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https://www.courtlistener.com/api/rest/v3/opinions/4336675/ | ROBERT R. AND BARBARA A. TEUSCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTeuscher v. Comm'rNo. 16288-05United States Tax CourtT.C. Memo 2007-247; 2007 Tax Ct. Memo LEXIS 249; 94 T.C.M. (CCH) 228; August 27, 2007, Filed*249 Larry D. Harvey, for petitioners.Randall L. Preheim, for respondent.Vasquez,... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4623156/ | Clinton Park Development Company v. Commissioner.Clinton Park Dev. Co. v. CommissionerDocket No. 31718.United States Tax Court1952 Tax Ct. Memo LEXIS 135; 11 T.C.M. (CCH) 768; T.C.M. (RIA) 52230; July 16, 1952*135 Held, the expenses incurred in obtaining loans to finance the construction of houses are not deductible i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562805/ | Electronic Document Sep 1 2020 10:13:10 2020-M-00555 Pages: 5
Serial: 233504
IN THE SUPREME COURT OF MISSISSIPPI
No. 2020-M-00555
SANFORD MASON ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623158/ | Leach Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentLeach Corp. v. CommissionerDocket No. 57494United States Tax Court30 T.C. 563; 1958 U.S. Tax Ct. LEXIS 163; June 12, 1958, Filed *163 Decision will be entered under Rule 50. 1. Held, that notwithstanding a high debt-to-capital ratio in respe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623159/ | GARDNER ABBOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Abbott v. CommissionerDocket No. 59969.United States Board of Tax Appeals30 B.T.A. 227; 1934 BTA LEXIS 1355; March 29, 1934, Promulgated *1355 Fees received by this petitioner for services rendered by him as a receiver, under appointment by th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623161/ | JONATHAN E. STROMME AND MARYLOU STROMME, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStromme v. Comm'rDocket No. 14706-09United States Tax Court138 T.C. 213; 2012 U.S. Tax Ct. LEXIS 10; 138 T.C. No. 9; March 13, 2012, Filed*10 Decision will be entered under Rule 155.Ps owned two houses during the years a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623162/ | Boston Elevated Railway Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBoston E. R. Co. v. CommissionerDocket No. 12893United States Tax Court16 T.C. 1084; 1951 U.S. Tax Ct. LEXIS 192; May 16, 1951, Promulgated *192 Decision will be entered under Rule 50. 1. Under Massachusetts law petitioner was ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623163/ | LESLIE G. KINDSCHI and SIGNE S. KINDSCHI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kindschi v. CommissionerDocket Nos. 3106-77, 3107-77, 3108-77, 3109-77, 3110-77, 3111-77, 3112-77, 3113-77, 3114-77, 3115-77, 3116-77, 3117-77, 3118-77, 3119-77, 3120-77, 6856-77.United States Tax CourtT.C. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623165/ | Grover D. Turnbow and Ruth H. Turnbow, Petitioners, v. Commissioner of Internal Revenue, RespondentTurnbow v. CommissionerDocket No. 69429United States Tax Court32 T.C. 646; 1959 U.S. Tax Ct. LEXIS 148; June 12, 1959, Filed *148 Decision will be entered under Rule 50. Petitioner, who owned all of the stock of Supply, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623166/ | FREDERICK J. HAYNES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haynes v. CommissionerDocket No. 7247.United States Board of Tax Appeals7 B.T.A. 465; 1927 BTA LEXIS 3165; June 23, 1927, Promulgated *3165 Petitioner and his wife held a note and a mortgage securing the payment thereof as joint tenants. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623167/ | Beulah Eaton McAllister, Petitioner, v. Commissioner of Internal Revenue, RespondentMcAllister v. CommissionerDocket No. 4037United States Tax Court5 T.C. 714; 1945 U.S. Tax Ct. LEXIS 84; September 13, 1945, Promulgated *84 Decision will be entered under Rule 50. Payment to petitioner in return for termination of her ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623169/ | C. Franklin Hubble and Adeline Hubble v. Commissioner.Hubble v. CommissionerDocket No. 92928.United States Tax CourtT.C. Memo 1963-86; 1963 Tax Ct. Memo LEXIS 256; 22 T.C.M. (CCH) 395; T.C.M. (RIA) 63086; March 27, 1963Clarence A. Bradford, Esq., for the petitioners. Carl W. Kloepfer, Esq., for the respondent. DAWSONM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623171/ | Benjamin Fairman and Minnie Fairman v. Commissioner.Fairman v. CommissionerDocket No. 16538.United States Tax