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https://www.courtlistener.com/api/rest/v3/opinions/4622644/ | Kamin Chevrolet Company, Petitioner, v. Commissioner of Internal Revenue, RespondentKamin Chevrolet Co. v. CommissionerDocket No. 371United States Tax Court3 T.C. 1076; 1944 U.S. Tax Ct. LEXIS 91; July 10, 1944, Promulgated *91 Decision will be entered under Rule 50. The petitioner filed an excess profits tax return f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622645/ | Harwood Associates, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentHarwood Associates, Inc. v. CommissionerDocket No. 5940-72United States Tax Court63 T.C. 255; 1974 U.S. Tax Ct. LEXIS 16; 1 Employee Benefits Cas. (BNA) 1135; November 26, 1974, Filed *16 Decision will be entered under Rule 155. 1. Pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622646/ | HENRY BRAUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBraun v. CommissionerDocket No. 8317-75.United States Tax CourtT.C. Memo 1976-185; 1976 Tax Ct. Memo LEXIS 222; 35 T.C.M. (CCH) 810; T.C.M. (RIA) 760185; June 9, 1976, Filed respondent. *222 Henry Braun, pro se. Lowell F. Raeder, for the FEATHERS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622649/ | ARCHER MAYNARD CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Campbell v. CommissionerDocket No. 18320.United States Board of Tax Appeals6 B.T.A. 60; 1927 BTA LEXIS 3612; February 4, 1927, Promulgated *3612 H. H. Shelton, Esq., for the petitioner. W. Frank Gibbs, Esq., for the respondent. LITTL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622651/ | JACOB K. NEWMAN AND ELSA SCHWARTZ NEWMAN, EXECUTORS, ESTATE OF EDGAR NEWMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTNewman v. CommissionerDocket No. 49553.United States Board of Tax Appeals29 B.T.A. 53; 1933 BTA LEXIS 1007; September 26, 1933, Promulgated *1007 Proceeds of life insurance policies,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622661/ | Estate of Sedgwick Minot, Deceased, William E. Dwyer, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentMinot v. CommissionerDocket No. 666-64United States Tax Court45 T.C. 578; 1966 U.S. Tax Ct. LEXIS 127; March 23, 1966, Filed *127 Decision will be entered under Rule 50. Held, on the facts, appoin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622662/ | Alexander E. Baker, Jr., and Mary A. Baker, Petitioners v. Commissioner of Internal Revenue, RespondentBaker v. CommissionerDocket No. 7439-76United States Tax Court70 T.C. 460; 1978 U.S. Tax Ct. LEXIS 100; June 15, 1978, Filed *100 Decision will be entered under Rule 155. Petitioner sought to exclude from gross incom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622666/ | EARL AND LELA WORTHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWortham v. CommissionerDocket No. 8302-91United States Tax CourtT.C. Memo 1994-324; 1994 Tax Ct. Memo LEXIS 332; 68 T.C.M. (CCH) 100; July 18, 1994, Filed *332 Decision will be entered under rule 155. Earl and Lela Wortham, pro se. For ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622667/ | RICHARD AND ANNA DOVIAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDoviak v. CommissionerDocket No. 10908-81.United States Tax CourtT.C. Memo 1984-454; 1984 Tax Ct. Memo LEXIS 213; 48 T.C.M. (CCH) 957; T.C.M. (RIA) 84454; August 28, 1984. Richard Doviak, pro se. David G. Hendricks, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622668/ | TEXAS COCA-COLA BOTTLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Texas Coca-Cola Bottling Co. v. CommissionerDocket No. 54177.United States Board of Tax Appeals30 B.T.A. 736; 1934 BTA LEXIS 1281; May 16, 1934, Promulgated *1281 Where, under the laws of the State of Texas, liability for cit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622671/ | WALTER M. McDOWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcDowell v. CommissionerDocket No. 18744-81.United States Tax CourtT.C. Memo 1987-186; 1987 Tax Ct. Memo LEXIS 182; 53 T.C.M. (CCH) 536; T.C.M. (RIA) 87186; April 7, 1987. William Carol Baskett and Alan M. Frieden, for the petitioner. Willia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622672/ | City Investing Company and Subsidiaries, Petitioners, v. Commissioner of Internal Revenue, RespondentCity Investing Co. v. CommissionerDocket No. 83591United States Tax Court38 T.C. 1; 1962 U.S. Tax Ct. LEXIS 162; April 3, 1962, Filed *162 Decision will be entered for the petitioner. Pursuant to a policy of liquidatin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622675/ | MONARCH LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Monarch Life Ins. Co. v. CommissionerDocket No. 88811.United States Board of Tax Appeals38 B.T.A. 801; 1938 BTA LEXIS 822; October 11, 1938, Promulgated *822 Dividends declared by petitioner, an insurance company, other than li... