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https://www.courtlistener.com/api/rest/v3/opinions/4475877/ | OPINION. Black, Judge: There are two questions for our decision-in this proceeding : (1) Whether respondent erred in determining that the voting trust certificate representing 4,000 shares of Graybar stock which decedent held at the time of his death is includible in the gross estate at a value of $60 per share or a to... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1219792/ | 547 P.2d 827 (1976)
In the Matter of L.A.M., Appellant,
v.
STATE of Alaska, Appellee.
No. 2221.
Supreme Court of Alaska.
March 15, 1976.
*828 Herbert D. Soll, Public Defender, Phillip P. Weidner, Asst. Public Defender, and R. Collin Middleton Anchorage, Alaska, for appellant.
Avrum M. Gross, Atty. Gen., Juneau and Larr... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4622992/ | WALTER E. PARCHUTZ, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentParchutz v. CommissionerDocket No. 27093-86.United States Tax CourtT.C. Memo 1988-327; 1988 Tax Ct. Memo LEXIS 355; 55 T.C.M. 1357; T.C.M. (RIA) 88327; July 27, 1988. Walter E. Parchutz, Sr., pro se. Marjory A. Gerdes, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622993/ | ESTATE OF SIDNEY F. TYLER, DECEASED, FIDELITY-PHILADELPHIA TRUST COMPANY AND ROBERT L. MONTGOMERY, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tyler v. CommissionerDocket No. 95672.United States Board of Tax Appeals40 B.T.A. 330; 1939 BTA LEXIS 863; July 27, 1939, Promulgated 1939 BTA LEXIS 8... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622994/ | CHESTER N. WEAVER COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHESTER N. WEAVER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELSIE S. WEAVER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chester N. Weaver Co. v. CommissionerDocket Nos. 82865, 82... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622995/ | KIESAU PETROLEUM CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kiesau Petroleum Corp. v. CommissionerDocket No. 95760.United States Board of Tax Appeals42 B.T.A. 69; 1940 BTA LEXIS 1057; June 13, 1940, Promulgated 1940 BTA LEXIS 1057">*1057 Petitioner entered into contracts with lessees of o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622996/ | Edward I. Weinroth & Eva Weinroth, Petitioners, v. Commissioner of Internal Revenue, RespondentWeinroth v. CommissionerDocket No. 67104United States Tax Court33 T.C. 58; 1959 U.S. Tax Ct. LEXIS 63; October 19, 1959, Filed 1959 U.S. Tax Ct. LEXIS 63">*63 Decision will be entered under Rule 50. Held, petitioner, a high ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622997/ | Estate of Helen Thompson, Deceased, Girard Trust Corn Exchange Bank, Executor v. Commissioner.Estate of ThompsonDocket No. 61834.United States Tax CourtT.C. Memo 1958-100; 1958 Tax Ct. Memo LEXIS 126; 17 T.C.M. 510; T.C.M. (RIA) 58100; May 29, 1958Clarence E. Hall, Esq., 1710 Locust Street, Philadelphia, Pa., for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622998/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brand v. CommissionerDocket Nos. 8432, 8553, 8572.United States Board of Tax Appeals5 B.T.A. 297; 1926 BTA LEXIS 2884; October 30, 1926, Decided 1926 BTA LEXIS 2884">*2884 VALUATION OF PROPERTY ACQUIRED BY DEVISE. - Evidence respecting the value of properties acquired by th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4622999/ | CONTINENTAL EQUITIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentContinental Equities, Inc. v. CommissionerDocket Nos. 7224-70, 6451-73.United States Tax CourtT.C. Memo 1974-189; 1974 Tax Ct. Memo LEXIS 129; 33 T.C.M. 812; T.C.M. (RIA) 74189; July 25, 1974, Filed. Robert A. Shupack and Eugene M. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623000/ | RICHLANDS MEDICAL ASSOCIATION, Petitioner v COMMISSIONER OF INTERNAL REVENUE, RespondentRichlands Medical Ass'n v. Comm'rDocket No. 16595-86United States Tax CourtT.C. Memo 1990-660; 1990 Tax Ct. Memo LEXIS 735; 60 T.C.M. 1572; T.C.M. (RIA) 90660; December 31, 1990, Filed Decisions will be entered under Rule 155. R. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623003/ | John B. Paine, Petitioner, v. Commissioner of Internal Revenue, RespondentPaine v. CommissionerDocket No. 111499United States Tax Court2 T.C. 179; 1943 U.S. Tax Ct. LEXIS 129; June 22, 1943, Promulgated 1943 U.S. Tax Ct. LEXIS 129">*129 Decision will be entered under Rule 50. Under the terms of a will creating a testa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623005/ | Midland Empire Packing Company, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMidland Empire Packing Co. v. CommissionerDocket No. 13340United States Tax Court14 T.C. 635; 1950 U.S. Tax Ct. LEXIS 221; April 19, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 221">*221 Decision will be entered unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623007/ | JOHN I. BENSON AND ELEANOR M. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBenson v. CommissionerDocket No. 25077-81.United States Tax CourtT.C. Memo 1983-679; 1983 Tax Ct. Memo LEXIS 107; 47 T.C.M. 294; T.C.M. (RIA) 83679; November 14, 1983. Louis Ginberg, for the petitioners. Warren P. Simonse... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623008/ | William H. Swan and Sons, Inc. v. Commissioner.William H. Swan & Sons, Inc. v. CommissionerDocket No. 47793.United States Tax CourtT.C. Memo 1955-30; 1955 Tax Ct. Memo LEXIS 315; 14 T.C.M. 105; T.C.M. (RIA) 55030; January 31, 19551955 Tax Ct. Memo LEXIS 315">*315 Petitioner corporation made payments to the widow of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623010/ | Charles F. Hubbs & Company v. Commissioner.Charles F. Hubbs & Co. v. CommissionerDocket No. 19431.United States Tax Court1949 Tax Ct. Memo LEXIS 64; 8 T.C.M. 903; T.C.M. (RIA) 49247; September 30, 19491949 Tax Ct. Memo LEXIS 64">*64 Petitioner seeks to include in its equity invested capital for 1944 an amount in addit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623011/ | MARTIN B. BRIFMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrifman v. CommissionerDocket No. 868-90United States Tax CourtT.C. Memo 1992-375; 1992 Tax Ct. Memo LEXIS 397; 64 T.C.M. 3; July 2, 1992, Filed 1992 Tax Ct. Memo LEXIS 397">*397 Decision will be entered under Rule 155. P claimed losses from... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623012/ | ROBERT L. WHEELER and HELENE E. WHEELER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MORTON S. ROSEN and BEVERLY ROSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTWheeler v. CommissionerDocket Nos. 4346-80, 4347-80.United States Tax CourtT.C. Memo 1983-385; 1983 Tax Ct. Memo LEXIS 403; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623013/ | TERRACE DRIVE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Terrace Drive Co. v. CommissionerDocket No. 7438.United States Board of Tax Appeals5 B.T.A. 1161; 1927 BTA LEXIS 3661; January 25, 1927, Promulgated 1927 BTA LEXIS 3661">*3661 Arthur B. Foye, C.P.A., for the petitioner. John D. Foley, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623014/ | STANDARD SLAG CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Standard Slag Co. v. CommissionerDocket No. 19028.United States Board of Tax Appeals20 B.T.A. 503; 1930 BTA LEXIS 2099; August 7, 1930, Promulgated 1930 BTA LEXIS 2099">*2099 1. The respondent's action relative to the amount that should be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623015/ | HULETT C. FOSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoster v. CommissionerDocket No. 13511-82.United States Tax CourtT.C. Memo 1988-59; 1988 Tax Ct. Memo LEXIS 59; 55 T.C.M. 121; T.C.M. (RIA) 88059; February 18, 1988. Hulett C. Foster, pro se. Juandell D. Glass, for the respondent. GOFFEMEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623016/ | Laurence P. Dowd and Juliet R. Dowd, Petitioners, v. Commissioner of Internal Revenue, RespondentDowd v. CommissionerDocket No. 84485United States Tax Court37 T.C. 399; 1961 U.S. Tax Ct. LEXIS 18; December 4, 1961, Filed 1961 U.S. Tax Ct. LEXIS 18">*18 Decision will be entered under Rule 50. Petitioner was in Japan fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623017/ | WELLS WATSON AND LINDA WATSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatson v. CommissionerDocket No. 5211-76.United States Tax CourtT.C. Memo 1978-201; 1978 Tax Ct. Memo LEXIS 317; 37 T.C.M. 857; T.C.M. (RIA) 780201; May 31, 1978, Filed Hugh O. Mussina, for the petitioners. Suzanne B. O'Neill, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623018/ | PYRAMID METALS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pyramid Metals Co. v. CommissionerDocket No. 102354.United States Board of Tax Appeals44 B.T.A. 1087; 1941 BTA LEXIS 1236; July 22, 1941, Promulgated 1941 BTA LEXIS 1236">*1236 DEDUCTION - TAXES. - The petitioner acquired Illinois real... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623020/ | The National City Bank of New York, as Trustee under an Agreement with Charles F. Loudon, Dated October 4, 1921, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentNational City Bank v. CommissionerDocket Nos. 5941, 5944, 5960, 5962United States Tax Court7 T.C. 485; 1946 U.S. Tax Ct. LEXIS 116; July 3... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623021/ | JACKIE R. WILLIAMS and ROSELLA M. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket No. 4759-74.United States Tax CourtT.C. Memo 1976-212; 1976 Tax Ct. Memo LEXIS 191; 35 T.C.M. 919; T.C.M. (RIA) 760212; June 30, 1976, Filed 1976 Tax Ct. Memo LEXIS 191">*191 Walter L. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623022/ | Martin Dressen, Petitioner, v. Commissioner of Internal Revenue, RespondentDressen v. CommissionerDocket No. 32348United States Tax Court17 T.C. 1443; 1952 U.S. Tax Ct. LEXIS 258; March 6, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 258">*258 Decision will be entered for the petitioner. Gain from Sales of Lots -- Capita... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623024/ | Frank Stephen Ranz, Petitioner, v. Commissioner of Internal Revenue, RespondentRanz v. CommissionerDocket No. 65184United States Tax Court31 T.C. 91; 1958 U.S. Tax Ct. LEXIS 61; October 17, 1958, Filed 1958 U.S. Tax Ct. LEXIS 61">*61 Decision will be entered for respondent. Petitioner, a professional engineer and sale... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623025/ | Alfred J. Thomas and Edith B. Thomas v. Commissioner.Thomas v. CommissionerDocket No. 68169.United States Tax CourtT.C. Memo 1960-81; 1960 Tax Ct. Memo LEXIS 208; 19 T.C.M. 428; T.C.M. (RIA) 60081; April 28, 19601960 Tax Ct. Memo LEXIS 208">*208 John E. Walsh, Jr., Esq., 1900 Land Title Building, Philadelphia, Pa., an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653912/ | IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 481 MAL 2020
:
Respondent :
:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4537779/ | 05/21/2020
IN THE COURT OF CRIMINAL APPEALS OF TENNESSEE
AT NASHVILLE
Assigned on Briefs January 15, 2020
STATE OF TENNESSEE v. DANIEL T. GINTHER
Appeal from the Circuit Court for Williamson County
No. I-CR077403 ... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475911/ | OPINION. TdeneR, Judge: Pursuant to the provisions of section 311 of the Internal Revenue Code,2 the respondent has determined that petitioner was transferee of property of Kay Jelwan and, as such transferee, is liable in an amount equal to the deficiency in income tax determined against Jelwan for 1948, the addition t... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4475912/ | OPINION. Van Fossan, Judge: The parties have, by stipulation, made certain concessions and have eliminated various items from controversy. These concessions and stipulations will be reflected in a recomputation under Rule 50. The ten questions remaining will be considered in the sequence set out in the preface to the F... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623054/ | SPIRITUAL OUTREACH SOCIETY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpiritual Outreach Soc. v. CommissionerDocket No. 23387-87XUnited States Tax CourtT.C. Memo 1990-41; 1990 Tax Ct. Memo LEXIS 41; 58 T.C.M. (CCH) 1284; T.C.M. (RIA) 90041; January 23, 1990Michael A. Markenson, for the petitioner. Willi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623055/ | L.W. HARDY CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentL.W. Hardy Co. v. CommissionerDocket Nos. 12736-81, 24243-81.United States Tax CourtT.C. Memo 1987-63; 1987 Tax Ct. Memo LEXIS 59; 52 T.C.M. (CCH) 1540; T.C.M. (RIA) 87063; January 29, 1987. Stephen E. Silver and Brad S. Ostroff, for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623056/ | FAIRFIELD COMMUNITIES LAND COMPANY AND AFFILIATED SUBSIDIARIES v. COMMISSIONER OF INTERNAL REVENUEFairfield Communities Land Co. v. CommissionerDocket No. 6164-78.United States Tax CourtT.C. Memo 1984-100; 1984 Tax Ct. Memo LEXIS 571; 47 T.C.M. (CCH) 1194; T.C.M. (RIA) 84100; March 1, 1984. *571 Fairfield, a land deve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623057/ | HARRIET EDELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH EDELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdelson v. CommissionerDocket Nos. 14143-82, 14145-82.United States Tax CourtT.C. Memo 1986-223; 1986 Tax Ct. Memo LEXIS 385; 51 T.C.M. (CCH) 1109; T.C.M. (RIA) 86223; J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623058/ | LYNN J. HOLMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolmes v. CommissionerDocket No. 19050-92United States Tax CourtT.C. Memo 1993-387; 1993 Tax Ct. Memo LEXIS 395; 66 T.C.M. (CCH) 516; August 25, 1993, Filed *395 Decision will be entered for respondent. Lynn J. Holmes, pro se. For respondent: L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623062/ | RALPH R. DeVILLARS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDe Villars v. CommissionerDocket No. 15656-85.United States Tax CourtT.C. Memo 1986-374; 1986 Tax Ct. Memo LEXIS 234; 52 T.C.M. (CCH) 180; T.C.M. (RIA) 86374; August 12, 1986. *234 Held, by failing to make a timely response to a Request for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623063/ | PAUL M. HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHansen v. CommissionerDocket No. 11617-77.United States Tax CourtT.C. Memo 1981-98; 1981 Tax Ct. Memo LEXIS 654; 41 T.C.M. (CCH) 1023; T.C.M. (RIA) 81098; February 26, 1981. Gregory M. Hansen and Howard S. Landa, for the petitioner. Stewart C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623064/ | GEORGE H. BAKER, SR., AND BESSIE J. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. CommissionerDocket No. 12100-88United States Tax CourtT.C. Memo 1990-635; 1990 Tax Ct. Memo LEXIS 707; 60 T.C.M. (CCH) 1443; T.C.M. (RIA) 90635; December 18, 1990, Filed *707 Decision will be entered under Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623065/ | Anna Eliza Masterson, Petitioner, v. Commissioner of Internal Revenue, RespondentMasterson v. CommissionerDocket No. 107280United States Tax Court1 T.C. 315; 1942 U.S. Tax Ct. LEXIS 8; December 22, 1942, Promulgated *8 Decision will be entered under Rule 50. 1. Failure to report income in petitioner's individual retur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623066/ | C. FLORIAN ZITTEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Zittel v. CommissionerDocket No. 14111.United States Board of Tax Appeals12 B.T.A. 675; 1928 BTA LEXIS 3496; June 15, 1928, Promulgated *3496 Respondent sustained in computing tax on the salary actually received by petitioner in 1921. C. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623067/ | James T. Shiosaki v. Commissioner.Shiosaki v. CommissionerDocket No. 2365-70 SC.United States Tax CourtT.C. Memo 1971-24; 1971 Tax Ct. Memo LEXIS 309; 30 T.C.M. (CCH) 110; T.C.M. (RIA) 71024; February 1, 1971, Filed James T. Shiosaki, pro se, 555 E. 8th St., Azuza, Calif. Robert H. Feldman, for the respondent. SACKS M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623068/ | S. C. TOOF & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.S. C. Toof & Co. v. CommissionerDocket Nos. 14932, 15003, 15004.United States Board of Tax Appeals21 B.T.A. 916; 1930 BTA LEXIS 1763; December 29, 1930, Promulgated *1763 1. The statute of limitations held not to have expired at the time an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623069/ | ST. LOUIS SOUTHWESTERN RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.St. Louis S. W. Ry. v. CommissionerDocket Nos. 13319, 27768, 33938.United States Board of Tax Appeals24 B.T.A. 917; 1931 BTA LEXIS 1569; November 25, 1931, Promulgated *1569 The total amount of compensation to a railroa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623028/ | SANFORD HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSanford Homes, Inc. v. CommissionerDocket No. 8277-83.United States Tax CourtT.C. Memo 1986-404; 1986 Tax Ct. Memo LEXIS 203; 52 T.C.M. 310; T.C.M. (RIA) 86404; August 27, 1986. Melvin A. Coffee and Michael T. McDonnell, for the petitioner.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623030/ | Michael J. Carroll, Petitioner, v. Commissioner of Internal Revenue, RespondentCarroll v. CommissionerDocket No. 37600United States Tax Court20 T.C. 382; 1953 U.S. Tax Ct. LEXIS 154; May 20, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 154">*154 Decision will be entered for the respondent. Petitioner was employed by the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623032/ | Roy E. Jones and Merle S. Jones v. Commissioner.Jones v. CommissionerDocket No. 31108.United States Tax Court1951 Tax Ct. Memo LEXIS 11; 10 T.C.M. 1234; T.C.M. (RIA) 51363; December 26, 1951Leonard A. Marcussen, Esq., for the respondent. VAN FOSSAN Memorandum Opinion VAN FOSSAN, Judge: Respondent determined a deficien... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623033/ | ALBERT K. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Miller v. CommissionerDocket No. 86438.United States Board of Tax Appeals40 B.T.A. 515; 1939 BTA LEXIS 841; September 6, 1939, Promulgated 1939 BTA LEXIS 841">*841 Section 218(a) of the National Industrial Recovery Act, which repealed sectio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623034/ | HERMANN S. VATH, EXECUTOR OF LAST WILL AND TESTAMENT OF CHARLES J. VATH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vath v. CommissionerDocket No. 95888.United States Board of Tax Appeals41 B.T.A. 487; 1940 BTA LEXIS 1177; February 29, 1940, Promulgated 1940 BTA LEXIS 1177">*1177 Where property is inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623037/ | SAM J. SYRACUSE AND ALMA I. SYRACUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSyracuse v. CommissionerDocket No. 14787-79.United States Tax CourtT.C. Memo 1981-340; 1981 Tax Ct. Memo LEXIS 403; 42 T.C.M. 288; T.C.M. (RIA) 81340; June 30, 19811981 Tax Ct. Memo LEXIS 403">*403 Held: Petitioners are ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623038/ | CLARENCE M. FREEDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Freedman v. CommissionerDocket No. 79424.United States Board of Tax Appeals34 B.T.A. 956; 1936 BTA LEXIS 621; August 19, 1936, Promulgated 1936 BTA LEXIS 621">*621 Compensation received by petitioner for services rendered to the Departme... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623039/ | JOHN AND NORMA OGIONY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ogiony v. CommissionerDocket Nos. 1044-76, 1045-76, 1046-76, 1047-76, 1072-76.United States Tax CourtT.C. Memo 1979-32; 1979 Tax Ct. Memo LEXIS 495; 38 T.C.M. 125; T.C.M. (RIA) 79032; January 23, 1979, Filed Ralph J. Gregg, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623042/ | THE HOOVEN, OWENS, RENTSCHLER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hooven, Owens, Rentschler Co. v. CommissionerDocket No. 8820.United States Board of Tax Appeals9 B.T.A. 1376; 1928 BTA LEXIS 4236; January 17, 1928, Promulgated 1928 BTA LEXIS 4236">*4236 1. GOOD WILL. - The cash value of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623043/ | Allan S. Vinnell and Pauline Vinnell, Petitioners v. Commissioner of Internal Revenue, RespondentVinnell v. CommissionerDocket No. 1497-66United States Tax Court52 T.C. 934; 1969 U.S. Tax Ct. LEXIS 59; September 11, 1969, Filed 1969 U.S. Tax Ct. LEXIS 59">*59 Decision will be entered for the respondent. Petitioners ow... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623044/ | Estate of John B. Sharpe, The Union Trust Company of Pittsburgh, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentSharpe v. CommissionerDocket No. 112179United States Tax Court3 T.C. 612; 1944 U.S. Tax Ct. LEXIS 147; April 14, 1944, Promulgated 1944 U.S. Tax Ct. LEXIS 147">*147 Decision will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623045/ | LILLIAN MCDONALD BRINTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. IRENE STROMEYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM A. STROMEYER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brinton v. CommissionerDocket Nos. 53715, 55341, 55342.United States Bo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623046/ | Kathleen Marie Emmons v. Commissioner.Emmons v. CommissionerDocket No. 86449.United States Tax CourtT.C. Memo 1961-290; 1961 Tax Ct. Memo LEXIS 60; 20 T.C.M. 1513; T.C.M. (RIA) 61290; October 23, 1961Henry J. Burt, Jr., Esq., 1910 Kentucky Home Life Bldg., Louisville, Ky., for the petitioner. Vernon R. Balmes, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623048/ | GERALD D. ROBERTS CONSULTANTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GERALD D. ROBERTS AND JUDY A. ROBERTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGerald D. Roberts Consultants, Inc. v. CommissionerDocket Nos. 19849-89, 19850-891United States Tax CourtT.C. Memo 1991-490; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623049/ | FLAHERTYS ARDEN BOWL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFlahertys Arden Bowl, Inc. v. CommissionerNo. 15223-98United States Tax Court115 T.C. 269; 2000 U.S. Tax Ct. LEXIS 65; 115 T.C. No. 19; September 25, 2000, Filed 2000 U.S. Tax Ct. LEXIS 65">*65 Decision will be entered for respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623050/ | Seven Canal Place Corporation v. Commissioner.Seven Canal Place Corp. v. CommissionerDocket No. 1162-62.United States Tax CourtT.C. Memo 1964-270; 1964 Tax Ct. Memo LEXIS 69; 23 T.C.M. 1643; T.C.M. (RIA) 64270; October 15, 19641964 Tax Ct. Memo LEXIS 69">*69 Held, reasonable compensation for the year 1956 for petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623052/ | HARRY O. JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Johnson v. CommissionerDocket No. 66991.United States Board of Tax Appeals33 B.T.A. 872; 1936 BTA LEXIS 813; January 7, 1936, Promulgated 1936 BTA LEXIS 813">*813 J. E. Marshall, Esq., for the respondent. MURDOCK 33 B.T.A. 872">*872 MURDOCK... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623071/ | LEWIS B. JUDD AND VIVIENNE JUDD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJudd v. CommissionerDocket No. 23024-88United States Tax CourtT.C. Memo 1990-253; 1990 Tax Ct. Memo LEXIS 272; 59 T.C.M. (CCH) 663; T.C.M. (RIA) 90253; May 23, 1990, Filed William F. De Francis, for the petitioners. Robert W. Sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1671887/ | 198 F. Supp. 256 (1961)
EASTERN EXPRESS, INC. et al.,
v.
