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https://www.courtlistener.com/api/rest/v3/opinions/4476013/ | OPINION. Hill, Judge: Issues 1 and 2 are in reality a single issue and in this opinion will be treated as such. Petitioner as endorser guaranteed the debts of Sherrill Sherman, her husband, who had borrowed money and used the proceeds of the loan to provide working capital for a corporation, the stock of which was owne... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623306/ | 555, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent555, Inc. v. CommissionerDocket No. 18640United States Tax Court15 T.C. 671; 1950 U.S. Tax Ct. LEXIS 44; November 20, 1950, Promulgated 1950 U.S. Tax Ct. LEXIS 44">*44 Decision will be entered under Rule 50. Primarily for the purpose of enco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623308/ | YAKOV AND MARINA LYUBAROV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLyubarov v. CommissionerDocket No. 3619-91United States Tax CourtT.C. Memo 1992-283; 1992 Tax Ct. Memo LEXIS 311; 63 T.C.M. 3025; May 18, 1992, Filed 1992 Tax Ct. Memo LEXIS 311">*311 An order will be entered dismissing this case for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623309/ | Estate of John H. Engwall, Deceased, Stina Carlson and Oscar Jacobson, Co-Administrators v. Commissioner.Estate of Engwall v. CommissionerDocket No. 45018.United States Tax CourtT.C. Memo 1956-6; 1956 Tax Ct. Memo LEXIS 290; 15 T.C.M. 29; T.C.M. (RIA) 56006; January 16, 19561956 Tax Ct. Memo LEXIS 290">*290 Increase i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623310/ | Portland Copper & Tank Works, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPortland Copper & Tank Works, Inc.Docket No. 90564United States Tax Court43 T.C. 182; 1964 U.S. Tax Ct. LEXIS 18; November 17, 1964, Filed November 17, 1964, Filed 1964 U.S. Tax Ct. LEXIS 18">*18 Decision will be entered for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623311/ | LEONARD and EVELYN PARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Parker v. CommissionerDocket No. 6452-73.United States Tax CourtT.C. Memo 1976-225; 1976 Tax Ct. Memo LEXIS 177; 35 T.C.M. 986; T.C.M. (RIA) 760225; July 20, 1976, Filed Solomon Fisher and Peter J. Picotte, II, for the petitioners. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623312/ | Richard B. Bennett and Luanne Bennett, Petitioners v. Commissioner of Internal Revenue, RespondentBennett v. CommissionerDocket No. 6790-70United States Tax Court58 T.C. 381; 1972 U.S. Tax Ct. LEXIS 113; May 30, 1972, Filed 1972 U.S. Tax Ct. LEXIS 113">*113 Decision will be entered for the petitioners. Held, an integr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623313/ | John M. Carson and Jean Carson, Petitioners v. Commissioner of Internal Revenue, RespondentCarson v. CommissionerDocket No. 45191-85United States Tax Court92 T.C. 1134; 1989 U.S. Tax Ct. LEXIS 69; 92 T.C. No. 72; May 24, 1989. May 24, 1989, Filed 1989 U.S. Tax Ct. LEXIS 69">*69 Decision will be entered under Rule 155.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623315/ | H. S. JAUDON ENGINEERING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.H. S. Jaudon Eng'g Co. v. CommissionerDocket No. 14060.United States Board of Tax Appeals15 B.T.A. 161; 1929 BTA LEXIS 2906; January 31, 1929, Promulgated 1929 BTA LEXIS 2906">*2906 PERSONAL SERVICE CORPORATION. - Upon the facts, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623316/ | Ernestine M. Carmichael Trust No. 21-35, Marshall County Bank & Trust Company, Trustee, and Irrevocable Living Trust Created by Ella L. Morris for Ernestine M. Carmichael No. 21-32, Bremen State Bank, Trustee, Petitioners v. Commissioner of Internal Revenue, RespondentErnestine M. Carmichael Trust No. 21-35 v. Commissi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623317/ | FREDERICK M. EGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEgan v. CommissionerDocket No. 6806-75.United States Tax CourtT.C. Memo 1976-351; 1976 Tax Ct. Memo LEXIS 52; 35 T.C.M. 1601; T.C.M. (RIA) 760351; November 18, 1976, Filed 1976 Tax Ct. Memo LEXIS 52">*52 Frederick M. Egan, pro se. Willard J.