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https://www.courtlistener.com/api/rest/v3/opinions/4622855/ | Joseph Thal v. Commissioner.Thal v. CommissionerDocket No. 109994.United States Tax Court1943 Tax Ct. Memo LEXIS 289; 2 T.C.M. (CCH) 123; T.C.M. (RIA) 43244; May 24, 1943*289 (1) Basis for gain or loss: Repurchased property: Evidence. - Taxpayer transferred in 1933 and 1935, respectively, various shares of stock to a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622856/ | LOUIS F. PUCCINELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPuccinelli v. CommissionerDocket No. 31776-88United States Tax CourtT.C. Memo 1990-603; 1990 Tax Ct. Memo LEXIS 678; 60 T.C.M. (CCH) 1316; T.C.M. (RIA) 90603; November 28, 1990, Filed *678 Respondent's motion will be granted. Louis F. Pucci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622857/ | G. & W. H. Corson, Inc. v. Commissioner.G. & W. H. Corson, Inc. v. CommissionerDocket No. 32243.United States Tax Court1953 Tax Ct. Memo LEXIS 184; 12 T.C.M. (CCH) 753; T.C.M. (RIA) 53242; June 30, 1953*184 Richard L. Levy, Esq., 2635 Fidelity-Philadelphia Trust Building, Philadelphia, Pa., for the petitioner. Edward ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622859/ | James J. Cooney and Helen J. Cooney, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Francis E. Cooney, Petitioner, v. Commissioner of Internal Revenue, RespondentCooney v. CommissionerDocket Nos. 32630, 32631United States Tax Court18 T.C. 883; 1952 U.S. Tax Ct. LEXIS 120; August 20, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622860/ | CHARLES CHAPLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chaplin v. CommissionerDocket No. 98795.United States Board of Tax Appeals46 B.T.A. 385; 1942 BTA LEXIS 872; February 24, 1942, Promulgated *872 Certificates for common stock of a corporation were issued in the name of petitioner and delivere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622862/ | LORENZO C. DILKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dilks v. CommissionerDocket No. 27997.United States Board of Tax Appeals19 B.T.A. 646; 1930 BTA LEXIS 2354; April 22, 1930, Promulgated *2354 Held that the amount received by pettioner in 1922 as partial compensation under a certain contract ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622865/ | D. K. AND EUNICE HATCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHatch v. CommissionerDocket No. 37517-87.United States Tax CourtT.C. Memo 1989-202; 1989 Tax Ct. Memo LEXIS 202; 57 T.C.M. (CCH) 280; T.C.M. (RIA) 89202; April 27, 1989. James F. McLeod and B. Edwin Bloomfield, for the petitioners. Denn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622866/ | ROY A. COX, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCox v. CommissionerDocket No. 6958-80.United States Tax CourtT.C. Memo 1982-723; 1982 Tax Ct. Memo LEXIS 23; 45 T.C.M. (CCH) 333; T.C.M. (RIA) 82723; December 15, 1982. Roy A. Cox, Jr., pro se. Paul G. Topolka, for the respondent. GOFFEMEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622868/ | WELDON R. HUDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHudson v. CommissionerDocket No. 4363-88United States Tax CourtT.C. Memo 1990-570; 1990 Tax Ct. Memo LEXIS 642; 60 T.C.M. (CCH) 1166; T.C.M. (RIA) 90570; October 30, 1990, Filed *642 Decision will be entered under Rule 155. Walker Arenson, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622869/ | ANTHONY J. LUND AND JUNIEVE L. LUND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLund v. CommissionerDocket No. 22203-82.United States Tax CourtT.C. Memo 1985-342; 1985 Tax Ct. Memo LEXIS 288; 50 T.C.M. (CCH) 397; T.C.M. (RIA) 85342; July 15, 1985. Gary S. Vandeweghe, for the petitioners. John O. Kent, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622870/ | William R. Watson v. Commissioner.Watson v. CommissionerDocket No. 11305.United States Tax Court1947 Tax Ct. Memo LEXIS 161; 6 T.C.M. (CCH) 772; T.C.M. (RIA) 47181; June 27, 1947Thomas F. Boyle, Esq., 25 Broad St., New York, N.Y., and Charles S. Whitman, Jr., Esq., for the petitioner. William A. Schmitt, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622871/ | OSCAR T. CROSBY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crosby v. CommissionerDocket Nos. 51317, 60916.United States Board of Tax Appeals27 B.T.A. 1234; 1933 BTA LEXIS 1218; April 26, 1933, promulgated *1218 Held that the community property laws of Louisiana, where petitioner was married, do not at... