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https://www.courtlistener.com/api/rest/v3/opinions/4623925/ | F. A. DOUTY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Douty v. CommissionerDocket No. 7477.United States Board of Tax Appeals9 B.T.A. 398; 1927 BTA LEXIS 2608; Nov. 28, 1927, Promulgated *2608 1. Petitioner held to have been the purchaser of certain stock as principal and not an agent for the Multn... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623928/ | JAMES LLOYD PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Phillips v. Comm'rDocket No. 14567-16 United States Tax Court2017 Tax Ct. Memo LEXIS 229; November 20, 2017, FiledDecision text below is the first available text from the court; it has not been editorially reviewed by LexisNexis. Publisher... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623930/ | FRANK W. GUILFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuilford v. CommissionerDocket No. 16307-83.United States Tax CourtT.C. Memo 1987-535; 1987 Tax Ct. Memo LEXIS 527; 54 T.C.M. (CCH) 939; T.C.M. (RIA) 87535; October 20, 1987. *527 Held, respondent's statutory notice of deficiency is valid; pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623931/ | W. Winne Cadby, Petitioner, v. Commissioner of Internal Revenue, RespondentCadby v. CommissionerDocket No. 49170United States Tax Court24 T.C. 899; 1955 U.S. Tax Ct. LEXIS 121; August 11, 1955, Filed *121 Decision will be entered for the petitioner. Sale of inherited option to buy stock below market held to have resul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623932/ | William Bard and Erma Bard, et al. 1 v. Commissioner. Bard v. CommissionerDocket Nos. 3969-63, 3709-64, 3710-64. .United States Tax CourtT.C. Memo 1966-213; 1966 Tax Ct. Memo LEXIS 72; 25 T.C.M. (CCH) 1107; T.C.M. (RIA) 66213; September 28, 1966*72 1. Held, that the notice of income tax deficiency issued to petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623934/ | Albert D. Roberts and Kathleen Roberts, Petitioners, v. Commissioner of Internal Revenue, RespondentRoberts v. CommissionerDocket No. 1397-63United States Tax Court43 T.C. 716; 1965 U.S. Tax Ct. LEXIS 122; February 23, 1965, Filed February 23, 1965, Filed *122 Decision will be entered under Rule 50. During the taxable... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623935/ | WICKLIFFE B. and DOROTHY E. HENDRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHendry v. CommissionerDocket No. 10588-80.United States Tax CourtT.C. Memo 1981-740; 1981 Tax Ct. Memo LEXIS 5; 43 T.C.M. (CCH) 232; T.C.M. (RIA) 81740; December 31, 1981. Wickliffe B. Hendry, pro se. Barry Bledsoe, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623936/ | APPEAL OF SUSIE M. ROOT, EXECUTRIX, ESTATE OF HENRY L. ROOT.Root v. CommissionerDocket No. 2825.United States Board of Tax Appeals5 B.T.A. 696; 1926 BTA LEXIS 2804; November 30, 1926, Promulgated *2804 1. The common law doctrine of estates by the entirety obtains in the State of Missouri. 2. The fact that the husba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623937/ | RUDY G. LEEWAYE AND HELEN M. LEEWAYE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeewaye v. CommissionerDocket No. 23335-87.United States Tax CourtT.C. Memo 1988-129; 1988 Tax Ct. Memo LEXIS 157; 55 T.C.M. (CCH) 485; T.C.M. (RIA) 88129; March 28, 1988. Alan R. Herson, for the petitioners. Alice M. Harb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623939/ | Walter H. Potter and Gladys L. Erickson (formerly Gladys L. Potter), Petitioners, v. Commissioner of Internal Revenue, Respondent; Walter H. Potter and Mary D. Potter, Petitioners, v. Commissioner of Internal Revenue, RespondentPotter v. CommissionerDocket Nos. 81795, 86259United States Tax Court44 T.C. 159; 1965 U.S. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623940/ | A. H. WOODS THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. H. Woods Theatre Co. v. CommissionerDocket No. 11067.United States Board of Tax Appeals12 B.T.A. 827; 1928 BTA LEXIS 3453; June 25, 1928, Promulgated *3453 In November, 1916, the petitioner acquired a certain leasehold and issued i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623941/ | Otis B. Miller and Sonya G. Miller, Petitioners v. Commissioner of Internal Revenue, RespondentMiller v. CommissionerDocket No. 791-74United States Tax Court68 T.C. 767; 1977 U.S. Tax Ct. LEXIS 62; August 29, 1977, Filed *62 Decision will be entered under Rule 155. College leased land to CDC at $ 1 per year. Immediat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623942/ | First National Bank of McAllen v. Commissioner.First Nat'l Bank of McAllen v. CommissionerDocket No. 23926.United States Tax Court1950 Tax Ct. Memo LEXIS 259; 9 T.C.M. (CCH) 166; T.C.M. (RIA) 50051; March 6, 1950*259 Salaries paid directors of a bank determined. Howard J. Stafford, Jr., Esq., Bentsen Bldg., McAllen, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623944/ | LAURA ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Allen v. CommissionerDocket No. 19438.United States Board of Tax Appeals14 B.T.A. 723; 1928 BTA LEXIS 2938; December 13, 1928, Promulgated *2938 Where husband and wife, living together and residents of Washington, file separate returns, the husba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623945/ | Roy H. King and Edith Hughes King v. Commissioner.King v. CommissionerDocket Nos. 84978, 89797.United States Tax CourtT.C. Memo 1963-267; 1963 Tax Ct. Memo LEXIS 80; 22 T.C.M. (CCH) 1343; T.C.M. (RIA) 63267; September 27, 1963Roy H. King, pro se, 1500 Grant St., Wichita Falls, Tex. James F. Hart, for the respondent. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623948/ | HARRY HARPER WAGNER and RUTH N. WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWagner v. CommissionerDocket No. 260-74United States Tax CourtT.C. Memo 1978-49; 1978 Tax Ct. Memo LEXIS 470; 37 T.C.M. (CCH) 254; T.C.M. (RIA) 780049; January 31, 1978, Filed Arthur L. Berger and John S. Oyler, for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623949/ | EDWARD C. STRIFFLER, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Edward C. Striffler, Inc. v. CommissionerDocket No. 5533.United States Board of Tax Appeals7 B.T.A. 887; 1927 BTA LEXIS 3082; July 30, 1927, Promulgated *3082 Under the facts herein the petitioner is entitled to include in its inves... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623950/ | Brooks Griffin and Josephine Griffin, Petitioners v. Commissioner of Internal Revenue, RespondentGriffin v. CommissionerDocket No. 3487-65United States Tax Court49 T.C. 253; 1967 U.S. Tax Ct. LEXIS 5; December 19, 1967*5 Decision will be entered for the Respondent. 1. On Jan. 3, 1961, petitioners conveyed by deed 1,11... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623951/ | ENOCH R. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Thompson v. CommissionerDocket No. 8156-73.United States Tax CourtT.C. Memo 1975-81; 1975 Tax Ct. Memo LEXIS 291; 34 T.C.M. (CCH) 409; T.C.M. (RIA) 750081; March 27, 1975, Filed Enoch R. Thompson, pro se. Wayne M. Bach, for the respondent. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623952/ | ESTATE OF NORMAN L. BELL, DECEASED, SHIRLEY BELL, INDEPENDENT EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bell v. CommissionerDocket No. 12692-85.United States Tax CourtT.C. Memo 1987-576; 1987 Tax Ct. Memo LEXIS 579; 54 T.C.M. (CCH) 1123; T.C.M. (RIA) 87576; November 23, 1987. *579 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/866763/ | KELLY A. CUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCutler v. Comm'rDocket Nos. 16840-10L, 1471-11United States Tax CourtT.C. Memo 2013-119; 2013 Tax Ct. Memo LEXIS 121; 105 T.C.M. (CCH) 1704; May 6, 2013, Filed*121 An appropriate order and decision will be entered in docket No. 16840-10L. Decisi... | 01-04-2023 | 05-06-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4623959/ | Faigle Tool and Die Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentFaigle Tool & Die Corp. v. CommissionerDocket No. 161United States Tax Court7 T.C. 236; 1946 U.S. Tax Ct. LEXIS 138; June 27, 1946, Promulgated *138 Decision will be entered under Rule 50. Excess Profits Credit. -- Upon the fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623960/ | George B. Wendell, Petitioner, v. Commissioner of Internal Revenue, RespondentWendell v. CommissionerDocket No. 18093United States Tax Court12 T.C. 161; 1949 U.S. Tax Ct. LEXIS 282; February 9, 1949, Promulgated *282 Decision will be entered for the respondent. Held, salary paid to practical