url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4623751/ | JACK A. FLEISCHLI, A.K.A. JACK FORBES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFleischli v. Comm'rNo. 5766-03 United States Tax Court123 T.C. 59; 2004 U.S. Tax Ct. LEXIS 28; 123 T.C. No. 3; July 14, 2004., Filed *28 Court determined that, for purposes of section 62(b)(1)(C), adjusted gross income mea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623752/ | Springer W. Truman v. Commissioner.Springer v. CommissionerDocket No. 15825.United States Tax Court1949 Tax Ct. Memo LEXIS 265; 8 T.C.M. (CCH) 108; T.C.M. (RIA) 49027; February 11, 1949*265 Commissioner's disallowance of unsupported deductions sustained. Charles D. Harmon, Esq., and Clayborne W. Smoot, C.P.A., Uhler-... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623773/ | Anderson, Clayton & Co., Transferee v. Commissioner.Anderson, Clayton & Co. v. CommissionerDocket No. 15255.United States Tax Court1948 Tax Ct. Memo LEXIS 115; 7 T.C.M. (CCH) 573; T.C.M. (RIA) 48162; August 18, 1948*115 John C. White, Esq., Transportation Building, Washington, D.C., for the petitioner. Allen T. Akin, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623774/ | T. B. FLOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Floyd v. CommissionerDocket No. 12221.United States Board of Tax Appeals11 B.T.A. 903; 1928 BTA LEXIS 3683; May 1, 1928, Promulgated *3683 1. Held that the collection of the deficiency for 1917 is barred, but the deficiency for 1919 is not barre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623776/ | Estate of Lee D. Jalkut, Deceased, Nathan M. Grossman, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Jalkut v. CommissionerDocket No. 1770-89United States Tax Court96 T.C. 675; 1991 U.S. Tax Ct. LEXIS 34; 96 T.C. No. 27; April 29, 1991, Filed *34 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623777/ | Henry G. Small v. Commissioner.Small v. CommissionerDocket No. 48953.United States Tax CourtT.C. Memo 1954-230; 1954 Tax Ct. Memo LEXIS 19; 13 T.C.M. (CCH) 1155; T.C.M. (RIA) 54335; December 20, 1954, Filed *19 Held: Petitioner was engaged in the real estate business during part of the year 1948 in partnership with hi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623778/ | Estate of Leonidas C. Papson, Deceased, Costa L. Papson, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Papson v. CommissionerDocket No. 10249-76United States Tax Court74 T.C. 1338; 1980 U.S. Tax Ct. LEXIS 58; September 22, 1980, Filed *58 In connection with a Rule 155 proceeding, petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623781/ | Leila G. Newhall Unitrust, Wells Fargo Bank, Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentLeila G. Newhall Unitrust v. CommissionerDocket No. 10195-93United States Tax Court104 T.C. 236; 1995 U.S. Tax Ct. LEXIS 11; 104 T.C. No. 10; March 6, 1995, Filed *11 Decision will be entered for respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623782/ | PATMON, YOUNG & KIRK PROFESSIONAL CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPatmon, Young & Kirk Professional Corp. v. CommissionerDocket No. 9196-73.United States Tax CourtT.C. Memo 1975-185; 1975 Tax Ct. Memo LEXIS 188; 34 T.C.M. (CCH) 798; T.C.M. (RIA) 750185; June 12, 1975, Filed Stanle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623786/ | L & B PIPE & SUPPLY COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentL & B Pipe & Supply Co. v. CommissionerDocket No. 10329-91United States Tax CourtT.C. Memo 1994-187; 1994 Tax Ct. Memo LEXIS 190; 67 T.C.M. (CCH) 2798; April 28, 1994, Filed *190 Decision will be entered for petitioner. For petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623787/ | WILLIAM SCOTT STUART, JR., TRANSFEREE, ET AL., Petitioners, v. Stuart V.Docket No. 1685-11, 1686-11 United States Tax Court2015 U.S. Tax Ct. LEXIS 17; April 1, 2015, FiledDecision text below is the first available text from the court; it has not been editorially reviewed by LexisNexis. Publisher's editorial review, inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623790/ | EDWARD C. SIMMONS II AND ST. LOUIS UNION TRUST COMPANY, AS EXECUTORS OF THE ESTATE OF WALLACE D. SIMMONS, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD H. SIMMONS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD W. SIMMONS, VIRGINIA W. SIMMONS AND ST. LOUIS UNION ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623792/ | Hilton V. and Gertrude D. Carter v. Commissioner. Hilton V. Carter, Sr. v. Commissioner. Hilton V. Carter, Sr., and Gertrude