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622676/ | James M. McDonald, Petitioner, v. Commissioner of Internal Revenue, RespondentMcDonald v. CommissionerDocket No. 23887United States Tax Court23 T.C. 1052; 1955 U.S. Tax Ct. LEXIS 220; March 23, 1955, Filed *220 Decision will be entered under Rule 50. Petitioner, owner of a dairy and breeding herd, sustained a loss on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622677/ | John E. Palmer and Hilda I. Palmer, Petitioners, v. Commissioner of Internal Revenue, RespondentPalmer v. CommissionerDocket No. 5173-63United States Tax Court44 T.C. 92; 1965 U.S. Tax Ct. LEXIS 98; April 22, 1965, Filed *98 Decision will be entered under Rule 50. Petitioners contracted to sell real property owned by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622678/ | JOSEPH L. SIKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSikes v. CommissionerDocket No. 10637-79.United States Tax CourtT.C. Memo 1982-490; 1982 Tax Ct. Memo LEXIS 253; 44 T.C.M. (CCH) 955; T.C.M. (RIA) 82490; August 25, 1982. *253 P filed Forms 1040 for 1976 and 1977 on which he failed to provide ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622679/ | HAROLD KLAPPER, Petitioner COMMISSIONER OF INTERNAL REVENUE, RespondentKlapper v. CommissionerDocket No. 36115-87United States Tax CourtT.C. Memo 1990-372; 1990 Tax Ct. Memo LEXIS 392; 60 T.C.M. (CCH) 182; T.C.M. (RIA) 90372; July 23, 1990, Filed *392 Decision will be entered under Rule 155. Harold Klapper, pro se. Ha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622680/ | JUDITH S. COFFEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoffey v. Comm'rDocket No. 4720-10.United States Tax Court2011 U.S. Tax Ct. LEXIS 46; January 12, 2011, Decided*46 Julian I. Jacobs, Judge.Julian I. JacobsORDERAsserting an interest in the outcome of this case, on December 15, 2010, the Governm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622681/ | ISMAT M. ABEID, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAbeid v. Comm'rNo. 10441-02 United States Tax Court122 T.C. 404; 2004 U.S. Tax Ct. LEXIS 24; 122 T.C. No. 24; June 29, 2004, Filed *24 Respondent's cross-motion for summary judgment was granted and petitioner's motion for summary judgment was de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622682/ | ENRIQUE F. RODDA AND GLADYS RODDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRodda v. CommissionerDocket No. 152-78.United States Tax CourtT.C. Memo 1983-267; 1983 Tax Ct. Memo LEXIS 518; 46 T.C.M. (CCH) 156; T.C.M. (RIA) 83267; May 16, 1983. *518 Alan R. Harter, for the petitioners. Ronald D. Dalrym... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622687/ | Ernest E. Rollman and Hilda S. Rollman, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentRollman v. Comm'rDocket Nos. 51963, 51974, 51975, 51976United States Tax Court25 T.C. 481; 1955 U.S. Tax Ct. LEXIS 21; 106 U.S.P.Q. (BNA) 233; December 15, 1955, Filed *21 Decisions will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622688/ | ILLINOIS CENTRAL RAILROAD COMPANY AND YAZOO & MISSISSIPPI VALLEY RAILROAD COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Illinois C. R. Co. v. CommissionerDocket Nos. 62023, 62991.United States Board of Tax Appeals30 B.T.A. 1107; 1934 BTA LEXIS 1220; June 29, 1934, Promulgated *1220 1. In 1926 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622689/ | WOODRUFF LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Woodruff Lumber Co. v. CommissionerDocket No. 7262.United States Board of Tax Appeals6 B.T.A. 515; 1927 BTA LEXIS 3489; March 15, 1927, Promulgated *3489 Increased salaries paid to each of the two principal officers and stockholders, whos... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622691/ | DUANE STRANAHAN, JR. and CECILY S. STRANAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStranahan v. CommissionerDocket No. 1147-80.United States Tax CourtT.C. Memo 1982-151; 1982 Tax Ct. Memo LEXIS 592; 43 T.C.M. (CCH) 883; T.C.M. (RIA) 82151; March 25, 1982. Louise A. Jackson, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622692/ | HERSHEY MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hershey Mfg. Co. v. CommissionerDocket Nos. 28862, 32108.United States Board of Tax Appeals14 B.T.A. 867; 1928 BTA LEXIS 2898; December 20, 1928, Promulgated *2898 1. A patent application is an assignable property right capable of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622694/ | CARLYLE STURM AND CHARLOTTE STURM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSturm v. CommissionerDocket No. 26723-83.United States Tax CourtT.C. Memo 1987-625; 1987 Tax Ct. Memo LEXIS 670; 54 T.C.M. (CCH) 1394; T.C.M. (RIA) 87625; December 30, 1987. Thomas F. Topel, J. Marquis Eastwood, Kenneth L. Cu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622697/ | HAROLD T. AND ALEXANDER WHITE, EXECUTORS, ESTATE OF WILLIAM AUGUSTUS WHITE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.White v. CommissionerDocket No. 16053.United States Board of Tax Appeals15 B.T.A. 1417; 1929 BTA LEXIS 2674; April 12, 1929, Promulgated *2674 Gifts inter vivos made by the decedent ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622698/ | ALFRED J. DIESCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Diescher v. CommissionerDocket No. 13121.United States Board of Tax Appeals18 B.T.A. 353; 1929 BTA LEXIS 2070; November 27, 1929, Promulgated *2070 1. The collection of taxes for 1917, assessed before the effective date of the Revenue Act... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622700/ | FRANK HOLTON & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frank Holton & Co. v. CommissionerDocket No. 10261.United States Board of Tax Appeals10 B.T.A. 1317; 1928 BTA LEXIS 3909; March 12, 1928, Promulgated *3909 1. The cost to the donor of property deeded to petitioner in 1920 held not to cons... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1842368/ | 367 B.R. 428 (2007)
In re 360NETWORKS (USA) INC., et al., Debtors.
The Official Committee of Unsecured Creditors of 360Networks (USA) Inc., et al., and 360Networks (USA) Inc., by and through The Official Committee of Unsecured Creditors of 360Networks (USA) Inc., et al.,
v.
Pirelli Communications Cables and Systems USA... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537709/ | NOT DESIGNATED FOR PUBLICATION
No. 121,364
IN THE COURT OF APPEALS OF THE STATE OF KANSAS
In the Interests of K.H., Z.H., AND L.H., Minor Children.
MEMORANDUM OPINION
Appeal from Sedgwick Distri... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622701/ | JOHN E. SHADDUCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShadduck v. CommissionerDocket No. 10384-82.United States Tax CourtT.C. Memo 1985-265; 1985 Tax Ct. Memo LEXIS 369; 50 T.C.M. (CCH) 23; T.C.M. (RIA) 85265; June 3, 1985. John E. Shadduck, pro se. Keith Johnson, for the respondent. WILBURMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622702/ | Duncan Industries, Inc. (Successor in Interest to Marblcast, Inc.), Petitioner v. Commissioner of Internal Revenue, RespondentDuncan Industries, Inc., etc. v. CommissionerDocket No. 6412-77United States Tax Court73 T.C. 266; 1979 U.S. Tax Ct. LEXIS 23; November 15, 1979, Filed *23 Decision will be entered under Rule 15... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622704/ | Robert M. Brittingham, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBrittingham v. CommissionerDocket Nos. 6626-71, 6627-71, 6631-71, 7774-71, 7810-71United States Tax Court66 T.C. 373; 1976 U.S. Tax Ct. LEXIS 98; June 3, 1976, Filed *98 Decisions will be entered under Rule 155. Two brothers, R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622705/ | WILSON FURS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SELBERT, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson Furs, Inc. v. CommissionerDocket Nos. 57058, 57059.United States Board of Tax Appeals29 B.T.A. 319; 1933 BTA LEXIS 956; November 14, 1933, Promulgated *956 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622707/ | LEN O. HANNAMAN AND WILDEANA HANNAMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHannaman v. CommissionerDocket No. 7678-88United States Tax CourtT.C. Memo 1991-96; 1991 Tax Ct. Memo LEXIS 115; 61 T.C.M. (CCH) 2067; T.C.M. (RIA) 91096; March 5, 1991, Filed *115 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622708/ | CAROL PATTON HAGERTY (Formerly Mrs. Carol Patton), 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hagerty v. CommissionerDocket Nos. 4034-70, 4792-70, 5497-70United States Tax CourtT.C. Memo 1973-162; 1973 Tax Ct. Memo LEXIS 125; 32 T.C.M. (CCH) 788; T.C.M. (RIA) 73162; July 24, 1973, Filed *125 During 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622709/ | JONATHAN RICHARD BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GLORIA C. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarnes v. CommissionerDocket Nos. 4647-82, 10323-82.United States Tax CourtT.C. Memo 1985-397; 1985 Tax Ct. Memo LEXIS 230; 50 T.C.M. (CCH) 653; T.C.M. (RIA) 8... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622712/ | M & N CIGAR MANUFACTURERS, INC., CLEVELAND, OHIO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.M & N Cigar Mfrs., Inc. v. CommissionerDocket No. 100679.United States Board of Tax Appeals42 B.T.A. 1091; 1940 BTA LEXIS 908; October 29, 1940, Promulgated *908 Petitioner is a corporation which during the ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622715/ | WILLIAM H. STAYTON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. J. TOWNSEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. S. TOWNSEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stayton v. CommissionerDocket Nos. 71867, 73186, 74541.United States Board of T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622717/ | MICHAEL H. AND DORCAS S. COTTRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCottrell v. CommissionerDocket No. 14559-90United States Tax CourtT.C. Memo 1992-73; 1992 Tax Ct. Memo LEXIS 81; 63 T.C.M. (CCH) 2006; T.C.M. (RIA) 92073; February 6, 1992, Filed *81 Decision will be entered for respondent Mi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622718/ | WENDY L. PARKER REHABILITATION FOUNDATION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWendy L. Parker Rehabilitation Foundation, Inc. v. CommissionerDocket No. 855-85X.United States Tax CourtT.C. Memo 1986-348; 1986 Tax Ct. Memo LEXIS 272; 52 T.C.M. (CCH) 51; T.C.M. (RIA) 86348; August 4, 1986. Si... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622719/ | WILBURN SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket No. 26113.United States Board of Tax Appeals18 B.T.A. 289; 1929 BTA LEXIS 2091; November 19, 1929, Promulgated *2091 1. The respondent mailed to the petitioner a notice of deficiency for the year 1922. Before the e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622720/ | A. L. FARNSWORTH and ESPERANZA FARNSWORTH, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Farnsworth v. CommissionerDocket Nos. 8267-71, 8268-71, 8269-71.United States Tax CourtT.C. Memo 1973-195; 1973 Tax Ct. Memo LEXIS 92; 32 T.C.M. (CCH) 902; T.C.M. (RIA) 73195; September 4, 1973, Filed Larry ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622721/ | THOMAS L. HOBART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHobart v. CommissionerDocket No. 25649-93.United States Tax CourtT.C. Memo 1995-517; 1995 Tax Ct. Memo LEXIS 516; 70 T.C.M. (CCH) 1117; October 30, 1995, Filed *516 Decision will be entered for respondent. Gregory Daniel Smith, for petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622723/ | Patience C. Jacklin (formerly Patience C. Rivkin), Petitioner v. Commissioner of Internal Revenue, Respondent; Dewey K. Rivkin, Petitioner v. Commissioner of Internal Revenue, RespondentJacklin v. CommissionerDocket Nos. 4722-79, 7554-79United States Tax Court79 T.C. 340; 1982 U.S. Tax Ct. LEXIS 49; 79 T.C. No. 21; Aug... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622726/ | Edgcomb Steel Corporation v. Commissioner.Edgcomb Steel Corp. v. CommissionerDocket No. 2935.United States Tax Court1944 Tax Ct. Memo LEXIS 21; 3 T.C.M. (CCH) 1309; T.C.M. (RIA) 45101; December 4, 1944*21 Herbert C. Smyth, Jr., Esq., for the petitioner. Jonas M. Smith, Esq., for the respondent. ARUNDELLMemorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622728/ | Clif E. Rankin and Jane McK. Rankin v. Commissioner.Rankin v. CommissionerDocket No. 33798.United States Tax Court1953 Tax Ct. Memo LEXIS 38; 12 T.C.M. (CCH) 1367; T.C.M. (RIA) 53385; December 4, 1953*38 Advances made to a controlled corporation resulting in loss to principal stockholder held deductible by stockholder... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622730/ | ATLANTA ATHLETIC CLUB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAtlanta Athletic Club v. CommissionerDocket No. 28512-88United States Tax CourtT.C. Memo 1991-83; 1991 Tax Ct. Memo LEXIS 97; 61 T.C.M. (CCH) 2011; T.C.M. (RIA) 91083; February 28, 1991, Filed *97 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622731/ | MARY ANN KOLLAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKollar v. Comm'rNo. 15928-05United States Tax Court131 T.C. 191; 2008 U.S. Tax Ct. LEXIS 30; 131 T.C. No. 12; November 25, 2008, Filed*30 P filed a joint 1996 Federal income tax return reporting zero income tax liability. Before Dec. 20, 2006, P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622733/ | AUDREY BILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBiller v. CommissionerDocket No. 2200-74.United States Tax CourtT.C. Memo 1976-97; 1976 Tax Ct. Memo LEXIS 305; 35 T.C.M. (CCH) 406; T.C.M. (RIA) 760097; March 29, 1976, Filed Joseph E. Johnson and B. J. Smith, for the petitioner. Dudley W. Taylor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622734/ | ROBERT F. AND PATRICIA E. SCHURWAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchurwan v. CommissionerDocket No. 19114-82.United States Tax CourtT.C. Memo 1983-699; 1983 Tax Ct. Memo LEXIS 97; 47 T.C.M. (CCH) 395; T.C.M. (RIA) 83699; November 23, 1983. John J. Vassen and Patrick B. Mathis, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622735/ | GUARANTY STATE SAVINGS & LOAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guaranty State Sav. & Loan Co. v. CommissionerDocket No. 12039.United States Board of Tax Appeals14 B.T.A. 72; 1928 BTA LEXIS 3037; November 7, 1928, Promulgated *3037 1. Petitioner held not a building and loan association ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622737/ | O'Mealia Research & Development, Inc., 1 Petitioner v. Commissioner of Internal Revenue, RespondentO'Mealia Research & Development, Inc. v. CommissionerDocket No. 7003-73United States Tax Court64 T.C. 491; 1975 U.S. Tax Ct. LEXIS 121; June 26, 1975, Filed *121 Decision will be entered under Rule 155. Petitioner, a res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622739/ | Thompson Engineering Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentThompson Engineering Co. v. CommissionerDocket No. 9471-77United States Tax Court80 T.C. 672; 1983 U.S. Tax Ct. LEXIS 97; 80 T.C. No. 32; April 11, 1983, Filed *97 Decision will be entered under Rule 155. Petitioner, a constr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622740/ | Elizabeth F. Wade, Petitioner, v. Commissioner of Internal Revenue, RespondentWade v. CommissionerDocket No. 5206United States Tax Court5 T.C. 394; 1945 U.S. Tax Ct. LEXIS 126; July 12, 1945, Promulgated *126 Decision will be entered under Rule 50. A portion of the current income of a trust for 1940 which the trustee ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622741/ | FRANCES B. ELDREDGE, J. HAMPDEN DOUGHERTY, JR., AND CITY BANK FARMERS TRUST COMPANY, EXECUTORS OF THE ESTATE OF SENECA D. ELDREDGE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MYRON G. DARBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NATT T. WAGNER, PETITIONER, v. COMMIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622744/ | ROY MILLER and ARTIE MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Miller v. CommissionerDocket No. 7378-70.United States Tax CourtT.C. Memo 1973-68; 1973 Tax Ct. Memo LEXIS 218; 32 T.C.M. (CCH) 294; T.C.M. (RIA) 73068; March 26, 1973, Filed *218 Held: That section 1239 of the I.R.C., 1954, does ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622746/ | FRANK AND MARIANNE OWEN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Owen v. CommissionerDocket Nos. 41476-86; 13374-87; 18050-87; 18052-87; 32313-87; 37014-87; 39079-87United States Tax CourtT.C. Memo 1990-172; 1990 Tax Ct. Memo LEXIS 198; 59 T.C.M. (CCH) 290; T.C.M. (RIA) 90172; March 29, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622747/ | Peter R. and Joan B. Shibley v. Commissioner.Shibley v. CommissionerDocket No. 5094-69.United States Tax CourtT.C. Memo 1971-139; 1971 Tax Ct. Memo LEXIS 194; 30 T.C.M. (CCH) 597; T.C.M. (RIA) 71139; June 15, 1971, Filed Lyman T. Burgess, for the petitioners. Joel Gerber, for the respondent. RAUMMemorandum Findings of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622749/ | CHARLIE DAVID PRUITT AND CLARICE PRUITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPruitt v. CommissionerDocket Nos. 12863-90, 21986-90United States Tax CourtT.C. Memo 1991-398; 1991 Tax Ct. Memo LEXIS 427; 62 T.C.M. (CCH) 491; T.C.M. (RIA) 91398; August 14, 1991, Filed *427 Decision will be entered un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622750/ | C. L. STARR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Starr v. CommissionerDocket No. 12739.United States Board of Tax Appeals9 B.T.A. 886; 1927 BTA LEXIS 2490; December 27, 1927, Promulgated *2490 Petitioner contracted to sell real estate for an amount greater than cost to him, but received in cash... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622751/ | Estate of Spencer K. Mulford, Jr., deceased, Dorothy L. Mulford, Administratrix, and Dorothy L. Mulford, surviving wife v. Commissioner.Estate of Spencer K. Mulford, Jr. v. CommissionerDocket No. 17232.United States Tax Court1949 Tax Ct. Memo LEXIS 141; 8 T.C.M. (CCH) 628; T.C.M. (RIA) 49168; June 27, 1949*141 George ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622752/ | Ryan Construction Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Feigel Construction Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentRyan Constr. Corp. v. CommissionerDocket Nos. 58802, 58803United States Tax Court30 T.C. 346; 1958 U.S. Tax Ct. LEXIS 185; May 23, 1958... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622754/ | McCulley Ashlock, Petitioner, v. Commissioner of Internal Revenue, RespondentAshlock v. CommissionerDocket No. 29859United States Tax Court18 T.C. 405; 1952 U.S. Tax Ct. LEXIS 181; May 28, 1952, Promulgated *181 Decision will be entered under Rule 50. 1. By contract of sale on April 18, 1945, petitioner purchased real... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622755/ | HUEY & PHILP HARDWARE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Huey & Philip Hardware Co. v. CommissionerDocket No. 92801.United States Board of Tax Appeals40 B.T.A. 781; 1939 BTA LEXIS 799; October 24, 1939, Promulgated *799 Petitioner and a realty corporation, owning and holding real esta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622756/ | MABEL A. ASHFORTH, H. ADAMS ASHFORTH, ALBERT B. ASHFORTH, JR., AND GEORGE T. ASHFORTH, EXECUTORS, ESTATE OF ALBERT B. ASHFORTH, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL revenue, respondent.Ashforth v. CommissionerDocket Nos. 47190, 48009, 49354.United States Board of Tax Appeals26 B.T.A. 1188; 1932 BTA LEXIS ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622757/ | LAWRENCE S. CHARFOOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCharfoos v. CommissionerDocket No. 14056-88United States Tax CourtT.C. Memo 1991-292; 1991 Tax Ct. Memo LEXIS 338; 62 T.C.M. (CCH) 32; T.C.M. (RIA) 91292; July 2, 1991, Filed *338 Decision will be entered for the respondent. John B. Curci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622758/ | Charles M. Shaw and Joyce J. Shaw, Petitioners v. Commissioner of Internal Revenue, RespondentShaw v. CommissionerDocket No. 5654-76United States Tax Court69 T.C. 1034; 1978 U.S. Tax Ct. LEXIS 144; March 30, 1978, Filed *144 Decision will be entered for the respondent. On Mar. 1, 1973, Ps sold their old principal resi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622760/ | John G. Scherf, Petitioner, v. Commissioner of Internal Revenue, Respondent. George H. Barnes and Ada E. Barnes, Petitioners, v. Commissioner of Internal Revenue, RespondentScherf v. CommissionerDocket Nos. 2703, 2780United States Tax Court7 T.C. 346; 1946 U.S. Tax Ct. LEXIS 129; July 11, 1946, Promulgated *129 Decisi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622763/ | Katrina Van Oss v. Commissioner. Murray M. Salzberg v. Commissioner.Van Oss v. CommissionerDocket Nos. 3945-63, 2880-64.United States Tax CourtT.C. Memo 1966-72; 1966 Tax Ct. Memo LEXIS 209; 25 T.C.M. (CCH) 403; T.C.M. (RIA) 66072; April 7, 1966*209 Held: The total of the amounts paid by petitioner Salzberg to his div... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622765/ | Corinne S. Koshland v. Commissioner. Eleanor H. Koshland v. Commissioner. Walter A. Haas v. Commissioner. Estate of John C. Altman, Deceased, Bess G. Altman and Daniel E. Koshland, Executors v. Commissioner. Robert J. Koshland v. Commissioner. Ruth H. Lilienthal v. Commissioner. Fannie K. Haas v. Commissioner. Walter S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1681881/ | 966 So.2d 124 (2007)
STATE of Louisiana, Appellee,
v.
Anderson BAKER, Appellant.
No. 42,428-KA.
Court of Appeal of Louisiana, Second Circuit.
September 19, 2007.
*125 William Jarred Franklin, Louisiana Appellate Project, for Appellant.
