6, 1925. *2231 Evidence held insufficient to prove value of assets. Franklin C. Parks, Esq., E. A. Ford Barnes, C.P.A.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622547/ | LESLIE E. SPELL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpell v. CommissionerDocket No. 14658-93United States Tax CourtT.C. Memo 1995-229; 1995 Tax Ct. Memo LEXIS 231; 69 T.C.M. (CCH) 2715; May 24, 1995, Filed *231 Decision will be entered under Rule 155. Leslie E. Spell, Jr., pro se. For Resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622548/ | SIDNEY B. BREWER and ARLINE B. BREWER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrewer v. CommissionerDocket No. 4669-77.United States Tax CourtT.C. Memo 1978-357; 1978 Tax Ct. Memo LEXIS 155; 37 T.C.M. (CCH) 1495; T.C.M. (RIA) 78357; September 12, 1978, Filed Sidney B. Brewer, pro se. Marion K. Mort... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622550/ | J. Earl Oden and Edith Oden, Et Al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentOden v. CommissionerDocket Nos. 5546-67, 293-68, 294-68United States Tax Court56 T.C. 569; 1971 U.S. Tax Ct. LEXIS 117; June 21, 1971, Filed *117 Decisions will be entered for the respondent. In 1963, petitioners reported... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622551/ | ROBERT R. COLLIER AND CORA M. COLLIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollier v. CommissionerDocket No. 10286-81.United States Tax CourtT.C. Memo 1983-564; 1983 Tax Ct. Memo LEXIS 235; 46 T.C.M. (CCH) 1378; T.C.M. (RIA) 83564; September 12, 1983. *235 Held, Fraud addition sustained. Robert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622553/ | Irving Freedman and Thelma Freedman, Petitioners v. Commissioner of Internal Revenue, RespondentFreedman v. CommissionerDocket No. 3740-78United States Tax Court71 T.C. 564; 1979 U.S. Tax Ct. LEXIS 197; January 15, 1979, Filed *197 Respondent mailed petitioners a notice of deficiency determining an excise tax deficien... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622554/ | FARMERS FEED CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farmers Feed Co. v. CommissionerDocket No. 12398.United States Board of Tax Appeals10 B.T.A. 1069; 1928 BTA LEXIS 3963; February 29, 1928, Promulgated *3963 1. Statute of Limitations. - held, that where, on the pleadings, a prima facie show... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622556/ | MARINE CONTRACTORS AND SUPPLY, INC., Petitioners v COMMISSONER OF INTERNAL REVENUE, RespondentMARINE CONTRS. & SUPPLY v. COMMISSONERDocket No. 9523-78.United States Tax CourtT.C. Memo 1982-22; 1982 Tax Ct. Memo LEXIS 724; 43 T.C.M. (CCH) 305; January 13, 1982. *724 X was the chief executive officer of P and X's wife ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622557/ | L. M. BLUMSTEIN REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.L. M. Blumstein Realty Corp. v. CommissionerDocket No. 30353.United States Board of Tax Appeals20 B.T.A. 582; 1930 BTA LEXIS 2081; August 25, 1930, Promulgated *2081 Rate of depreciation determined. George J. Gruenberg, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622558/ | Levitt & Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLevitt & Sons, Inc. v. CommissionerDocket No. 109482United States Tax Court5 T.C. 913; 1945 U.S. Tax Ct. LEXIS 62; October 15, 1945, Promulgated *62 Decision will be entered for the respondent. Petitioner was organized in 1938 in a merger ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622560/ | KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 572-77.United States Tax CourtT.C. Memo 1979-434; 1979 Tax Ct. Memo LEXIS 90; 39 T.C.M. (CCH) 397; T.C.M. (RIA) 79434; October 24, 1979, Filed *90 Petitioner operated a tutoring service for persons with lear... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622561/ | MONITOR AMUSEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Monitor Amusement Co. v. CommissionerDocket No. 22215.United States Board of Tax Appeals22 B.T.A. 1214; 1931 BTA LEXIS 1990; April 16, 1931, Promulgated *1990 1. Verification of petition in an appeal proceeding is not a matter of j... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622563/ | Robert Lee Henry and Betty Jane Henry, Petitioners, v. Commissioner of Internal Revenue, RespondentHenry v. CommissionerDocket No. 71796United States Tax Court36 T.C. 879; 1961 U.S. Tax Ct. LEXIS 93; August 25, 1961, Filed *93 Decision will be entered for the respondent. Petitioner, a tax lawyer and accountant, purcha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622564/ | George Daniels and Isabelle Daniels v. Commissioner.Daniels v. CommissionerDocket No. 58112.United States Tax CourtT.C. Memo 1957-209; 1957 Tax Ct. Memo LEXIS 45; 16 T.C.M. (CCH) 944; T.C.M. (RIA) 57209; October 31, 1957*45 Morris M. Grupp, Esq., Mills Tower Building, San Francisco, Calif., and Leon Schiller, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622566/ | Ransohoffs Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRansohoffs, Inc. v. CommissionerDocket No. 8930United States Tax Court9 T.C. 376; 1947 U.S. Tax Ct. LEXIS 103; September 19, 1947, Promulgated *103 Decision will be entered under Rule 50. In about 1902 the father of Robert, James, and Howard R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622567/ | Bellefontaine Federal Savings and Loan Association, Petitioner, v. Commissioner of Internal Revenue, RespondentBellefontaine Federal Sav. & Loan Asso. v. CommissionerDocket Nos. 64131, 76910United States Tax Court33 T.C. 808; 1960 U.S. Tax Ct. LEXIS 213; February 5, 1960, Filed *213 Decisions will be entered for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622568/ | R. D. Mills v. Commissioner. Nona T. Mills v. Commissioner.Mills v. CommissionerDocket Nos. 57703, 57704.United States Tax CourtT.C. Memo 1958-26; 1958 Tax Ct. Memo LEXIS 206; 17 T.C.M. (CCH) 108; T.C.M. (RIA) 58026; 8 Oil & Gas Rep. 1181; February 20, 1958*206 Gift tax: Valuation of mineral interests. - Held that the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622569/ | Charles H. Nehls v. Commissioner.Charles H. Nehls v. CommissionerDocket No. 16441.United States Tax Court1949 Tax Ct. Memo LEXIS 256; 8 T.C.M. (CCH) 195; T.C.M. (RIA) 49054; February 25, 1949*256 On the record, held, the purported sale of certain merchandise by petitioner to his wife was not made pursuant to a bona fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622571/ | WILLIAM N. WILSON AND SHERRY WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CALVIN F. MARTIN, JR. AND JANET MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket Nos. 40316-85; 13222-86.1United States Tax CourtT.C. Memo 1989-266; 1989 Tax Ct. Memo LEXIS 26... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622572/ | Horace E. and Edith B. Nichols, Petitioners v. Commissioner of Internal Revenue, RespondentNichols v. CommissionerDocket No. 2202-71United States Tax Court60 T.C. 236; 1973 U.S. Tax Ct. LEXIS 125; 60 T.C. No. 28; May 21, 1973, Filed *125 Decision will be entered for the respondent. Petitioner, after filling an interim... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622573/ | Estate of William G. Miller, Deceased, Morris Robinson, Administrator v. Commissioner.Estate of Miller v. CommissionerDocket No. 85948.United States Tax CourtT.C. Memo 1962-11; 1962 Tax Ct. Memo LEXIS 296; 21 T.C.M. (CCH) 43; T.C.M. (RIA) 62011; January 24, 1962*296 The administrator's attorney filed application in pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622574/ | FILIP M. DISANZA AND LINDA DISANZA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDiSanza v. CommissionerDocket No. 518-86United States Tax CourtT.C. Memo 1993-142; 1993 Tax Ct. Memo LEXIS 136; 65 T.C.M. (CCH) 2300; April 5, 1993, Filed *136 An appropriate order denying petitioners' motions will be issued... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622576/ | FLOYD R. LAMB, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lamb v. CommissionerDocket Nos. 8575-76, 8555-79, 8556-79, 8557-79.United States Tax CourtT.C. Memo 1985-512; 1985 Tax Ct. Memo LEXIS 113; 50 T.C.M. (CCH) 1209; T.C.M. (RIA) 85512; September 30, 1985. Charles McNelis, for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622577/ | Howard B. Lawton, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentLawton v. CommissionerDocket Nos. 5592, 5620, 5621, 5622, 5623, 5624United States Tax Court6 T.C. 1093; 1946 U.S. Tax Ct. LEXIS 187; May 21, 1946, Promulgated *187 Decisions will be entered under Rule 50. 