Coxe v. Commissioner. Gordon H. and Carrie Mae Brame v. Commissioner. Brame & Carter, Inc. v. Commissioner.Carter v. CommissionerDocket Nos. 48292, 53519-53521, 67601-67604 * .United States Tax C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623794/ | PITTSBURGH STEEL FOUNDRY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pittsburgh Steel Foundry Corp. v. CommissionerDocket No. 105752.United States Board of Tax Appeals47 B.T.A. 180; 1942 BTA LEXIS 721; June 25, 1942, Promulgated *721 A state statute, applicable to provisions in petitioner'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623795/ | CHM Company (Dissolved) by Richard A. McDougal, Erma E. McDougal, O.A. Church, Marie M. Hull and David W. Dresnick, Directors, Petitioner v. Commissioner of Internal Revenue, RespondentCHM Co. v. CommissionerDocket No. 1691-74United States Tax Court68 T.C. 31; 1977 U.S. Tax Ct. LEXIS 125; April 11, 1977, Filed *125 Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623797/ | ESTATE OF EVELYN WENDT PATTISON, DECEASED, MARIE D. PATTISON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Pattison v. CommissionerDocket No. 26805-87United States Tax CourtT.C. Memo 1990-428; 1990 Tax Ct. Memo LEXIS 445; 60 T.C.M. (CCH) 471; T.C.M. (RIA) 90428; August 8, 1990, Filed *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623799/ | A. B. Carter, Incorporated v. Commissioner.A. B. Carter, Inc. v. CommissionerDocket No. 23727.United States Tax Court1950 Tax Ct. Memo LEXIS 126; 9 T.C.M. (CCH) 682; T.C.M. (RIA) 50195; August 14, 1950*126 John C. Reid, Esq., 306 Southern Bldg., Washington 5, D.C., for the petitioner. George J. LeBlanc, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623800/ | EVE C. WATSON WALLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWallin v. Comm'rDocket No. 25693-81.United States Tax CourtT.C. Memo 1983-52; 1983 Tax Ct. Memo LEXIS 730; 45 T.C.M. (CCH) 594; T.C.M. (RIA) 83052; January 31, 1983. Jean S. Schanen, for the petitioner. Henry T. Schafer, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623801/ | J. S. CARROLL MERCANTILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. S. Carroll Mercantile Co. v. CommissionerDocket Nos. 4222, 11744.United States Board of Tax Appeals7 B.T.A. 1157; 1927 BTA LEXIS 2998; August 25, 1927, Promulgated *2998 1. Upon organization petitioner issued to stockholders ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623803/ | JOSEPH STAMLER and RUTH STAMLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStamler v. CommissionerDocket No. 6720-82.United States Tax CourtT.C. Memo 1985-119; 1985 Tax Ct. Memo LEXIS 511; 49 T.C.M. (CCH) 972; T.C.M. (RIA) 85119; March 20, 1985. *511 Ps were the sole shareholders of KPLS, Inc., a cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623804/ | American Security Company v. Commissioner.American Sec. Co. v. CommissionerDocket No. 110386.United States Tax Court1943 Tax Ct. Memo LEXIS 233; 2 T.C.M. (CCH) 356; T.C.M. (RIA) 43308; June 25, 1943*233 Verne McMillen, Esq., 1004 Pyramid Bldg., Little Rock, Ark., for the petitioner. Stanley B. Anderson, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623805/ | The Texas Company (South America) Ltd., Petitioner, v. Commissioner of Internal Revenue, RespondentTexas Co. v. CommissionerDocket No. 9584United States Tax Court9 T.C. 78; 1947 U.S. Tax Ct. LEXIS 148; July 18, 1947, Promulgated *148 Decision will be entered under Rule 50. Petitioner, a domestic corporation engaged in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623806/ | HUTCHINS STANDARD SERVICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARLEIGH H. HUTCHINS and ISABEL L. HUTCHINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHutchins Standard Service v. CommissionerDocket Nos. 5074-78, 5098-78.United States Tax CourtT.C. Memo 1981-33; 1981 Tax Ct. Memo ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623810/ | EUGENE J. COLANGELO and HELEN L. COLANGELO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentColangelo v. CommissionerDocket No. 9991-76.United States Tax CourtT.C. Memo 1980-543; 1980 Tax Ct. Memo LEXIS 40; 41 T.C.M. (CCH) 495; T.C.M. (RIA) 80543; December 8, 1980*40 Held: The expenses incurred in 1973 by p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623811/ | Holyoke Mutual Fire Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentHolyoke Mut. Fire Ins. Co. v. CommissionerDocket No. 51780United States Tax Court28 T.C. 112; 1957 U.S. Tax Ct. LEXIS 210; April 23, 1957, Filed *210 Decision will be entered for the petitioner. Petitioner