Court1949 Tax Ct. Memo LEXIS 290; 8 T.C.M. (CCH) 30; T.C.M. (RIA) 49006; January 18, 1949*290 Percentage of proft earned in operation of a grocery store determined. Stephen T. Dean, Esq., 1421 Chestnut St., P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623172/ | PACIFIC SOUTHWEST REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Southwest Realty Co. v. CommissionerDocket No. 102605.United States Board of Tax Appeals45 B.T.A. 426; 1941 BTA LEXIS 1115; October 24, 1941, Promulgated *1115 1. In conformity with its articles of incorporation peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623173/ | DOUGLAS P. RAUCH AND ROSALIE RAUCH, JUDAL CONSTRUCTION CO., INC., DOUGLAS P. RAUCH, (TRANSFEREE), Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRauch v. CommissionerDocket No. 591-81.United States Tax CourtT.C. Memo 1984-161; 1984 Tax Ct. Memo LEXIS 509; 47 T.C.M. (CCH) 1398; T.C.M. (RIA) 84161; April 2, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623174/ | GARY GLASS, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Glass v. CommissionerDocket Nos. 5529-86; 5530-86; 27170-86.United States Tax CourtT.C. Memo 1988-550; 1988 Tax Ct. Memo LEXIS 579; 56 T.C.M. (CCH) 764; T.C.M. (RIA) 88550; December 5, 1988Arthur Pelikow and Larry Kars, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623150/ | APPEAL OF MAXWELL E. BESSELL.Bessell v. CommissionerDocket No. 4971.United States Board of Tax Appeals3 B.T.A. 567; 1926 BTA LEXIS 2630; February 3, 1926, Decided Submitted October 27, 1925. 1926 BTA LEXIS 2630">*2630 A partner is required to return as income only the share of the partnership profits which he is enti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623151/ | CONCORD & PORTSMOUTH RAILROAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Concord & P. Railroad v. CommissionerDocket No. 8848.United States Board of Tax Appeals8 B.T.A. 505; 1927 BTA LEXIS 2868; October 4, 1927, Promulgated 1927 BTA LEXIS 2868">*2868 Many years prior to the taxable year petitioner le... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623152/ | LOUISVILLE VENEER MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Louisville Veneer Mills v. CommissionerDocket No. 10180.United States Board of Tax Appeals12 B.T.A. 1352; 1928 BTA LEXIS 3352; July 16, 1928, Promulgated 1928 BTA LEXIS 3352">*3352 The statute of limitations prescribed by the Revenue ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623120/ | Floyd W. Estes v. Commissioner. Mame Estes v. Commissioner. Harry E. Leadley v. Commissioner.Floyd W. Estes v. CommissionerDocket Nos. 7560, 7561, 7562.United States Tax Court1947 Tax Ct. Memo LEXIS 242; 6 T.C.M. 401; T.C.M. (RIA) 47099; April 21, 19471947 Tax Ct. Memo LEXIS 242">*242 Thomas J. Bailey, Esq., and M. D.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623121/ | SYLVIA L. BECKEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeckey v. CommissionerDocket No. 23249-92United States Tax CourtT.C. Memo 1994-514; 1994 Tax Ct. Memo LEXIS 522; 68 T.C.M. 945; October 17, 1994, Filed 1994 Tax Ct. Memo LEXIS 522">*522 Decision will be entered under Rule 155. Sylvia L. Becke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623122/ | JESSIE G. SHEEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sheen v. CommissionerDocket No. 543.United States Board of Tax Appeals6 B.T.A. 114; 1927 BTA LEXIS 3592; February 10, 1927, Promulgated 1927 BTA LEXIS 3592">*3592 Petitioner is entitled to a deduction for an amount paid to agents in the sale ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623177/ | GREGORY E. MACDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMacdonald v. CommissionerDocket No. 1079-73United States Tax CourtT.C. Memo 1976-80; 1976 Tax Ct. Memo LEXIS 324; 35 T.C.M. (CCH) 346; T.C.M. (RIA) 760080; March 16, 1976, Filed Gordon J.*325 Arnett, for the petitioner. Paul G. Topolka, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623179/ | Frances Hoffman, Petitioner v. Commissioner of Internal Revenue, RespondentHoffman v. CommissionerDocket Nos. 28212, 36225United States Tax Court17 T.C. 1380; 1952 U.S. Tax Ct. LEXIS 264; February 28, 1952, Promulgated *264 Decision will be entered for the respondent. Held, allowance for board and room sent to son liv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623180/ | CONNALLY REALTY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Connally Realty Co. v. CommissionerDocket No. 71149.United States Board of Tax Appeals31 B.T.A. 349; 1934 BTA LEXIS 1114; October 16, 