UNITED STATES of America et al.
No. TH 59-C-50.
United States District Court S. D. Indiana, Terre Haute Division.
September 5, 1961.
*257 David E. Rosenfeld, Rosenfeld & Wolfe, Thomas J. Hogan, Terre Haute, Ind., Bryce Rea, Jr., Watkins & Rea, Roland Rice and Hom... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4537787/ | NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
_____________
No. 19-3680
_____________
LORENZO RUFINO-SIL... | 01-04-2023 | 05-29-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623074/ | ARTHUR C. FRASER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fraser v. CommissionerDocket No. 6495.United States Board of Tax Appeals6 B.T.A. 346; 1927 BTA LEXIS 3537; February 28, 1927, Promulgated *3537 1. Carrying charges for a period prior to March 1, 1913, may not be added to cost of property ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623075/ | ACKERMAN BUICK, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAckerman Buick, Inc. v. CommissionerDocket No. 5132-70United States Tax CourtT.C. Memo 1973-224; 1973 Tax Ct. Memo LEXIS 64; 32 T.C.M. (CCH) 1061; T.C.M. (RIA) 73224; October 10, 1973, Filed Earle J. Niederluecke, for the petitioner. John ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623079/ | Carboloy Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCarboloy Co. v. CommissionerDocket No. 29366United States Tax Court18 T.C. 1028; 1952 U.S. Tax Ct. LEXIS 102; September 18, 1952, Promulgated *102 Decision will be entered for the respondent. Intercompany profits restored to petitioner'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623080/ | Joseph Anastasio, Petitioner v. Commissioner of Internal Revenue, RespondentAnastasio v. CommissionerDocket No. 7134-74United States Tax Court67 T.C. 814; 1977 U.S. Tax Ct. LEXIS 153; February 16, 1977, Filed *153 Decision will be entered for the respondent. In 1970, petitioner won $ 100,000 in a lottery. Because peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623081/ | BAIRD MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baird Machine Co. v. CommissionerDocket No. 21459.United States Board of Tax Appeals19 B.T.A. 801; 1930 BTA LEXIS 2324; April 30, 1930, Promulgated *2324 CHANGING BASES OF MAKING RETURNS. - Where, after the enactment of 1921 Revenue Act, a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623082/ | Kerr-Cochran, Incorporated, a Nebraska Corporation v. Commissioner.Kerr-Cochran, Inc. v. CommissionerDocket No. 48271.United States Tax CourtT.C. Memo 1955-90; 1955 Tax Ct. Memo LEXIS 249; 14 T.C.M. (CCH) 304; T.C.M. (RIA) 55090; April 15, 1955*249 Petitioner was principally engaged in buying, selling and renting auto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623083/ | HAYSTONE SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haystone Sec. Corp. v. CommissionerDocket No. 23160.United States Board of Tax Appeals19 B.T.A. 954; 1930 BTA LEXIS 2293; May 14, 1930, Promulgated *2293 A portion of a dividend declared and distributed in 1923 which represent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623084/ | HARRY J. BROWN, RALPH SKIDMORE AND C. W. SKOWLUND, AS EXECUTORS OF THE WILL OF MAGGIE HODGINS, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 91233.United States Board of Tax Appeals38 B.T.A. 298; 1938 BTA LEXIS 884; August 10, 1938, Promulgated *884 One Isaac Ste... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623085/ | APPEAL OF EDMUND J. KARR.Karr v. CommissionerDocket No. 1525.United States Board of Tax Appeals2 B.T.A. 635; 1925 BTA LEXIS 2321; September 28, 1925, Decided Submitted May 4, 1925. *2321 The taxpayer was a stockholder in a corporation which claimed personal service classification for the years 1919 and 1920. This wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623087/ | Webb Export Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentWebb Export Corp. v. CommissionerDocket No. 5406-85United States Tax Court91 T.C. 131; 1988 U.S. Tax Ct. LEXIS 99; 91 T.C. No. 14; July 26, 1988; As amended August 17, 1988 July 26, 1988, Filed *99 Decision will be entered under Rule 155... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623089/ | Herman Roberson and Doris B. Roberson, Petitioners, v. Commissioner of Internal Revenue, Respondent; Roberson Motor Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentRoberson v. CommissionerDocket Nos. 45406, 70107, 45407United States Tax Court41 T.C. 577; 1964 U.S. Tax Ct. LEXIS 159; January 27, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623090/ | Michael Gaspar and Mary Gaspar v. Commissioner.Gaspar v. CommissionerDocket No. 6998-65.United States Tax CourtT.C. Memo 1968-131; 1968 Tax Ct. Memo LEXIS 159; 27 T.C.M. (CCH) 634; T.C.M. (RIA) 68131; June 27, 1968, Filed *159 Held: Respondent failed to prove fraud or that petitioner omitted from gross income an amoun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623092/ | Farmers State Bank v. Commissioner.Farmers State Bank v. CommissionerDocket No. 766.United States Tax Court1945 Tax Ct. Memo LEXIS 322; 4 T.C.M. (CCH) 94; T.C.M. (RIA) 45043; January 25, 1945*322 Henry C. Moeller, C.P.A., 1124 Omaha Nat. Bank Bldg., Omaha, Nebr., for the petitioner. Gene W. Reardon, Esq., for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623093/ | Abraham Freitag and Eva Freitag, His Wife v. Commissioner.Freitag v. CommissionerDocket No. 9018.United States Tax Court1948 Tax Ct. Memo LEXIS 268; 7 T.C.M. (CCH) 26; T.C.M. (RIA) 48005; January 23, 1948Martin Schwaeber, Esq., for the petitioners. William F. Evans, Esq., for the respondent. HARRON Memorandum Findings... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623095/ | DANIEL and MARGUERITE WALSH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BRANDYWINE PRODUCTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalsh v. CommissionerDocket Nos. 3720-79 and 3721-79.United States Tax CourtT.C. Memo 1981-336; 1981 Tax Ct. Memo LEXIS 408; 42 T.C.M. (CCH) 267;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623096/ | Evan Jones Coal Company, Petitioner, v. Commissioner of Internal Revenue, RespondentEvan Jones Coal Co. v. CommissionerDocket No. 33374United States Tax Court18 T.C. 96; 1952 U.S. Tax Ct. LEXIS 217; April 21, 1952, Promulgated *217 Decision will be entered for the respondent. Excess Profits Tax -- Equity Invested Capi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623097/ | RAINIER COMPANIES, INC. (formerly Sicks' Rainier Brewing Co.), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRainier Cos. v. CommissionerDocket No. 6870-71.United States Tax CourtT.C. Memo 1977-351; 1977 Tax Ct. Memo LEXIS 88; 36 T.C.M. (CCH) 1404; T.C.M. (RIA) 770351; October 3, 1977, Filed *88 This case,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623098/ | M. C. Parrish & Company, Petitioner, v. Commissioner of Internal Revenue, RespondentM. C. Parrish & Co. v. CommissionerDocket Nos. 111764, 112652United States Tax Court3 T.C. 119; 1944 U.S. Tax Ct. LEXIS 211; January 27, 1944, Promulgated *211 Decisions will be entered under Rule 50. 1. Petitioner's principal business... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623099/ | BISMARK REALTY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bismark Realty Co. v. CommissionerDocket No. 9097.United States Board of Tax Appeals12 B.T.A. 677; 1928 BTA LEXIS 3480; June 18, 1928, Promulgated *3480 Respondent's determination of invested capital sustained. Nathan D. Shapiro, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623101/ | AUGUST WAEGEMANN AND BARBARA WAEGEMANN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Waegemann v. CommissionerDocket Nos. 1026-90, 3116-91, 22809-91, 27414-91United States Tax CourtT.C. Memo 1993-632; 1993 Tax Ct. Memo LEXIS 644; 66 T.C.M. (CCH) 1808; December 28, 1993, Filed *644 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623104/ | Harold M. Rosen v. Commissioner. Leo S. Rosen v. Commissioner.Rosen v. CommissionerDocket Nos. 2775, 2776.United States Tax Court1945 Tax Ct. Memo LEXIS 67; 4 T.C.M. (CCH) 938; T.C.M. (RIA) 45310; October 3, 1945*67 Held on the facts that in the taxable year petitioners were not carrying on business in partnership wit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623105/ | J. P. Allen v. Commissioner.Allen v. CommissionerDocket No. 39723.United States Tax Court1953 Tax Ct. Memo LEXIS 122; 12 T.C.M. (CCH) 994; T.C.M. (RIA) 53290; August 31, 1953*122 Albert Philipson, Esq., 1001 15th Street, Washington, D.C., for the petitioner. Mark Townsend, Esq., for the respondent. MURDOCK Memorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623106/ | F. E. McGillick Company, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentF. E. McGillick Co. v. CommissionerDocket Nos. 54088, 54089, 54090, 55479, 55480, 55481, 55482, 57819, 57820United States Tax Court30 T.C. 1130; 1958 U.S. Tax Ct. LEXIS 98; August 21, 1958, Filed 1958 U.S. Tax Ct. LEXIS 98">*... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623107/ | SOL LEFKOWITZ and ROSLYN LEFKOWITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLefkowitz v. CommissionerDocket Nos. 5553-77, 2968-79.United States Tax CourtT.C. Memo 1980-318; 1980 Tax Ct. Memo LEXIS 268; 40 T.C.M. 978; T.C.M. (RIA) 80318; August 14, 1980, Filed Sol Lefkowitz, pro se. Michael A. DeLuca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623108/ | J. D. Loizeaux Lumber Company v. CommissionerJ. D. Loizeaux Lumber Co. v. CommissionerDocket No. 10504.United States Tax Court1947 Tax Ct. Memo LEXIS 182; 6 T.C.M. 738; T.C.M. (RIA) 47177; June 20, 19471947 Tax Ct. Memo LEXIS 182">*182 1. A debt owing to petitioner on note and open account from a trade customer which ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623110/ | Ancel Greene and Company, Petitioner, v. Commissioner of Internal Revenue, RespondentAncel Greene & Co. v. CommissionerDocket No. 85184United States Tax Court38 T.C. 125; 1962 U.S. Tax Ct. LEXIS 151; April 23, 1962, Filed 1962 U.S. Tax Ct. LEXIS 151">*151 Decision will be entered under Rule 50. Petitioner agreed in co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623111/ | STRUTHERS-ZIEGLER COOPERAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Struthers-Ziegler Cooperage Co. v. CommissionerDocket No. 32884.United States Board of Tax Appeals18 B.T.A. 537; 1929 BTA LEXIS 2023; December 18, 1929, Promulgated 1929 BTA LEXIS 2023">*2023 A net loss is available to a corpo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623112/ | DOUGLAS DONOGHUE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDonoghue v. CommissionerDocket No. 5503-76United States Tax CourtT.C. Memo 1977-276; 1977 Tax Ct. Memo LEXIS 170; 36 T.C.M. 1112; T.C.M. (RIA) 770276; August 16, 1977, Filed Douglas Donoghue, pro se. Bernard Mark, for the respondent. WILBURME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623113/ | ALFREDO V. YATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYates v. CommissionerDocket No. 17093-86.United States Tax CourtT.C. Memo 1988-565; 1988 Tax Ct. Memo LEXIS 594; 56 T.C.M. 844; T.C.M. (RIA) 88565; December 13, 1988. 1988 Tax Ct. Memo LEXIS 594">*594 Held, on the facts, petitioner is not enti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623114/ | ANTHONY ZECCHINI AND ANN ZECCHINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentZecchini v. CommissionerDocket No. 30995-88.United States Tax CourtT.C. Memo 1992-8; 1992 Tax Ct. Memo LEXIS 16; 63 T.C.M. 1717; T.C.M. (RIA) 92008; January 6, 1992, Filed 1992 Tax Ct. Memo LEXIS 16">*16 Decision will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623116/ | JULES KLEBANOFF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKlebanoff v. CommissionerDocket No. 127-71.United States Tax CourtT.C. Memo 1973-174; 1973 Tax Ct. Memo LEXIS 113; 32 T.C.M. 832; T.C.M. (RIA) 73174; August 7, 1973, Filed Mortimer Todel, for the petitioner. Larry Kars, for the respondent. QUE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623117/ | Albert W. Rockwood v. Commissioner.Albert W. Rockwood v. CommissionerDocket No. 20272.United States Tax Court1951 Tax Ct. Memo LEXIS 327; 10 T.C.M. 150; T.C.M. (RIA) 51047; February 13, 19511951 Tax Ct. Memo LEXIS 327">*327 Benjamin C. Perkins, Esq., 22 Beacon St., Boston 8, Mass., for the petitioner. Leo C. Duersten,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623119/ | FRANK DIAZ AND AMPARO R. DIAZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDiaz v. CommissionerDocket No. 1931-83.United States Tax CourtT.C. Memo 1986-98; 1986 Tax Ct. Memo LEXIS 510; 51 T.C.M. 594; T.C.M. (RIA) 86098; March 13, 1986. Jorge Rodriguez-Chomat, for the petitioners. Paul M. Naponick and Ke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623154/ | Leonard J. Erickson v. Commissioner.Erickson v. CommissionerDocket No. 54828.United States Tax CourtT.C. Memo 1956-256; 1956 Tax Ct. Memo LEXIS 36; 15 T.C.M. (CCH) 1338; T.C.M. (RIA) 56256; November 19, 1956*36 Harry L. Brown, Esq., and Louis Herman, Esq., 149 Broadway, New York, N. Y., for the petitioner. Theodore E.... | 01-04-2023 | 11-21-2020 |
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