was chartered i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623812/ | JOE ALVIN SEXTON AND NOVENA J. SEXTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSexton v. Comm'rDocket No. 4428-78.United States Tax CourtT.C. Memo 1981-494; 1981 Tax Ct. Memo LEXIS 245; 42 T.C.M. (CCH) 1030; T.C.M. (RIA) 81494; September 10, 1981*245 Gregory W. Walkauskas, for the petitioners. Charl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623813/ | COTTON STATES FERTILIZER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cotton States Fertilizer Co. v. CommissionerDocket No. 105397.United States Board of Tax Appeals47 B.T.A. 748; 1942 BTA LEXIS 651; September 23, 1942, Promulgated *651 1. Petitioner, in 1934, in order to obtain a loan from the R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623815/ | Garfield Leichter v. Commissioner. Rose Leichter v. Commissioner.Leichter v. CommissionerDocket Nos. 20357, 20358.United States Tax Court1950 Tax Ct. Memo LEXIS 121; 9 T.C.M. (CCH) 690; T.C.M. (RIA) 50197; August 15, 1950*121 Held, there did not exist for income tax purposes during the years involved a valid partnersh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623816/ | Marvin Belt and Jacqueline Belt v. Commissioner.Belt v. CommissionerDocket No. 2330-67.United States Tax CourtT.C. Memo 1971-253; 1971 Tax Ct. Memo LEXIS 81; 30 T.C.M. (CCH) 1094; T.C.M. (RIA) 71253; September 29, 1971, Filed George A. Jones, for the petitioners. Ralph F. Keister, for the respondent. FEATHERSTONMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623817/ | RICHARD E. BRATTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrattinDocket No. 5034-91United States Tax CourtT.C. Memo 1992-625; 1992 Tax Ct. Memo LEXIS 659; 64 T.C.M. (CCH) 1144; October 26, 1992, Filed *659 Decision will be entered under Rule 155. Richard E. Brattin, pro se. For Respondent: John J.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623818/ | ABRAHAM LEVINE AND PHYLLIS LEVINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLevine v. CommissionerDocket No. 17978-80.United States Tax CourtT.C. Memo 1983-342; 1983 Tax Ct. Memo LEXIS 443; 46 T.C.M. (CCH) 426; T.C.M. (RIA) 83342; June 13, 1983. Abraham Levine and Phyllis Levine, pro se. Brian Kawam... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623821/ | THERMAL ENERGY CONCEPTS, INC., DAVID KAGEL, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThermal Energy Concepts v. CommissionerDocket No. 11028-90United States Tax CourtT.C. Memo 1993-541; 1993 Tax Ct. Memo LEXIS 565; 66 T.C.M. (CCH) 1368; November 22, 1993, Filed *565 For petitioner:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623822/ | APPEAL OF ROSCOE H. ALDRICH.Aldrich v. CommissionerDocket No. 3301.United States Board of Tax Appeals3 B.T.A. 911; 1926 BTA LEXIS 2527; February 19, 1926, Decided Submitted July 10, 1925. *2527 1. By the terms of an agreement between the taxpayer and a corporation, the corporation agreed to compensate the taxpayer f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623823/ | JONAS A. BILENAS and DANA BILENAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBilenas v. CommissionerDocket No. 21150-82United States Tax CourtT.C. Memo 1983-661; 1983 Tax Ct. Memo LEXIS 123; 47 T.C.M. (CCH) 217; T.C.M. (RIA) 83661; 4 Employee Benefits Cas. (BNA) 2469; November 1, 1983. Jonas A. Bilena... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623824/ | Ashton L. Welsh and Evelyn C. Welsh v. Commissioner.Welsh v. CommissionerDocket No. 71829.United States Tax CourtT.C. Memo 1960-161; 1960 Tax Ct. Memo LEXIS 128; 19 T.C.M. (CCH) 849; T.C.M. (RIA) 60161; August 4, 1960*128 Held: That payments made to Kathryn R. Welsh by petitioner, Ashton L. Welsh, in the amounts of $2... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623825/ | GEORGE S. VAN SCHAICK, AS SUPERINTENDENT OF INSURANCE OF THE STATE OF NEW YORK, AS LIQUIDATOR OF THE LIBERTY MARINE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Van Schaick v. CommissionerDocket No. 67263.United States Board of Tax Appeals32 B.T.A. 736; 1935 BTA LEXIS 897; June 11, 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562824/ | NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS SEP 3 2020
