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https://www.courtlistener.com/api/rest/v3/opinions/4623615/ | ESTATE OF JAMES DURKIN, SR., DECEASED, JAMES J. DURKIN, JR., PERSONAL REPRESENTATIVE, AND ANNA JEAN DURKIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of DurkinDocket No. 47036-86United States Tax CourtT.C. Memo 1992-325; 1992 Tax Ct. Memo LEXIS 348; 63 T.C.M. (CCH) 3111; June 8, 1992, Filed *348... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623616/ | Louis Morris, Petitioner, v. Commissioner of Internal Revenue, RespondentMorris v. CommissionerDocket No. 42101United States Tax Court30 T.C. 928; 1958 U.S. Tax Ct. LEXIS 123; July 16, 1958, Filed *123 Decision will be entered under Rule 50. 1. Held, petition dismissed for lack of prosecution, and deficiencies and add... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653917/ | [J-59AB-2020]
IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
SAYLOR, C.J., BAER, TODD, DONOHUE, DOUGHERTY, WECHT, MUNDY, JJ.
COMMONWEALTH OF PENNSYLVANIA, : No. 774 CAP
:
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4653918/ | IN THE SUPREME COURT OF PENNSYLVANIA
WESTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 261 WAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4623620/ | ARLEN B. LOONEY and DOREEN M. LOONEY; RONALD K. MULLIN and KATHLEEN MULLIN; and R. MAX ETTER, JR. and SUSAN K. ETTER, Petitioners v. COMMISSIONER of INTERNAL REVENUE, RespondentLooney v. CommissionerDocket Nos. 20963-83, 35210-83, 35211-83.United States Tax CourtT.C. Memo 1985-326; 1985 Tax Ct. Memo LEXIS 309; 50 T.C.M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623621/ | Leonard Schwobel and Carole S. Schwobel v. Commissioner. Otis Tom Budd and Jewell D. Budd v. Commissioner.Schwobel v. CommissionerDocket Nos. 1739-63, 1057-64.United States Tax CourtT.C. Memo 1965-152; 1965 Tax Ct. Memo LEXIS 178; 24 T.C.M. (CCH) 802; T.C.M. (RIA) 65152; June 2, 1965*178 Leonard D. Schwobel, pro se in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562818/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 19-2162
UNITED STATES OF AMERICA,
Plaintiff-Appellee
v.
ROLAND PULLIAM,
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623622/ | Frederick L. and Catherine V. Sullivan v. Commissioner.Sullivan v. CommissionerDocket No. 2162-66.United States Tax CourtT.C. Memo 1968-111; 1968 Tax Ct. Memo LEXIS 185; 27 T.C.M. (CCH) 538; T.C.M. (RIA) 68111; June 11, 1968. Filed *185 Bad debt deduction disallowed for failure to prove worthlessness in the taxable ye... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623624/ | ELMER H. AND LENA A. BOYLE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoyle v. CommissionerDocket No. 326-79.United States Tax CourtT.C. Memo 1980-123; 1980 Tax Ct. Memo LEXIS 462; 40 T.C.M. (CCH) 179; T.C.M. (RIA) 80123; April 17, 1980, Filed Elmer H. Boyle, pro se. Carolyn M. Parr, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623626/ | George A. Butler and Anne G. Butler v. Commissioner. John M. Sheesley and Jean Sheesley v. Commissioner. Otto B. Schoenfeld and Hazel Schoenfeld v. Commissioner.Butler v. CommissionerDocket Nos. 58729-58731.United States Tax CourtT.C. Memo 1958-150; 1958 Tax Ct. Memo LEXIS 79; 17 T.C.M. (CCH) 752; T.C.M. (RIA) 58150; J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623627/ | EDYTHE L. R. DYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDyer v. CommissionerDocket No. 29998-88United States Tax CourtT.C. Memo 1990-51; 1990 Tax Ct. Memo LEXIS 49; 58 T.C.M. (CCH) 1321; T.C.M. (RIA) 90051; January 30, 1990Calvin E. True, for the petitioner. Robert M. Finkel and Gerald J. O'Toole, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623628/ | E. S. Iley, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentIley v. CommissionerDocket No. 287271United States Tax Court19 T.C. 631; 1952 U.S. Tax Ct. LEXIS 5; December 31, 1952, Promulgated *5 Decisions will be entered under Rule 50. 