1. Held, respondent erred i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622578/ | The Danco Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDanco Co. v. CommissionerDocket No. 19519United States Tax Court17 T.C. 1493; 1952 U.S. Tax Ct. LEXIS 246; March 18, 1952, Promulgated *246 Decision will be entered under Rule 50. Excess Profits Tax -- Relief Under Section 722 (c) -- Constru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622580/ | Ethel I. Buckley v. Commissioner. Helen Hunter Davis v. Commissioner. Clare E. Good v. Commissioner. Lloyd A. Good v. Commissioner. Mary P. McDaniel v. Commissioner. Ernest B. Loveman v. Commissioner. John S. Thomas, Jr. v. Commissioner. Jean S. Heinritz v. Commissioner. Ethel S. Carpenter v. Commissioner. Lloyd A. Goo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622582/ | REESE and MARY E. HOLLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHollon v. CommissionerDocket No. 5863-78.United States Tax CourtT.C. Memo 1980-47; 1980 Tax Ct. Memo LEXIS 540; 39 T.C.M. (CCH) 1080; T.C.M. (RIA) 80047; February 26, 1980, Filed Reese Hollon, pro se. Barry Bledsoe, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622583/ | Horace Lynn Wiggins and Jimmie Sue Wiggins, Petitioners v. Commissioner of Internal Revenue, RespondentWiggins v. Comm'rDocket No. 14077-88United States Tax Court92 T.C. 869; 1989 U.S. Tax Ct. LEXIS 58; 92 T.C. No. 52; April 19, 1989; As corrected April 25, 1989 April 19, 1989, Filed *58 Decision will be entered under ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622584/ | O-W-R OIL COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O-W-R Oil Co. v. CommissionerDocket No. 78755.United States Board of Tax Appeals35 B.T.A. 452; 1937 BTA LEXIS 877; February 10, 1937, Promulgated *877 Petitioner contracted for drilling oil or gas wells under so-called "turn-... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622585/ | JAMES E. RILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRiley v. CommissionerDocket No. 32908-83.United States Tax CourtT.C. Memo 1985-231; 1985 Tax Ct. Memo LEXIS 404; 49 T.C.M. (CCH) 1483; T.C.M. (RIA) 85231; May 13, 1985. Shirley M. Justice, for the petitioner. H. Karl Zeswitz, Jr., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622587/ | LEON FAULKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFaulkner v. CommissionerDocket No. 13548-78.United States Tax CourtT.C. Memo 1980-90; 1980 Tax Ct. Memo LEXIS 494; 40 T.C.M. (CCH) 1; T.C.M. (RIA) 80090; March 25, 1980, Filed Leon Faulkner, pro se. Louis Carluzzo, for the respondent. WILBURMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622589/ | The Pantasote Leather Co., Now Known as The Pantasote Co., Petitioner, v. Commissioner of Internal Revenue, RespondentPantasote Leather Co. v. CommissionerDocket Nos. 12912, 15865United States Tax Court12 T.C. 635; 1949 U.S. Tax Ct. LEXIS 220; April 25, 1949, Promulgated *220 Decisions will be entered under Rule 50. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622590/ | LINDA D. DRUMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDrummer v. CommissionerDocket No. 9226-92United States Tax CourtT.C. Memo 1994-214; 1994 Tax Ct. Memo LEXIS 214; 67 T.C.M. (CCH) 2963; May 16, 1994, Filed *214 Decision will be entered under Rule 155. For petitioner: William C. Gambel. For re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622592/ | Estate of John Russell Little, Deceased, Crocker National Bank, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Little v. CommissionerDocket No. 34590-83United States Tax Court87 T.C. 599; 1986 U.S. Tax Ct. LEXIS 53; 87 T.C. No. 34; September 11, 1986, Filed *53 Decision will be entered fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622593/ | Estate of Timothy F. Carberry, Deceased, Manufacturer's Hanover Trust Co., and Ella J. Brady, f.k.a. Ella J. Carberry, Executors, and Ella J. Brady, f.k.a. Ella J. Carberry, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Carberry v. CommissionerDocket No. 27350-88United States Tax Court95 T.C. 65;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622594/ | Appeal of OPPENSTEIN BROTHERS.Oppenstein Bros. v. CommissionerDocket No. 117.United States Board of Tax Appeals1 B.T.A. 259; 1924 BTA LEXIS 198; December 29, 1924, decided Submitted November 6, 1924. *198 A taxpayer upon taking a lease of land agreed to raze the existing building and erect a new one, paying the neces... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622595/ | RALPH PULITZER AND MARGARET L. PULITZER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pulitzer v. CommissionerDocket No. 82246.United States Board of Tax Appeals36 B.T.A. 964; 1937 BTA LEXIS 633; November 26, 1937, Promulgated *633 The grantor of a trust who retains the power to appoint another with th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622596/ | Reserve Loan Life Insurance Company of Texas, Petitioner, v. Commissioner of Internal Revenue, RespondentReserve Loan Life Ins. Co. v. CommissionerDocket No. 3676United States Tax Court4 T.C. 732; 1945 U.S. Tax Ct. LEXIS 233; February 8, 1945, Promulgated *233 Decision will be entered for the petitioner. Petitioner, a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622601/ | JAMES B. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 26625-90United States Tax CourtT.C. Memo 1991-243; 1991 Tax Ct. Memo LEXIS 272; 61 T.C.M. (CCH) 2768; T.C.M. (RIA) 91243; June 3, 1991, Filed *272 An appropriate order of dismissal and decision will be entered. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622603/ | Robert H. Montgomery v. Commissioner.Robert H. Montgomery v. CommissionerDocket No. 735.United States Tax Court1947 Tax Ct. Memo LEXIS 320; 6 T.C.M. (CCH) 77; T.C.M. (RIA) 47017; January 31, 1947*320 J. Marvin Haynes, Esq., 1 E. 44th St., New York, N. Y., for the petitioner. Bernard D. Hathcock, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622604/ | RAYMOND C. AU AND FELICE L. AU, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent; AUGUSTINE AU AND ADRIENNE AU, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentAu v. CommissionerDocket Nos. 10228-88; 10229-88United States Tax CourtT.C. Memo 1990-203; 1990 Tax Ct. Memo LEXIS 220; 59 T.C.M. (CCH) 458;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622605/ | Domenico E. Fazzio v. Commissioner. Josephine Fazio Fazzio v. Commissioner.Fazzio v. CommissionerDocket Nos. 111857, 112564.United States Tax Court1943 Tax Ct. Memo LEXIS 126; 2 T.C.M. (CCH) 737; T.C.M. (RIA) 43410; September 7, 1943*126 Robert A. Ainsworth, Jr., Esq., 2208 American Bank Bldg., New Orleans, La., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622606/ | The Sam W. Emerson Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSam W. Emerson Co. v. CommissionerDocket No. 86754United States Tax Court37 T.C. 1063; 1962 U.S. Tax Ct. LEXIS 176; March 12, 1962, Filed *176 Decision will be entered under Rule 50. Since 1920 the petitioner, a corporation engaged ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622610/ | L. HYMAN & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.L. Hyman & Co. v. CommissionerDocket Nos. 30041, 41976.United States Board of Tax Appeals21 B.T.A. 159; 1930 BTA LEXIS 1902; November 3, 1930, Promulgated *1902 1. Minutes and income-tax returns of a corporation, and insurance policies ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622611/ | WILLIAM N. CHURCH, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChurch v. CommissionerDocket No. 562-77.United States Tax CourtT.C. Memo 1978-252; 1978 Tax Ct. Memo LEXIS 262; 37 T.C.M. (CCH) 1085; T.C.M. (RIA) 78252; July 10, 1978, Filed *262 Held, petitioner failed to satisfy the requirements of sec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622612/ | CLARK EQUIPMENT COMPANY AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentClark Equipment Co. v. CommissionerDocket No. 21912-85.United States Tax CourtT.C. Memo 1988-111; 1988 Tax Ct. Memo LEXIS 137; 55 T.C.M. (CCH) 389; T.C.M. (RIA) 88111; March 14, 1988; As amended March 14, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622615/ | James H. Browning v. Commissioner.James H. Browning v. CommissionerDocket No. 12277.United States Tax Court1948 Tax Ct. Memo LEXIS 154; 7 T.C.M. (CCH) 394; T.C.M. (RIA) 48114; June 25, 1948*154 The decedent, who died in 1911, bequeathed an annuity of $2,500 a year to his divorced wife, payable so long as she did not r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622617/ | CLIFFORD R. CASHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCashman v. CommissionerDocket No. 24384-89United States Tax CourtT.C. Memo 1991-359; 1991 Tax Ct. Memo LEXIS 408; 62 T.C.M. (CCH) 322; T.C.M. (RIA) 91359; August 5, 1991, Filed *408 Decision will be entered under Rule 155. Clifford R. Cashm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622620/ | HENRY F. DUPONT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Du Pont v. CommissionerDocket No. 85519.United States Board of Tax Appeals38 B.T.A. 1317; 1938 BTA LEXIS 755; December 7, 1938, Promulgated *755 During 1932 the petitioner, through his broker, made many short sales of shares of stock at a tim... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622621/ | Anthony Scaglione v. Commissioner.Scaglione v. CommissionerDocket Nos. 3497-69, 2601-70.United States Tax CourtT.C. Memo 1972-78; 1972 Tax Ct. Memo LEXIS 176; 31 T.C.M. (CCH) 312; T.C.M. (RIA) 72078; March 30, 1972, Filed *176 John F. Kane, 2066 Penobscot Bldg., Detroit, Mich., for the petitioner. James C. Lynch, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537694/ | Notice: This opinion is subject to formal revision before publication in the
Atlantic and Maryland Reporters. Users are requested to notify the Clerk of the
Court of any formal errors so that corrections may be made before the bound
volumes go to press.