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476310/ | OPINION. Black, Judge: The Commissioner in his determination of the deficiencies added to petitioner’s net income for each of the fiscal years before us certain income which he designated “Income with respect to Huth and Reineking contracts.” As a matter of fact the assignment to Louise Mattox of the income and profits... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623827/ | Estate of Allie W. Pittard, Deceased, John E. Pittard, Jr., Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Pittard v. CommissionerDocket No. 1399-74United States Tax Court69 T.C. 391; 1977 U.S. Tax Ct. LEXIS 12; December 6, 1977, Filed *12 Decision will be entered under Rule 155. The exe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623828/ | Frederic A. Seidler, Petitioner, v. Commissioner of Internal Revenue, RespondentSeidler v. CommissionerDocket No. 33558United States Tax Court18 T.C. 256; 1952 U.S. Tax Ct. LEXIS 199; May 12, 1952, Promulgated *199 Decision will be entered for the respondent. Held: Amounts expended in defending and settling suits brou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623830/ | Commercial Iron Works v. Commissioner. John L. Barnes, Transferee, of Commercial Iron Works v. Commissioner. Estate of Cyrus R. Cotton, Deceased, Josephine Gowen Cotton, Executrix, v. Commissioner.Commercial Iron Works v. CommissionerDocket Nos. 8261, 8262, 8265.United States Tax Court1946 Tax Ct. Memo LEXIS 17; 5 T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623831/ | NATIONAL PAPER PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ZELLERBACH PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Paper Products Co. v. CommissionerDocket Nos. 41758, 41759.United States Board of Tax Appeals26 B.T.A. 92; 1932 BTA LEXIS 1367; Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623832/ | ANDRE R. LARDY and JOAN P. LARDY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLardy v. CommissionerDocket Nos. 9692-78, 5268-79.United States Tax CourtT.C. Memo 1980-468; 1980 Tax Ct. Memo LEXIS 117; 41 T.C.M. (CCH) 217; T.C.M. (RIA) 80468; October 21, 1980, Filed W. Keith Woodmansee, for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623836/ | R. G. TRIPPETT, AS TRANSFEREE OF TEXOTA CORPORATION, DISSOLVED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. A. H. MEADOWS, AS TRANSFEREE OF TEXOTA CORPORATION, DISSOLVED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TEXOTA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623838/ | Elizabeth W. Snyder, Petitioner v. Commissioner of Internal Revenue, Respondent; Ritchie A. Snyder, Petitioner v. Commissioner of Internal Revenue, RespondentSnyder v. CommissionerDocket Nos. 28964-87, 28965-87, 3471-88, 3472-88United States Tax Court93 T.C. 529; 1989 U.S. Tax Ct. LEXIS 138; 93 T.C. No. 43; November 2,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623842/ | LYNN L. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 1449-79.United States Tax CourtT.C. Memo 1983-472; 1983 Tax Ct. Memo LEXIS 319; 46 T.C.M. (CCH) 1039; T.C.M. (RIA) 83472; August 11, 1983. *319 In 1974 and 1975, P was a dealer in used cars, and many of the sales ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623853/ | Appeal of D. E. BROWN.Brown v. CommissionerDocket No. 537.United States Board of Tax Appeals1 B.T.A. 446; 1925 BTA LEXIS 2920; January 30, 1925, decided Submitted January 7, 1925. *2920 Where a credit is claimed by reason of payment of an income tax in a foreign country, the amount thereof should be computed at the c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623844/ | Kathleen I. Gibbs v. Commissioner. George W. Gibbs v. Commissioner.Gibbs v. CommissionerDocket Nos. 57430, 57431.United States Tax CourtT.C. Memo 1959-38; 1959 Tax Ct. Memo LEXIS 204; 18 T.C.M. (CCH) 178; T.C.M. (RIA) 59038; February 27, 1959Paul R. Scott, Esq., Ingraham Building, Miami, Fla., and Marshall S. Scott, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623846/ | RICHARD A. WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. Comm'rNo. 13703-01United States Tax Court118 T.C. 537; 2002 U.S. Tax Ct. LEXIS 34; 118 T.C. No. 33; June 12, 2002, Filed *34 Respondent's Motion to Dismiss for Lack of Jurisdiction granted. In conjunction with a criminal prosecutio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623847/ | ADOLPH HIRSCH & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adolph Hirsch & Co. v. CommissionerDocket No. 3230.United States Board of Tax Appeals7 B.T.A. 707; 1927 BTA LEXIS 3114; July 23, 1927, Promulgated *3114 Upon the evidence held that the petitioner and the Brazilian Rubber Plantation & Deve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623848/ | John O. Maxwell v. Commissioner.Maxwell v. CommissionerDocket Nos. 15124, 15125.United States Tax Court1949 Tax Ct. Memo LEXIS 272; 8 T.C.M. (CCH) 151; T.C.M. (RIA) 49037; February 3, 1949Isaac I. Bender, Esq., for the petitioner. Charles D. Leist, Esq., for the respondent. DISNEYMemorandum Findings of Fact and Opinio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623855/ | JAMES B. SMITH AND JEAN T. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 3778-89United States Tax CourtT.C. Memo 1991-612; 1991 Tax Ct. Memo LEXIS 659; 62 T.C.M. (CCH) 1429; T.C.M. (RIA) 91612; December 10, 1991, Filed *659 An appropriate order will be entered.James B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623849/ | Kenneth Armstrong and Angelina Armstrong, et al. 1 v. Commissioner. Armstrong v. CommissionerDocket Nos. 93805, 93806, 93857.United States Tax CourtT.C. Memo 1963-232; 1963 Tax Ct. Memo LEXIS 114; 22 T.C.M. (CCH) 1179; T.C.M. (RIA) 63232; August 28, 1963Spurgeon Avakian and Jerry Phelan, First Western Bldg., Oakland, C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623858/ | CHRISTINE M. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 18433-86United States Tax CourtT.C. Memo 1989-648; 1989 Tax Ct. Memo LEXIS 649; 58 T.C.M. (CCH) 872; T.C.M. (RIA) 89648; December 11, 1989Steven R. Guest, for the respondent. SCOTT MEMORANDUM OPINION SCOTT, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623852/ | Lawrence J. Pierce and Isabel C. Pierce, Husband and Wife v. Commissioner.Pierce v. CommissionerDocket No. 55623.United States Tax CourtT.C. Memo 1955-241; 1955 Tax Ct. Memo LEXIS 87; 14 T.C.M. (CCH) 964; T.C.M. (RIA) 55241; August 31, 1955Warren A. Doolittle, Esq., Colman Building, Seattle, Wash., for the petitioners.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623860/ | Miss Georgia Scholarship Fund, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMiss Georgia Scholarship Fund, Inc. v. CommissionerDocket No. 5127-78XUnited States Tax Court72 T.C. 267; 1979 U.S. Tax Ct. LEXIS 126; May 1, 1979, Filed *126 Decision will be entered for the respondent. The petitioner was s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623862/ | Roland M. Hooker, Petitioner, v. Commissioner of Internal Revenue, RespondentHooker v. CommissionerDocket No. 13485United States Tax Court10 T.C. 388; 1948 U.S. Tax Ct. LEXIS 253; February 26, 1948, Promulgated *253 Decision will be entered under Rule 50. 1. Gift Tax -- Settlement at Divorce -- Transfer in Trust for M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623863/ | GORDON L. RAINES and CONNIE E. RAINES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRaines v. CommissionerDocket No. 21214-80United States Tax CourtT.C. Memo 1983-125; 1983 Tax Ct. Memo LEXIS 665; 45 T.C.M. (CCH) 940; T.C.M. (RIA) 83125; March 9, 1983. Curtis A. Massey Sr., for the petitioners. Linda J.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623867/ | Allen Leavell, Petitioner v. Commissioner of Internal Revenue, RespondentLeavell v. CommissionerDocket No. 29996-91United States Tax Court104 T.C. 140; 1995 U.S. Tax Ct. LEXIS 8; 104 T.C. No. 6; January 30, 1995, Filed *8 Decision will be entered under Rule 155. P, a professional basketball player, formed a personal ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623868/ | Dane County Title Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDane County Title Co. v. CommissionerDocket No. 57497United States Tax Court29 T.C. 625; 1957 U.S. Tax Ct. LEXIS 2; December 31, 1957, Filed *2 Decision will be entered for the respondent. Taxpayer maintained a tract index and engage... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623869/ | WILLIAM P. O'MALLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BARBARA L. O'MALLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Malley v. CommissionerDocket Nos. 8797-77; 12113-77.United States Tax CourtT.C. Memo 1980-95; 1980 Tax Ct. Memo LEXIS 491; 40 T.C.M. (CCH) 16; T.C.M. (RIA) 80... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623870/ | Estate of Marcellus L. Joslyn, Robert D. MacDonald, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Joslyn v. CommissionerDocket No. 5591-67United States Tax Court63 T.C. 478; 1975 U.S. Tax Ct. LEXIS 200; January 28, 1975, Filed *200 Decision will be entered under Rule 155. The estate inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623871/ | ROBERT J. TWOHEY AND SUZANNE R. TWOHEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTwohey v. CommissionerDocket No. 20444-91United States Tax CourtT.C. Memo 1993-547; 1993 Tax Ct. Memo LEXIS 567; 66 T.C.M. (CCH) 1394; November 22, 1993, Filed *567 Decision will be entered under Rule 155. For petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623874/ | W. CORDELL CLINGER and SHAUNA C. CLINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentClinger v. CommissionerDocket No. 20008-88United States Tax CourtT.C. Memo 1990-459; 1990 Tax Ct. Memo LEXIS 504; 60 T.C.M. (CCH) 598; T.C.M. (RIA) 90459; August 27, 1990, Filed *504 Decision will be entered for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623875/ | ROYAL W. IRWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Irwin v. CommissionerDocket No. 79044.United States Board of Tax Appeals37 B.T.A. 51; 1938 BTA LEXIS 1094; January 11, 1938, Promulgated *1094 The petitioner was regularly engaged in the mining business in 1931 and he was entitled to carry ove... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623878/ | Laura S. Fletcher v. Commissioner.Fletcher v. CommissionerDocket No. 5399-68.United States Tax CourtT.C. Memo 1970-228; 1970 Tax Ct. Memo LEXIS 129; 29 T.C.M. (CCH) 981; T.C.M. (RIA) 70228; August 11, 1970, Filed Laura S. Fletcher, pro se, 9070 Imperial Highway, Apt. 18, Downey, Calif.Michael J. Christianson, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623879/ | MAYNARD M. and BARBARA A. LARSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLarson v. CommissionerDocket No. 2696-84.United States Tax CourtT.C. Memo 1986-542; 1986 Tax Ct. Memo LEXIS 60; 52 T.C.M. (CCH) 996; T.C.M. (RIA) 86542; November 12, 1986. Maynard M. and Barbara A. Larson, pro sese. Dean H. Wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623880/ | FRANCES BRAWNER, EXECUTRIX, ESTATE OF ALEXANDER HARRISON BRAWNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brawner v. CommissionerDocket No. 16092.United States Board of Tax Appeals15 B.T.A. 1122; 1929 BTA LEXIS 2722; March 27, 1929, Promulgated *2722 1. The unexpended balance of a bequest received... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623881/ | Estate of Shirley Pollock, Deceased, Neal J. Pollock, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Pollock v. CommissionerDocket No. 2430-80United States Tax Court77 T.C. 1296; 1981 U.S. Tax Ct. LEXIS 8; December 21, 1981, Filed *8 Decision will be entered under Rule 155.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623883/ | DAVID W. WESTALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWestall v. CommissionerDocket No. 20433-84.United States Tax CourtT.C. Memo 1988-421; 1988 Tax Ct. Memo LEXIS 439; 56 T.C.M. (CCH) 66; T.C.M. (RIA) 88421; September 6, 1988; As amended September 12, 1988 David Westall, pro se. Mary E. Jansing, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623884/ | MISSOURI VALLEY BRIDGE & IRON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Missouri Valley Bridge & Iron Co. v. CommissionerDocket No. 15282.United States Board of Tax Appeals14 B.T.A. 1162; 1929 BTA LEXIS 2986; January 10, 1929, Promulgated *2986 The petitioner in computing its net income for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623885/ | Vance Lauderdale and Katharine B. Lauderdale, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. J. Robert Hewitt and Enid V. Hewitt, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentLauderdale v. CommissionerDocket Nos. 11395, 11398United States Tax Court9 T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623887/ | Estate of Charles Hart, Deceased, Florence Hart Wainwright, Administratrix, d.b.n.c.t.a., and Estate of Florence McCurdy Hart, Deceased, Natalie Hart, Eileen Hart McMichael and Florence Hart Wainwright, Administratrices v. Commissioner.Estate of Hart v. CommissionerDocket No. 47374.United States Tax CourtT.C. Memo 1955... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623890/ | JACK'S MAINTENANCE CONTRACTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJack's Maintenance Contractors, Inc. v. CommissionerDocket No. 11114-79.United States Tax CourtT.C. Memo 1981-349; 1981 Tax Ct. Memo LEXIS 393; 42 T.C.M. (CCH) 330; T.C.M. (RIA) 81349; July 6, 1981*393 A, an individual, inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623891/ | Frank Shinkonis and Virginia Shinkonis, Husband and Wife, v. Commissioner.Shinkonis v. CommissionerDocket No. 23093.United States Tax Court1951 Tax Ct. Memo LEXIS 219; 10 T.C.M. (CCH) 503; T.C.M. (RIA) 51153; May 25, 1951*219 John F. Kane, Esq., 841 Penobscot Building, Detroit 26, Mich., for the petitioners. Thomas V.