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https://www.courtlistener.com/api/rest/v3/opinions/4623457/ | Joseph E. Seagram & Sons, Inc., Transferee, v. Commissioner of Internal Revenue, RespondentJoseph E. Seagram & Sons, Inc. v. CommissionerDocket No. 5310-64United States Tax Court46 T.C. 698; 1966 U.S. Tax Ct. LEXIS 48; August 31, 1966, Filed *48 Decision will be entered under Rule 50. Corporation A, in order to withdr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623459/ | The National Power Machinery Company v. Commissioner.National Power Mach. Co. v. CommissionerDocket No. 3285.United States Tax Court1944 Tax Ct. Memo LEXIS 119; 3 T.C.M. (CCH) 934; T.C.M. (RIA) 44294; September 14, 1944*119 Henry S. Gottfried, Esq., 1114 Hippodrome Bldg., Cleveland, O., for the petitioner. Thomas F. C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623460/ | JOSEF MAATUK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMaatuk v. CommissionerDocket No. 5350-80.United States Tax CourtT.C. Memo 1982-487; 1982 Tax Ct. Memo LEXIS 259; 44 T.C.M. (CCH) 932; T.C.M. (RIA) 82487; August 24, 1982. *259 Held: Respondent's disallowance of petitioner's claimed business expens... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623461/ | APPEAL OF ASSOCIATED GAS & ELECTRIC CO.Associated Gas & Electric Co. v. CommissionerDocket No. 2296.United States Board of Tax Appeals2 B.T.A. 263; 1925 BTA LEXIS 2495; June 30, 1925, Decided Submitted May 6, 1925. *2495 1. A liability accrues in the year in which demand for payment may be and is lawfully made. 2. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623462/ | Rubber Research Inc., a Minnesota Corporation v. Commissioner.Rubber Research, Inc. v. CommissionerDocket No. 419-67.United States Tax CourtT.C. Memo 1969-24; 1969 Tax Ct. Memo LEXIS 271; 28 T.C.M. (CCH) 118; T.C.M. (RIA) 69024; February 3, 1969, Filed Harry H. Peterson, 738 Midland Bank*272 Bldg., Minneapolis, Minn.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623464/ | ACME CONSTRUCTION CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAcme Constr. Co. v. CommissionerDocket No. 7017-93United States Tax CourtT.C. Memo 1995-6; 1995 Tax Ct. Memo LEXIS 4; 69 T.C.M. (CCH) 1596; January 9, 1995, Filed *4 Decision will be entered under Rule 155. For petitioner: Lewis T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623465/ | L. M. Lockhart, Petitioner, v. Commissioner of Internal Revenue, RespondentLockhart v. CommissionerDocket No. 89447United States Tax Court43 T.C. 776; 1965 U.S. Tax Ct. LEXIS 116; March 15, 1965, Filed March 15, 1965, Filed *116 Decision will be entered for the respondent. 1. "Hobby losses" from operation of a ranch w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623467/ | DANIEL I. RHODE AND SALLY RHODE, ET AL., 1 Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent Rhode v. CommissionerDocket Nos. 29749-85, 21395-87, 23091-87, 23545-87, 28413-87.United States Tax CourtT.C. Memo 1990-656; 1990 Tax Ct. Memo LEXIS 731; 60 T.C.M. (CCH) 1535; T.C.M. (RIA) 90656; December 31, 1990, Fil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623480/ | APPEAL OF C. F. HOVEY CO.C. F. Hovey Co. v. CommissionerDocket No. 5448.United States Board of Tax Appeals4 B.T.A. 175; 1926 BTA LEXIS 2351; June 22, 1926, Decided Submitted February 11, 1926. *2351 The value of good will paid in to a corporation for shares of capital stock determined. Frank J. Albus, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623481/ | Estate of Adolph J. Koch, George Koch, Executor v. Commissioner.Estate of Koch v. CommissionerDocket No. 108007.United States Tax Court1943 Tax Ct. Memo LEXIS 363; 1 T.C.M. (CCH) 898; T.C.M. (RIA) 43170; April 13, 1943*363 Gerald S. Chargin, Esq., for the petitioner. Arthur L. Murray, Esq., for the respondent. MELLOT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623482/ | Raymond E. Sampson and Geneva Sampson v. Commissioner.Sampson v. CommissionerDocket No. 3874-69 SC.United States Tax CourtT.C. Memo 1970-212; 1970 Tax Ct. Memo LEXIS 147; 29 T.C.M. (CCH) 927; T.C.M. (RIA) 70212; July 27, 1970, Filed *147 Raymond E. Sampson, pro se, 12,132 U.S. Route 42, Cincinnati, Ohio. Rudolf L. Jan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623484/ | THE HOWARD HUGHES COMPANY, LLC, f.k.a. THE HOWARD HUGHES CORPORATION, AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HOWARD HUGHES PROPERTIES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHoward Hughes Co., LLC v. Comm'rDocket Nos. 10539-11, 10565-11.United States Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623487/ | Western Credit Company, Inc., a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentWestern Credit Co. v. CommissionerDocket No. 82457United States Tax Court38 T.C. 979; 1962 U.S. Tax Ct. LEXIS 63; September 28, 1962, Filed *63 Decision will be entered for the respondent. Held, "contract charges" m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623488/ | J. S. HATCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. BARNETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hatcher v. CommissionerDocket Nos. 28742, 28743.United States Board of Tax Appeals18 B.T.A. 632; 1930 BTA LEXIS 2617; January 6, 1930, Promulgated *2617 Guy Mason, Esq., C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623489/ | JAMES P. CARR and YVONNE C. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarr v. CommissionerDocket Nos. 7668-79, 1532-80.United States Tax CourtT.C. Memo 1981-289; 1981 Tax Ct. Memo LEXIS 453; 42 T.C.M. (CCH) 77; T.C.M. (RIA) 81289; June 15, 1981. James P. Carr, pro se. James A. Nelson, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623490/ | GLORIA J. GOODSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES R. GOODSMAN AND MARILYN E. GOODSMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGoodsman v. CommissionerDocket Nos. 24229-81, 24912-81.United States Tax CourtT.C. Memo 1985-596; 1985 Tax Ct. Memo LEXIS 29; 51 T.C.M. (C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623491/ | GARY J. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 6838-78.United States Tax CourtT.C. Memo 1979-315; 1979 Tax Ct. Memo LEXIS 211; 38 T.C.M. (CCH) 1224; T.C.M. (RIA) 79315; August 14, 1979, Filed *211 Gary J. Smith, pro se. Thomas G. Hodel, for the respondent. FE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623492/ | H. Dale Gunther and Marie M. Gunther, Gene W. Gunther and Lois H. Gunther, James L. Bjorkman and Penelope A. Bjorkman, Peter C. Gunther and Mary Lou Gunther, Donald S. Robinson and Pamela G. Robinson, Prudence G. Hillier, and Gary B. Gunther, Petitioners v. Commissioner of Internal Revenue, RespondentGunther v. Commiss... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623493/ | GWENDOLYN LEE HOOKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHooks v. CommissionerDocket No. 14720-92United States Tax CourtT.C. Memo 1993-437; 1993 Tax Ct. Memo LEXIS 446; 66 T.C.M. (CCH) 797; September 20, 1993, Filed *446 Decision will be entered under Rule 155. Gwendolyn Lee Hooks, pro se. For r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623494/ | MAUREEN PATRICIA WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. Comm'rNo. 1026-07LUnited States Tax Court131 T.C. 47; 2008 U.S. Tax Ct. LEXIS 22; 131 T.C. No. 5; September 10, 2008, Filed*22 P did not timely request a hearing with R's Appeals Office with respect to a proposed levy action. A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623495/ | GAYLORD MERCANTILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gaylord Mercantile Co. v. CommissionerDocket No. 13077.United States Board of Tax Appeals13 B.T.A. 702; 1928 BTA LEXIS 3203; October 1, 1928, Promulgated *3203 George E. Wallace, Esq., and Charles H. Preston, C.P.A., for the petitioner.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623498/ | Richard M. Pereles and Daphne L. Pereles v. Commissioner.Pereles v. CommissionerDocket No. 1364-68.United States Tax CourtT.C. Memo 1969-174; 1969 Tax Ct. Memo LEXIS 123; 28 T.C.M. (CCH) 872; T.C.M. (RIA) 69174; August 25, 1969, Filed *123 Harold R. Williams, Tennessee Bldg., Houston, Tex., for the petitioners. W. Ree... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623499/ | E.C. and LOUISE P. WESTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeston v. CommissionerDocket No. 13088-78.United States Tax CourtT.C. Memo 1981-166; 1981 Tax Ct. Memo LEXIS 579; 41 T.C.M. (CCH) 1232; T.C.M. (RIA) 81166; April 7, 1981. *579 In Sept. 1975, P was employed as an iron worker in St. J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623501/ | LUTHER B. and BERTHA SUE NELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNelson v. CommissionerDocket No. 18807-80.United States Tax CourtT.C. Memo 1982-191; 1982 Tax Ct. Memo LEXIS 554; 43 T.C.M. (CCH) 1054; T.C.M. (RIA) 82191; April 13, 1982. Luther B. Nelson, pro se. John L. Hopkins, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623502/ | CHARTIERS CREEK COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chartiers Greek Coal Co. v. CommissionerDocket No. 9652.United States Board of Tax Appeals10 B.T.A. 984; 1928 BTA LEXIS 3982; February 24, 1928, Promulgated *3982 1. INVESTED CAPITAL. - Paid-in surplus allowed in an amount by which ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623449/ | Joseph H. Miller and Rose B. Miller, Petitioners, v. Commissioner of Internal Revenue, Respondent. Samuel Miller and Emma S. Miller, Petitioners, v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket Nos. 51489, 51492United States Tax Court26 T.C. 115; 1956 U.S. Tax Ct. LEXIS 212; April 20, 1956,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623451/ | Don Cornish and Monice C. Cornish v. Commissioner.Cornish v. CommissionerDocket No. 1454-68.United States Tax CourtT.C. Memo 1970-51; 1970 Tax Ct. Memo LEXIS 310; 29 T.C.M. (CCH) 235; T.C.M. (RIA) 70051; February 26, 1970, filed. Don Cornish, pro se, 2540 N.E. 97th, St., Seattle Wash. G. Phil Harney, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623557/ | William R. Sieg v. Commissioner. Harry L. Mathers and Winifred Mathers v. Commissioner.Sieg v. CommissionerDocket Nos. 303-69 SC, 1952-69 SC.United States Tax CourtT.C. Memo 1969-210; 1969 Tax Ct. Memo LEXIS 86; 28 T.C.M. (CCH) 1110; T.C.M. (RIA) 69210; October 9, 1969, Filed Robert G. MacAlister, Grant Bldg., Pettsbur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476136/ | OPINION. Van Fossan, Judge: The first question arises from the loss sustained by the petitioner on the sale of 50 shares of stock in the American Distilling Company. It is petitioner’s contention that the amount of the loss is deductible in full as a part of the cost of whiskey sold or as an ordinary and necessary busi... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623558/ | READ PHOSPHATE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Read Phosphate Co. v. CommissionerDocket No. 10238.United States Board of Tax Appeals13 B.T.A. 39; 1928 BTA LEXIS 3326; July 24, 1928, Promulgated *3326 Bags for containing fertilizer are properly the subject of inventory at cost or market... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623559/ | Florida Peach Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentFlorida Peach Corp. v. CommissionerDocket No. 6548-82United States Tax Court90 T.C. 678; 1988 U.S. Tax Ct. LEXIS 41; 90 T.C. No. 41; April 12, 1988. April 12, 1988, Filed *41 P was a debtor in a bankruptcy proceeding having filed a v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623565/ | Jefferson D. Robinson, Jr., by the Toledo Trust Company, Joseph W. Robinson and Richard D. Logan, Executors of the Estate of Jefferson D. Robinson, Jr., Deceased v. Commissioner.Robinson v. CommissionerDocket No. 111214.United States Tax Court1943 Tax Ct. Memo LEXIS 215; 2 T.C.M. (CCH) 379; T.C.M. (RIA) 43319; June 30,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623566/ | RAY MORRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris v. CommissionerDocket No. 24010.United States Board of Tax Appeals15 B.T.A. 1252; 1929 BTA LEXIS 2696; April 4, 1929, Promulgated *2696 Petitioner, having filed a joint return of income for himself and wife for the calendar year 1922, is no... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623568/ | JOYCE E. WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHARLES L. WEBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWebb v. CommissionerDocket Nos. 15858-89, 15859-89United States Tax CourtT.C. Memo 1990-581; 1990 Tax Ct. Memo LEXIS 652; 60 T.C.M. (CCH) 1229; T.C.M. (RIA) 90581; Novemb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623569/ | Kamis Engineering Company, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKamis Engineering Co. v. CommissionerDocket Nos. 1659-69, 1668-69, 1669-69, 1670-69, 1671-69United States Tax Court60 T.C. 763; 1973 U.S. Tax Ct. LEXIS 74; 60 T.C. No. 79; August 27, 1973, Filed *74 Decisions will be entered... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623570/ | John T. Gauthier and Katherine J. Gauthier, Petitioners v. Commissioner of Internal Revenue, RespondentGauthier v. CommissionerDocket No. 9403-72United States Tax Court62 T.C. 245; 1974 U.S. Tax Ct. LEXIS 105; 62 T.C. No. 27; May 16, 1974, Filed *105 Rules 70 (a)(1) and 81, Tax Court Rules of Practice and Procedure. -... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623571/ | William T. Grant, Petitioner v. Commissioner of Internal Revenue, RespondentGrant v. CommissionerDocket No. 5143-65United States Tax Court48 T.C. 606; 1967 U.S. Tax Ct. LEXIS 64; July 31, 1967, Filed *64 Decision will be entered under Rule 50. Petitioner created a number of trusts to which he transferred common stock ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623573/ | THE NEW YORK TRUST COMPANY, AS TRUSTEE UNDER TRUST INDENTURE, DATED DECEMBER 24, 1921, BY AND BETWEEN CONRAD HENRY MATTHIESSEN AND SAID THE NEW YORK TRUST COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.New York Trust Co. v. CommissionerDocket No. 28250.United States Board of Tax Appeals27 B.T.A. 