Schuyler Marvin, District Attorney, C. Sherburne Sentell, III, Assistant District At... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537715/ | NOTICE: This opinion is subject to motions for reargument under V.R.A.P. 40 as well as formal
revision before publication in the Vermont Reports. Readers are requested to notify the Reporter
of Decisions by email at: JUD.Reporter@vermont.gov or by mail at: Vermont Supreme Court, 109
State Street, Montpelier, Vermont 05... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622768/ | ISABEL G. SPROEHNLE, EXECUTRIX, ESTATE OF ALBERT W. SPROEHNLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN R. SPROEHNLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sproehnle v. CommissionerDocket Nos. 24859, 30362, 24860.United States Board of Tax Appeals20 B.T.A. 417; 1930 BTA L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622773/ | SILVERCREST MANOR NURSING HOME, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Silvercrest Manor Nursing Home v. Comm'rDocket No. 24578-14L United States Tax Court2017 U.S. Tax Ct. LEXIS 30; May 31, 2017, FiledDecision text below is the first available text from the court; it has not been editorially ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622776/ | Robert O. Fowler, Jr., and Paula E. Fowler, Petitioners v. Commissioner of Internal Revenue, RespondentFowler v. CommissionerDocket No. 6760-90United States Tax Court98 T.C. 503; 1992 U.S. Tax Ct. LEXIS 37; 98 T.C. No. 34; 15 Employee Benefits Cas. (BNA) 1659; April 22, 1992, Filed Decision will be entered under Rule 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622778/ | APPEALS OF WILLISON-DENNISON CO. AND HOME REALTY CO.Willison-Dennison Co. v. CommissionerDocket Nos. 4317, 4318.United States Board of Tax Appeals2 B.T.A. 1114; 1925 BTA LEXIS 2153; October 30, 1925, Decided Submitted September 17, 1925. *2153 Howard L. Robinson, Esq., for the taxpayers. J. Arthur Adams, Esq., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622780/ | REINALDO MOURIZ AND MARIA E. MOURIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMouriz v. CommissionerDocket No. 32259-83.United States Tax CourtT.C. Memo 1986-43; 1986 Tax Ct. Memo LEXIS 569; 51 T.C.M. (CCH) 392; T.C.M. (RIA) 86043; January 29, 1986. *569 Over a period of 6 months in 1979 and 1980, p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622783/ | T. O. CREMIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cremin v. CommissionerDocket No. 9198.United States Board of Tax Appeals5 B.T.A. 1169; 1927 BTA LEXIS 3664; January 25, 1927, Promulgated *3664 R. L. Slaughter, Esq., for the petitioner. R. A. Littleton, Esq., for the respondent. MARQUETTE *116... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622784/ | Arthur H. DuGrenier, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentArthur H. Du Grenier, Inc. v. CommissionerDocket No. 502-70United States Tax Court58 T.C. 931; 1972 U.S. Tax Ct. LEXIS 63; August 29, 1972, Filed *63 Decision will be entered for the respondent. Petitioner made payment to the estate o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622785/ | STOKELY USA, INC., FORMERLY OCONOMOWOC CANNING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStokely USA, Inc. v. CommissionerDocket No. 4385-91United States Tax Court100 T.C. 439; 1993 U.S. Tax Ct. LEXIS 29; 100 T.C. No. 29; May 24, 1993, Filed *29 Decision will be entered under Rule 155. Sec. 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622788/ | VICTOR A. LAMBERT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lambert v. CommissionerDocket No. 37974.United States Board of Tax Appeals20 B.T.A. 443; 1930 BTA LEXIS 2124; July 31, 1930, Promulgated *2124 Certain payments made by one stockholder (petitioner) to another stockholder of the same corporat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622789/ | FAITOUTE IRON & STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Faitoute Iron & Steel Co. v. CommissionerDocket No. 10547.United States Board of Tax Appeals11 B.T.A. 818; 1928 BTA LEXIS 3712; April 25, 1928, Promulgated *3712 1. In 1919 petitioner purchased certain stock which it sold in 1920. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622790/ | Hemenway-Johnson Furniture Co., Inc. v. Commissioner.Hemenway-Johnson Furniture Co. v. CommissionerDocket No. 13648.United States Tax Court1948 Tax Ct. Memo LEXIS 158; 7 T.C.M. (CCH) 380; T.C.M. (RIA) 48113; June 23, 1948Laurence F. Casey, Esq., 31 Nassau St., New York, N. Y., for the petitioner. Francis S. Gettle, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622791/ | CHARLES PETTIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BERTIE PETTIT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pettit v. CommissionerDocket Nos. 94292, 94293, 94799, 94800.United States Board of Tax Appeals41 B.T.A. 264; 1940 BTA LEXIS 1206; February 6, 1940, Promulgated *1206 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622792/ | HAROLD E. GRAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MARY JO GRAHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGraham v. CommissionerDocket Nos. 12159-79, 17530-80.United States Tax CourtT.C. Memo 1981-692; 1981 Tax Ct. Memo LEXIS 52; 43 T.C.M. (CCH) 15; T.C.M. (RIA) 81692; Dece... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622794/ | PARKERSBURG CHAIR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parkersburg Chair Co. v. CommissionerDocket No. 19237.United States Board of Tax Appeals13 B.T.A. 1251; 1928 BTA LEXIS 3081; October, 26, 1928, Promulgated *3081 Special assessment disallowed for lack of evidence showing inability of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622795/ | APPEAL OF THOMAS THORKILDSEN.Thorkildsen v. CommissionerDocket No. 385.United States Board of Tax Appeals2 B.T.A. 570; 1925 BTA LEXIS 2338; September 9, 1925, Decided Submitted July 20, 1925. *2338 A loss sustained on shares of stock which became worthless during 1919 was properly deducted in that year. Theodore Mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622797/ | IDA JOY SHERESH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSheresh v. CommissionerDocket No. 10155-81.United States Tax CourtT.C. Memo 1982-543; 1982 Tax Ct. Memo LEXIS 204; 44 T.C.M. (CCH) 1173; T.C.M. (RIA) 82543; September 21, 1982. Ida Joy Sheresh, pro se. William H. Quealy, Jr., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622798/ | Clarence N. Benson v. Commissioner. Dorothy A. Benson v. Commissioner.Benson v. CommissionerDocket Nos. 18752, 18753.United States Tax Court1950 Tax Ct. Memo LEXIS 288; 9 T.C.M. (CCH) 67; T.C.M. (RIA) 50021; January 27, 1950*288 Amount of purchases for 1942 determined. The evidence failing to show that total receipts ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622799/ | ROBERT M. MODEER AND JANICE L. MODEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentModeer v. CommissionerDocket No. 12638-79.United States Tax CourtT.C. Memo 1982-127; 1982 Tax Ct. Memo LEXIS 619; 43 T.C.M. (CCH) 782; T.C.M. (RIA) 82127; March 16, 1982. Robert M. Modeer, pro se. Dale P. Kensinger, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622800/ | NORTH AMERICAN REASSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.North American Reassurance Co. v. CommissionerDocket Nos. 52674, 60678.United States Board of Tax Appeals31 B.T.A. 92; 1934 BTA LEXIS 1165; August 14, 1934, Promulgated *1165 1. DEDUCTIONS - DEPRECIATION. - Petitioner held... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622801/ | ESTATE OF OMAR L. ASH (DECEASED), STEPHEN V. ASH, ADMINISTRATOR C.T.A. AND SANDRA C. ASH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Ash v. CommissionerDocket No. 9573-76United States Tax CourtT.C. Memo 1981-575; 1981 Tax Ct. Memo LEXIS 177; 42 T.C.M. (CCH) 1310; T.C.M. (RIA) 81575; September ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622802/ | ARTHUR J. MORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris v. CommissionerDocket No. 64246.United States Board of Tax Appeals33 B.T.A. 241; 1935 BTA LEXIS 779; October 22, 1935, Promulgated *779 1. TRUSTS - INCOME FOR BENEFIT OF GRANTOR. - Where the taxpayer created certain trusts, making hi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622803/ | ERIC F. AND MARY E. WEISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeiss v. CommissionerDocket No. 24389-84.United States Tax CourtT.C. Memo 1988-586; 1988 Tax Ct. Memo LEXIS 615; 56 T.C.M. (CCH) 948; T.C.M. (RIA) 88586; December 27, 1988; As amended January 3, 1989 Walter Tribbey, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622804/ | SOCIETY OF COSTA RICA COLLECTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSociety of Costa Rica Collectors v. CommissionerDocket No. 8531-83X.United States Tax CourtT.C. Memo 1984-648; 1984 Tax Ct. Memo LEXIS 28; 49 T.C.M. (CCH) 304; T.C.M. (RIA) 84648; December 13, 1984. Charles G. Trenckmann, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622806/ | Estate of H. H. Weinert, Deceased, Jane W. Blumberg, Executrix, and Hilda B. Weinert, Petitioners, v. Commissioner of Internal Revenue, RespondentWeinert v. CommissionerDocket No. 56328United States Tax Court31 T.C. 918; 1959 U.S. Tax Ct. LEXIS 246; 9 Oil & Gas Rep. 1220; January 30, 1959, Filed *246 Decision will be e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/265570/ | 337 F.2d 56
SWITZERLAND COMPANY, a corporation, and Joseph H. Walker, Appellants,v.Stewart L. UDALL, Conrad Wirth, and Sam P. Weems, Appellees.
No. 9385.
United States Court of Appeals Fourth Circuit.
Argued June 12, 1964.
Decided September 30, 1964.
Guy T. Carswell and James F. Justice, Charlotte, N. C., (Francis O. ... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4562808/ | [Cite as Norman v. Kellie Auto Sales, Inc., 2020-Ohio-4311.]
IN THE COURT OF APPEALS OF OHIO
TENTH APPELLATE DISTRICT
Justin Norman, :
Plaintiff-Appellee, :
... | 01-04-2023 | 09-03-2020 |
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