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623953/ | HERBERT C. SCHULZE and MARY JEANNE SCHULZE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchulze v. Comm'rDocket No. 8976-77.United States Tax CourtT.C. Memo 1980-385; 1980 Tax Ct. Memo LEXIS 195; 40 T.C.M. (CCH) 1234; T.C.M. (RIA) 80385; 210 U.S.P.Q. (BNA) 29; September 16, 1980, Filed *195 1. Petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623954/ | Ruth E. Kern, Petitioner v. Commissioner of Internal Revenue, RespondentKern v. CommissionerDocket No. 265-69SCUnited States Tax Court55 T.C. 405; 1970 U.S. Tax Ct. LEXIS 19; December 3, 1970, Filed *19 Decision will be entered for the respondent. The petitioner received periodic payments from her former husband pursu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623955/ | PETER Y. TAYLOR, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THE MELT ORGANIZATION (A Trust), GEORGE T. HORVAT, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket Nos. 3221-77, 4843-77.United States Tax CourtT.C. Memo 1980-552; 1980 Tax Ct. Memo LEXIS 32... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623956/ | Christian W. Korell, Petitioner, v. Commissioner of Internal Revenue, RespondentKorell v. CommissionerDocket No. 13943United States Tax Court10 T.C. 1001; 1948 U.S. Tax Ct. LEXIS 172; June 2, 1948, Promulgated *172 Decision will be entered under Rule 50. Premium paid for bonds callable for redemption on 30 days' notic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623957/ | P. A. Davis v. Commissioner.Davis v. CommissionerDocket No. 26090.United States Tax Court1952 Tax Ct. Memo LEXIS 150; 11 T.C.M. (CCH) 704; T.C.M. (RIA) 52216; 1 Oil & Gas Rep. 997; June 30, 1952*150 deQuincy V. Sutton, Esq., c/o Wooton and Wooton, Hattiesburg, Miss., for the petitioner. J. Frost Walker, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1386710/ | 61 Wash. App. 703 (1991)
812 P.2d 119
THE STATE OF WASHINGTON, Respondent,
v.
JOHNNY BRANNON SUTTLE III, Appellant.
No. 25138-4-I.
The Court of Appeals of Washington, Division One.
July 1, 1991.
Dennis Benjamin of Washington Appellate Defender Association, for appellant.
Seth R. Dawson, Prosecuting Attorney, and Seth A... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4623892/ | May, Stern and Company v. Commissioner.May, Stern & Co. v. CommissionerDocket No. 9595.United States Tax Court1946 Tax Ct. Memo LEXIS 81; 5 T.C.M. (CCH) 806; T.C.M. (RIA) 46223; September 17, 1946Louis Caplan, Esq., 1124 Frick Bldg., Pittsburgh, Pa., for the petitioner. R. Bruce Jones, Esq., for the respondent. HARRON... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623893/ | ALPENA SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alpena Sav. Bank v. CommissionerDocket No. 89273.United States Board of Tax Appeals45 B.T.A. 665; 1941 BTA LEXIS 1086; November 12, 1941, Promulgated *1086 The petitioner bank was reorganized in the year 1933 in the following manner: Its ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623894/ | CONSOLIDATED MARBLE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consolidated Marble Co. v. CommissionerDocket No. 14712.United States Board of Tax Appeals15 B.T.A. 193; 1929 BTA LEXIS 2899; February 5, 1929, Promulgated *2899 1. Expenditures by a corporation to repay money loaned or advanced are ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623895/ | Estate of Oscar A. Nordquist, Deceased, Georgiana G. Nordquist, Executrix, and Georgiana G. Nordquist v. Commissioner.Estate of Nordquist v. CommissionerDocket No. 4146-70United States Tax CourtT.C. Memo 1972-198; 1972 Tax Ct. Memo LEXIS 60; 31 T.C.M. (CCH) 994; T.C.M. (RIA) 72198; September 11, 1972*60 The petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623896/ | ABDOLVAHAB S. and JEAN D. PIRNIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPirnia v. CommissionerDocket No. 14523-87United States Tax CourtT.C. Memo 1989-627; 1989 Tax Ct. Memo LEXIS 627; 58 T.C.M. (CCH) 740; T.C.M. (RIA) 89627; November 27, 1989Thomas A. Baldwin, for the petitioners. Jeffrey L. Bass... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623897/ | Technalysis Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentTechnalysis Corp. v. CommissionerDocket No. 3238-91United States Tax Court101 T.C. 397; 1993 U.S. Tax Ct. LEXIS 68; 101 T.C. No. 27; November 4, 1993, Filed *68 Decision will be entered for petitioner. R determined that P, a publicly he... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623899/ | AMERICAN INTERNATIONAL COAL CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAmerican International Coal Co. v. CommissionerDocket No. 14574-79.United States Tax CourtT.C. Memo 1982-204; 1982 Tax Ct. Memo LEXIS 545; 43 T.C.M. (CCH) 1097; T.C.M. (RIA) 82204; April 15, 1982. Roy J. Roscoe, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623901/ | APPEAL OF GUTTERMAN STRAUSS CO.Gutterman Strauss Co. v. CommissionerDocket No. 234.United States Board of Tax Appeals2 B.T.A. 433; 1925 BTA LEXIS 2408; September 7, 1925, Decided Submitted March 18, 1925. *2408 Upon the facts herein, held, that the taxpayer did not file a false and fraudulent return with intent to ev... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623903/ | STEPHEN M. CARDWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCardwell v. CommissionerDocket No. 10409-79.United States Tax CourtT.C. Memo 1988-270; 1988 Tax Ct. Memo LEXIS 297; 55 T.C.M. (CCH) 1125; T.C.M. (RIA) 88270; June 22, 1988. *297 Charles L. Abrahams, for the petitioner. Thomas A. Dombrowski,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623904/ | Harold J. and Opal A. Plumley v. Commissioner.Plumley v. CommissionerDocket No. 4923-68.United States Tax CourtT.C. Memo 1970-35; 1970 Tax Ct. Memo LEXIS 325; 29 T.C.M. (CCH) 98; T.C.M. (RIA) 70035; February 9, 1970, Filed. Harold J. Plumley, pro se, R.R. #8, Box 213, Muncie, Ind.Bernard J. Boyle and Wayne I. Chertow,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623907/ | CARL A. SAMUELSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSamuelson v. CommissionerDocket No. 16398-84.United States Tax CourtT.C. Memo 1985-561; 1985 Tax Ct. Memo LEXIS 71; 50 T.C.M. (CCH) 1409; T.C.M. (RIA) 85561; November 14, 1985. Carl A. Samuelson, Jr., pro se. James E. Gray, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623908/ | SAM D. CALABY and ARLINE J. CALABY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCalaby v. CommissionerDocket No. 8201-79United States Tax CourtT.C. Memo 1982-91; 1982 Tax Ct. Memo LEXIS 658; 43 T.C.M. (CCH) 610; T.C.M. (RIA) 82091; February 22, 1982. Sam D. Calaby, pro se. Bernard Wishnia, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623911/ | CLYDE E. STAFFORD AND CAROLYN J. STAFFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *Stafford v. CommissionerDocket No. 13064-90United States Tax CourtT.C. Memo 1992-637; 1992 Tax Ct. Memo LEXIS 666; 64 T.C.M. (CCH) 1199; November 2, 1992, Filed *666 Decision will be entered under Rule 155. For Cly... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623912/ | Granite Construction Company, Petitioner, v. Commissioner of Internal Revenue, RespondentGranite Constr. Co. v. CommissionerDocket Nos. 26043, 30271United States Tax Court19 T.C. 163; 1952 U.S. Tax Ct. LEXIS 54; November 7, 1952, Promulgated *54 Decisions will be entered for the respondent. 1. Petitioner undertook lar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623913/ | KARL KIEFER MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Karl Kiefer Machine Co. v. CommissionerDocket No. 8396.United States Board of Tax Appeals6 B.T.A. 348; 1927 BTA LEXIS 3539; February 28, 1927, Promulgated *3539 1. The action of the Commissioner in including in invested capital for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623915/ | HARRIET A. LANGDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Langdon v. CommissionerDocket No. 9842.United States Board of Tax Appeals7 B.T.A. 1142; 1927 BTA LEXIS 3019; August 22, 1927, Promulgated *3019 Under the Revenue Act of 1921, where the March 1, 1913, value of vacant land is established by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623921/ | WAY ENGINEERING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWay Engineering Co. v. CommissionerDocket No. 8249-72United States Tax CourtT.C. Memo 1975-32; 1975 Tax Ct. Memo LEXIS 340; 34 T.C.M. (CCH) 210; T.C.M. (RIA) 750032; February 25, 1975, Filed Harold A. Chamberlain, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623922/ | VIRGINIA BOYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBoyle v. CommissionerDocket No. 1838-92United States Tax CourtT.C. Memo 1994-438; 1994 Tax Ct. Memo LEXIS 446; 68 T.C.M. (CCH) 633; August 29, 1994, Filed *446 Decision will be entered under Rule 155. For petitioner: Leonard S. RothFor responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623923/ | Consolidated Freightways, Inc. & Affiliates, Petitioner v. Commissioner of Internal Revenue, RespondentConsolidated Freightways, Inc. & Affiliates v. CommissionerDocket No. 8066-76United States Tax Court74 T.C. 768; 1980 U.S. Tax Ct. LEXIS 97; July 22, 1980, Filed *97 Decision will be entered under Rule 155. Petitione... | 01-04-2023 | 11-21-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.