1934, Promulgated *1114 The cost of major alterations of a business building necessitated by the rai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623181/ | JACK BROWN AND CLARA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 34462-83.United States Tax CourtT.C. Memo 1985-564; 1985 Tax Ct. Memo LEXIS 68; 50 T.C.M. (CCH) 1418; T.C.M. (RIA) 85564; November 18, 1985. Remo Tinti, for the petitioners. Victoria Wilson Fernandez,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623182/ | PETER MALLORY and JEAN MALLORY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMallory v. CommissionerDocket No. 21978-81.United States Tax CourtT.C. Memo 1983-257; 1983 Tax Ct. Memo LEXIS 532; 46 T.C.M. (CCH) 99; T.C.M. (RIA) 83257; May 9, 1983. *532 Peter Mallory, for the petitioners. Patrick C. McGover... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623187/ | CARMEL M. BRONSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBronson v. CommissionerDocket No. 5211-91United States Tax CourtT.C. Memo 1993-233; 1993 Tax Ct. Memo LEXIS 235; 65 T.C.M. (CCH) 2791; May 25, 1993, Filed *235 Decision will be entered under Rule 155. Carmel M. Bronson, pro se. For responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623190/ | Union Telephone Company v. Commissioner.Union Tel. Co. v. CommissionerDocket No. 10564.United States Tax Court1948 Tax Ct. Memo LEXIS 263; 7 T.C.M. (CCH) 42; T.C.M. (RIA) 48007; January 28, 1948*263 Held, that the transactions here involved between petitioner and the holder of all its outstanding old bonds did not con... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623191/ | JOHN G. LONSDALE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lonsdale v. CommissionerDocket No. 19741.United States Board of Tax Appeals11 B.T.A. 659; 1928 BTA LEXIS 3747; April 18, 1928, Promulgated *3747 A national bank desiring to form a trust company to perform certain functions which were prohibi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623192/ | FRANK BOYER AND THE ESTATE OF NANCY BOYER, DECEASED, FRANK BOYER AND EDWARD HABERERN, CO-EXECUTORS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent BoyerDocket Nos. 6728-89, 6765-89, 6476-90, 12620-90United States Tax CourtT.C. Memo 1992-724; 1992 Tax Ct. Memo LEXIS 762; 64 T.C.M. (CCH) 1570; Dece... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623195/ | GUILIO J. AND EDITH CONTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentConti v. CommissionerDocket No. 15131-90United States Tax CourtT.C. Memo 1992-616; 1992 Tax Ct. Memo LEXIS 645; 64 T.C.M. (CCH) 1093; October 19, 1992, Filed *645 Decision will be entered under Rule 155. R determined deficiencies in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623197/ | HAROLD L. BRAZILE and LINDA A. BRAZILE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrazile v. CommissionerDocket No. 14306-80United States Tax CourtT.C. Memo 1983-105; 1983 Tax Ct. Memo LEXIS 684; 45 T.C.M. (CCH) 795; T.C.M. (RIA) 83105; February 17, 1983. Robert D. Forrester,Wendell L. Davies,Harold C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623198/ | Estate of Hamilton C. Rickaby, Deceased, Marcy W. Rickaby, Executrix, and Marcy W. Rickaby, Petitioners, v. Commissioner of Internal Revenue, RespondentRickaby v. CommissionerDocket Nos. 55403, 56023United States Tax Court27 T.C. 886; 1957 U.S. Tax Ct. LEXIS 251; February 28, 1957, Filed *251 Decisions will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623199/ | Edna Morris, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentMorris v. CommissionerDocket Nos. 2752-66, 6478-67, 6479-67, 6480-67, 6497-67United States Tax Court59 T.C. 21; 1972 U.S. Tax Ct. LEXIS 49; October 2, 1972, Filed *49 Decisions in all dockets consolidated for the purpose of this proceedin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623201/ | INDEPENDENT INSURANCE AGENTS OF HUNTSVILLE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIndependent Ins. Agents of Huntsville, Inc. v. CommissionerDocket No. 25616-89United States Tax CourtT.C. Memo 1992-163; 1992 Tax Ct. Memo LEXIS 175; 63 T.C.M. (CCH) 2468; March 23, 1992, Filed *175 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623203/ | Herbert C. McManus and Myrtle G. McManus v. Commissioner.McManus v. CommissionerDocket No. 951-70.United States Tax CourtT.C. Memo 1972-200; 1972 Tax Ct. Memo LEXIS 58; 31 T.C.M. (CCH) 999; T.C.M. (RIA) 72200; September 14, 1972John B. Fisher, 1113-1115 Virginia St., East., Charleston, W. Va., for the petitioners. Juan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623206/ | JAMES B. MUNSON AND MARGARET C. MUNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMunson v. CommissionerDocket No. 3905-78.United States Tax CourtT.C. Memo 1980-121; 1980 Tax Ct. Memo LEXIS 465; 40 T.C.M. (CCH) 173; T.C.M. (RIA) 80121; April 16, 1980, Filed James G. Howard, for the petitioners. Robert... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623207/ | CALVIN CROUSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crouse v. CommissionerDocket No. 3717.United States Board of Tax Appeals11 B.T.A. 1327; 1928 BTA LEXIS 3633; May 14, 1928, Promulgated *3633 INCOME. - The value of a purchase money note and mortgage on the date received by petitioner, determine... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623208/ | Estate of Bert L. Sivyer, Louis S. Shank, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Sivyer v. CommissionerDocket No. 1473-75United States Tax Court64 T.C. 581; 1975 U.S. Tax Ct. LEXIS 110; July 17, 1975, Filed *110 Rule 53, Tax Court Rules of Practice and Procedure. -- Shank was rel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623211/ | ILLINOIS CENTRAL RAILROAD COMPANY AND YAZOO & MISSISSIPPI VALLEY RAILROAD COMPANY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Illinois Cent R.R. v. CommissionerDocket Nos. 62023, 62991.United States Board of Tax Appeals34 B.T.A. 1; 1936 BTA LEXIS 761; March 4, 1936, Promulgated *761 Amounts of deduct... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623212/ | Vincent P. McKilligan v. Commissioner.McKilligan v. CommissionerDocket No. 6363-65.United States Tax CourtT.C. Memo 1968-211; 1968 Tax Ct. Memo LEXIS 90; 27 T.C.M. (CCH) 1045; T.C.M. (RIA) 68211; September 23, 1968, Filed *90 The petitioner, an unmarried individual, lived in California until July 1961. At that time, h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623213/ | Marvin Dugro Buttles v. Commissioner.Buttles v. CommissionerDocket No. 3510-63.United States Tax CourtT.C. Memo 1964-236; 1964 Tax Ct. Memo LEXIS 103; 23 T.C.M. (CCH) 1420; T.C.M. (RIA) 64236; September 9, 1964Paul M. Bodner, for the petitioner. O'Hear W. Fraser, Jr., for the respondent. FORRESTERMemorandum Findings o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623214/ | PETER S. RUBIN AND GAIL A. RUBIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRubin v. CommissionerDocket No. 17490-86.United States Tax CourtT.C. Memo 1989-290; 1989 Tax Ct. Memo LEXIS 290; 57 T.C.M. (CCH) 706; T.C.M. (RIA) 89290; June 14, 1989. Peter S. Rubin, pro se. James C. Fee, Jr., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623218/ | Lorenz Bros. Inc. v. Commissioner.Lorenz Bros. v. CommissionerDocket No. 6426.United States Tax Court1946 Tax Ct. Memo LEXIS 167; 5 T.C.M. (CCH) 567; T.C.M. (RIA) 46142; June 13, 1946Clarence Bradford, Esq., 932 Buhl Bldg., Detroit 26, Mich., for the petitioner. A. J. Friedman, Esq., for the respondent. HILL Memorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623219/ | J. A. Tobin Construction Company, Petitioner v. Commissioner of Internal Revenue, RespondentJ. A. Tobin Constr. Co. v. CommissionerDocket No. 10063-82United States Tax Court85 T.C. 1005; 1985 U.S. Tax Ct. LEXIS 7; 85 T.C. No. 58; December 18, 1985, Filed *7 Decision will be entered under Rule 155. The availability of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623220/ | Madeleine Feiks v. Commissioner.Feiks v. CommissionerDocket No. 64793.United States Tax CourtT.C. Memo 1958-120; 1958 Tax Ct. Memo LEXIS 109; 17 T.C.M. (CCH) 642; T.C.M. (RIA) 58120; June 26, 1958*109 Nicholas R. Doman, Esq., 521 Fifth Avenue, New York, N. Y., for the petitioner. Colin C. Macdonald, Jr., Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623222/ | American-LaFrance-Foamite Corporation v. Commissioner.American-LaFrance v. CommissionerDocket No. 62520.United States Tax CourtT.C. Memo 1959-101; 1959 Tax Ct. Memo LEXIS 148; 18 T.C.M. (CCH) 447; May 19, 1959Lawrence A. Baker, Esq., 40 Wall Street, New York, N. Y., for the petitioner. Robert S. Bevan, Esq., for the re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623223/ | The Homer Laughlin China Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHomer Laughlin China Co. v. CommissionerDocket No. 5364United States Tax Court7 T.C. 1325; 1946 U.S. Tax Ct. LEXIS 15; December 12, 1946, Promulgated *15 Decision will be entered that the petitioner is not entitled to relief un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623224/ | MACO