1. Held, respondent's determination that deficiencies in the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623630/ | RICHARD J. MADDEN AND PAMELA A. MADDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMadden v. CommissionerDocket Nos. 19679-85; 5790-86.United States Tax CourtT.C. Memo 1989-162; 1989 Tax Ct. Memo LEXIS 162; 57 T.C.M. (CCH) 84; T.C.M. (RIA) 89162; April 13, 1989David A. Schmudde and Martin M. Shenkman,*1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623631/ | ESTATE OF MARY AUGUSTA SANTRY, EMIL SEBETIC and MARGARET LOUISE EMMET, Executors, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Santry v. CommissionerDocket No. 5018-80.United States Tax CourtT.C. Memo 1982-400; 1982 Tax Ct. Memo LEXIS 343; 44 T.C.M. (CCH) 488; T.C.M. (RIA) 82400; July 19, 1982. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623634/ | ANNIE TROLL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Troll v. CommissionerDocket No. 61215.United States Board of Tax Appeals33 B.T.A. 598; 1935 BTA LEXIS 728; November 29, 1935, Promulgated *728 Held, that respondent, having failed to show that at the time of the transfers of certain property to pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623635/ | Madison Newspapers, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMadison Newspapers, Inc. v. CommissionerDocket No. 54790United States Tax Court27 T.C. 618; 1956 U.S. Tax Ct. LEXIS 4; December 26, 1956, Filed *4 Decision will be entered for the respondent. Excess Profits Tax Act of 1950, Sec. 459 (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623636/ | RALPH W. BALES AND RUTH C. BALES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bales v. CommissionerDocket Nos. 12479-82, 28639-84, 18832-82, 28657-84, 4499-83, 28681-84, 12274-83, 28787-84, 13174-83, 28938-84, 13800-83, 29108-84, 14178-83, 29111-84, 14956-83, 29404-84, 16414-83, 29464-84, 1809... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623637/ | Meyer Beberman v. Commissioner.Beberman v. CommissionerDocket No. 42576.United States Tax Court1954 Tax Ct. Memo LEXIS 293; 13 T.C.M. (CCH) 168; T.C.M. (RIA) 54058; February 19, 1954*293 James T. Lodge, Esq., for the respondent. MURDOCK Memorandum Findings of Fact and Opinion The Commissioner determined deficiencies ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623638/ | GUARANTY TRUST COMPANY OF NEW YORK, EXECUTOR, ESTATE OF LAMAR L. FLEMING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guaranty Trust Co. v. CommissionerDocket No. 78362.United States Board of Tax Appeals34 B.T.A. 384; 1936 BTA LEXIS 707; April 21, 1936, Promulgated *707 1. Decedent, until his death on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623639/ | SAMUEL G. AND HAZEL P. EUBANKS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Eubanks v. CommissionerDocket Nos. 22470-88, 22471-88, 22472-88United States Tax CourtT.C. Memo 1990-227; 1990 Tax Ct. Memo LEXIS 261; 59 T.C.M. (CCH) 529; T.C.M. (RIA) 90227; May 7, 1990, Filed *261 Decisions will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623642/ | Charles L. Vaughn and Dorothy B. Vaughn, Petitioners v. Commissioner of Internal Revenue, RespondentVaughn v. CommissionerDocket No. 916-78United States Tax Court87 T.C. 164; 1986 U.S. Tax Ct. LEXIS 79; 87 T.C. No. 10; July 21, 1986, Filed *79 An appropriate order will be entered granting petitioners' motion; decision ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623643/ | B. R. and Helen W. DeWitt, Petitioners, v. Commissioner of Internal Revenue, RespondentDe Witt v. CommissionerDocket No. 65240United States Tax Court31 T.C. 554; 1958 U.S. Tax Ct. LEXIS 12; December 19, 1958, Filed *12 Decision will be entered under Rule 50. Held, that payments of alimony by petitioner B. R. DeWitt, w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623644/ | Aena M. Daniel v. Commissioner.Daniel v. CommissionerDocket No. 85383.United States Tax CourtT.C. Memo 1964-312; 1964 Tax Ct. Memo LEXIS 26; 23 T.C.M. (CCH) 1912; T.C.M. (RIA) 64312; December 1, 1964*26 Extent of petitioner's interest in a trust fund determined Harold A. Chamberlain, for the petitioner. Thomas S. Loop... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623645/ | Hegra Note Corporation v. Commissioner.Hegra Note Corp. v. CommissionerDocket No. 5035-63.United States Tax CourtT.C. Memo 1966-87; 1966 Tax Ct. Memo LEXIS 195; 25 T.C.M. (CCH) 479; T.C.M. (RIA) 66087; April 25, 1966E. Michael Masinter, First National Bank Bldg., Atlanta, Ga., for the petitioner. Arthur P. Tranakos, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623646/ | EDWARD A. AND GERALDINE WILSON, ANN WILSON, JOHN WILSON, AND MICHAEL JOSEPH WILSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket No. 23521-88United States Tax CourtT.C. Memo 1991-544; 1991 Tax Ct. Memo LEXIS 588; 62 T.C.M. (CCH) 1122; T.C.M. (RIA) 91544; October 31, 1991, Fil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623647/ | Estate of Lauson Stone, Deceased, Beaver Trust Company and Helen Darby Stone, Coexecutors, and Helen D. Stone, Surviving Wife of Lauson Stone, Petitioners, v. Commissioner of Internal Revenue, RespondentStone v. ComissionerDocket No. 32250United States Tax Court19 T.C. 872; 1953 U.S. Tax Ct. LEXIS 235; February 20, 195... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623648/ | SHAMROCK OIL AND GAS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shamrock Oil & Gas Co. v. CommissionerDocket No. 98588.United States Board of Tax Appeals42 B.T.A. 1016; 1940 BTA LEXIS 912; October 22, 1940, Promulgated *912 Petitioner, on the accrual basis, accrued during the taxable year int... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623651/ | Estate of J. T. Longino, Deceased, Robert Harvey Longino and John Thomas Longino, Jr., Former Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. R. H. Longino, Margaret W. Longino (Husband and Wife), Petitioners, v. Commissioner of Internal Revenue, RespondentLongino v. CommissionerDocket Nos. 70... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623654/ | Hans Jordan and Trudy Jordan, Petitioners, v. Commissioner of Internal Revenue, RespondentJordan v. Comm'rDocket No. 55207United States Tax Court1956 U.S. Tax Ct. LEXIS 58; 111 U.S.P.Q. (BNA) 315; 27 T.C. 265; October 31, 1956, Filed *58 Decision will be entered for the petitioners. In 1945, petitioner assigned his fu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623655/ | Robert Henry Hoyle v. Commissioner.Hoyle v. CommissionerDocket No. 4575-69 SC.United States Tax CourtT.C. Memo 1970-172; 1970 Tax Ct. Memo LEXIS 190; 29 T.C.M. (CCH) 760; T.C.M. (RIA) 70172; June 23, 1970, Filed Robert Henry Hoyle, pro se, P.O. Box 75, Michigan City, Ind. Frank E. Wrenick, for the respondent. the meani... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623658/ | MEREDITH S. CONLEY AND MARGARET H. CONLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentConley v. CommissionerDocket No. 563-76United States Tax CourtT.C. Memo 1977-406; 1977 Tax Ct. Memo LEXIS 35; 36 T.C.M. (CCH) 1644; T.C.M. (RIA) 770406; November 23, 1977, Filed Richard M. Conley, for petitioners. Ber... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623660/ | KEELER BRASS CO., AND KEELER REALTY CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Keeler Brass Co. v. CommissionerDocket No. 6218.United States Board of Tax Appeals9 B.T.A. 293; 1927 BTA LEXIS 2612; November 25, 1927, Promulgated *2612 Companies held affiliated in 1919. Frank E. Seidman, C.P.A., J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623661/ | Eric H. Heckett, Petitioner, v. Commissioner of Internal Revenue, RespondentHeckett v. CommissionerDocket No. 5160United States Tax Court8 T.C. 841; 1947 U.S. Tax Ct. LEXIS 228; April 18, 1947, Promulgated *228 Decision will be entered under Rule 50. 1. War Loss. -- On the facts, held, that petitioner sustained a war... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623662/ | ROBERT B. COHEN AND MARILYN W. COHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCohen v. Comm'rDocket No. 3051-81. United States Tax CourtT.C. Memo 1983-254; 1983 Tax Ct. Memo LEXIS 529; 46 T.C.M. (CCH) 88; T.C.M. (RIA) 83254; May 9, 1983. *529 Decision will be entered for the respondent. *530 Rob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623665/ | JAMES E. and AKIKO S. CURRIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurrie v. CommissionerDocket No. 12446-86.United States Tax CourtT.C. Memo 1989-23; 1989 Tax Ct. Memo LEXIS 22; 56 T.C.M. (CCH) 1076; T.C.M. (RIA) 89023; January 12, 1989. Douglas Scott Maynard and Earle A. Sylva, II, for the peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623666/ | William B. Strong and Constance L. Strong, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentStrong v. CommissionerDocket Nos. 2173-74, 2174-74, 2175-74, 2206-74, 2207-74, 2208-74United