DISTRICT OF COLUMBIA COURT OF APPEALS
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669026/ | In The
Court of Appeals
Seventh District of Texas at Amarillo
No. 07-20-00339-CV
IN THE INTEREST OF J.D. AND J.D., CHILDREN
On Appeal from the 251st District Court
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4537682/ | 07-9054-am
In re Gell
UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
SUMMARY ORDER
RULINGS BY SUMMARY ORDER DO NOT HAVE PRECEDENTIAL EFFECT. CITATION TO A
SUMMARY ORDER FILED ON OR AFTER JANUARY 1, 2007, IS PERMITTED AND IS GOVERNED BY
FED... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653907/ | IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
IN THE INTEREST OF A.M.M. : No. 1 MM 2021
:
:
PETITION OF: M.P.M, FATHER :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4622654/ | EMI CORPORATION, AN ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEMI Corp. v. CommissionerDocket No. 1163-81.United States Tax CourtT.C. Memo 1985-386; 1985 Tax Ct. Memo LEXIS 248; 50 T.C.M. (CCH) 569; T.C.M. (RIA) 85386; July 31, 1985. Leslie R. Bishop,Robert A. Hall, and Leonard S.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622655/ | Mary Claire Heyser v. Commissioner.Heyser v. CommissionerDocket No. 655.United States Tax Court1944 Tax Ct. Memo LEXIS 203; 3 T.C.M. (CCH) 582; T.C.M. (RIA) 44213; June 14, 1944*203 George S. Atkinson, Esq., Dallas Nat. Bank Bldg., Dallas, Tex., for the petitioner. J. Marvin Kelley, Esq., for the respondent. ARUNDELL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622659/ | PHEBE WARREN MCKEAN DOWNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Downs v. CommissionerDocket No. 86798.United States Board of Tax Appeals36 B.T.A. 1129; 1937 BTA LEXIS 624; December 9, 1937, Promulgated *624 1. The grantor created a trust under which she retained no power to revoke or to have an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622622/ | WEST HUNTSVILLE COTTON MILLS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HUNTSVILLE WAREHOUSE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.West Huntsville Cotton Mills Co. v. CommissionerDocket Nos. 17843, 18741, 18743.United States Board of Tax Appeals22 B.T.A. 1216; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622623/ | WILLARD G. ROLFE, EXECUTOR, ESTATE OF CHARLES R. NOYES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rolfe v. CommissionerDocket No. 18486.United States Board of Tax Appeals16 B.T.A. 519; 1929 BTA LEXIS 2573; May 13, 1929, Promulgated *2573 1. ESTATE TAX - DEDUCTION FOR PROPERTY PREVIOUSLY TAXED WITHIN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622625/ | ERNEST L. HENTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henton v. CommissionerDocket No. 24508.United States Board of Tax Appeals10 B.T.A. 21; 1928 BTA LEXIS 4217; January 19, 1928, Promulgated *4217 Net income received by a lessee from the operation of an oil well upon the restricted lands of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622626/ | Richard P. and Betty Lou Joyce v. Commissioner.Joyce v. CommissionerDocket No. 2655-69-SC.United States Tax CourtT.C. Memo 1969-258; 1969 Tax Ct. Memo LEXIS 34; 28 T.C.M. (CCH) 1333; T.C.M. (RIA) 69258; December 4, 1969, Filed. Richard P. Joyce, pro se, 2936 Strong St., Highland, Ind. Bernard J. Boyle and Wayne I. Che... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622630/ | LILLIAN T. LATTY, EXECUTRIX OF THE ESTATE OF S. D. LATTY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Latty v. CommissionerDocket No. 40484.United States Board of Tax Appeals23 B.T.A. 1250; 1931 BTA LEXIS 1743; July 27, 1931, Promulgated *1743 1. Decedent, contemporaneously with the executio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622631/ | Fred Schooler and Carolyn J. Schooler, Petitioners v. Commissioner of Internal Revenue, RespondentSchooler v. CommissionerDocket No. 520-76United States Tax Court68 T.C. 867; 1977 U.S. Tax Ct. LEXIS 52; September 7, 1977, Filed *52 Decision will be entered under Rule 155. Held, P, who kept no record of either winnings... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622632/ | AUGUST HORRMANN, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Horrmann v. CommissionerDocket Nos. 77141, 77142, 77143, 77144, 77145, 77200.United States Board of Tax Appeals34 B.T.A. 1178; 1936 BTA LEXIS 587; October 21, 1936, Promulgated *587 1. STOCK DIVIDEND - EFFECT ON EARNINGS OR PROFIT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622634/ | Gerling International Insurance Company, Petitioner v. Commissioner of Internal Revenue, RespondentGerling International Ins. Co. v. CommissionerDocket No. 26765-83United States Tax Court87 T.C. 679; 1986 U.S. Tax Ct. LEXIS 48; 87 T.C. No. 41; September 24, 1986, Filed *48 In implementation of its prior opinion, see 8... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622635/ | Ah Pah Redwood Co., Petitioner, v. Commissioner of Internal Revenue, RespondentAh Pah Redwood Co. v. CommissionerDocket No. 50695United States Tax Court26 T.C. 1197; 1956 U.S. Tax Ct. LEXIS 71; September 28, 1956, Filed *71 Decision will be entered for the respondent. 1. Held, the amounts received by petitioner in 194... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622636/ | MATTHEW J. STACOM AND ESTATE OF CLAIRE P. STACOM, DECEASED, MARK A. BERLIN, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStacom v. CommissionerDocket No. 28610-88United States Tax CourtT.C. Memo 1991-231; 1991 Tax Ct. Memo LEXIS 260; 61 T.C.M. (CCH) 2691; T.C.M. (RIA) 91231; May 23, 1991, Filed ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622637/ | LEWIS D. DARBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDarby v. CommissionerDocket No. 44488-86United States Tax Court97 T.C. 51; 1991 U.S. Tax Ct. LEXIS 63; 97 T.C. No. 4; 14 Employee Benefits Cas. (BNA) 1153; July 24, 1991*63 Decision will be entered for the respondent. When petitioner (H) was div... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622639/ | GEORGE H. WEIGHTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeightman v. CommissionerDocket No. 7129-79.United States Tax CourtT.C. Memo 1981-301; 1981 Tax Ct. Memo LEXIS 442; 42 T.C.M. (CCH) 104; T.C.M. (RIA) 81301; June 18, 1981. George H. Weightman, pro se. Robert J. Alter, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622640/ | MIHALY and GISELA M. BACSMAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBacsmai v. CommissionerDocket No. 13838-80.United States Tax CourtT.C. Memo 1981-450; 1981 Tax Ct. Memo LEXIS 295; 42 T.C.M. (CCH) 816; T.C.M. (RIA) 81450; August 24, 1981. *295 Held, petitioner's transportation expenses are not d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622641/ | THIRD DIVIDEND/ DARDANOS ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP, DIVIDEND DEVELOPMENT CORPORATION, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THIRD DIVIDEND/ DARDANOS ASSOCIATES, A CALIFORNIA LIMITED PARTNERSHIP, RICHARD B. OLIVER and DOUGLAS WATSON, PARTNERS OTHER THAN THE T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622642/ | APPEAL OF EDGAR MUNSON, EXECUTOR OF THE ESTATE OF HARRIET A. CURTIS, DECEASED.Munson v. CommissionerDocket No. 442.United States Board of Tax Appeals3 B.T.A. 185; 1925 BTA LEXIS 2007; December 1, 1925, Decided Submitted January 17, 1925. *2007 The New York State transfer tax paid by the executor of the estate of a de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622643/ | J. G. TOMLINSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tomlinson v. CommissionerDocket No. 7068.United States Board of Tax Appeals7 B.T.A. 961; 1927 BTA LEXIS 3072; August 1, 1927, Promulgated *3072 Where liquidating dividends are received over a period of years from a corporation in process of d... | 01-04-2023 | 11-21-2020 |
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