STEWART, EXECUTOR, ESTATE OF RAYMOND A. PERRY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stewart v. CommissionerDocket No. 63645.United States Board of Tax Appeals32 B.T.A. 442; 1935 BTA LEXIS 948; April 18, 1935, Promulgated *948 The respondent having determined the value of stock on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623225/ | L. E. Carpenter & Company, Petitioner, v. Commissioner of Internal Revenue, RespondentL. E. Carpenter & Co. v. CommissionerDocket No. 54678United States Tax Court29 T.C. 562; 1957 U.S. Tax Ct. LEXIS 6; December 30, 1957, Filed *6 Decision will be entered for the respondent. Prior to 1941, the petitioner was a producer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623227/ | Estate of Robert Poletti, Deceased, LaBarbara T. Poletti, Personal Representative & LaBarbara T. Poletti, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Poletti v. CommissionerDocket No. 11500-90United States Tax Court99 T.C. 554; 1992 U.S. Tax Ct. LEXIS 83; 99 T.C. No. 29; November 9, 1992, Filed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623228/ | Arthur R. Ivey and Karen L. Ivey, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentIvey v. CommissionerDocket Nos. 198-67, 199-67, 200-67United States Tax Court52 T.C. 76; 1969 U.S. Tax Ct. LEXIS 153; April 16, 1969, Filed *153 Decision will be entered for the respondent in each docket. Petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623230/ | Dorothy LaPoint, Petitioner v. Commissioner of Internal Revenue, RespondentLaPoint v. CommissionerDocket No. 8797-87United States Tax Court94 T.C. 733; 1990 U.S. Tax Ct. LEXIS 50; 94 T.C. No. 45; May 23, 1990, Filed *50 Decision will be entered under Rule 155. P owned 13 rental properties. In 1983, P purchased a new B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623233/ | PRISCILLA M. LIPPINCOTT ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAdams v. CommissionerTax Ct. Dkt. No. 15535-96, Docket No. 3437-97United States Tax Court110 T.C. 137; 1998 U.S. Tax Ct. LEXIS 12; 110 T.C. No. 13; March 3, 1998, Filed *12 Decisions will be entered for respondent. P contends tha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623234/ | APPEAL OF GEORGE S. SCOVILLE.Scoville v. CommissionerDocket No. 2443.United States Board of Tax Appeals2 B.T.A. 813; 1925 BTA LEXIS 2255; October 6, 1925, Decided Submitted April 27, 1925. *2255 At March 1, 1913, the taxpayer had a lease which expired December 31, 1923. The taxpayer had made extensive improvements u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623235/ | HARVEY A. LUDWIG and BEVERLY LUDWIG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLudwig v. CommissionerDocket No. 8088-79.United States Tax CourtT.C. Memo 1983-678; 1983 Tax Ct. Memo LEXIS 113; 47 T.C.M. (CCH) 287; T.C.M. (RIA) 83678; November 10, 1983. Austin J. Doyle, Jr. and Richard H. Champion, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623236/ | Marie Anna Eisenmenger v. Commissioner.Eisenmenger v. CommissionerDocket No. 99914.United States Tax Court1943 Tax Ct. Memo LEXIS 142; 2 T.C.M. (CCH) 676; T.C.M. (RIA) 43394; August 25, 1943*142 Jack C. Foote, Esq., and Edgar G. Vaughan, Esq., for the petitioner. S. U. Hikon, Esq., for the respondent. MELLOTTSuppleme... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623247/ | ESTATE OF F. J. NESSELRODT, DECEASED, WILLIAM WHITLOCK, SAM L. HUNTER, JR., AND ROBERT LYNN NESSELRODT, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Nesselrodt v. CommissionerDocket No. 38921-84.United States Tax CourtT.C. Memo 1988-489; 1988 Tax Ct. Memo LEXIS 521; 56 T.C.M. (CCH) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623253/ | Louisa J. Calder, Petitioner v. Commissioner of Internal Revenue, RespondentCalder v. CommissionerDocket No. 28344-82United States Tax Court85 T.C. 713; 1985 U.S. Tax Ct. LEXIS 21; 85 T.C. No. 42; November 6, 1985, Filed *21 Decision will be entered under Rule 155. Upon the facts, held:1. P's transfer to four trusts, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623257/ | GERALDINE H. KIRKPATRICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKirkpatrick v. CommissionerDocket No. 23488-90United States Tax CourtT.C. Memo 1992-421; 1992 Tax Ct. Memo LEXIS 446; 64 T.C.M. (CCH) 277; July 27, 1992, Filed *446 As appropriate order and decision will be entered. For Petitioner: Wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623258/ | ESTATE OF BESSIE I. MUELLER, DECEASED, JOHN S. MUELLER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Mueller