States Tax Court66 T.C. 12; 1976 U.S. Tax Ct. LEXIS 137; April 5, 1976, Filed *137 Decisions will be entered for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623667/ | Raymond M. and Joan E. S. Martin v. Commissioner.Martin v. CommissionerDocket No. 4037-67.United States Tax CourtT.C. Memo 1968-127; 1968 Tax Ct. Memo LEXIS 172; 27 T.C.M. (CCH) 611; T.C.M. (RIA) 68127; June 25, 1968, Filed *172 Raymond M. Martin, pro se, 7782 Devonwood Ave., Garden Grove, Calif. Brice A. Tondre, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623668/ | Howard H. Perelman and Carrie K. Perelman, Petitioners, v. Commissioner of Internal Revenue, RespondentPerelman v. CommissionerDocket No. 92182United States Tax Court41 T.C. 234; 1963 U.S. Tax Ct. LEXIS 18; November 20, 1963, Filed *18 Decision will be entered under Rule 50. In the latter part of 1950, Howard H. Perel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623670/ | Zareh Nubar, Petitioner, v. Commissioner of Internal Revenue, RespondentNubar v. CommissionerDocket No. 9948United States Tax Court13 T.C. 566; 1949 U.S. Tax Ct. LEXIS 62; October 18, 1949, Promulgated *62 Decision will be entered under Rule 50. The petitioner, an alien, was present in the United States continuously f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623671/ | O. J. MORRISON DEPARTMENT STORE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MORRISON DEPARTMENT STORE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O. J. Morrison Dep't Store Co. v. CommissionerDocket Nos. 31247, 39590.United States Board of Tax Appeals23 B.T.A. 895; 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623672/ | APPEAL OF THE NILES FIRE BRICK CO. APPEAL OF MARGARETTA T. CLINGAN. APPEAL OF MARY T. WADDELL. APPEAL OF W. AUBREY THOMAS. APPEAL OF ESTATE OF THOMAS E. THOMAS.Niles Fire Brick Co. v. CommissionerDocket Nos. 2628, 4227-4230.United States Board of Tax Appeals6 B.T.A. 8; 1927 BTA LEXIS 3621; February 2, 1927, Promulg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623673/ | Norman Titcher and Marjorie Titcher, Petitioners v. Commissioner of Internal Revenue, Respondent; Estate of Harris B. Goldberg, Deceased, Wendy Goldberg, Administratrix, and Wendy Goldberg, Petitioners v. Commissioner of Internal Revenue, RespondentTitcher v. CommissionerDocket Nos. 2519-69, 2751-69United States Tax Co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623674/ | Gertrude Louise Ashforth v. Commissioner.Ashforth v. CommissionerDocket No. 80212.United States Tax CourtT.C. Memo 1961-140; 1961 Tax Ct. Memo LEXIS 214; 20 T.C.M. (CCH) 702; T.C.M. (RIA) 61140; May 17, 1961Gertrude Louise Ashforth, pro se, 11 E. 63rd St., New York, N. Y. Paul D. Barker, Esq., for the respondent. FORR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623676/ | DOROTHY LOUISE GREEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentGreen v. CommissionerDocket No. 20556-90United States Tax CourtT.C. Memo 1992-439; 1992 Tax Ct. Memo LEXIS 457; 64 T.C.M. (CCH) 369; August 3, 1992, Filed As Corrected August 17, 1992. *457 Decision will be entered under Rule 155. Petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623677/ | SAMUEL EWER EASTMAN AND FRANCES G. EASTMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEastman v. CommissionerDocket No. 5927-88.United States Tax CourtT.C. Memo 1989-288; 1989 Tax Ct. Memo LEXIS 288; 57 T.C.M. (CCH) 698; T.C.M. (RIA) 89288; June 14, 1989. Samuel Ewer Eastman, pro se. Karen A. Rose, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623678/ | MILTON A. FRIED, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fried v. CommissionerDocket Nos. 3533-83; 1454-85; 1455-85; 15390-85United States Tax CourtT.C. Memo 1989-430; 1989 Tax Ct. Memo LEXIS 428; 57 T.C.M. (CCH) 1300; T.C.M. (RIA) 89430; August 15, 1989David Berman and Jan Neiman, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623679/ | EUGENE J. MAY and LOUISE S. MAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMay v. CommissionerDocket No. 8006-78.United States Tax CourtT.C. Memo 1981-119; 1981 Tax Ct. Memo LEXIS 625; 41 T.C.M. (CCH) 1097; T.C.M. (RIA) 81119; March 16, 1981. Eugene J. May, pro se. Thomas E. Ritter, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623681/ | HARVEY HAYUTIN, Transferee, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hayutin v. CommissionerDocket Nos. 4390-69, 4391-69, 4392-69, 4393-69, 4394-69.United States Tax CourtT.C. Memo 1973-16; 1973 Tax Ct. Memo LEXIS 274; 32 T.C.M. (CCH) 58; T.C.M. (RIA) 73016; January 23, 1973, Filed *274 He... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623682/ | George G. McMurtry, Petitioner, v. Commissioner of Internal Revenue, RespondentMcMurtry v. CommissionerDocket No. 10040United States Tax Court16 T.C. 168; 1951 U.S. Tax Ct. LEXIS 302; January 24, 1951, Promulgated *302 Decision will be entered under Rule 50. In 1933 petitioner made a transfer in trust for the benefit ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623683/ | Carl B. Carter and Jewell Carter et al. 1 v. Commissioner. Carter v. CommissionerDocket Nos. 56923-56927.United States Tax CourtT.C. Memo 1958-166; 1958 Tax Ct. Memo LEXIS 64; 17 T.C.M. (CCH) 816; T.C.M. (RIA) 58166; August 29, 1958*64 1. Birmingham Business College, Inc., (B.B.C.) was formed in 1941 by Griffith and h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623686/ | HENRY MONK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Monk v. CommissionerDocket No. 11396.United States Board of Tax Appeals9 B.T.A. 16; 1927 BTA LEXIS 2684; November 8, 1927, Promulgated *2684 The petitioner was engaged during the year 1917 in constructing aeroplane hangars and other buildings for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623688/ | Mary Jean Martin, Individually, and Dorothy Fischer, by Her Guardian, Mary Jean Martin, Petitioners v. Commissioner of Internal Revenue, Respondent; John R. Fischer, Richard J. Fischer, Wilburn H. Fischer, Francis J. Fischer, and Patricia Ann Norman, Petitioners v. Commissioner of Internal Revenue, RespondentMartin v. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623689/ | Percy G. Ligon and Elizabeth L. H. Ligon v. Commissioner. Grover C. Ligon v. Commissioner.Ligon v. CommissionerDocket Nos. 46914, 46915.United States Tax CourtT.C. Memo 1954-222; 1954 Tax Ct. Memo LEXIS 23; 13 T.C.M. (CCH) 1127; T.C.M. (RIA) 54328; December 16, 1954, Filed Joshua W. Miles, Esq., First National Bank Bui... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623691/ | NORMA J. RITCHIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRitchie v. CommissionerDocket No. 6283-78.United States Tax CourtT.C. Memo 1979-492; 1979 Tax Ct. Memo LEXIS 36; 39 T.C.M. (CCH) 664; T.C.M. (RIA) 79492; December 6, 1979, Filed *36 Both former spouses claimed entitlement to the exemption dedu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623692/ | ESTATE OF HOMER O. ENGLISH, DECEASED, DONALD E. CHAPIN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of English v. CommissionerDocket No. 12178-83.United States Tax CourtT.C. Memo 1985-549; 1985 Tax Ct. Memo LEXIS 84; 50 T.C.M. (CCH) 1362; T.C.M. (RIA) 85549; October 31, 198... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623693/ | Isadore P. Klous, transferee of 8-10 White Street Corporation v. Commissioner. Edward A. Stone, transferee of 8-10 White Street Corporation v. Commissioner of Internal Revenue, Respondent.Klous v. CommissionerDocket Nos. 29820 and 29821.United States Tax Court1952 Tax Ct. Memo LEXIS 257; 11 T.C.M. (CCH) 357; T.C.M. (RI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623694/ | STARK BRICK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stark Brick Co. v. CommissionerDocket No. 12582.United States Board of Tax Appeals12 B.T.A. 667; 1928 BTA LEXIS 3492; June 15, 1928, Promulgated *3492 Deductibility of additional salaries and bonus determined. John E. O. Feller, C.P.A., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623696/ | SUMMIT PUBLISHING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSummit Pub. Co. v. CommissionerDocket No. 3187-88United States Tax CourtT.C. Memo 1990-288; 1990 Tax Ct. Memo LEXIS 306; 59 T.C.M. (CCH) 833; T.C.M. (RIA) 90288; June 11, 1990, Filed *306 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623697/ | Bartmer Automatic Self Service Laundry, Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentBartmer Automatic Self Service Laundry, Inc. v. CommissionerDocket Nos. 64464, 64465, 65229United States Tax Court35 T.C. 317; 1960 U.S. Tax Ct. LEXIS 18; November 23, 1960, Filed *18 Decisions will be en... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623698/ | Pelham G. Wodehouse v. Commissioner.Pelham v. CommissionerDocket No. 9887.United States Tax Court1950 Tax Ct. Memo LEXIS 155; 9 T.C.M. (CCH) 559; T.C.M. (RIA) 50161; June 30, 1950Watson Washburn, Esq., 36 West 44th St., New York 18, N. Y., and Royal E. Mygatt, Esq., for the petitioner. William B Springer, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623702/ | Thomas J. Thompson v. Commissioner.Thompson v. CommissionerDocket No. 75384.United States Tax CourtT.C. Memo 1962-197; 1962 Tax Ct. Memo LEXIS 114; 21 T.C.M. (CCH) 1066; T.C.M. (RIA) 62197; August 16, 1962*114 Petitioner owned and operated a profitable rigging business during the years 1945 through 1949, and during 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623703/ | LYLE A. AND FLORENCE WHITNEY CHAPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DURANT FOUNDRY AND MACHINE CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChapman v. CommissionerDocket Nos. 3434-78, 3435-78.1United States Tax CourtT.C. Memo 1982-307; 1982 Tax Ct. Memo LEXIS 441; 44 T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623705/ | Estate of Frank Pangas, Deceased, First National Bank of Akron, Executor (and) Andrew J. Michaels, Administrator w.w.a., Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Pangas v. CommissionerDocket No. 5782-66United States Tax Court52 T.C. 99; 1969 U.S. Tax Ct. LEXIS 148; April 21, 1969, Filed *148 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623706/ | CHARLES A. DANA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dana v. CommissionerDocket No. 76699.United States Board of Tax Appeals36 B.T.A. 97; 1937 BTA LEXIS 776; June 11, 1937, Promulgated *776 Petitioner owned approximately one-third of the stock of A corporation and approximately one-third of the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623707/ | A. Gilbert Formel v. Commissioner.Formel v. CommissionerDocket No. 22158.United States Tax Court1950 Tax Ct. Memo LEXIS 111; 9 T.C.M. (CCH) 782; T.C.M. (RIA) 50221; August 31, 1950A. Gilbert Formel, pro se. Oscar L. Tyree, Esq., for the respondent. HARRON Memorandum Findings of Fact and Opinion HARRON, Judge: The Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623708/ | LUTHER BONHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bonham v. CommissionerDocket No. 66799.United States Board of Tax Appeals33 B.T.A. 1100; 1936 BTA LEXIS 778; February 14, 1936, Promulgated *778 1. The petitioner, owning the majority of stock in a banking corporation, transferred the stock to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623710/ | THE MINNEAPOLIS SECURITY BUILDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Minneapolis Sec. Bldg. Corp. v. CommissionerDocket No. 82131.United States Board of Tax Appeals38 B.T.A. 1220; 1938 BTA LEXIS 771; November 22, 1938, Promulgated *771 1. DEPRECIATION. - Deductions for exhaustion... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623715/ | ERIC L. VAUGHAN AND DENISE M. VAUGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVaughan v. CommissionerDocket No. 13316-92United States Tax CourtT.C. Memo 1994-8; 1994 Tax Ct. Memo LEXIS 10; 67 T.C.M. (CCH) 1936; January 10, 1994, Filed *10 Decision will be entered under Rule 155. For petitioners: J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623716/ | CLARENCE WILLIAM SPEER AND SUSAN M. SPEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpeer v. Commissioner of Internal Revenue581-12United States Tax Court144 T.C. 279; 2015 U.S. Tax Ct. LEXIS 16; 144 T.C. No. 14; 80 Cal. Comp. Cases 444; April 16, 2015, Opinion FiledRespondent’s adjustment to petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623720/ | APPEAL OF T. D. DOWNING CO.T. D. Downing Co. v. CommissionerDocket No. 2276.United States Board of Tax Appeals2 B.T.A. 469; 1925 BTA LEXIS 2421; September 7, 1925, Decided Submitted May 21, 1925. *2421 The taxpayer herein held to be a personal service corporation. Cedric A. Major, Esq., for the taxpayer. E. C. Lake... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562819/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 20‐2175
ILLINOIS REPUBLICAN PARTY, et al.,
Plaintiffs‐Appellants,
v.