nurses employed to care fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623961/ | ZANDER & CIA, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Zander & Cia, Ltd. v. CommissionerDocket No. 97263.United States Board of Tax Appeals42 B.T.A. 50; 1940 BTA LEXIS 1053; June 13, 1940, Promulgated *1053 Held, profits realized by petitioner, a nonresident foreign corporation, from certain f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623962/ | INVESTMENT RESEARCH ASSOCIATES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInv. Research Assocs. v. Comm'rNo. 16410-05L United States Tax Court126 T.C. 183; 2006 U.S. Tax Ct. LEXIS 7; 126 T.C. No. 7; April 18, 2006, Filed Investment Research Assocs. Ltd. v. Commissioner, T.C. Memo 1999-407">T.C. Me... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623963/ | NELLIE S. ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander v. CommissionerDocket No. 78995.United States Board of Tax Appeals36 B.T.A. 929; 1937 BTA LEXIS 638; November 23, 1937, Promulgated *638 The petitioner, a resident of Miami, Florida, created a trust whose corpus consisted of sto... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623964/ | CHARLES M. WORTHLEY AND HELEN H. WORTHLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWorthley v. CommissionerDocket No. 28762-86.United States Tax CourtT.C. Memo 1988-262; 1988 Tax Ct. Memo LEXIS 288; 55 T.C.M. (CCH) 1088; T.C.M. (RIA) 88262; June 20, 1988*288 Dennis L. Marvin, for the petitioners. Mil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623965/ | HERBERT M. THOMPSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThompson v. CommissionerDocket No. 21674-81.United States Tax CourtT.C. Memo 1984-32; 1984 Tax Ct. Memo LEXIS 645; 47 T.C.M. (CCH) 928; T.C.M. (RIA) 84032; January 16, 1984. *645 Petitioner was an employee for part of 1976. He was se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623966/ | ROGER B. FAIR AND GAIL K. FAIR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFair v. CommissionerDocket No. 9400-91United States Tax CourtT.C. Memo 1993-377; 1993 Tax Ct. Memo LEXIS 397; 66 T.C.M. (CCH) 460; August 23, 1993, Filed *397 Decision will be entered under Rule 155. For petitioners: Robert J. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623968/ | Esther B. Bishop, Petitioner, v. Commissioner of Internal Revenue, RespondentBishop v. CommissionerDocket No. 49582United States Tax Court26 T.C. 523; 1956 U.S. Tax Ct. LEXIS 166; June 12, 1956, Filed *166 Decision will be entered for the respondent. Pursuant to an adjustment authorized by section 3801, Internal Reven... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623969/ | APPEAL OF ENKE CITY DYE WORKS, INC.Enke City Dye Works, Inc. v. CommissionerDocket No. 976.United States Board of Tax Appeals2 B.T.A. 378; 1925 BTA LEXIS 2431; July 15, 1925, Decided Submitted June 1, 1925. *2431 L. E. Schmitt, Esq., and John G. Richardson, C.P.A., for the taxpayer. Ward Loveless, Esq., for the Commi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623970/ | H. V. WATKINS and EUNICE W. WATKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatkins v. CommissionerDocket No. 7230-71.United States Tax CourtT.C. Memo 1973-167; 1973 Tax Ct. Memo LEXIS 122; 32 T.C.M. (CCH) 809; T.C.M. (RIA) 73167; July 30, 1973, Filed David B. Grishman, for the petitioners. Jeffrey... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623971/ | Mary L. Hanback v. Commissioner.Hanback v. CommissionerDocket No. 19492.United States Tax Court1950 Tax Ct. Memo LEXIS 115; 9 T.C.M. (CCH) 742; T.C.M. (RIA) 50216; August 30, 1950*115 Held: All the facts show that petitioner and her husband intended to form a partnership for the present conduct of their business durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623972/ | HAROLD LEE AND BIRTHA MAE FRANCIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrancis v. CommissionerDocket No. 42658-85.United States Tax CourtT.C. Memo 1988-30; 1988 Tax Ct. Memo LEXIS 30; 54 T.C.M. (CCH) 1607; T.C.M. (RIA) 88030; January 27, 1988. Harold Lee Francis, for the petitioners. Rebecca A.