v. CommissionerDocket No. 2733-90.United States Tax Court107 T.C. 189; 1996 U.S. Tax Ct. LEXIS 44; 107 T.C. No. 13; November 5, 1996, Filed R determined a deficie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623261/ | H. P. BRAWNER AND A. L. BRAWNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrawner v. CommissionerDocket No. 24471-84.United States Tax CourtT.C. Memo 1987-581; 1987 Tax Ct. Memo LEXIS 584; 54 T.C.M. (CCH) 1147; T.C.M. (RIA) 87581; November 23, 1987; As amended November 24, 1987 Joyce K. Hackenbrach an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623263/ | LAWYERS BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TRINITY BUILDINGS CORPORATION OF NEW YORK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WHITEHALL IMPROVEMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE A. FULLER COMPANY, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623266/ | LAWRENCE F. FINKELMAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Finkelman v. CommissionerDocket Nos. 13875-82, 20074-86, 20075-86United States Tax CourtT.C. Memo 1994-158; 1994 Tax Ct. Memo LEXIS 159; 67 T.C.M. (CCH) 2657; April 14, 1994, Filed *159 Lawrence F. Finkelman, pro se. For respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623267/ | EDITH M. O'DONNELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Donnell v. CommissionerDocket No. 79980.United States Board of Tax Appeals35 B.T.A. 251; 1937 BTA LEXIS 903; January 12, 1937, Promulgated *903 1. ESTATE TAX - NET ESTATE. - Held, in computing value of the net estate respondent erred in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623268/ | CHARLES F. PARSONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parsons v. CommissionerDocket No. 91990.United States Board of Tax Appeals42 B.T.A. 1114; 1940 BTA LEXIS 902; October 30, 1940, Promulgated *902 The salary received by the petitioner as an associate justice of the Supreme Court of the Terr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623269/ | RALPH SEIBLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSeibly v. CommissionerDocket No. 30276-89United States Tax CourtT.C. Memo 1991-125; 1991 Tax Ct. Memo LEXIS 143; 61 T.C.M. (CCH) 2201; T.C.M. (RIA) 91125; March 20, 1991, Filed *143 Decision will be entered for the respondent. George D. Humphreys,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623270/ | Estate of Charles Juster, Deceased, Leon Juster, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentJuster v. CommissionerDocket No. 49398United States Tax Court25 T.C. 669; 1955 U.S. Tax Ct. LEXIS 2; December 30, 1955, Filed *2 Decision will be entered under Rule 50. Held that the value of the resid... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623271/ | APPEAL OF HOME LAUNDRY CO.Home Laundry Co. v. CommissionerDocket No. 6047.United States Board of Tax Appeals4 B.T.A. 45; 1926 BTA LEXIS 2383; April 22, 1926, Decided Submitted January 28, 1926. *2383 Wm. H. Lawrence, Esq., for the taxpayer. Bruce A. Low, Esq., for the Commissioner. *45 Before STERNHAGEN, LANSDON, a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623272/ | WILLIAM A. AND GAYLE T. COOK, DONORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCook v. CommissionerNo. 257-99United States Tax Court115 T.C. 15; 2000 U.S. Tax Ct. LEXIS 45; 115 T.C. No. 2; July 25, 2000, Filed *45 To reflect the foregoing, An Order will be issued denying petitioners' Motion for Parti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623273/ | WILLIAM AND GEORGEANE S. POPLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPoplar v. CommissionerDocket No. 19346-88United States Tax CourtT.C. Memo 1995-337; 1995 Tax Ct. Memo LEXIS 343; 70 T.C.M. (CCH) 168; July 26, 1995, Filed *343 Decision will be entered under Rule 155. For petitioners: Gino Pul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623274/ | JERRY D. COONS and MARILYN M. COONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCoons v. CommissionerDocket No. 1896-80.United States Tax CourtT.C. Memo 1983-777; 1983 Tax Ct. Memo LEXIS 13; 47 T.C.M. (CCH) 767; T.C.M. (RIA) 83777; December 27, 1983. Gerald G. Hawley, for the petitioners. Scott W. Gra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623275/ | WILLIAMSON VENEER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williamson Veneer Co. v. CommissionerDocket Nos. 8841, 22369, 31642.United States Board of Tax Appeals10 B.T.A. 1259; 1928 BTA LEXIS 3912; March 9, 1928, Promulgated *3912 1. Where the petitioner incurred expense incident to the instal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623278/ | City Title Insurance Company v. Commissioner.City Title Ins. Co. v. CommissionerDocket No. 49775.United States Tax CourtT.C. Memo 1955-233; 1955 Tax Ct. Memo LEXIS 107; 14 T.C.M. (CCH) 939; T.C.M. (RIA) 55233; August 19, 1955*107 Held, petitioner's reinsurance reserve in the amount of $27,701.25, accumulated from June... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623280/ | APPEAL OF BUENA VISTA HARDWOOD CO.Buena Vista Hardwood Co. v. CommissionerDocket No. 2603.United States Board of Tax Appeals3 B.T.A. 503; 1926 BTA LEXIS 2632; January 30, 1926, Decided Submitted October 26, 1925. *2632 Upon the evidence, held, that the deduction allowed for the amortization of facilities acquired for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623281/ | KANSAS, OKLAHOMA AND GULF RAILWAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kansas, O. & G. R. Co. v. CommissionerDocket Nos. 93526, 93527.United States Board of Tax Appeals42 B.T.A. 1128; 1940 BTA LEXIS 897; November 1, 1940, Promulgated *897 AFFILIATION - WHAT STOCK IS INCLUDED IN 100 PERC... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623282/ | JAMES F. KENDRICK and DELORES KENDRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKendrick v. CommissionerDocket No. 12246-78.United States Tax CourtT.C. Memo 1980-270; 1980 Tax Ct. Memo LEXIS 315; 40 T.C.M. (CCH) 741; T.C.M. (RIA) 80270; July 24, 1980, Filed *315 Petitioner operated a business as a s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623283/ | ERNEST P. FLINT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OTTO A. BJORNSTAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. J. CAIRNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Flint v. CommissionerDocket Nos. 17945, 18115, 18143.United States Board of Tax Appeal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623284/ | GEORGE COLOPY AND ELSIE COLOPY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentColopy v. CommissionerDocket No. 6279-80.United States Tax CourtT.C. Memo 1984-71; 1984 Tax Ct. Memo LEXIS 604; 47 T.C.M. (CCH) 1087; T.C.M. (RIA) 84071; February 13, 1984. A. J. Schmitt III, for the petitioners. Linda K. West,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623285/ | Longue Vue Foundation, Transferee of the Assets of the Estate of Edith R. Stern, Deceased; Estate of Edith R. Stern, Deceased, Edgar B. Stern, Jr., Executor, Petitioners v. Commissioner of Internal Revenue, RespondentLongue Vue Foundation v. CommissionerDocket No. 4440-85United States Tax Court90 T.C. 150; 1988 U.S. Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623286/ | Louisiana Delta Hardwood Lumber Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLouisiana Delta Hardwood Lumber Co. v. CommissionerDocket No. 8006United States Tax Court7 T.C. 994; 1946 U.S. Tax Ct. LEXIS 53; October 21, 1946, Promulgated *53 Decision will be entered under Rule 50. 1. Petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623287/ | SHARON L. & JOSE L. GOMEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGomez v. CommissionerDocket No. 4957-79.United States Tax CourtT.C. Memo 1980-565; 1980 Tax Ct. Memo LEXIS 18; 41 T.C.M. (CCH) 585; T.C.M. (RIA) 80565; December 18, 1980Sharon L. Gomez and Jose L. Gomez, pro se. Robert J. Alter, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623289/ | TERMINAL RAILROAD ASSOCIATION OF ST. LOUIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Terminal R.R. Ass'n. v. CommissionerDocket Nos. 49832, 53429, 63699.United States Board of Tax Appeals33 B.T.A. 906; 1936 BTA LEXIS 807; January 14, 1936, Promulgated *807 The Commissioner raises an affirmative issu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623291/ | APPEAL OF THE WARREN CO.Warren Co. v. CommissionerDocket No. 4588.United States Board of Tax Appeals3 B.T.A. 1154; 1926 BTA LEXIS 2456; April 3, 1926, Decided Submitted December 15, 1925. *2456 The determination of the Commissioner disallowing, as a deduction for compensation for services rendered, additional amounts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623292/ | DR. PEPPER BOTTLING COMPANY OF MEMPHIS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dr. Pepper Bottling Co. v. CommissionerDocket No. 101626.United States Board of Tax Appeals45 B.T.A. 540; 1941 BTA LEXIS 1108; October 31, 1941, Promulgated *1108 Taxpayer was required to set aside and apply two-t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623294/ | TOLERTON