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623318/ | DENNIS J. PRING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPring v. CommissionerDocket No. 11452-85United States Tax CourtT.C. Memo 1989-340; 1989 Tax Ct. Memo LEXIS 336; 57 T.C.M. 958; T.C.M. (RIA) 89340; July 17, 1989Richard L. Carico and John M. Bekins, for the petitioner. Mary E. Jansing and Alison ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623320/ | ESTATE OF CELIA GOSCH, HARRY M. GOSCH, EXECUTOR, LAWRENCE S. GOSCH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Gosch v. CommissionerDocket No. 7105-73.United States Tax CourtT.C. Memo 1976-82; 1976 Tax Ct. Memo LEXIS 326; 35 T.C.M. 353; T.C.M. (RIA) 760082; March 16, 1976, Filed Richa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623322/ | Joseph S. Freeland v. Commissioner. Joseph S. Freeland and Murray M. Freeland v. Commissioner.Freeland v. CommissionerDocket Nos. 77836, 83317.United States Tax CourtT.C. Memo 1960-258; 1960 Tax Ct. Memo LEXIS 34; 19 T.C.M. 1460; T.C.M. (RIA) 60258; November 30, 19601960 Tax Ct. Memo LEXIS 34">*34 Pursuant to paragrap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623323/ | JOHN J. and CARMEN M. SOLON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSolon v. CommissionerDocket No. 9206-75.United States Tax CourtT.C. Memo 1980-77; 1980 Tax Ct. Memo LEXIS 510; 39 T.C.M. 1245; T.C.M. (RIA) 80077; March 18, 1980, Filed John J. Solon, pro se. James R. Turton, for the respondent. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623324/ | CHRISTOPHER STONE and GLORIDA STONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStone v. CommissionerDocket No. 7690-85.United States Tax CourtT.C. Memo 1987-454; 1987 Tax Ct. Memo LEXIS 451; 54 T.C.M. 462; T.C.M. (RIA) 87454; September 10, 1987. Herbert Laskin, for the petitioners. Shelia R. Dansby, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623327/ | Sewell L. Avery, Petitioner, v. Commissioner of Internal Revenue, RespondentAvery v. CommissionerDocket No. 112526United States Tax Court3 T.C. 963; 1944 U.S. Tax Ct. LEXIS 106; June 6, 1944, Promulgated 1944 U.S. Tax Ct. LEXIS 106">*106 Decision will be entered under Rule 50. 1. Taxpayer created two trusts, one for e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623329/ | JOHN M. STAMPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStamper v. CommissionerDocket No. 21145-82.United States Tax CourtT.C. Memo 1983-248; 1983 Tax Ct. Memo LEXIS 535; 46 T.C.M. 46; T.C.M. (RIA) 83248; May 5, 1983. 1983 Tax Ct. Memo LEXIS 535">*535 Held, in these circumstances, respondent's deter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623330/ | Joseph J. Valletta and Jean B. Valletta v. Commissioner. Joseph J. Valletta v. Commissioner.Valletta v. CommissionerDocket Nos. 3623-69 and 3624-69.United States Tax CourtT.C. Memo 1970-232; 1970 Tax Ct. Memo LEXIS 126; 29 T.C.M. 997; T.C.M. (RIA) 70232; August 13, 1970, Filed Joseph B. Alala, Jr., and Richard L. Voorh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623332/ | MIECZYSLAW FILA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFila v. CommissionerDocket No. 13314-86.United States Tax CourtT.C. Memo 1988-32; 1988 Tax Ct. Memo LEXIS 32; 55 T.C.M. 1; T.C.M. (RIA) 88032; February 1, 1988; As Amended February 22, 1988 Mieczyslaw Fila, pro se. Mark Humphrey, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623333/ | George Wynn Smith and Maleita E. Smith, Petitioners v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 3776-69United States Tax Court55 T.C. 133; 1970 U.S. Tax Ct. LEXIS 44; October 26, 1970, Filed 1970 U.S. Tax Ct. LEXIS 44">*44 Decision will be entered for the respondent. Held: 1. Amounts... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623334/ | Dependable Packing Co., a Partnership, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dependable Packing and Provision Co., an Illinois Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentDependable Packing Co. v. CommissionerDocket Nos. 442 P. T., 443 P. T.United States Tax Court1 T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623336/ | Sylvester W. Sargeant and Mildred Sargeant Whitford v. Commissioner.Sargeant v. CommissionerDocket No. 2118-65.United States Tax CourtT.C. Memo 1967-255; 1967 Tax Ct. Memo LEXIS 3; 26 T.C.M. 1313; T.C.M. (RIA) 67255; December 27, 1967Ralph R. Bailey, for petitioner Sylvester W. Sargeant. Martin J. Howard, for petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623337/ | FRANK D. YUENGLING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Yuengling v. CommissionerDocket No. 54730.United States Board of Tax Appeals27 B.T.A. 782; 1933 BTA LEXIS 1311; February 20, 1933, Promulgated 1933 BTA LEXIS 1311">*1311 1. The income of trusts created by petitioner was used by the truste... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623338/ | R. A. Klefeker v. Commissioner.Klefeker v. CommissionerDocket No. 20971.United States Tax Court1951 Tax Ct. Memo LEXIS 153; 10 T.C.M. 677; T.C.M. (RIA) 51221; July 31, 19511951 Tax Ct. Memo LEXIS 153">*153 Emett C. Choate, Esq., and Douglas D. Felix, Esq., for the petitioner. Percy C. Young, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623339/ | MICHAEL ANTHONY AND CYNTHIA M. CHIPLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChiple v. CommissionerDocket No. 37309-84.United States Tax CourtT.C. Memo 1986-114; 1986 Tax Ct. Memo LEXIS 491; 51 T.C.M. 671; T.C.M. (RIA) 86114; March 24, 1986. Michael A. and Cynthia M. Chiple, pro se. Steven M. Walk... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623340/ | PHYLLIS L. BABCOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBabcock v. CommissionerDocket No. 16424-83.United States Tax CourtT.C. Memo 1986-168; 1986 Tax Ct. Memo LEXIS 440; 51 T.C.M. 931; T.C.M. (RIA) 86168; April 24, 1986. Jay Richard Rosner, for the petitioner. Theodore L. Marasciulo, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623342/ | Louis H. Lewis and Annette Lewis, et al. 1 v. Commissioner. Lewis v. CommissionerDocket Nos. 83732, 83733, 85162, 85749, 85750, 91963, 94018, 94019.United States Tax CourtT.C. Memo 1962-306; 1962 Tax Ct. Memo LEXIS 3; 21 T.C.M. 1647; T.C.M. (RIA) 62306; December 31, 1962William P. Rosenthal, Esq., 110 S. Dearborn St., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623344/ | Estate of Charles L. Woody, Deceased, Charles L. Woody, Jr., Rhoma Woody Gilbert and Irving Trust Company, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate v. Woody v CommissionerDocket No. 78817United States Tax Court36 T.C. 900; 1961 U.S. Tax Ct. LEXIS 90; August 29, 1961, Filed 1961 U.S.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623345/ | Rubin Hess and Marilyn Hess v. Commissioner.Hess v. CommissionerDocket No. 4822-70 SC.United States Tax CourtT.C. Memo 1971-242; 1971 Tax Ct. Memo LEXIS 90; 30 T.C.M. 1043; T.C.M. (RIA) 71242; September 23, 1971, Filed. Rubin Hess and Marilyn Hess, pro se, 125 1/2 S. Sycamore Ave., Los Angeles, Calif.Allan D. Hill, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623346/ | Woodward Governor Company, an Illinois Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentWoodard Governor Co. v. CommissionerDocket No. 1317-68United States Tax Court55 T.C. 56; 1970 U.S. Tax Ct. LEXIS 51; October 19, 1970, Filed 1970 U.S. Tax Ct. LEXIS 51">*51 Decision will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623353/ | Leslie Q. Coupe and Maybelle Coupe, Petitioners v. Commissioner of Internal Revenue, RespondentCoupe v. Comm'rDocket No. 861-65United States Tax Court52 T.C. 394; 1969 U.S. Tax Ct. LEXIS 116; June 11, 1969, Filed *116 Decision will be entered under Rule 50. Petitioners contracted to sell their farm (Elk Grove), which ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623354/ | HENRY E. AND DOROTHY ENGLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEngler v. CommissionerDocket No. 39538-87United States Tax CourtT.C. Memo 1995-338; 1995 Tax Ct. Memo LEXIS 342; 70 T.C.M. (CCH) 172; July 26, 1995, Filed *342 Decision will be entered for respondent except as to the additions to t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476056/ | OPINION. Arundell, Judge: These proceedings involve the question of basis with respect to gas properties that were sold by the petitioner in 1943, and incidentally some that were sold in 1941 and 1942 because of loss carry-overs from those years to 1943. In 1929 the petitioner corporation acquired 194 operating gas pro... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623355/ | Estate of Maggie M. Holding, Deceased, Willis A. Holding, Sr., and Mildred Holding Stockard, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Holding v. CommissionerDocket No. 65341United States Tax Court30 T.C. 988; 1958 U.S. Tax Ct. LEXIS 115; July 31, 1958, Filed *115 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623357/ | LUTHER D. HYDE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentHyde v. Comm'rDocket No. 4640-76. United States Tax CourtT.C. Memo 1981-480; 1981 Tax Ct. Memo LEXIS 258; 42 T.C.M. (CCH) 954; T.C.M. (RIA) 81480; September 2, 1981. *258 Held: (1) Deduction for casualty loss of automobile disallowed where rec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623358/ | HUGHES A. BAGLEY AND MARILYN B. BAGLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBagley v. CommissionerDocket No. 531-93.United States Tax Court105 T.C. 396; 1995 U.S. Tax Ct. LEXIS 63; 105 T.C. No. 27; December 11, 1995, Filed *63 Decisions