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622874/ | ESTATE OF WAYNE C. BONGARD, DECEASED, JAMES A. BERNARDS, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bongard v. Comm'rNo. 6141-03 United States Tax Court124 T.C. 95; 2005 U.S. Tax Ct. LEXIS 8; 124 T.C. No. 8; March 15, 2005, Filed Commissioner's notice of deficiency over... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622875/ | Estate of Elena B. Drake, Deceased, Shawmut Bank of Boston, N.A., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Drake v. CommissionerDocket No. 8080-74United States Tax Court67 T.C. 844; 1977 U.S. Tax Ct. LEXIS 145; February 28, 1977, Filed *145 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622876/ | DAVID M. PARKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentParker v. CommissionerDocket No. 11577-88.United States Tax CourtT.C. Memo 1989-196; 1989 Tax Ct. Memo LEXIS 196; 57 T.C.M. (CCH) 256; T.C.M. (RIA) 89196; April 27, 1989*196 David M. Parker, pro se. Michael A. Urban, counsel for respondent. WH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622878/ | John C. Giordano and Nancy J. Giordano, Petitioners v. Commissioner of Internal Revenue, RespondentGiordano v. CommissionerDocket Nos. 2287-73, 7202-73, 8177-73United States Tax Court63 T.C. 462; 1975 U.S. Tax Ct. LEXIS 202; January 15, 1975, Filed *202 Rule 121, Tax Court Rules of Practice and Procedure. -- (1) Respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622879/ | APPEAL OF HOWARD SHEEP CO.Howard Sheep Co. v. CommissionerDocket No. 1128.United States Board of Tax Appeals2 B.T.A. 802; 1925 BTA LEXIS 2271; October 5, 1925, Decided Submitted July 15, 1925. *2271 Edward Thompson, C.P.A., for the taxpayer. Willis D. Nance, Esq., for the Commissioner. *802 Before STERNHAGEN, GREEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622881/ | Harry Simberg v. Commissioner.Simberg v. CommissionerDocket No. 43940.United States Tax CourtT.C. Memo 1954-44; 1954 Tax Ct. Memo LEXIS 202; 13 T.C.M. (CCH) 477; T.C.M. (RIA) 54150; May 19, 1954, Filed *202 Edward O. Proctor, Esq., and Edward O. Proctor, Jr., Esq., for the petitioner. Joseph Landis, Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622883/ | GRAPHIC BUSINESS SYSTEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; VRE, INC., VISIBLE RECORD EQUIPMENT CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGraphic Business Systems, Inc. v. CommissionerDocket Nos. 5125-78 and 5126-78.United States Tax CourtT.C. Memo 1982-167; 1982 Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622884/ | MAJESTIC MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Majestic Mfg. Co. v. CommissionerDocket No. 9760.United States Board of Tax Appeals11 B.T.A. 37; 1928 BTA LEXIS 3881; March 16, 1928, Promulgated *3881 1. Sum paid as proportionate share of cost of maintaining baseball team held n... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622885/ | GEORGE ROBERT KROCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrocker v. CommissionerDocket No. 22168-84.United States Tax CourtT.C. Memo 1989-7; 1989 Tax Ct. Memo LEXIS 7; 56 T.C.M. (CCH) 1016; T.C.M. (RIA) 89007; January 9, 1989. *7 George Robert Krocker, pro se. Steven M. Walk and Carol A. Szcz... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622890/ | Estate of James R. Lowe, Deceased, Crocker National Bank, James R. Lowe, Jr., and Margot H. Lowe, Co-executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Lowe v. CommissionerDocket No. 8692-73United States Tax Court64 T.C. 663; 1975 U.S. Tax Ct. LEXIS 103; July 28, 1975, Filed *103 Decision w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622891/ | Estate of Miriam Krock, Deceased, Nancy Cole, Administrator, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Krock v. CommissionerDocket Nos. 6935-73, 1097-74United States Tax Court93 T.C. 672; 1989 U.S. Tax Ct. LEXIS 151; 93 T.C. No. 55; December 11, 1989December 11, 1989, Filed *151 Decision will ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622893/ | WILLIAM E. MORRILL AND CLEO P. MORRILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMorrill v. CommissionerDocket No. 4563-81.United States Tax CourtT.C. Memo 1982-596; 1982 Tax Ct. Memo LEXIS 154; 44 T.C.M. (CCH) 1381; T.C.M. (RIA) 82596; October 7, 1982. William E. Morrill, pro se. Joel A. Lopata, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622895/ | ESTATE OF ROBERT W. QUICK, DECEASED, ESTHER P. QUICK, PERSONAL REPRESENTATIVE, AND ESTHER P. QUICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Quick v. CommissionerTax Ct. Dkt. No. 8588-97United States Tax Court110 T.C. 172; 1998 U.S. Tax Ct. LEXIS 18; 110 T.C. No. 17; March 16, 1998, Filed *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622850/ | Stanley H. Saurs and Bernice R. Saurs v. Commissioner.Saurs v. CommissionerDocket No. 41859.United States Tax CourtT.C. Memo 1954-149; 1954 Tax Ct. Memo LEXIS 98; 13 T.C.M. 863; T.C.M. (RIA) 54255; September 10, 1954, Filed 1954 Tax Ct. Memo LEXIS 98">*98 Petitioners contributed not more than $784.35 each year, in 194... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622851/ | Dolphus E. and Mary J. Schirmer, Petitioners v. Commissioner of Internal Revenue, RespondentSchirmer v. CommissionerDocket No. 32772-85United States Tax Court89 T.C. 277; 1987 U.S. Tax Ct. LEXIS 114; 89 T.C. No. 24; August 12, 1987. August 12, 1987, Filed 1987 U.S. Tax Ct. LEXIS 114">*114 Decision will be entered unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622953/ | JACQUELINE RAGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRagan v. CommissionerDocket No. 17119-90United States Tax CourtT.C. Memo 1995-184; 1995 Tax Ct. Memo LEXIS 185; 69 T.C.M. (CCH) 2470; April 20, 1995, Filed *185 Decision will be entered under Rule 155. P and husband made a joint return of inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622954/ | APPEAL OF SECOR HOTEL CO. APPEAL OF DESHLER HOTEL CO.Secor Hotel Co. v. CommissionerDocket Nos. 5023-5025.United States Board of Tax Appeals7 B.T.A. 158; 1927 BTA LEXIS 3242; May 28, 1927, Promulgated *3242 1. GOOD WILL, OBSOLESCENCE OF. - Good will is not property of the kind subject to a deduction for obsolescence... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622955/ | The Finnie Company, a Partnership, Petitioner, v. United States of America, RespondentFinnie Co. v. United StatesDocket No. 665-RUnited States Tax Court31 T.C. 1182; 1959 U.S. Tax Ct. LEXIS 216; March 24, 1959, Filed *216 1. Petitioner, a general partnership, was organized to engage in the performance of war contracts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622897/ | ALBERT L. SHIPLEY, JR., and EVELYN C. SHIPLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShipley v. CommissionerDocket No. 2695-74.United States Tax CourtT.C. Memo 1981-630; 1981 Tax Ct. Memo LEXIS 125; 42 T.C.M. (CCH) 1559; T.C.M. (RIA) 81630; October 26, 1981. Timothy R. Nibler and LeRoy Snyder, Jr.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475821/ | OPINION. Kern, Judge: This proceeding is here on a motion by respondent to dismiss for lack of proper prosecution, in so far as it relates to deficiencies in income tax for 1942, 1943, and 1944, in the aggregate amount of $171,213.76. The motion also asks the Court to enter an order finding deficiencies in income tax i... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622957/ | ATLEE D. SNYDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ATLEE D. SNYDER, Transferee of the Assets of Snyder Enterprises, Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSnyder v. CommissionerDocket Nos. 7616-78, 7617-78.United States Tax CourtT.C. Memo 1981-216; 1981 Tax Ct. Memo LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622958/ | JOHN T. AND LINDA L. HEWITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHewitt v. Comm'rTax Ct. Dkt. No. 17146-95United States Tax Court109 T.C. 258; 1997 U.S. Tax Ct. LEXIS 64; 109 T.C. No. 12; October 29, 1997, Filed *64 Decision will be entered under Rule 155. During 1990 and 1991, Ps donated nonpu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622898/ | ELLISON PHILLIPS AND VIRGINIA PHILLIPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhillips v. Comm'rDocket No. 4828-78. United States Tax CourtT.C. Memo 1984-133; 1984 Tax Ct. Memo LEXIS 539; 47 T.C.M. (CCH) 1289; T.C.M. (RIA) 84133; March 19, 1984. John J. Vassen,Patrick B. Mathis, and Roger L. Vett... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622899/ | GREGORY KOUROUKLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKourouklis v. CommissionerDocket No. 13330-84.United States Tax CourtT.C. Memo 1986-68; 1986 Tax Ct. Memo LEXIS 541; 51 T.C.M. (CCH) 471; T.C.M. (RIA) 86068; February 12, 1986; As Amended *541 Petitioner, who had to switch from carpooling to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622902/ | Mary Fischer v. Commissioner, Estate of Elizabeth Fischer, Deceased, John A. Fischer, Marie Reilly, Margaret McCluskey, William L. Fischer, Executors v. Commissioner.Fischer v. CommissionerDocket Nos. 71786, 71787.United States Tax CourtT.C. Memo 1961-61; 1961 Tax Ct. Memo LEXIS 293; 20 T.C.M. (CCH) 318; T.C.M. (RIA) 6... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622903/ | ESTATE OF FLORA W. LASKER, DECEASED, MARY L. FOREMAN AND FRANCES LASKER, SUCCESSOR EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Estate of Lasker v. CommissionerDocket No. 101290.United States Board of Tax Appeals47 B.T.A. 172; 1942 BTA LEXIS 730; June 23, 1942, Promulgated *730 In 1931 deced... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622906/ | HAL LACKEY and MURIEL B. LACKEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLackey v. CommissionerDocket No. 5274-73.United States Tax CourtT.C. Memo 1976-298; 1976 Tax Ct. Memo LEXIS 105; 35 T.C.M. (CCH) 1330; T.C.M. (RIA) 760298; September 22, 1976, Filed Hal Lackey, pro se. Albert L. Sandlin, Jr., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622907/ | Charles English and Lorraine English Et Al. 1 v. Commissioner. English v. CommissionerDocket Nos. 55907-55909.United States Tax CourtT.C. Memo 1956-254; 1956 Tax Ct. Memo LEXIS 38; 15 T.C.M. (CCH) 1305; T.C.M. (RIA) 56254; November 16, 1956*38 1. Held, amounts of business expenses determined. 2. Held, that payments fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622908/ | John and Betty M. Chanik v. Commissioner.Chanik v. CommissionerDocket Nos. 3066-68, 4163-69.United States Tax CourtT.C. Memo 1972-174; 1972 Tax Ct. Memo LEXIS 80; 31 T.C.M. (CCH) 851; T.C.M. (RIA) 72174; 43 Oil & Gas Rep. 447; August 16, 1972, Filed. Donald G. Schiff, 1800 W. 8 Mile Rd., Southfield, Mich., for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622909/ | IRVING NITZBERG and IDA NITZBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent SID MILLER and HELEN MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNitzberg v. CommissionerDocket Nos. 1327-73, 1360-73.United States Tax CourtT.C. Memo 1975-154; 1975 Tax Ct. Memo LEXIS 218; 34 T.C.M. (CC... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622911/ | Sidney S. Munter, Petitioner, v. Commissioner of Internal Revenue, Respondent. Carl Munter, Petitioner, v. Commissioner of Internal Revenue, RespondentMunter v. CommissionerDocket Nos. 1162, 1163United States Tax Court5 T.C. 108; 1945 U.S. Tax Ct. LEXIS 161; May 22, 1945, Promulgated *161 Decisions will be entered for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622912/ | PERTHUR HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Perthur Holding Corp. v. CommissionerDocket No. 44498.United States Board of Tax Appeals23 B.T.A. 1129; 1931 BTA LEXIS 1764; July 14, 1931, Promulgated *1764 Where petitioner in 1925 issued $250,000 par value of its capital stock ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622913/ | A. M. GUTTERMAN & SONS CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. M. Gutterman & Sons Co. v. CommissionerDocket No. 10458.United States Board of Tax Appeals8 B.T.A. 1187; 1927 BTA LEXIS 2710; November 4, 1927, Promulgated *2710 1. BAD DEBTS. - Where petitioner ascertained a debt to be worthles... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622917/ | Philadelphia Transportation Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPhiladelphia Transp. Co. v. CommissionerDocket No. 9893United States Tax Court9 T.C. 1018; 1947 U.S. Tax Ct. LEXIS 23; November 28, 1947, Promulgated *23 Decision will be entered under Rule 50. A plan of reorganization unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622918/ | Max J. Epstein v. Commissioner. Philip M. Schlussel and Marilyn M. Schlussel v. Commissioner.Epstein v. CommissionerDocket Nos. 91579, 794-63.United States Tax CourtT.C. Memo 1964-192; 1964 Tax Ct. Memo LEXIS 147; 23 T.C.M. (CCH) 1167; T.C.M. (RIA) 64192; July 14, 1964*147 Held: Weekly payments made to petitioner Epst... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622920/ | BERKLEY MACHINE WORKS & FOUNDRY COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBerkley Machine Works & Foundry Co. v. CommissionerDocket No. 485-76, 3683-77, 22859-80United States Tax CourtT.C. Memo 1983-477; 1983 Tax Ct. Memo LEXIS 306; 46 T.C.M. (CCH) 1060; T.C.M. (RIA) 83477; August 15, 198... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622922/ | Charles A. Hayward and Winifred J. Hayward, Petitioners, v. Commissioner of Internal Revenue, Respondent. Max E. Hayward and Edna L. Hayward, Petitioners, v. Commissioner of Internal Revenue, RespondentHayward v. CommissionerDocket Nos. 73960, 74003United States Tax Court37 T.C. 78; 1961 U.S. Tax Ct. LEXIS 50; October... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622923/ | VICTOR EISENSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEisenstein v. CommissionerDocket No. 27150-85.United States Tax CourtT.C. Memo 1987-241; 1987 Tax Ct. Memo LEXIS 239; 53 T.C.M. (CCH) 811; T.C.M. (RIA) 87241; May 11, 1987. *239 Held, the affirmative allegations in R's answer were deemed admi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622925/ | William M. Kelly v. Commissioner.Kelly v. CommissionerDocket No. 7295.United States Tax Court1947 Tax Ct. Memo LEXIS 188; 6 T.C.M. (CCH) 646; T.C.M. (RIA) 47252; June 12, 1947Louis P. Eisner, Esq., 580 Fifth Ave., New York 18, N.Y., for the petitioner. John Mahoney, Esq., for the respondent. KERN Memorandum Findings o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622927/ | OSCAR F. C. KUNAU AND LIBERTY BANK OF BUFFALO, TRUSTEES, OSCAR F. C. KUNAU TRUST FOR GLADYS OLGA KUNAU AND THOMAS WHITTICK KUNAU, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kunau v. CommissionerDocket No. 64815.United States Board of Tax Appeals27 B.T.A. 509; 1933 BTA LEXIS 1353; January 4, 1933, Prom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622928/ | LENA P. WHEELER (FORMERLY CURTISS), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wheeler v. CommissionerDocket No. 84992.United States Board of Tax Appeals40 B.T.A. 92; 1939 BTA LEXIS 896; June 15, 1939, Promulgated *896 A debt of a decedent due to his widow, who elected to take dower, is deductible in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622929/ | Estate of Howard E. Stevens, Deceased, M. L. Countryman, Jr., and Mabel B. Stevens, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentStevens v. CommissionerDocket No. 77545United States Tax Court36 T.C. 184; 1961 U.S. Tax Ct. LEXIS 158; April 28, 1961, Filed *158 Decision will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622933/ | DOUGLAS B. KLUNDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlunder v. CommissionerDocket No. 5034-90United States Tax CourtT.C. Memo 1991-489; 1991 Tax Ct. Memo LEXIS 538; 62 T.C.M. (CCH) 888; T.C.M. (RIA) 91489; September 30, 1991, Filed *538 Decision will be entered under Rule 155. Douglas B. Klun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622936/ | FLOYD DEAN BROBST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrobst v. CommissionerDocket No. 31057-86United States Tax CourtT.C. Memo 1988-456; 1988 Tax Ct. Memo LEXIS 500; 56 T.C.M. (CCH) 282; T.C.M. (RIA) 88456; September 22, 1988. *500 Held: Petitioner is not entitled to exclude from Federal income... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622937/ | AMERICAN OFFSHORE, INC., AMERICAN VESSELS, INC. AND SUBSIDIARIES, AND ZODIAC OFFSHORE, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmerican Offshore, Inc. v. CommissionerDocket No. 15225-86United States Tax Court97 T.C. 579; 1991 U.S. Tax Ct. LEXIS 103; 97 T.C. No. 41; November 25,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622938/ | James V. and Esther R. Cole, Petitioners v. Commissioner of Internal Revenue, Respondent; Clifford M. and Elizabeth A. Cole, Petitioners v. Commissioner of Internal Revenue, RespondentCole v. CommissionerDocket Nos. 5403-72, 802-73United States Tax Court64 T.C. 1091; 1975 U.S. Tax Ct. LEXIS 64; September 25, 1975, File... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622939/ | T. W. Rosborough, Petitioner, v. Commissioner of Internal Revenue, RespondentRosborough v. CommissionerDocket No. 8563United States Tax Court8 T.C. 136; 1947 U.S. Tax Ct. LEXIS 306; January 24, 1947, Promulgated *306 Decision will be entered under Rule 50. Petitioner owned 1,755 shares of stock in C corporation which ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622940/ | LEONARD LORIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLorin v. CommissionerDocket No. 9626-86United States Tax CourtT.C. Memo 1993-80; 1993 Tax Ct. Memo LEXIS 82; 65 T.C.M. (CCH) 2028; March 9, 1993, Filed *82 Decision will be entered for petitioner. For petitioner: Victoria Quesada. For respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622941/ | Walter D. Abbott v. Commissioner. Grace D. Hubbard v. Commissioner.Abbott v. Comm'rDocket Nos. 15576, 19534. United States Tax Court1949 Tax Ct. Memo LEXIS 122; 8 T.C.M. (CCH) 674; T.C.M. (RIA) 49183; July 29, 1949*122 On the facts, held: 1. Petitioner Walter D. Abbott is liable as transferee of Abbott Associates, I... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622942/ | EUGENE AND BARBARA KELLEY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kelley v. CommissionerDocket Nos. 34982-85, 37857-86, 33957-87United States Tax CourtT.C. Memo 1993-495; 1993 Tax Ct. Memo LEXIS 508; 66 T.C.M. (CCH) 1132; October 27, 1993, Filed *508 Decision will be entered for responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622943/ | Ruth Mendelson, Petitioner v. Commissioner of Internal Revenue, Respondent; Gertrude Rosenthal, Petitioner v. Commissioner of Internal Revenue, RespondentMendelson v. Comm'rDocket Nos. 5291-66, 5292-66United States Tax Court52 T.C. 727; 1969 U.S. Tax Ct. LEXIS 87; July 31, 1969, Filed *87 Decision will be entered for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622944/ | HOWARD W. HERSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerstrom v. CommissionerDocket No. 3527-78.United States Tax CourtT.C. Memo 1979-310; 1979 Tax Ct. Memo LEXIS 217; 38 T.C.M. (CCH) 1209; T.C.M. (RIA) 79310; August 13, 1979, Filed *217 Howard W. Herstrom, pro se. Martha Rist, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622945/ | GLENDINNING, MCLEISH & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Glendinning, McLeish & Co. v. CommissionerDocket Nos. 29819, 37426, 44354.United States Board of Tax Appeals24 B.T.A. 518; 1931 BTA LEXIS 1629; October 28, 1931, Promulgated *1629 BUSINESS EXPENSES. - Certain deductions c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622946/ | Estate of Thomas R. Tennant, Deceased, Mary Nelson Tennant, Executrix v. Commissioner.Estate of Thomas R. Tennant v. CommissionerDocket No. 9442.United States Tax Court1949 Tax Ct. Memo LEXIS 283; 8 T.C.M. (CCH) 143; T.C.M. (RIA) 49040; January 31, 1949W. R. Brown, Esq., 10 S. La Salle St., Chicago, Ill., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622947/ | AEROTRON GRANTOR AND STOCKHOLDER TRUST, SIDNEY MENDLOVITZ, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAerotron Grantor & Stockholder Trust v. CommissionerDocket No. 10354-1354-86United States Tax CourtT.C. Memo 1988-556; 1988 Tax Ct. Memo LEXIS 585; 56 T.C.M. (CCH) 789; T.C.M. (RIA) 88556; Decem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622948/ | Harry D., Jr., and Juanita C. Gurley v. Commissioner.Gurley v. CommissionerDocket No. 91182.United States Tax CourtT.C. Memo 1966-52; 1966 Tax Ct. Memo LEXIS 231; 25 T.C.M. (CCH) 303; T.C.M. (RIA) 66052; March 11, 1966James D. Burroughs, for the respondent. BRUCE Memorandum Opinion BRUCE, Judge: This case is before th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622951/ | Estate of Thomas E. Steere, Rhode Island Hospital Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentSteere v. CommissionerDocket No. 40426United States Tax Court22 T.C. 79; 1954 U.S. Tax Ct. LEXIS 237; April 22, 1954, Filed April 22, 1954, Filed *237 Decision will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622952/ | AGNES A. MCAULIFFE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McAuliffe v. CommissionerDocket No. 49071.United States Board of Tax Appeals29 B.T.A. 624; 1933 BTA LEXIS 907; December 26, 1933, Promulgated *907 Alfred Nelson, Esq., for the petitioner. E. A. Tonjes, Esq., for the respondent. VAN FOSSAN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537739/ | Case: 19-2187 Document: 30 Page: 1 Filed: 05/29/2020
NOTE: This disposition is nonprecedential.
United States Court of Appeals
for the Federal Circuit
______________________
RICHARD J. MCGRATH,
Petitioner
... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475846/ | OPINION. I. Valuation of Stock. Arundell, Judge: The first issue concerns the value of the stock of Combined Argosies Incorporated at the date of the death of the decedent. On this point, the parties have stipulated as follows: In the notice of deficiency the Commissioner, after considering all relevant factors, determ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653909/ | [J-72-2020] [MO: Saylor, C.J.]
IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
IN RE: APPEAL OF THE COATESVILLE : No. 7 MAP 2020
AREA SCHOOL DISTRICT FROM THE :
DECISION OF THE CHESTER COUNTY : Appea... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653910/ | [J-59AB-2020]
IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ.