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623973/ | PAUL AUTENREITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. JULIAN AUTENREITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. HAROLD AUTENREITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Autenreith v. CommissionerDocket Nos. 94070, 94071, 94072.United States Boa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623974/ | Warren R. Clemens v. Commissioner.Clemens v. CommissionerDocket No. 5116-67.United States Tax CourtT.C. Memo 1968-124; 1968 Tax Ct. Memo LEXIS 175; 27 T.C.M. (CCH) 599; T.C.M. (RIA) 68124; June 24, 1968, Filed *175 Warren R. Clemens, pro se, 1261 1/2 Mitchell Ave., Los Angeles, Calif. Harold W. Vestermark, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623976/ | Aron Alvin Holley v. Commissioner.Holley v. CommissionerDocket No. 2053-70 SC.United States Tax CourtT.C. Memo 1971-64; 1971 Tax Ct. Memo LEXIS 269; 30 T.C.M. (CCH) 274; T.C.M. (RIA) 71064; March 31, 1971, Filed. Aron Alvin Holley, pro se, 3449 Prospect, Kansas City, Mo. Wayne A. Smith, for the respondent. FORRESTER*... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623977/ | ESTATE OF MARY PIEROTICH MLADINICH, DECEASED, PEOPLES BANK OF BILOXI, ADMINISTRATOR D.B.N., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Mladinich v. CommissionerDocket No. 15841-89United States Tax CourtT.C. Memo 1991-528; 1991 Tax Ct. Memo LEXIS 577; 62 T.C.M. (CCH) 1065; T.C.M. (RIA) 91528; Oc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623978/ | Ragland Investment Company, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentRagland Inv. Co. v. CommissionerDocket Nos. 5980-67, 5981-67, 5982-67United States Tax Court52 T.C. 867; 1969 U.S. Tax Ct. LEXIS 69; August 26, 1969, Filed *69 Decisions will be entered for the petitioners. Petitioner-corp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623980/ | APPEAL OF AMERICAN TELEGRAPH & CABLE CO.American Tel. & Cable Co. v. CommissionerDocket No. 2967.United States Board of Tax Appeals2 B.T.A. 991; 1925 BTA LEXIS 2201; Decided October 26, 1925, Decided Submitted July 1, 1925. *2201 Taxpayer leased all its property for $700,000 rental, the lessee to pay the rental direc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623981/ | Lola Cunningham, Petitioner, v. Commissioner of Internal Revenue, Respondent. S. B. Ingram and Jane Ingram, Petitioners, v. Commissioner of Internal Revenue, RespondentCunningham v. CommissionerDocket Nos. 85421, 87654United States Tax Court39 T.C. 186; 1962 U.S. Tax Ct. LEXIS 47; October 22, 1962, Filed *47 Decisions... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623984/ | BENNET B. BRISTOL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bristol v. CommissionerDocket No. 96289.United States Board of Tax Appeals42 B.T.A. 263; 1940 BTA LEXIS 1018; June 28, 1940, Promulgated *1018 Petitioner entered into an antenuptial agreement with his intended wife in which she released all... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623985/ | SUNCREST LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Suncrest Lumber Co. v. CommissionerDocket No. 33244.United States Board of Tax Appeals25 B.T.A. 375; 1932 BTA LEXIS 1534; January 26, 1932, Promulgated *1534 1. A corporation became financially involved and its bondholders instituted... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623986/ | Fotocrafters Incorporated v. Commissioner.Fotocrafters, Inc. v. CommissionerDocket No. 68464.United States Tax CourtT.C. Memo 1960-254; 1960 Tax Ct. Memo LEXIS 37; 19 T.C.M. (CCH) 1401; T.C.M. (RIA) 60254; November 29, 1960Harry A. Morris, Esq., 915 Grand Ave., Kansas City, Mo., and William B. Bundschu, Esq., for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623987/ | Clifford Emond, Jr. v. Commissioner.Emond v. CommissionerDocket No. 66326.United States Tax CourtT.C. Memo 1959-173; 1959 Tax Ct. Memo LEXIS 73; 18 T.C.M. (CCH) 753; T.C.M. (RIA) 59173; August 31, 1959*73 Held, petitioner is not liable under section 311(a)(1) of the Internal Revenue Code of 1939 as a transferee for an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623988/ | Nestor J. Decker v. Commissioner.Decker v. CommissionerDocket No. 3922.United States Tax Court1946 Tax Ct. Memo LEXIS 24; 5 T.C.M. (CCH) 1009; T.C.M. (RIA) 46278; December 2, 1946Lee E. Joslyn, Jr., Esq., and J. H. Amick, C.P.A., 809 Majestic Bldg., Detroit, Mich., for the petitioner. Melvin S. Huffaker, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623989/ | Paul W. Adams, Petitioner v. Commissioner of Internal Revenue, Respondent; Paul W. Adams, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentAdams v. CommissionerDocket Nos. 6976-74, 6977-74, 6978-74, 6979-74, 6980-74, 6981-74United States Tax Court72 T.C. 81; 1979 U.S. Tax Ct. LEXIS 139; April 11, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623990/ | Charles L. Tidwell and Corinne S. Tidwell v. Commissioner.Tidwell v. CommissionerDocket No. 71019.United States Tax CourtT.C. Memo 1961-162; 1961 Tax Ct. Memo LEXIS 194; 20 T.C.M. (CCH) 810; T.C.M. (RIA) 61162; May 31, 1961*194 1. In 1953 and 1954, petitioner Charles L. Tidwell and another, both full-time executives o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623991/ | Carl G. Ortmayer and Hilda B. Ortmayer, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentOrtmayer v. CommissionerDocket No. 53272United States Tax Court28 T.C. 64; 1957 U.S. Tax Ct. LEXIS 220; April 17, 1957, Filed *220 Decision will be entered under Rule 50. 1. On July 2, 1948, Cunningham... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623995/ | HENRY F. COCHRANE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cochrane v. CommissionerDocket No. 34435.United States Board of Tax Appeals23 B.T.A. 202; 1931 BTA LEXIS 1912; May 13, 1931, Promulgated *1912 1. Held that numerous expenditures made by petitioner in a professional capacity as a lawyer on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623996/ | Glenshaw Glass Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGlenshaw Glass Co. v. CommissionerDocket No. 15986United States Tax Court13 T.C. 296; 1949 U.S. Tax Ct. LEXIS 95; September 13, 1949, Promulgated *95 Decision will be entered under Rule 50. 1. During the base period years petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4623997/ | Thomas G. Russoniello, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentRussoniello v. CommissionerDocket Nos. 42850, 42847, 42848, 42849United States Tax Court21 T.C. 828; 1954 U.S. Tax Ct. LEXIS 286; February 26, 1954, Promulgated *286 Decisions will be entered for the respondent. Each of the fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624000/ | PACKARD THURBER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Packard Thurber v. CommissionerDocket No. 28916.United States Board of Tax Appeals20 B.T.A. 1208; 1930 BTA LEXIS 1954; October 9, 1930, Promulgated *1954 Petitioner held not to have been an employee of a State or a political subdivision there... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624001/ | THOMASVILLE ICE & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomasville Ice & Mfg. Co. v. CommissionerDocket No. 8527.United States Board of Tax Appeals9 B.T.A. 1006; 1927 BTA LEXIS 2475; December 29, 1927, Promulgated *2475 1. Evidence insufficient to show error on the part of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624003/ | James F. Curtis, Petitioner, v. Commissioner of Internal Revenue, RespondentCurtis v. CommissionerDocket No. 104764United States Tax Court3 T.C. 648; 1944 U.S. Tax Ct. LEXIS 141; April 25, 1944, Promulgated *141 Decision will be entered under Rule 50. 1. Petitioner received notarial fees in respect of which no tax was... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624004/ | M. J. Corboy Company v. Commissioner.M. J. Corboy Co. v. CommissionerDocket No. 4685.United States Tax Court1945 Tax Ct. Memo LEXIS 216; 4 T.C.M. (CCH) 447; T.C.M. (RIA) 45141; April 30, 1945*216 Harry B. Sutter, Esq., and Harry D. Orr, Jr., Esq., 1 N. LaSalle St., Chicago, Ill., for the petitioner. Ned Fischer, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624005/ | ALEXIS M. HAWKINS AND ROSEMARY K. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHawkins v. CommissionerDocket No. 4779-78United States Tax CourtT.C. Memo 1982-451; 1982 Tax Ct. Memo LEXIS 295; 44 T.C.M. (CCH) 715; T.C.M. (RIA) 82451; August 4, 1982. Glen L. Norris and George F. Davison, Jr., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669070/ | Notice: This opinion is subject to formal revision before publication in the
Atlantic and Maryland Reporters. Users are requested to notify the Clerk of the
Court of any formal errors so that corrections may be made before the bound
volumes go to press.