AND WARFIELD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tolerton & Warfield Co. v. CommissionerDocket No. 45320.United States Board of Tax Appeals23 B.T.A. 892; 1931 BTA LEXIS 1801; June 29, 1931, Promulgated *1801 1. Periods of less than a year for which returns are required held, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623295/ | ALBERT N. CURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurry v. CommissionerDocket No. 35601-87United States Tax CourtT.C. Memo 1991-102; 1991 Tax Ct. Memo LEXIS 121; 61 T.C.M. (CCH) 2093; T.C.M. (RIA) 91102; March 6, 1991, Filed *121 Decision will be entered under Rule 155. Albert N. Curry, pro se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623296/ | DELBERT C. AND MAUREEN J. FILES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFiles v. CommissionerDocket No. 1384-71.United States Tax CourtT.C. Memo 1976-43; 1976 Tax Ct. Memo LEXIS 359; 35 T.C.M. (CCH) 186; T.C.M. (RIA) 760043; February 23, 1976, Filed Delbert C. Files, pro se. 1Richard D. Hall, Jr., a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623297/ | ALFRED S. FRANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frank v. CommissionerDocket No. 27870.United States Board of Tax Appeals16 B.T.A. 771; 1929 BTA LEXIS 2530; May 28, 1929, Promulgated *2530 The principle of law that the Federal Government may not tax the means, agencies or instrumentalities ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623299/ | CHARLOTTE COXE TEUBER, BY HER ATTORNEY IN FACT, JOHN CADWALADER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Teuber v. CommissionerDocket Nos. 37112, 41564.United States Board of Tax Appeals25 B.T.A. 1130; 1932 BTA LEXIS 1423; April 13, 1932, Promulgated *1423 Petitioner was a life beneficiary und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623301/ | Hoyt Butler and Virginia W. Butler, Petitioners, v. Commissioner of Internal Revenue, RespondentButler v. CommissionerDocket No. 2759-64United States Tax Court46 T.C. 280; 1966 U.S. Tax Ct. LEXIS 97; May 23, 1966, Filed *97 Decision will be entered for petitioner. The conveyance by one of petitioners of a one-half int... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623249/ | J. A. FOLGER & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FOLGER ESTATE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. A. Folger & Co. v. CommissionerDocket Nos. 22212, 30721, 31200, 35147.United States Board of Tax Appeals27 B.T.A. 1; 1932 BTA LEXIS 1142; November 4... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623251/ | HARRY R. SECOY and MARY V. SECOY, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Secoy v. CommissionerDocket Nos. 5280-85, 7443-85, 7825-85, 13512-85, 13513-85.United States Tax CourtT.C. Memo 1987-286; 1987 Tax Ct. Memo LEXIS 286; 53 T.C.M. (CCH) 1050; T.C.M. (RIA) 87286; June 9, 1987. Laura Le... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623252/ | STEVEN J. AND CATHERINE M. CANNATA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCannata v. CommissionerDocket No. 2749-89United States Tax CourtT.C. Memo 1990-502; 1990 Tax Ct. Memo LEXIS 555; 60 T.C.M. (CCH) 839; T.C.M. (RIA) 90502; September 24, 1990, Filed *555 Decision will be entered under Rule 155.... | 01-04-2023 | 11-21-2020 |
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https://www.courtlistener.com/api/rest/v3/opinions/4623303/ | ACTIVE LIPID DEVELOPMENT PARTNERS, LTD., NATURAL PHARMACEUTICAL CORPORATION, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentActive Lipid Dev. Partners, Ltd. v. CommissionerDocket No. 30177-88United States Tax CourtT.C. Memo 1991-522; 1991 Tax Ct. Memo LEXIS 571; 62 T.C.M. (CCH) 1046; T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1867737/ | 188 S.W.3d 296 (2006)
Vernon G. JOHNSON, Appellant,
v.
BAYLOR UNIVERSITY, Appellee.
No. 10-05-00195-CV.
Court of Appeals of Texas, Waco.
February 15, 2006.
*299 LaNelle L. McNamara, Waco, for appellant.
Stuart Smith and Roy Barrett, Naman Howell Smith & Lee PC, Waco, for appellee.
Before Chief Justice GRAY, Justice VAN... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4623304/ | ESTATE OF C. WILLIAM MEINECKE, THE TRUST COMPANY OF NEW JERSEY AND EDWARD BOSE, EXECUTORS, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Meinecke v. CommissionerDocket No. 107147.United States Board of Tax Appeals47 B.T.A. 634; 1942 BTA LEXIS 671; August 21, 1942, Promulgated *671 Held, no binding contrac... | 01-04-2023 | 11-21-2020 |
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