COMMONWEALTH OF PENNSYLVANIA, : No. 774 CAP
:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4622962/ | Seth Campbell and Neva Campbell, Petitioners, v. Commissioner of Internal Revenue, RespondentCampbell v. CommissionerDocket No. 93478United States Tax Court41 T.C. 91; 1963 U.S. Tax Ct. LEXIS 32; 19 Oil & Gas Rep. 467; October 24, 1963, Filed 1963 U.S. Tax Ct. LEXIS 32">*32 Decision will be entered under Rule 50. Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622963/ | H. Leslie Leas, Petitioner, v. Commissioner of Internal Revenue, RespondentLeas v. CommissionerDocket No. 49262United States Tax Court23 T.C. 1058; 1955 U.S. Tax Ct. LEXIS 219; March 24, 1955, Filed 1955 U.S. Tax Ct. LEXIS 219">*219 Decision will be entered under Rule 50. The notice of deficiency was issued to petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622964/ | Estate of W. Y. Brame, Deceased, Minnie D. Brame, Administratrix, and Minnie D. Brame, Individually, Petitioners, v. Commissioner of Internal Revenue, RespondentBrame v. CommissionerDocket No. 41935United States Tax Court25 T.C. 824; 1956 U.S. Tax Ct. LEXIS 292; January 19, 1956, Filed 1956 U.S. Tax Ct. LEXIS 292">*292... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622965/ | John Silver and Mary F. Silver v. Commissioner.Silver v. CommissionerDocket No. 72005.United States Tax CourtT.C. Memo 1961-6; 1961 Tax Ct. Memo LEXIS 342; 20 T.C.M. 32; T.C.M. (RIA) 61006; January 19, 1961Norton L. Armour, Esq., for the respondent. TIETJENSMemorandum Opinion TIETJENS, Judge: The Commissioner determin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622966/ | M B & B, INC, A WASHINGTON CORPORATION, MICHAEL J. DONAHUE and BARBARA R. DONAHUE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Repondent.M B & B v. Commissioner17986-96SUnited States Tax Court1998 U.S. Tax Ct. LEXIS 60; August 18, 1998, Entered 1998 U.S. Tax Ct. LEXIS 60">*60 SUZANNE W. DANIELLE, Counsel for Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622967/ | ESTATE OF LUCY O. MCGUGAN, DECEASED, ARTHUR MCGUGAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McGugan v. CommissionerDocket No. 109208.United States Board of Tax Appeals47 B.T.A. 658; 1942 BTA LEXIS 663; September 10, 1942, Promulgated 1942 BTA LEXIS 663">*663 Funeral expenses and expenses... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622968/ | JAMES OTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Otis v. CommissionerDocket No. 4711.United States Board of Tax Appeals7 B.T.A. 882; 1927 BTA LEXIS 3080; July 30, 1927, Promulgated 1927 BTA LEXIS 3080">*3080 1. The petitioner is entitled to deduct from gross income losses sustained in the opera... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622969/ | Estate of Charles E. Lipscomb, Deceased, The Plainfield Trust Company, Transferee and Trustee v. Commissioner.Estate of Lipscomb v. CommissionerDocket No. 267.United States Tax Court1944 Tax Ct. Memo LEXIS 241; 3 T.C.M. 541; T.C.M. (RIA) 44171; May 20, 19441944 Tax Ct. Memo LEXIS 241">*241 A. Harding Paul, Esq., 730 M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622970/ | RONALD WILLITS and EDITH WILLITS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWillits v. CommissionerDocket No. 11307-77.United States Tax CourtT.C. Memo 1979-294; 1979 Tax Ct. Memo LEXIS 231; 38 T.C.M. 1152; T.C.M. (RIA) 79294; August 3, 1979, Filed Robert J. Boumansour, for the petitioners. John O. Ke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622971/ | JOEL HEIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent LAKE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeim v. CommissionerDocket Nos. 1823-73, 1824-73.United States Tax CourtT.C. Memo 1978-137; 1978 Tax Ct. Memo LEXIS 380; 37 T.C.M. 584; T.C.M. (RIA) 780137; April 10, 1978, Filed; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622972/ | NICOLE ROSE CORP., FORMERLY QUINTRON CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNicole Rose Corp. v. Comm'rNo. 3328-00United States Tax Court117 T.C. 328; 2001 U.S. Tax Ct. LEXIS 58; 117 T.C. No. 27; December 28, 2001, Filed 2001 U.S. Tax Ct. LEXIS 58">*58 Twenty two million dollars in clai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622973/ | PATRICK J. RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRyan v. CommissionerDocket No. 21405-85United States Tax CourtT.C. Memo 1990-118; 1990 Tax Ct. Memo LEXIS 118; 59 T.C.M. 50; T.C.M. (RIA) 90118; March 8, 1990Herbert M. Gannet, for the petitioner. Richard F. Flaherty and William S. Garofalo, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622974/ | The Black Mountain Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBlack Mountain Corp. v. CommissionerDocket No. 5694United States Tax Court5 T.C. 1117; 1945 U.S. Tax Ct. LEXIS 32; November 28, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 32">*32 Decision will be entered under Rule 50. Income Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622975/ | SMITH PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EXPORT LEAF TOBACCO COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. T. C. WILLIAMS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith Paper Co. v. CommissionerDocket Nos. 61394-61396.United ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622977/ | JAMES R. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HARRIETTE R. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket Nos. 585-72, 586-72.United States Tax CourtT.C. Memo 1973-154; 1973 Tax Ct. Memo LEXIS 133; 32 T.C.M. 759; T.C.M. (RIA) 73154; Jul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622979/ | EDWIN LEE ROSENBERGER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRosenberger v. CommissionerDocket No. 22912-82United States Tax CourtT.C. Memo 1991-328; 1991 Tax Ct. Memo LEXIS 377; 62 T.C.M. 168; T.C.M. (RIA) 91328; July 17, 1991, Filed 1991 Tax Ct. Memo LEXIS 377">*377 Decision will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622980/ | Estate of Herbert L. Johnston, Deceased, Edward S. Johnston and Adeline S. Johnston, Executors v. Commissioner.Estate of Johnston v. CommissionerDocket No. 110075.United States Tax Court1943 Tax Ct. Memo LEXIS 239; 2 T.C.M. 299; T.C.M. (RIA) 43296; June 22, 19431943 Tax Ct. Memo LEXIS 239">*239 Held, transfers to two ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622981/ | HARRY WARDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wardman v. CommissionerDocket No. 22348.United States Board of Tax Appeals24 B.T.A. 102; 1931 BTA LEXIS 1691; September 23, 1931, Promulgated 1931 BTA LEXIS 1691">*1691 1. Where petitioner has so far complied with the laws of the State relatin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622983/ | CHARLES RUBENS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Charles Rubens & Co. v. CommissionerDocket Nos. 5736, 6356, 12569.United States Board of Tax Appeals6 B.T.A. 626; 1927 BTA LEXIS 3463; March 26, 1927, Promulgated 1927 BTA LEXIS 3463">*3463 1. Upon the organization of a corporation, it ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622984/ | Doriane K. Grutman, Petitioner v. Commissioner of Internal Revenue, RespondentGrutman v. CommissionerDocket No. 20010-80United States Tax Court80 T.C. 464; 1983 U.S. Tax Ct. LEXIS 112; 80 T.C. No. 18; February 23, 1983, Filed 1983 U.S. Tax Ct. LEXIS 112">*112 Decision will be entered under Rule 155. Under a written se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622988/ | MARY E. WENGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wenger v. CommissionerDocket No. 92245.United States Board of Tax Appeals42 B.T.A. 225; 1940 BTA LEXIS 1033; June 26, 1940, Promulgated 1940 BTA LEXIS 1033">*1033 1. Petitioner created a trust, the income to be accumulated by the trustee and,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622989/ | Morris Schnitzer v. Commissioner.Schnitzer v. CommissionerDocket No. 22181.United States Tax Court1953 Tax Ct. Memo LEXIS 341; 12 T.C.M. 250; T.C.M. (RIA) 53080; March 12, 19531953 Tax Ct. Memo LEXIS 341">*341 S. J. Bischoff, Esq., and Robert T. Jacob, Esq., for the petitioner. J. O. Durkan, Esq., and John D. Picco, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622990/ | ARCHIBALD R. WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watson v. CommissionerDocket Nos. 87873, 88048, 89650.United States Board of Tax Appeals42 B.T.A. 52; 1940 BTA LEXIS 1054; June 13, 1940, Promulgated 1940 BTA LEXIS 1054">*1054 1. Where taxpayer owned all the capital stock of two corpora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669066/ | C-Track E-Filing
Nevada
Appellate Courts
Appellate Case Management System
C-Track, the browser based CMS for Appellate Courts
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653911/ | IN THE SUPREME COURT OF PENNSYLVANIA
WESTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 233 WAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4475876/ | OPINION. Raum, Judge: 1. The correctness of the deficiencies asserted against petitioner turns largely on whether petitioner realized income in 1945 as a result of the settlement of certain patent controversies. The amounts involved in the settlements were not in fact received in 1945, and petitioner contends not only ... | 01-04-2023 | 01-16-2020 |
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