DISTRICT OF COLUMBIA COURT OF APPEALS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624096/ | D. & N. Auto Parts Company, Petitioner, v. Commissioner of Internal Revenue, RespondentD. & N. Auto Parts Co. v. CommissionerDocket No. 11445United States Tax Court8 T.C. 1192; 1947 U.S. Tax Ct. LEXIS 181; June 18, 1947, Promulgated *181 Decision will be entered under Rule 50. Petitioner succeeded in 1940 to a partner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624097/ | Dr. P. Phillips and Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentDr. P. Phillips & Son, Inc. v. CommissionerDocket No. 24505United States Tax Court20 T.C. 435; 1953 U.S. Tax Ct. LEXIS 147; May 25, 1953, Promulgated *147 Decision will be entered for the respondent. Petitioner, a Florida, citru... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624098/ | Calhoun Academy, Petitioner v. Commissioner of Internal Revenue, RespondentCalhoun Academy v. CommissionerDocket No. 6595-88XUnited States Tax Court94 T.C. 284; 1990 U.S. Tax Ct. LEXIS 15; 94 T.C. No. 17; March 1, 1990March 1, 1990, Filed Decision will be entered for the respondent. P, a private school, sought a decla... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624100/ | MAURICE M. DILLON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDillon v. CommissionerDocket No. 15461-79.United States Tax CourtT.C. Memo 1981-583; 1981 Tax Ct. Memo LEXIS 160; 42 T.C.M. (CCH) 1364; T.C.M. (RIA) 81583; October 6, 1981. Maurice Malcolm Dillon, pro se. William P. Hardeman, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624105/ | Frank Nelson, Jr., and Lee Etta Nelson v. Commissioner.Nelson v. CommissionerDocket No. 62593.United States Tax CourtT.C. Memo 1958-179; 1958 Tax Ct. Memo LEXIS 45; 17 T.C.M. (CCH) 888; T.C.M. (RIA) 58179; September 29, 1958*45 1. Held: (1) that petitioner's direct advances to Southwest Land Improvement Company, Inc.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624109/ | MARK IV PICTURES, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mark IV Pictures, Inc. v. CommissionerDocket Nos. 7447-87, 7448-87, 7449-87United States Tax CourtT.C. Memo 1990-571; 1990 Tax Ct. Memo LEXIS 643; 60 T.C.M. (CCH) 1171; T.C.M. (RIA) 90571; October 31, 1990, Filed *643 Decision... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653920/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 262 EAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624053/ | Jonathan M. Kagan v. Commissioner.Kagan v. CommissionerDocket No. 2069-67.United States Tax CourtT.C. Memo 1969-118; 1969 Tax Ct. Memo LEXIS 177; 28 T.C.M. (CCH) 617; T.C.M. (RIA) 69118; June 16, 1969, Filed *177 Held, payments received by petitioner from St. Luke's Hospital Center during the taxable year 1965 represe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624007/ | Davidson-Boutell Company v. Commissioner.Davidson-Boutell Co. v. CommissionerDocket No. 111958.United States Tax Court1943 Tax Ct. Memo LEXIS 198; 2 T.C.M. (CCH) 449; T.C.M. (RIA) 43342; July 13, 1943*198 Petitioner's promise in a trust indenture to set aside, on or before a date after the close of the taxable year, a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624008/ | ALICE CHRISTINE BEARDEN and HOWELL CARL BEARDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBearden v. CommissionerDocket No. 3818-80United States Tax CourtT.C. Memo 1981-161; 1981 Tax Ct. Memo LEXIS 582; 41 T.C.M. (CCH) 1225; T.C.M. (RIA) 81161; April 6, 1981. *582 Howell Carl Bearden, pro se. Willi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624009/ | RICHARD J. AND BARBARA A. DOUGHERTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDougherty v. CommissionerDocket No. 27320-92United States Tax CourtT.C. Memo 1994-597; 1994 Tax Ct. Memo LEXIS 604; 68 T.C.M. (CCH) 1347; December 6, 1994, Filed *604 Decision will be entered under Rule 155. Richard J. and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624010/ | M. STACEY PALMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPalmer v. CommissionerDocket No. 13279-83.United States Tax CourtT.C. Memo 1987-106; 1987 Tax Ct. Memo LEXIS 102; 53 T.C.M. (CCH) 229; T.C.M. (RIA) 87106; February 23, 1987. *102 P filed a Chapter 7 petition in bankruptcy. One of the assets ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624012/ | WAYNE BODY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wayne Body Corp. v. CommissionerDocket No. 35896.United States Board of Tax Appeals24 B.T.A. 524; 1931 BTA LEXIS 1630; October 28, 1931, Promulgated *1630 George E. H. Goodner, Esq., for the petitioner. J. E. Mather, Esq., and J. A. Ly... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624013/ | YONG GIL HYON and SOON JA HYON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHyon v. CommissionerDocket Nos. 17046-82, 34760-84.United States Tax CourtT.C. Memo 1987-218; 1987 Tax Ct. Memo LEXIS 220; 53 T.C.M. (CCH) 700; T.C.M. (RIA) 87218; April 29, 1987. William J. Hagan, for the petitioners. John A. G... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624014/ | NATIONAL BANK OF COMMERCE OF SAN ANTONIO, TEXAS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Bank of Commerce v. CommissionerDocket No. 93164.United States Board of Tax Appeals40 B.T.A. 471; 1939 BTA LEXIS 848; August 18, 1939, Promulgated *848 Petitioner bank, engaged in the general banking bu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624017/ | JAMES B. SMITH and JEAN T. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 3952-78.United States Tax CourtT.C. Memo 1985-167; 1985 Tax Ct. Memo LEXIS 465; 49 T.C.M. (CCH) 1144; T.C.M. (RIA) 85167; April 3, 1985. James B. Smith, pro se. Ronald J. Gardner, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624019/ | TERRY A. OLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOlson v. CommissionerDocket No. 34855-86.United States Tax CourtT.C. Memo 1987-543; 1987 Tax Ct. Memo LEXIS 535; 54 T.C.M. (CCH) 969; T.C.M. (RIA) 87543; October 26, 1987. Terry A. Olson, pro se. John C. Schmittdiel, for the respondent. FEATHER... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624021/ | Doyle Hosiery Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. John J. Doyle, Petitioner, v. Commissioner of Internal Revenue, RespondentDoyle Hosiery Corp. v. CommissionerDocket Nos. 22047, 22375United States Tax Court17 T.C. 641; 1951 U.S. Tax Ct. LEXIS 59; October 10, 1951, Promulgated *59 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624022/ | RAYMOND W. HODGE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Hodge v. CommissionerDOCKET Nos. 509-71, 510-71, 511-71, 512-71, 513-71.United States Tax CourtT.C. Memo 1973-64; 1973 Tax Ct. Memo LEXIS 220; 32 T.C.M. (CCH) 277; T.C.M. (RIA) 73064; March 22, 1973, Filed Hal F. Rachal, pro se. i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624031/ | RICHARD A. LANGSETH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLangseth v. CommissionerDocket No. 19421-82United States Tax CourtT.C. Memo 1983-576; 1983 Tax Ct. Memo LEXIS 213; 46 T.C.M. (CCH) 1420; T.C.M. (RIA) 83576; September 19, 1983. Richard A. Langseth, pro se. Cruz Saavedra and Ronald M. Rosen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624034/ | Ann Greene v. Commissioner. Charles T. Greene v. Commissioner.Greene v. CommissionerDocket Nos. 43256, 43257.United States Tax CourtT.C. Memo 1954-193; 1954 Tax Ct. Memo LEXIS 52; 13 T.C.M. (CCH) 1036; T.C.M. (RIA) 54299; November 17, 1954, Filed Robert R. Blasi, Esq., for the petitioners. Thomas C. Cravens, Esq., for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624035/ | FX Systems Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentFX Systems Corp. v. CommissionerDocket No. 2832-79United States Tax Court79 T.C. 957; 1982 U.S. Tax Ct. LEXIS 10; 79 T.C. No. 59; December 1, 1982, Filed *10 Decision will be entered under Rule 155. Petitioner purchased certain assets fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624038/ | Sidney Stark and Sadie Stark, Petitioners, v. Commissioner of Internal Revenue, RespondentStark v. CommissionerDocket No. 57701United States Tax Court29 T.C. 122; 1957 U.S. Tax Ct. LEXIS 52; October 28, 1957, Filed *52 Decision will be entered under Rule 50. Petitioner Sidney Stark, in the taxable years 1948 and 1949,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624041/ | Dr. P. Phillips Canning Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDr. P. Phillips Canning Co. v. CommissionerDocket Nos. 7676, 27699United States Tax Court17 T.C. 1222; 1952 U.S. Tax Ct. LEXIS 287; January 24, 1952, Promulgated *287 Decisions will be entered for the respondent. 1. Excess Prof... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624042/ | MARCEL L. MALGOIRE AND MARGUERITE C. MALGOIRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent GEORGE J. COCORES AND MARCIA COCORES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMalgoire v. CommissionerDocket Nos. 4688-75, 5477-75.United States Tax CourtT.C. Memo 1978-29; 1978 Tax Ct. Memo LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624043/ | MARY MILLER BRAXTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Braxton v. CommissionerDocket No. 45436.United States Board of Tax Appeals22 B.T.A. 128; 1931 BTA LEXIS 2167; February 12, 1931, Promulgated *2167 A corporate dividend declared and payable in 1927, check for which was mailed in 1927 and r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624044/ | APPEAL OF WALTER L. HOPKINS.Hopkins v. CommissionerDocket No. 1476.United States Board of Tax Appeals2 B.T.A. 549; 1925 BTA LEXIS 2385; September 8, 1925, Decided Submitted April 27, 1925. *2385 Salary credited to the taxpayer on the books of the corporation in the year 1920, but not available for his use, is not tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624045/ | Parker Oil Company, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentParker Oil Co. v. CommissionerDocket No. 4907-69United States Tax Court58 T.C. 985; 1972 U.S. Tax Ct. LEXIS 57; September 21, 1972, Filed *57 Decision will be entered for the petitioner. Stockholders of petitioners settled a lawsuit in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624047/ | SOUTHWESTERN ICE & COLD STORAGE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Southwestern Ice & Cold Storage Co. v. CommissionerDocket No. 41183.United States Board of Tax Appeals27 B.T.A. 190; 1932 BTA LEXIS 1106; November 30, 1932, Promulgated *1106 Where the petitioner on September 30, 1926,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624049/ | Edward C. Victorson and Anne Victorson v. Commissioner. Graham, Ross & Co., Inc. v. Commissioner.Victorson v. CommissionerDocket Nos. 83595, 83596.United States Tax CourtT.C. Memo 1962-231; 1962 Tax Ct. Memo LEXIS 77; 21 T.C.M. (CCH) 1238; T.C.M. (RIA) 62231; October 1, 1962Martin M. Lore, Esq., 107 William St., New Yo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669072/ | Notice: This opinion is subject to formal revision before publication in the
Atlantic and Maryland Reporters. Users are requested to notify the Clerk of the
Court of any formal errors so that corrections may be made before the bound
volumes go to press.