will be entered under Rule 155. In 1987, P received $ 150,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623359/ | JAY N. KARPA and ELIZABETH J. KARPA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKarpa v. CommissionerDocket No. 10361-88United States Tax CourtT.C. Memo 1989-535; 1989 Tax Ct. Memo LEXIS 535; 58 T.C.M. (CCH) 278; T.C.M. (RIA) 89535; September 27, 1989Jay Fred Cohen, for the petitioners. Clare J. Brooks,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623363/ | McDonnell Aircraft Corporation, a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentMcDonnell Aircraft Corp. v. CommissionerDocket No. 22763United States Tax Court16 T.C. 189; 1951 U.S. Tax Ct. LEXIS 298; January 25, 1951, Promulgated *298 Decision will be entered under Rule 50. 1. Petitioner ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623364/ | Pumi-Blok Company, et al. 1 v. Commissioner. Pumi-Blok Co. v. CommissionerDocket Nos. 637-68, 638-68, 639-68.United States Tax CourtT.C. Memo 1972-48; 1972 Tax Ct. Memo LEXIS 203; 31 T.C.M. (CCH) 197; T.C.M. (RIA) 72048; February 24, 1972, Filed John W. Nelson, Suite 507 United California Bank Bldg., 200 Pine Ave., Lon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623366/ | PETER J. RANDAZZO and HELEN M. RANDAZZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRandazzo v. CommissionerDocket No. 4155-76.United States Tax CourtT.C. Memo 1977-303; 1977 Tax Ct. Memo LEXIS 140; 36 T.C.M. (CCH) 1199; T.C.M. (RIA) 770303; September 7, 1977, Filed Peter J. Randazzo, pro se. Lowell F.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623352/ | MORRIS N. MAGIN and JANICE MAGIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMagin v. CommissionerDocket No. 23927-82.United States Tax CourtT.C. Memo 1985-304; 1985 Tax Ct. Memo LEXIS 321; 50 T.C.M. 208; T.C.M. (RIA) 85304; June 25, 1985. 1985 Tax Ct. Memo LEXIS 321">*321 Held, M's purported investmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623368/ | LUANNE McCANLESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; TOMLIN LEONARD McCANLESS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, PetitionerMcCanless v. CommissionerDocket Nos. 29538-84; 33728-84.1United States Tax CourtT.C. Memo 1987-573; 1987 Tax Ct. Memo LEXIS 573; 54 T.C.M. (CCH) 1111; T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623369/ | Trout-Ware, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentTrout-Ware, Inc. v. CommissionerDocket No. 14910United States Tax Court11 T.C. 505; 1948 U.S. Tax Ct. LEXIS 71; September 29, 1948, Promulgated *71 Decision will be entered for the petitioner. Corporation engaged in portrait photography, held... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623374/ | Ben Travis Everett, Sr. v. Commissioner. Glen A. King v. Commissioner. Glen A. King and wife, Kathleen King v. Commissioner. Ben Travis Everett, Sr., and wife, Annie Everett v. Commissioner.Everett v. CommissionerDocket Nos. 44014, 44015, 44025, 44026.United States Tax Court1954 Tax Ct. Memo LEXIS 298; 13 T.C.M. (CCH) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623375/ | KILLIAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Killian Co. v. CommissionerDocket No. 37377.United States Board of Tax Appeals20 B.T.A. 80; 1930 BTA LEXIS 2203; June 16, 1930, Promulgated *2203 1. Neither the deduction of an item claimed by a corporation to be a business expense nor its disal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623377/ | Jack Pershing Stanton and Virginia Gail Stanton v. Commissioner.Stanton v. CommissionerDocket No. 3135-66.United States Tax CourtT.C. Memo 1967-137; 1967 Tax Ct. Memo LEXIS 125; 26 T.C.M. (CCH) 618; T.C.M. (RIA) 67137; June 23, 1967Jack Pershing Stanton, pro se, 635 Val Lena, Houston, Tex., Thomas S. Loop, for the Resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623378/ | The Stuart Company v. Commissioner.Stuart Co. v. CommissionerDocket No. 12473.United States Tax Court1950 Tax Ct. Memo LEXIS 160; 9 T.C.M. (CCH) 585; T.C.M. (RIA) 50171; June 30, 1950*160 On the facts, held, that $75,000 paid by the petitioner to secure the cancellation of an onerous contract is properly deductible du... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623379/ | CHARLES D. MISSIMER AND BETTY MISSIMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J. ARMSTRONG CROSS AND ESTATE OF JUDITH A. CROSS, DECEASED, J. ARMSTRONG CROSS AND KATHERINE A. BURKE, CO-EXECUTORS, and ESTATE OF RICHARD F. BURKE, DECEASED, KATHERINE A. BURKE, EXECUTRIX, AND KATHERINE A. BURKE, and K... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623381/ | Fawn Lake Ranch Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFawn Lake Ranch Co. v. Comm'rDocket No. 11341United States Tax Court12 T.C. 1139; 1949 U.S. Tax Ct. LEXIS 151; June 27, 1949, Promulgated *151 Decision will be entered under Rule 50. 1. The gains realized by petitioner from the sale of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623383/ | David Mavity, Petitioner, v. Commissioner of Internal Revenue, RespondentMavity v. CommissionerDocket No. 2422-62United States Tax Court42 T.C. 283; 1964 U.S. Tax Ct. LEXIS 112; April 22, 1964, Filed *112 Decision will be entered for the respondent. Held, an $ 8,600 payment made by petitioner to his wife in 1958 in se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623384/ | Eileen D. Cohen, 1 Petitioner v. Commissioner of Internal Revenue, RespondentCohen v. CommissionerDocket No. 7174-87United States Tax Court92 T.C. 1039; 1989 U.S. Tax Ct. LEXIS 67; 92 T.C. No. 65; May 15, 1989; As corrected May 18, 1989; As corrected June 6, 1989 May 15, 1989, Filed *67 Decision will be entered for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623385/ | David Dab and Rose Dab, Petitioners, v. Commissioner of Internal Revenue, RespondentDab v. CommissionerDocket No. 58808United States Tax Court28 T.C. 933; 1957 U.S. Tax Ct. LEXIS 126; July 30, 1957, Filed *126 Decision will be entered for the respondent. Held: (1) A 99-year leasehold cannot be amortized or depreciated... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623386/ | D. L. WHEELOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wheelock v. CommissionerDocket No. 7974.United States Board of Tax Appeals10 B.T.A. 540; 1928 BTA LEXIS 4085; February 6, 1928, Promulgated *4085 A contracting partnership keeping its books on the closed-job basis should deduct operating expen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623387/ | GREAT NORTHERN RAILWAY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Great N. Ry. v. CommissionerDocket Nos. 8433, 11850.United States Board of Tax Appeals8 B.T.A. 225; 1927 BTA LEXIS 2933; September 22, 1927, Promulgated *2933 1. In its income-tax return for 1917 the petitioner deducted from gross... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623389/ | William A. Scheuber and Hildegard Scheuber v. Commissioner.Scheuber v. CommissionerDocket No. 79638.United States Tax CourtT.C. Memo 1961-43; 1961 Tax Ct. Memo LEXIS 306; 20 T.C.M. (CCH) 235; T.C.M. (RIA) 61043; February 21, 1961*306 Petitioner, Hildegard Scheuber, purchased numerous parcels and interests in parcels o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623391/ | JOHN M. AND GERALDINE G. CANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCannon v. CommissionerDocket No. 6680-77.United States Tax CourtT.C. Memo 1980-224; 1980 Tax Ct. Memo LEXIS 361; 40 T.C.M. (CCH) 541; T.C.M. (RIA) 80224; June 26, 1980, Filed; As Amended July 29, 1980 *361 John M. Cannon, for pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623392/ | WILLOUGHBY CAMERA STORES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Willoughby Camera Stores, Inc. v. CommissionerDocket No. 100707.United States Board of Tax Appeals44 B.T.A. 520; 1941 BTA LEXIS 1319; May 16, 1941, Promulgated *1319 Where petitioner set up a reserve for bonus payments to emplo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623393/ | Thomas J. Barkett and Martha L. Barkett, Petitioners, v. Commissioner of Internal Revenue, RespondentBarkett v. CommissionerDocket No. 60877United States Tax Court31 T.C. 1126; 1959 U.S. Tax Ct. LEXIS 224; March 10, 1959, Filed *224 Decision will be entered under Rule 50. Held, that petitioners are not entitled to ded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623394/ | L. Lee Stanton and Helen La Fetra Stanton, Petitioners, v. Commissioner of Internal Revenue, RespondentStanton v. CommissionerDocket No. 68914United States Tax Court34 T.C. 1; 1960 U.S. Tax Ct. LEXIS 178; April 7, 1960, Filed *178 Decision will be entered under Rule 50. 1. Interest or Capital Gain -- Profit on Sale of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623396/ | SANTO J. RUIZ AND IRMA G. RUIZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRuiz v. CommissionerDocket No. 30252-88United States Tax CourtT.C. Memo 1990-342; 1990 Tax Ct. Memo LEXIS 369; 60 T.C.M. (CCH) 58; T.C.M. (RIA) 90342; July 9, 1990, Filed *369 Decision will be entered under Rule 155. Santo J. Ru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623397/ | APPEAL OF SALO AUERBACH.Auerbach v. CommissionerDocket No. 1976.United States Board of Tax Appeals2 B.T.A. 67; 1925 BTA LEXIS 2561; June 15, 1925, Decided Submitted May 4, 1925. *2561 1. Expenditures for a new roof and for repairing boilers, made immediately upon the purchase of a building, being permanent in nature... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623398/ | Kenneth P. Harrington and Arola Harrington v. Commissioner.Harrington v. CommissionerDocket No. 6107-69.United States Tax CourtT.C. Memo 1972-181; 1972 Tax Ct. Memo LEXIS 77; 31 T.C.M. (CCH) 888; T.C.M. (RIA) 72181; August 21, 1972*77 P is the sole shareholder of S, a construction firm which has elected to be treated ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623399/ | ROY U. SCHENK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchenk v. CommissionerDocket No. 1249-75.United States Tax CourtT.C. Memo 1976-363; 1976 Tax Ct. Memo LEXIS 39; 35 T.C.M. (CCH) 1652; T.C.M. (RIA) 760363; November 30, 1976, Filed *39 Petitioner executed a special consent (Form 872-A) extending t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623400/ | KENNETH H. WINCHELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWinchell v. CommissionerDocket No. 17627-80.United States Tax CourtT.C. Memo 1983-221; 1983 Tax Ct. Memo LEXIS 565; 45 T.C.M. (CCH) 1376; T.C.M. (RIA) 83221; April 25, 1983. *565 On the 90th day after respondent mailed the notice of defici... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623401/ | Clifford R. Allen, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentAllen v. CommissionerDocket No. 17721United States Tax Court12 T.C. 227; 1949 U.S. Tax Ct. LEXIS 268; February 24, 1949, Promulgated *268 Decision will be entered under Rule 50. 1. Family Partnership -- Husband not a Partner -- Income T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623402/ | Helen M. Lutter, Petitioner v. Commissioner of Internal Revenue, RespondentLutter v. CommissionerDocket No. 5658-71United States Tax Court61 T.C. 685; 1974 U.S. Tax Ct. LEXIS 149; 61 T.C. No. 72; February 27, 1974, Filed *149 Decision will be entered for the respondent. Petitioner, the mother of two minor children, re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623403/ | GEORGE H. RICHARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRichards v. Comm'rNo. 18523-99SUnited States Tax Court2002 Tax Ct. Summary LEXIS 2; 2002 T.C. Summary Opinion 3; January 14, 2002, Filed *2 PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623406/ | HARRISBURG HOSPITAL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harrisburg Hospital, Inc. v. CommissionerDocket No. 19625.United States Board of Tax Appeals15 B.T.A. 1014; 1929 BTA LEXIS 2751; March 21, 1929, Promulgated *2751 1. An amount was paid by a corporation for selling its capital stock... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623409/ | John P. Quinn v. Commissioner.Quinn v. CommissionerDocket No. 1484-69SC.United States Tax CourtT.C. Memo 1970-8; 1970 Tax Ct. Memo LEXIS 349; 29 T.C.M. (CCH) 16; T.C.M. (RIA) 70008; January 14, 1970, Filed. John P. Quinn, pro se, 45 Pines Lane, Chappaqua, N. Y., MarwinA. Batt, for the respondent. FORRESTERMemorandum ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476087/ | OPINION. Hill, Judge: The petitioners in 1947 and again in 1948 transferred certain real property in trust for the benefit of their six children and ten grandchildren, thus creating 16 separate trusts; one for each beneficiary. Each trust provided for the payment of its net income to the beneficiary for life until Febr... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623410/ | CHAP BRYANT, DECEASED, AND MARY BRYANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBryant v. CommissionerDocket No. 13784-90United States Tax CourtT.C. Memo 1992-427; 1992 Tax Ct. Memo LEXIS 451; 64 T.C.M. (CCH) 291; July 28, 1992, Filed *451 Decision will be entered under Rule 155. For Petitioners: F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623413/ | WILLIAM C. BOOHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBooher v. CommissionerDocket No. 30170-81.United States Tax CourtT.C. Memo 1983-193; 1983 Tax Ct. Memo LEXIS 587; 45 T.C.M. (CCH) 1246; T.C.M. (RIA) 83193; April 11, 1983. *587 Held: The petition in this case was received within the time peri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623417/ | Daniel Lifter and Helene Lifter, Petitioners v. Commissioner of Internal Revenue, RespondentLifter v. CommissionerDocket No. 5765-72United States Tax Court59 T.C. 818; 1973 U.S. Tax Ct. LEXIS 161; 59 T.C. No. 79; March 12, 1973, Filed *161 Petitioners' motion to dismiss will be denied. A notice of deficiency for the y... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623419/ | W. O. Pope and Essie N. Pope v. Commissioner.Pope v. CommissionerDocket No. 90234.United States Tax CourtT.C. Memo 1962-279; 1962 Tax Ct. Memo LEXIS 30; 21 T.C.M. (CCH) 1477; T.C.M. (RIA) 62279; November 26, 1962George M. Mott, Esq., 632 Illinois Bldg., Indianapolis, *31 Ind., for the petitioners. Ferd J. Lotz, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623421/ | Anderson Brothers Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentAnderson Bros. Corp. v. CommissionerDocket No. 61238United States Tax Court34 T.C. 199; 1960 U.S. Tax Ct. LEXIS 155; May 16, 1960, Filed *155 Decision will be entered for the respondent. Expenditures for "Work in Process" under l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623426/ | Marvin E. Hinson and Pauline Hinson v. Commissioner. Marvin E. Hinson v. Commissioner.Hinson v. CommissionerDocket Nos. 4108-64, 4109-64.United States Tax CourtT.C. Memo 1967-15; 1967 Tax Ct. Memo LEXIS 247; 26 T.C.M. (CCH) 95; T.C.M. (RIA) 67015; January 30, 1967*247 Held: Petitioners' substantial understatement of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623428/ | Mayo Holbrook and Verna Holbrook, Petitioners v. Commissioner of Internal Revenue, RespondentHolbrook v. CommissionerDocket No. 1261-74United States Tax Court65 T.C. 415; 1975 U.S. Tax Ct. LEXIS 24; November 26, 1975, Filed *24 Decision will be entered for the respondent. Held, petitioners are not entitled to a percen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623429/ | Brownie Coldiron Logging Company v. Commissioner.Brownie Coldiron Logging Co. v. CommissionerDocket No. 83755.United States Tax CourtT.C. Memo 1961-145; 1961 Tax Ct. Memo LEXIS 207; 20 T.C.M. (CCH) 731; T.C.M. (RIA) 61145; May 19, 1961*207 Frederick A. Jahnke, Esq., Executive Bldg., Portland, Ore. for petitioner. Walt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623432/ | ORVILLE B. and MARTHA J. SILVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSilvey v. CommissionerDocket No. 5607-75.United States Tax CourtT.C. Memo 1976-401; 1976 Tax Ct. Memo LEXIS 2; 35 T.C.M. (CCH) 1812; T.C.M. (RIA) 760401; December 30, 1976, Filed Orville B. and Martha J. Silvey, pro se. Thomas ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623433/ | C. H. REINHOLDT & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.C. H. Reinholdt & Co. v. CommissionerDocket No. 13392.United States Board of Tax Appeals13 B.T.A. 905; 1928 BTA LEXIS 3157; October 10, 1928, Promulgated *3157 Proof held insufficient to overcome the presumption that the Commissioner's ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623434/ | Albert V. Moore, Petitioner, v. Commissioner of Internal Revenue, Respondent. Margaret T. Oden Trust, Wells Fargo Bank & Union Trust Co., Trustee and Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Margaret T. Oden, Petitioner, v. Commissioner of Internal Revenue, RespondentMoore v. Commissio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623435/ | Clyde R. Royals, Sr. v. Commissioner.Royals v. CommissionerDocket No. 46957.United States Tax CourtT.C. Memo 1955-62; 1955 Tax Ct. Memo LEXIS 279; 14 T.C.M. (CCH) 199; T.C.M. (RIA) 55062; March 15, 1955*279 From 1940 to 1947, inclusive, petitioner received income from a hauling and construction business, a motor servi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623437/ | J. NOAH H. SLEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Slee v. CommissionerDocket Nos. 17306, 21233, 36603, 39727.United States Board of Tax Appeals15 B.T.A. 710; 1929 BTA LEXIS 2800; March 6, 1929, Promulgated *2800 Contributions to the American Birth Control League and the American Birth Contro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623438/ | Harmony Dairy Company v. Commissioner.Harmony Dairy Co. v. CommissionerDocket Nos. 76486, 82566.United States Tax CourtT.C. Memo 1960-109; 1960 Tax Ct. Memo LEXIS 174; 19 T.C.M. (CCH) 582; T.C.M. (RIA) 60109; May 31, 1960Robert G. MacAlister, Esq., 3700 Grant Building, Pittsburgh, Pa., Albert Duff Brandon, Esq., and Fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623440/ | Lilian Bond Smith, Petitioner, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 42454United States Tax Court21 T.C. 353; 1953 U.S. Tax Ct. LEXIS 15; December 8, 1953, Promulgated *15 Decision will be entered under Rule 50. Petitioner and her husband executed a separation agreement in 1937... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623441/ | Wallace O. Leonard, et al. * v. Commissioner. Leonard v. CommissionerDocket Nos. 26966, 27349, 27357, 27358, 27365, 27366, 27367.United States Tax Court1952 Tax Ct. Memo LEXIS 355; 11 T.C.M. (CCH) 12; T.C.M. (RIA) 52001; January 11, 1952*355 Petitioners' wives reported as their own certain income from joint ventures i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623442/ | International Flavors & Fragrances Inc., Petitioner v. Commissioner of Internal Revenue, RespondentInternational Flavors & Fragrances, Inc. v. CommissionerDocket No. 7768-70United States Tax Court62 T.C. 232; 1974 U.S. Tax Ct. LEXIS 104; 62 T.C. No. 26; May 16, 1974, Filed *104 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623443/ | JOHN M. SEELY and BARBARA J. SEELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSeely v. CommissionerDocket No. 22230-83.United States Tax CourtT.C. Memo 1986-216; 1986 Tax Ct. Memo LEXIS 390; 51 T.C.M. (CCH) 1087; T.C.M. (RIA) 86216; May 29, 1986. Debra L. Bowen, for the petitioners. Paul H. Weisman, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623444/ | FERRARI CARANO VINEYARDS and WINERY, DONALD L. CARANO, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Ferrari Carano Vineyards & Winery v. CommissionerDocket No. 19117-96United States Tax Court1997 U.S. Tax Ct. LEXIS 77; November 12, 1997, Entered *77 Joseph H. Gale, Judge. GaleDECISI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623445/ | ALFRED RICE and PEARL RICE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Rice v. CommissionerDocket Nos. 4808-72, 4809-72, 5057-72, 5058-72, 5059-72, 5060-72.United States Tax CourtT.C. Memo 1979-249; 1979 Tax Ct. Memo LEXIS 277; 38 T.C.M. (CCH) 990; T.C.M. (RIA) 79249; June 28, 1979, Filed *27... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623446/ | APPEAL OF HUB SHOE CO.Hub Shoe Co. v. CommissionerDocket No. 1170.United States Board of Tax Appeals2 B.T.A. 836; 1925 BTA LEXIS 2249; October 12, 1925, Decided Submitted April 9, 1925. *2249 When a business conducted by a corporation is continued after its charter expires by limitation, the income is not taxable to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623448/ | PETER C. CHEN ans NATALIA L. CHEN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentChen v. CommissionerDocket No. 2071-78.United States Tax CourtT.C. Memo 1979-407; 1979 Tax Ct. Memo LEXIS 118; 39 T.C.M. (CCH) 273; T.C.M. (RIA) 79407; September 26, 1979, Filed Peter C. Chen, pro se. Jerrome Duncan, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623560/ | OREN F. POTITO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent OREN F. POTITO and HELEN M. POTITO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPotito v. CommissionerDocket No. 5304-68, 5305-68.United States Tax CourtT.C. Memo 1975-187; 1975 Tax Ct. Memo LEXIS 185; 34 T.C.M. (CCH) 804; T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623563/ | NEVADA-MASSACHUSETTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nevada-Massachusetts Co. v. CommissionerDocket No. 101240.United States Board of Tax Appeals43 B.T.A. 1127; 1941 BTA LEXIS 1411; March 25, 1941, Promulgated *1411 A contract provision that out of the net proceeds of operation of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653913/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 294 EAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4537846/ | Judiciary | Opinions
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https://www.courtlistener.com/api/rest/v3/opinions/4653915/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 242 EAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4623455/ | John J. Kalbac and Dorothy Kalbac v. Commissioner. John G. Kiske and Clara Kiske v. Commissioner.Kalbac v. CommissionerDocket Nos. 79794, 79795.United States Tax CourtT.C. Memo 1961-47; 1961 Tax Ct. Memo LEXIS 299; 20 T.C.M. (CCH) 262; T.C.M. (RIA) 61047; February 24, 1961*299 Under the will of the president and princ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623456/ | William A. Joplin, Jr., and Louella L. Joplin et al., Petitioners, 1 v. Commissioner of Internal Revenue, RespondentJoplin v. CommissionerDocket Nos. 31489, 31490, 31491, 31492, 31493United States Tax Court17 T.C. 1526; 1952 U.S. Tax Ct. LEXIS 245; March 19, 1952, Promulgated *245 Decisions will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
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