J. B. PRITZKER, Governor of Illinois,
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476238/ | OPINION. Murdock, Judge: The Commissioner, in determining a deficiency of $84,128.20 in estate tax, disallowed a deduction for previously taxed property with the explanation “that deduction for previously taxed property in respect of these items was allowed in determining the value of the net estate of the prior decede... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623755/ | Velma B. Vargason, Petitioner, v. Commissioner of Internal Revenue, RespondentVargason v. CommissionerDocket No. 44790United States Tax Court22 T.C. 100; 1954 U.S. Tax Ct. LEXIS 235; April 23, 1954, Filed April 23, 1954, Filed *235 Decision will be entered for the petitioner. In January 1946, petitioner obtained a div... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623757/ | RICHARD A. ENGERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEngert v. CommissionerDocket No. 40468-84.United States Tax CourtT.C. Memo 1986-199; 1986 Tax Ct. Memo LEXIS 407; 51 T.C.M. (CCH) 1022; T.C.M. (RIA) 86199; May 19, 1986. Richard A. Engert, pro se. Frank Laurino, for the respondent. PARRMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623759/ | BOBBY J. LEWIS and LITA J. LEWIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. CommissionerDocket No. 2948-87.United States Tax CourtT.C. Memo 1989-282; 1989 Tax Ct. Memo LEXIS 282; 57 T.C.M. (CCH) 684; T.C.M. (RIA) 89282; June 12, 1989; As corrected June 14, 1989 *282 Bobby J. Lewis and Lita J. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623760/ | HELEN SPRINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CURTIS HOWE SPRINGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSpringer v. CommissionerDocket Nos. 5522-71, 5523-71.United States Tax CourtT.C. Memo 1977-191; 1977 Tax Ct. Memo LEXIS 251; 36 T.C.M. (CCH) 782; T.C.M. (RIA) 770191... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623761/ | West Pontiac, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentWest Pontiac, Inc. v. CommissionerDocket No. 54984United States Tax Court27 T.C. 749; 1957 U.S. Tax Ct. LEXIS 272; January 31, 1957, Filed *272 Decision will be entered for the respondent. Held, the amount representing the increase in an ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623762/ | William H. and Martha C. Leonhart v. Commissioner.Leonhart v. CommissionerDocket No. 6743-65.United States Tax CourtT.C. Memo 1968-98; 1968 Tax Ct. Memo LEXIS 199; 27 T.C.M. (CCH) 443; T.C.M. (RIA) 68098; May 27, 1968. Filed Chapman H. Belew, Jr., for the petitioners. Charles F. T. Carroll, for the respondent. 444 KER... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623763/ | MEDICAL PRACTICE SOLUTIONS, LLC, CAROLYN BRITTON, SOLE MEMBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMedical Practice Solutions, LLC v. Comm'rNo. 14668-07LUnited States Tax Court132 T.C. 125; 2009 U.S. Tax Ct. LEXIS 6; 132 T.C. No. 7; March 31, 2009, Filed*6 Single member LLC failed to pay employmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623766/ | APPEAL OF BURNSIDE STEEL CO.Burnside Steel Co. v. CommissionerDocket No. 3292.United States Board of Tax Appeals3 B.T.A. 20; 1925 BTA LEXIS 2068; November 12, 1925, Decided Submitted June 18, 1925. *2068 The depreciated cost of a portion of a building demolished in order to make place for a larger and better addition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623768/ | W. W. Davenport v. Commissioner. H. Marie Davenport v. Commissioner.W. W. Davenport v. CommissionerDocket Nos. 19435, 19436.United States Tax Court1950 Tax Ct. Memo LEXIS 280; 9 T.C.M. (CCH) 88; T.C.M. (RIA) 50034; February 8, 1950*280 Held, that certain payments made to petitioner by virtue of his retirement from act... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623723/ | EVERETT E. KENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kent v. CommissionerDocket Nos. 39576, 42589, 46064.United States Board of Tax Appeals26 B.T.A. 482; 1932 BTA LEXIS 1301; June 21, 1932, Promulgated *1301 Where an annuity was payable "from the income and so much of the principal of the trust... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623724/ | MARY CONRON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConron v. CommissionerDocket No. 8388-73.United States Tax CourtT.C. Memo 1975-326; 1975 Tax Ct. Memo LEXIS 48; 34 T.C.M. (CCH) 1423; T.C.M. (RIA) 750326; November 4, 1975, Filed *48 Mary Conron, pro se. Larry K. Akins, for the respondent. QUEALYM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623725/ | George Mogg and Myrtle Mogg, Petitioners, v. Commissioner of Internal Revenue, RespondentMogg v. CommissionerDocket No. 25151United States Tax Court15 T.C. 133; 1950 U.S. Tax Ct. LEXIS 111; August 18, 1950, Promulgated *111 Decision will be entered for the respondent. Payment of real estate taxes out of proceeds of re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623726/ | Pittsburgh Forgings Company v. Commissioner.Pittsburgh Forgings Co. v. CommissionerDocket No. 111147.United States Tax Court1943 Tax Ct. Memo LEXIS 33; 2 T.C.M. (CCH) 1080; T.C.M. (RIA) 43506; December 11, 1943*33 A mortgage indenture dated October 1, 1932 provided that petitioner should declare or pay no dividends on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623727/ | Pressed Steel Car Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPressed Steel Car Co. v. CommissionerDocket No. 35771United States Tax Court20 T.C. 198; 1953 U.S. Tax Ct. LEXIS 180; April 28, 1953, Promulgated *180 Decision will be entered under Rule 50. Income -- Deduction -- Purchase of S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623729/ | EDISON SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Edison Sec. Corp. v. CommissionerDocket No. 52662.United States Board of Tax Appeals34 B.T.A. 1188; 1936 BTA LEXIS 588; October 21, 1936, Promulgated *588 Where evidence establishes that an agreement to carry out the statutory r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623731/ | George Beggs, Petitioner, v. Commissioner of Internal Revenue, Respondent. Francine Beggs, Petitioner, v. Commissioner of Internal Revenue, RespondentBeggs v. CommissionerDocket Nos. 1738, 1739United States Tax Court4 T.C. 1053; 1945 U.S. Tax Ct. LEXIS 197; March 30, 1945, Promulgated *197 Decisions will be entered un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623732/ | Marvin R. Adams, Jr., and Jeanne H. Adams, Petitioners v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket No. 12238-78United States Tax Court74 T.C. 4; 1980 U.S. Tax Ct. LEXIS 155; April 3, 1980, Filed *155 Decision will be entered for the respondent. A small business corporation issued all its... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623735/ | The Phillips and Easton Supply Company, Petitioner v. Commissioner of Internal Revenue, RespondentPhillips & Easton Supply Co. v. CommissionerDocket No. 31617United States Tax Court20 T.C. 455; 1953 U.S. Tax Ct. LEXIS 143; May 27, 1953, Promulgated *143 Decision will be entered for the respondent. Capital Expenditures... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623736/ | BUSINESS REAL ESTATE TRUST OF BOSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Business Real Estate Trust v. CommissionerDocket Nos. 33469, 42684, 50305.United States Board of Tax Appeals25 B.T.A. 191; 1932 BTA LEXIS 1560; January 15, 1932, Promulgated *1560 Where sums are paid to procure the unexpi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623739/ | LEE WILSON & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lee Wilson & Co. v. CommissionerDocket No. 33826.United States Board of Tax Appeals25 B.T.A. 840; 1932 BTA LEXIS 1465; March 11, 1932, Promulgated *1465 1. Taxes for interest on bonds and for maintenance, repairs and expenses of drainag... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623740/ | EDITH SCOVILLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LOIS CHURCH WARNER, PETITIONER, v. COMMISSIONER OR INTERNAL REVENUE, RESPONDENT. GRACE SCOVILLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY F. MCCHESNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623741/ | MARINA A. BRANCH and MALCOLM H. BRANCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBranch v. CommissionerDocket No. 18957-82.United States Tax CourtT.C. Memo 1985-296; 1985 Tax Ct. Memo LEXIS 337; 50 T.C.M. (CCH) 176; T.C.M. (RIA) 85296; June 20, 1985. Malcolm H. Branch, pro se. Thomas J. Miller, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623742/ | Donald A. Aherron v. Commissioner.Aherron v. CommissionerDocket No. 4878-69 SC.United States Tax CourtT.C. Memo 1970-189; 1970 Tax Ct. Memo LEXIS 169; 29 T.C.M. (CCH) 863; T.C.M. (RIA) 70189; July 6, 1970, Filed Hudson Branham, 1022 i/2 Hull, Richmond, Va., for the petitioner. Douglas O. Tice, Jr., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623743/ | Meyer J. Safra and Rivka Safra, Petitioners, v. Commissioner of Internal Revenue, RespondentSafra v. CommissionerDocket No. 29823United States Tax Court30 T.C. 1026; 1958 U.S. Tax Ct. LEXIS 109; August 11, 1958, Filed *109 Decision will be entered under Rule 50. 1. Petitioners' income determined on the basis of the ne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623745/ | APPEAL OF MABEL ELEVATOR CO.Mabel Elevator Co. v. CommissionerDocket No. 1110.United States Board of Tax Appeals2 B.T.A. 517; 1925 BTA LEXIS 2371; September 8, 1925, Decided Submitted August 5, 1925. *2371 The time within which deficiencies of tax under the 1918 Act must be assessed runs from the date of filing the o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623747/ | E. G. SORIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSoria v. CommissionerDocket No. 23579-85.United States Tax CourtT.C. Memo 1986-206; 1986 Tax Ct. Memo LEXIS 402; 51 T.C.M. (CCH) 1048; T.C.M. (RIA) 86206; May 21, 1986. Darryl V. Rippy, for the petitioner. George Nassif, for the respondent. BUCKLE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623748/ | GERMAN CLAVIJO AND BERTHA CLAVIJO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClavijo v. CommissionerDocket No. 2946-79.United States Tax CourtT.C. Memo 1980-529; 1980 Tax Ct. Memo LEXIS 53; 41 T.C.M. (CCH) 449; T.C.M. (RIA) 80529; December 1, 1980*53 In 1976, petitioners sold Residence 1 and purchased... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623749/ | WILLIAM ELMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentElmore v. CommissionerDocket No. 16961-80.United States Tax CourtT.C. Memo 1981-647; 1981 Tax Ct. Memo LEXIS 100; 42 T.C.M. (CCH) 1627; T.C.M. (RIA) 81647; November 4, 1981. *100 William Elmore, pro se. Eric B. Jorgensen, for the respondent. ... | 01-04-2023 | 11-21-2020 |
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