DISTRICT OF COLUMBIA COURT OF APPEALS
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669073/ | [Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as
State ex rel. Hunley v. Wainwright, Slip Opinion No. 2021-Ohio-803.]
NOTICE
This slip opinion is subject to formal revision before it is published in
an advance sheet of the ... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669075/ | [Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as
Lorain Cty. Bar Assn. v. Lindon, Slip Opinion No. 2021-Ohio-804.]
NOTICE
This slip opinion is subject to formal revision before it is published in
an advance sheet of the Ohi... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624113/ | Donald G. Graham and Juanita F. Graham, Petitioners, v. Commissioner of Internal Revenue, RespondentGraham v. CommissionerDocket No. 77126United States Tax Court35 T.C. 273; 1960 U.S. Tax Ct. LEXIS 23; November 16, 1960, Filed *23 Decision will be entered under Rule 50. 1. Held, petitioners incurred a deductible casua... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653921/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 262 EAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624055/ | J. Albert & Sons, Inc. v. Commissioner.J. Albert & Sons v. CommissionerDocket No. 25024.United States Tax Court1951 Tax Ct. Memo LEXIS 339; 10 T.C.M. (CCH) 86; T.C.M. (RIA) 51025; January 26, 1951*339 Nathan Wald, Esq., 1170 Broadway, New York, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624058/ | ELIZABETH SIMEONE and JOSEPH SIMEONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSimeone v. CommissionerDocket No. 10032-76.United States Tax CourtT.C. Memo 1978-436; 1978 Tax Ct. Memo LEXIS 76; 37 T.C.M. (CCH) 1821; T.C.M. (RIA) 78436; November 2, 1978, Filed Elizabeth Simeone and Joseph Simeone, pro s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624059/ | L. JAY WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 6583-77.United States Tax CourtT.C. Memo 1983-538; 1983 Tax Ct. Memo LEXIS 250; 46 T.C.M. (CCH) 1267; T.C.M. (RIA) 83538; August 31, 1983. *250 Petitioner was the primary target of an undercover police investigat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624060/ | Appeal of E. A. ARMSTRONG.Armstrong v. CommissionerDocket No. 232.United States Board of Tax Appeals1 B.T.A. 296; 1925 BTA LEXIS 2966; January 13, 1925, decided Submitted December 9, 1924. *2966 Taxpayer held a fifteen-payment life insurance policy containing tontine features by which it might become an endowment and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624061/ | George L. Sogg v. Commissioner.Sogg v. CommissionerDocket No. 23112.United States Tax Court1950 Tax Ct. Memo LEXIS 84; 9 T.C.M. (CCH) 927; T.C.M. (RIA) 50251; October 4, 1950Theodore W. Kearins, C.P.A., and Dale W. Black, C.P.A., for the petitioner. Thomas V. Lefevere, Esq., for the respondent. HARRON Memorandum Findi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624062/ | Alan Thomas James and Donna James v. Commissioner. Joseph Hrecz v. Commissioner.James v. CommissionerDocket Nos. 93691, 93715.United States Tax CourtT.C. Memo 1964-49; 1964 Tax Ct. Memo LEXIS 288; 23 T.C.M. (CCH) 385; T.C.M. (RIA) 64049; February 28, 1964*288 Held, that a portion of amounts expended by two elementary ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624063/ | Amory S. Carhart v. Commissioner.Amory v. CommissionerDocket No. 6643.United States Tax Court1946 Tax Ct. Memo LEXIS 159; 5 T.C.M. (CCH) 579; T.C.M. (RIA) 46141; June 20, 1946Frank J. Wideman, Esq., 822 Connecticut Ave., N.W., Washington, D.C., for the petitioner. Walt Mandry, Esq., for the respondent. OPPERMemorandum... | 01-04-2023 | 11-21-2020 |
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