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623503/ | MOODY-WARREN COMMERCIAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moody-Warren Commercial Co. v. CommissionerDocket No. 62495.United States Board of Tax Appeals29 B.T.A. 887; 1934 BTA LEXIS 1474; January 23, 1934, Promulgated *1474 Petitioner undertook to inventory feeder lambs on hand at th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623504/ | HERBERT B. COPELAND and ELAINE COPELAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCopeland v. CommissionerDocket No. 1642-78.United States Tax CourtT.C. Memo 1980-476; 1980 Tax Ct. Memo LEXIS 107; 41 T.C.M. (CCH) 253; T.C.M. (RIA) 80476; October 23, 1980, Filed Theodore W. Hirsh,James N.*108 Schuth a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623505/ | ESTATE OF LAURA NELSON KIRKWOOD, DECEASED, IRWIN R. KIRKWOOD, EXECUTOR, JOHN E. WILSON, EXECUTOR OF ESTATE OF IRWIN R. KIRKWOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kirkwood v. CommissionerDocket No. 40845.United States Board of Tax Appeals23 B.T.A. 955; 1931 BTA LEXIS 1790; June 30, 1931, Promu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623506/ | APPEALS OF M. C. STOCKBRIDGE, MRS. M. C. STOCKBRIDGE, MRS. ALICE D. HENDERSON, EXECUTRIX, S. H. HENDERSON, JR., MRS. S. H. HENDERSON, JR.Stockbridge v. CommissionerDocket Nos. 1866, 1867, 1875, 1916, 1917.United States Board of Tax Appeals2 B.T.A. 327; 1925 BTA LEXIS 2461; July 11, 1925, Decided Submitted May 20, 1925.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623509/ | MARK MARION AKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAkins v. CommissionerDocket No. 10765-92United States Tax CourtT.C. Memo 1993-256; 1993 Tax Ct. Memo LEXIS 260; 65 T.C.M. (CCH) 2937; June 10, 1993, Filed Decision will be entered under Rule 155. *260 For Mark Marion Akins, pro se. For respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623510/ | CAR-RON ASPHALT PAVING CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCar-Ron Asphalt Paving Co. v. CommissionerDocket No. 7341-81.United States Tax CourtT.C. Memo 1983-548; 1983 Tax Ct. Memo LEXIS 240; 46 T.C.M. (CCH) 1314; T.C.M. (RIA) 83548; September 7, 1983. Michael J. Occhionero, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623511/ | Burr Oaks Corporation, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentBurr Oaks Corp. v. CommissionerDocket Nos. 4771-62, 4772-62, 1581-63, 1583-63United States Tax Court43 T.C. 635; 1965 U.S. Tax Ct. LEXIS 129; 43 T.C. No. 51; February 11, 1965, Filed February 11, 1965, Filed *129 Decisions will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623513/ | C. P. LATHROP & CO., INC., AND SOUTHERN SAND & GRAVEL CO., INC., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.C. P. Lathrop & Co. v. CommissionerDocket No. 6603.United States Board of Tax Appeals5 B.T.A. 879; 1926 BTA LEXIS 2745; December 21, 1926, Promulgated *2745 1. Petitioners were affiliated duri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623515/ | GARY N. TJOSSEM AND MARILYN E. TJOSSEM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTjossem v. CommissionerDocket No. 7747-91United States Tax CourtT.C. Memo 1991-626; 1991 Tax Ct. Memo LEXIS 674; 62 T.C.M. (CCH) 1555; T.C.M. (RIA) 91626; December 17, 1991, Filed *674 Leonard Thomas Bradt, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623516/ | OZARK MILLS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ozark Mills, Inc. v. CommissionerDocket No. 4377.United States Board of Tax Appeals6 B.T.A. 1179; 1927 BTA LEXIS 3311; April 30, 1927, Promulgated *3311 Petitioner's method of valuing raw cotton inventories on a cost basis by the use of per... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623518/ | SYDNEY R. WRIGHTINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wrightington v. CommissionerDocket No. 91371.United States Board of Tax Appeals38 B.T.A. 1230; 1938 BTA LEXIS 773; November 22, 1938, Promulgated *773 The fixed compensation of Town Counsel of Lexington, Massachusetts, is immune from F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623519/ | ESTATE OF RALPH A. BALAZS, Deceased, NOVICE M. BALAZS, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Balazs v. CommissionerDocket No. 1994-78United States Tax CourtT.C. Memo 1981-423; 1981 Tax Ct. Memo LEXIS 316; 42 T.C.M. (CCH) 632; T.C.M. (RIA) 81423; August 12, 1981. *316 A. Jeffrey... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623523/ | Chaney & Hope, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentChaney & Hope, Inc. v. CommissionerDocket No. 12431-78United States Tax Court80 T.C. 263; 1983 U.S. Tax Ct. LEXIS 124; 80 T.C. No. 6; January 24, 1983, Filed *124 Decision will be entered for the respondent for the fiscal years 1973 and 1974... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623524/ | PEDRO M. RAMOS AND LOURDES RAMOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRamos v. CommissionerDocket No. 13817-78.United States Tax CourtT.C. Memo 1981-473; 1981 Tax Ct. Memo LEXIS 269; 42 T.C.M. (CCH) 924; T.C.M. (RIA) 81473; August 31, 1981. Luis Medina, for the petitioners. Marion L. Westen , f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623528/ | Matson Navigation Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Alexander and Baldwin, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMatson Navigation Co. v. CommissionerDocket Nos. 1625-74, 1626-74United States Tax Court67 T.C. 938; 1977 U.S. Tax Ct. LEXIS 139; March 16, 1977, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623529/ | Henry Cartan and Barbara Sesnon Cartan, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentCartan v. CommissionerDocket Nos. 56818, 56819, 56821United States Tax Court30 T.C. 308; 1958 U.S. Tax Ct. LEXIS 191; 9 Oil & Gas Rep. 833; May 16, 1958, Filed *191 Decisions will be entered under Rule 50. 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623530/ | JOHN SINGLE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSingle v. CommissionerDocket No. 35048-87.United States Tax CourtT.C. Memo 1988-549; 1988 Tax Ct. Memo LEXIS 578; 56 T.C.M. (CCH) 762; T.C.M. (RIA) 88549; November 30, 1988; As amended December 7, 1988 *578 P and his wife jointly filed state i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623531/ | BRUCE P. JOHNSON AND WILDA L. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJOHNSON v. COMMISSIONERDocket No. 19207-81.United States Tax CourtT.C. Memo 1984-599; 1984 Tax Ct. Memo LEXIS 73; 49 T.C.M. (CCH) 91; T.C.M. (RIA) 84599; November 19, 1984. Bruce P. Johnson, pro se. Elaine T. Moriwaki, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623533/ | R. M. SMITH, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith, Inc. v. CommissionerDocket No. 478-74.United States Tax CourtT.C. Memo 1977-23; 1977 Tax Ct. Memo LEXIS 422; 36 T.C.M. (CCH) 97; T.C.M. (RIA) 770023; January 31, 1977, Filed *422 Held: Values of patents on various types of lawn and gard... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623534/ | ADA ORTHOPEDIC, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAda Orthopedic, Inc. v. CommissionerDocket No. 14112-93RUnited States Tax CourtT.C. Memo 1994-606; 1994 Tax Ct. Memo LEXIS 614; 68 T.C.M. (CCH) 1392; December 12, 1994, Filed *614 Decision will be entered for respondent. For petitioner: C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623535/ | LEO SCHWARTZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JULIUS RICH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schwartz v. CommissionerDocket Nos. 8473, 8697.United States Board of Tax Appeals7 B.T.A. 223; 1927 BTA LEXIS 3226; June 8, 1927, Promulgated *3226 1. The 25 per cent re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623537/ | LEE R. CHRONISTER and ROBERTA L. CHRONISTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChronister v. CommissionerDocket No. 8705-71.United States Tax CourtT.C. Memo 1973-237; 1973 Tax Ct. Memo LEXIS 49; 32 T.C.M. (CCH) 1108; T.C.M. (RIA) 73237; October 25, 1973, Filed Lee R. Chronister, pro se. Richar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623539/ | HENRY S. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 29374.United States Board of Tax Appeals18 B.T.A. 1142; 1930 BTA LEXIS 2508; February 14, 1930, Promulgated *2508 Deduction on account of bad debts disallowed upon the evidence. Howard W. Brown, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623540/ | Michael Cohen v. Commissioner. Herman M. Stein v. Commissioner.Cohen v. CommissionerDocket Nos. 205, 206.United States Tax Court1944 Tax Ct. Memo LEXIS 327; 3 T.C.M. (CCH) 236; T.C.M. (RIA) 44084; March 18, 1944*327 A. Loeb Salkin, Esq., for the petitioners. Scott A. Dahlquist, Esq., for the respondent. SMITH Memoran... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623543/ | D. H. BROWN, BY JAMES A. MITCHELL, GUARDIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket Nos. 5633, 5634.United States Board of Tax Appeals5 B.T.A. 209; 1926 BTA LEXIS 2920; October 27, 1926, Decided *2920 Held, on the evidence, that the debts were not shown to have been asce... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623544/ | J. Rene Harris, Petitioner, v. Commissioner of Internal Revenue, RespondentHarris v. CommissionerDocket No. 36353United States Tax Court22 T.C. 1118; 1954 U.S. Tax Ct. LEXIS 110; August 31, 1954, Filed August 31, 1954, Filed *110 Decision will be entered for the respondent. During the taxable year petitioner was postm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623545/ | Joseph S. LoParo v. Commissioner.Joseph S. LoParo v. CommissionerDocket No. 17398.United States Tax Court1949 Tax Ct. Memo LEXIS 84; 8 T.C.M. (CCH) 795; T.C.M. (RIA) 49214; September 1, 1949*84 Petitioner's income for the calendar years 1944 and 1945 determined by the net worth method, and the respondent's imposition ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623549/ | Estate of Philip Landau, Deceased, Herbert Landau and Sidney Landau, Executors, v. Commissioner of Internal Revenue, RespondentLandau v. CommissionerDocket No. 40824United States Tax Court21 T.C. 727; 1954 U.S. Tax Ct. LEXIS 293; February 18, 1954, Promulgated *293 Decision will be entered for the respondent. Deductio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653916/ | 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/4623574/ | WILLIAM FRANKLIN SMITH AND ALTA R. SMITH, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Smith v. Comm'rDocket No. 12400-93United States Tax CourtT.C. Memo 1995-304; 1995 Tax Ct. Memo LEXIS 304; 70 T.C.M. (CCH) 30; July 12, 1995, Filed *304 Decision will be entered for respondent. Alta R. Smith, pro se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476162/ | OPINION. Bruce, Judge: The questions presented for decision are (1) whether the amount petitioner received as compensation for services rendered by way of a bargain purchase of his employer’s stock should be measured by the difference between the option price and the market price on the day the option was authorized or... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623576/ | Estate of Thomas E. Gannett, Ella J. Gannett, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentGannett v. CommissionerDocket No. 45409United States Tax Court24 T.C. 654; 1955 U.S. Tax Ct. LEXIS 141; July 14, 1955, Filed *141 Decision will be entered for the petitioner. Sole purpose of adminis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623578/ | Henry L. Watkins v. Commissioner. Walter A. Biesterfeldt v. Commissioner.Watkins v. CommissionerDocket Nos. 21387, 21388.United States Tax Court1950 Tax Ct. Memo LEXIS 176; 9 T.C.M. (CCH) 448; T.C.M. (RIA) 50135; June 12, 1950*176 Wayne B. Wright, Esq., and Thomas F. McDonald, Esq., 780-812 Olive St., St. Louis 1, Mo.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623579/ | WILLIAM DUNNEGAN AND JACQUELINE FISHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDunnegan v. CommissionerDocket No. 8428-94United States Tax CourtT.C. Memo 1995-167; 1995 Tax Ct. Memo LEXIS 159; 69 T.C.M. (CCH) 2391; April 11, 1995, Filed Decision will be entered under Rule 155. In 1985, P and his pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623580/ | BRUCE W. AND BARBARA M. CLAUSSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClausse v. CommissionerDocket No. 3383-94United States Tax CourtT.C. Memo 1995-198; 1995 Tax Ct. Memo LEXIS 198; 69 T.C.M. (CCH) 2546; May 4, 1995, Filed *198 Decision will be entered for respondent. Bruce W. and Barbara M. Cl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623582/ | OAK KNOLL CELLAR, WILLIAM P. JAEGER, JR., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOak Knoll Cellar v. CommissionerDocket Nos. 11758-92, 4239-93United States Tax CourtT.C. Memo 1994-396; 1994 Tax Ct. Memo LEXIS 407; 68 T.C.M. (CCH) 412; 94-2 U.S. Tax Cas. (CCH) P47,958; August 18, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623583/ | GEORGE H. BELSHAW and ETHA S. BELSHAW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBelshaw v. CommissionerDocket No. 9706-80.United States Tax CourtT.C. Memo 1983-157; 1983 Tax Ct. Memo LEXIS 626; 45 T.C.M. (CCH) 1062; T.C.M. (RIA) 83157; March 23, 1983. William A. Cohan and Gloria T. Svanas, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623584/ | INTERNATIONAL BANDING MACHINE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.International Banding Machine Co. v. CommissionerDocket No. 13744.United States Board of Tax Appeals12 B.T.A. 1062; 1928 BTA LEXIS 3413; June 30, 1928, Promulgated *3413 The cash value of an application for a patent paid into... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623585/ | MOTTY EITINGON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES EITINGON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NAUM EITINGON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eitingon v. CommissionerDocket Nos. 58854, 60163, 60610.United States Board of Tax Appe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623587/ | Walter Bachrach v. Commissioner. Richard Uhlmann v. Commissioner. Alice U. Benjamin v. Commissioner.Bachrach v. CommissionerDocket Nos. 17025, 17083, 17084.United States Tax Court1949 Tax Ct. Memo LEXIS 212; 8 T.C.M. (CCH) 373; T.C.M. (RIA) 49092; April 22, 1949*212 Morris Solomon, Esq., 231 So. La Salle St., Chicago,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623589/ | Clifford J. Straehley and Oriel C. Straehley v. Commissioner. Clifford J. Straehley v. Commissioner.Straehley v. CommissionerDocket Nos. 41431, 50077, 50078.United States Tax CourtT.C. Memo 1955-116; 1955 Tax Ct. Memo LEXIS 224; 14 T.C.M. (CCH) 415; T.C.M. (RIA) 55116; May 6, 1955*224 Upon the facts, held: 1. [Reconst... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623591/ | Marvin Ansel Young and Glendora May Young, Petitioners v. Commissioner of Internal Revenue, Respondent; George C. Wallace and Mauzella Wallace, Petitioners v. Commissioner of Internal Revenue, RespondentYoung v. CommissionerDocket Nos. 3929-69, 3995-69United States Tax Court58 T.C. 629; 1972 U.S. Tax Ct. LEXIS 88; July... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623593/ | JOHN F. GRAYSON and CAROLINE GRAYSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrayson v. CommissionerDocket No. 3736-76.United States Tax CourtT.C. Memo 1977-304; 1977 Tax Ct. Memo LEXIS 141; 36 T.C.M. (CCH) 1201; T.C.M. (RIA) 770304; September 7, 1977, Filed John F. Grayson, pro se. Louis T. Conti, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623594/ | JOHN M. STEVERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Steverson v. CommissionerDocket No. 33351.United States Board of Tax Appeals22 B.T.A. 485; 1931 BTA LEXIS 2118; February 28, 1931, Promulgated *2118 The amount of allowable deduction on account of a fire loss determined. William S. Pritcha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623595/ | ESTATE OF RALPH E. LENHEIM, DECEASED, WILLIAM R. LENHEIM AND BERNARD J. LENHEIM, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Lenheim v. CommissionerDocket No. 38464-87United States Tax CourtT.C. Memo 1990-403; 1990 Tax Ct. Memo LEXIS 420; 60 T.C.M. (CCH) 356; T.C.M. (RIA) 90403; Augus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623596/ | Renner & Maras, Inc. v. Commissioner.Renner & Maras, Inc. v. CommissionerDocket No. 20949.United States Tax Court1950 Tax Ct. Memo LEXIS 189; 9 T.C.M. (CCH) 451; T.C.M. (RIA) 50139; June 2, 1950*189 Benjamin Mahler, Esq., 39 Broadway, New York 6, N. Y., for the petitioner. William A. Schmitt, Esq., and William Edwards... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623597/ | COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. (A DELAWARE CORPORATION), PETITIONER, v.T. W. Warner Co. v. CommissionerDocket No. 22109.United States Board of Tax Appeals19 B.T.A. 872; 1930 BTA LEXIS 2313; May 8, 1930, Promulgated *2313 1. Where the record shows the date of the filing of the return and the expiration ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623598/ | Ruth B. Parks, Petitioner v. Commissioner of Internal Revenue, RespondentParks v. CommissionerDocket Nos. 23041-87, 13496-88United States Tax Court94 T.C. 654; 1990 U.S. Tax Ct. LEXIS 43; 94 T.C. No. 38; April 24, 1990, Filed Decisions will be entered under Rule 155. Held, respondent's determination that petitioner ha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623599/ | Jesse S. Rinehart and Evelyn H. Rinehart, Petitioners, v. Commissioner of Internal Revenue, RespondentRinehart v. CommissionerDocket No. 30180United States Tax Court18 T.C. 672; 1952 U.S. Tax Ct. LEXIS 153; June 26, 1952, Promulgated *153 Decision will be entered under Rule 50. Income -- Compensation for Services -- S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623601/ | PAUL G. DUBOIS and MARY G. DUBOIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDu Bois v. CommissionerDocket No. 10644-78.United States Tax CourtT.C. Memo 1980-143; 1980 Tax Ct. Memo LEXIS 446; 40 T.C.M. (CCH) 263; T.C.M. (RIA) 80143; April 24, 1980, Filed *446 (1) At trial, Ps filed a motion for summar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623602/ | ESTATE OF VICTOR J. STRAUSS, DECEASED, VICTOR J. STRAUSS, JR., SUSAN STRAUSS ROBERTS AND JILL V. SUTTLE, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Strauss v. CommissionerDocket No. 1305-94United States Tax CourtT.C. Memo 1995-248; 1995 Tax Ct. Memo LEXIS 250; 69 T.C.M. (CCH) 2825... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623603/ | LEWIS W. MOORE AND SHIRLEY L. MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUEMoore v. CommissionerDocket No. 32582-83.United States Tax CourtT.C. Memo 1987-626; 1987 Tax Ct. Memo LEXIS 671; 54 T.C.M. (CCH) 1407; T.C.M. (RIA) 87626; December 30, 1987. Thomas F. Topel, Kenneth*672 L. Cutler, J. Marquis Eastwood,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623604/ | PUBLIC OPINION PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Public Opinion Publishing Co. v. CommissionerDocket No. 4474.United States Board of Tax Appeals6 B.T.A. 1255; 1927 BTA LEXIS 3298; May 6, 1927, Promulgated *3298 Commissioner's determination as to capital expenditures approved. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623605/ | FLORENCE V. CRUICKSHANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. G. CRUICKSHANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cruickshank v. CommissionerDocket Nos. 16449, 21790.United States Board of Tax Appeals13 B.T.A. 508; 1928 BTA LEXIS 3241; September 24, 1928, Promulgated ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623606/ | Elliott J. Roschuni and June G. Roschuni, Petitioners, v. Commissioner of Internal Revenue, RespondentRoschuni v. CommissionerDocket No. 4935-62United States Tax Court44 T.C. 80; 1965 U.S. Tax Ct. LEXIS 100; April 16, 1965, Filed *100 Decision will be entered under Rule 50. Issue 6. -- Held, the assessment of any tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623607/ | George M. Still, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGeorge M. Still, Inc. v. CommissionerDocket No. 25744United States Tax Court19 T.C. 1072; 1953 U.S. Tax Ct. LEXIS 221; March 12, 1953, Promulgated *221 Decision will be entered for the respondent. During the fiscal year ended July 31, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623608/ | EDITH HENRY BARBOUR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barbour v. CommissionerDocket No. 100714.United States Board of Tax Appeals44 B.T.A. 1117; 1941 BTA LEXIS 1230; July 29, 1941, Promulgated *1230 1. Increase, due to delay in payment, in award paid to petitioner under Michigan law in cond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623609/ | ANDRE and RUTH FISCELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFiscella v. CommissionerDocket No. 2202-73.United States Tax CourtT.C. Memo 1976-120; 1976 Tax Ct. Memo LEXIS 283; 35 T.C.M. (CCH) 548; T.C.M. (RIA) 760120; April 20, 1976, Filed Morris A. Kaplan, for the petitioners. Michael P. Caster... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623610/ | LORNE A. JOHNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnston v. CommissionerDocket No. 110-82.United States Tax CourtT.C. Memo 1984-374; 1984 Tax Ct. Memo LEXIS 298; 48 T.C.M. (CCH) 553; T.C.M. (RIA) 84374; July 23, 1984. Joseph V. Sliskovich, for the petitioner. Darren M. Larsen, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623611/ | APPEAL OF EDWIN SCHIELE DISTILLING CO.Edwin Schiele Distilling Co. v. CommissionerDocket No. 3521.United States Board of Tax Appeals3 B.T.A. 873; 1926 BTA LEXIS 2543; February 18, 1926, Decided Submitted November 23, 1925. *2543 To be included in statutory invested capital, intangible assets paid in for stock must ha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623612/ | O'Donnell and Elizabeth M. Patrick, Petitioners, v. Commissioner of Internal Revenue, RespondentPatrick v. CommissionerDocket No. 66799United States Tax Court31 T.C. 1175; 1959 U.S. Tax Ct. LEXIS 217; March 20, 1959, Filed *217 Decision will be entered under Rule 50. Held, that the improved and unimproved lots sold in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623614/ | James A. Carpenter and Cloris A. Carpenter, Petitioners, v. Commissioner of Internal Revenue, Respondent. Richard E. Nealy and Verda Nealy, Petitioners, v. Commissioner of Internal Revenue, RespondentCarpenter v. CommissionerDocket Nos. 79509, 79510United States Tax Court36 T.C. 797; 1961 U.S. Tax Ct. LEXIS 104; July ... | 01-04-2023 | 11-21-2020 |
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