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https://www.courtlistener.com/api/rest/v3/opinions/4624064/ | GILBERT W. LEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lee v. CommissionerDocket No. 1408.United States Board of Tax Appeals6 B.T.A. 135; 1927 BTA LEXIS 3573; February 18, 1927, Promulgated *3573 1. In the circumstances of this proceeding, income resulting from sales of real estate should be comp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624065/ | CONO A. PECORA, M.D., P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPecora v. CommissionerDocket No. 22930-80R.United States Tax CourtT.C. Memo 1988-104; 1988 Tax Ct. Memo LEXIS 124; 55 T.C.M. (CCH) 365; T.C.M. (RIA) 88104; 9 Employee Benefits Cas. (BNA) 1656; March 8, 1988. Joseph S. Pecora, for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624066/ | Honeywell Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentHoneywell, Inc. v. CommissionerDocket No. 15807-83United States Tax Court87 T.C. 624; 1986 U.S. Tax Ct. LEXIS 49; 87 T.C. No. 37; September 22, 1986, Filed *49 P manufactured, leased, and sold computers and reported depreciation... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624067/ | Globe-News Publishing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGlobe-News Publishing Co. v. CommissionerDocket No. 107223United States Tax Court3 T.C. 1199; 1944 U.S. Tax Ct. LEXIS 74; August 4, 1944, Promulgated *74 Decision will be entered for the respondentUnder plan of recapitalizat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624068/ | ESTATE OF EVA WASSERMAN, DECEASED, NATHAN A. WASSERMAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wasserman v. CommissionerDocket No. 106184.United States Board of Tax Appeals46 B.T.A. 1129; 1942 BTA LEXIS 771; May 12, 1942, Promulgated *771 Decedent during the years 1921 to 1937, inclusive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624069/ | JOEL KERNS AND RUTH KERNS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Kerns v. CommissionerDocket No. 8279-81.United States Tax CourtT.C. Memo 1984-22; 1984 Tax Ct. Memo LEXIS 649; 47 T.C.M. (CCH) 904; T.C.M. (RIA) 84022; January 11, 1984. Joel Kerns, pro se. Darren Larsen, for the respondent. RAUMM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624070/ | DIXON F. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 6121-79.United States Tax CourtT.C. Memo 1981-431; 1981 Tax Ct. Memo LEXIS 312; 42 T.C.M. (CCH) 665; T.C.M. (RIA) 81431; August 13, 1981. Dixon F. Miller, pro se. Rose A. Mendes, for the respondent. DAWSONMEMO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512573/ | MEMORANDUM DECISION
Pursuant to Ind. Appellate Rule 65(D), FILED
this Memorandum Decision shall not be
regarded as precedent or cited before any Mar 04 2020, 7:55 am
court except for the purpose of establishing CLERK
... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624071/ | Donald P. Frazee and Juanita R. Frazee v. Commissioner.Frazee v. CommissionerDocket No. 2627-62.United States Tax CourtT.C. Memo 1963-217; 1963 Tax Ct. Memo LEXIS 127; 22 T.C.M. (CCH) 1086; T.C.M. (RIA) 63217; August 19, 1963Donald P. Frazee, pro se, 1138 St. Andrews Dr., FairfaxVa. Douglas O. Tice, Jr., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624072/ | RAYMOND A. CLOUTIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCloutier v. CommissionerDocket No. 23633-92United States Tax CourtT.C. Memo 1994-558; 1994 Tax Ct. Memo LEXIS 563; 68 T.C.M. (CCH) 1165; 68 Trade Cas. (CCH) P1165; November 3, 1994, Filed *563 Decision will be entered for respondent. For t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624074/ | SOL M. STOCK, PETITIONER, v.. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stock v. CommissionerDocket No. 11409.United States Board of Tax Appeals10 B.T.A. 1169; 1928 BTA LEXIS 3948; March 5, 1928, Promulgated *3948 Upon withdrawal of petitioner from the copartnership of which he was a member he received, in addition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624075/ | Euleon Jock Gracey, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dorothy Mahn (Formerly Mrs. E. J. Gracey), Petitioner, v. Commissioner of Internal Revenue, RespondentGracey v. CommissionerDocket Nos. 3394, 3395United States Tax Court5 T.C. 296; 1945 U.S. Tax Ct. LEXIS 138; June 21, 1945, Promulgated *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624076/ | J. HOWLAND AUCHINCLOSS, EXECUTOR, ESTATE OF CHARLES H. RUSSELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Auchincloss v. CommissionerDocket No. 24312.United States Board of Tax Appeals11 B.T.A. 947; 1928 BTA LEXIS 3679; May 2, 1928, Promulgated *3679 Claims for compensation for services rendered by d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624077/ | P. P. GRIFFIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Griffin v. CommissionerDocket No. 11546.United States Board of Tax Appeals7 B.T.A. 1094; 1927 BTA LEXIS 3007; August 22, 1927, Promulgated *3007 1. Loss resulting from actual and bona fide sale of stock allowed. 2. Claimed loss on sale of st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624078/ | James Lewis Caldwell McFaddin, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentMcFaddin v. CommissionerDocket Nos. 107896, 108082, 108083, 108084, 109031, 109032, 109033, 109034United States Tax Court2 T.C. 395; 1943 U.S. Tax Ct. LEXIS 104; July 9, 1943, Promulgated *104 Decisions will be entered u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624079/ | WALT WILGER TIRE CO., INC. and J. W. BREWER TIRE CO., INC., SUCCESSOR IN INTEREST TO WALT WILGER TIRE CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalt Wilger Tire Co. v. CommissionerDocket No. 4456-76.United States Tax CourtT.C. Memo 1979-66; 1979 Tax Ct. Memo LEXIS 457; 38 T.C.M. (CCH) 287; T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624080/ | William Wagner and Evelyn Wagner, Petitioners v. Commissioner of Internal Revenue, RespondentWagner v. CommissionerDocket Nos. 6290-79, 13865-79United States Tax Court78 T.C. 910; 1982 U.S. Tax Ct. LEXIS 87; 78 T.C. No. 64; June 9, 1982, Filed *87 Decisions will be entered for the respondent. In 1972, petitioner sold ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624081/ | Peoples Water and Gas Company v. Commissioner.Peoples Water & Gas Co. v. CommissionerDocket No. 11837.United States Tax Court1948 Tax Ct. Memo LEXIS 176; 7 T.C.M. (CCH) 337; T.C.M. (RIA) 48105; June 1, 1948*176 Petitioner, a subsidiary of a holding company, acquired certain properties in 1927 from the holding company,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624082/ | FRANK J. VLCHEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vlchek v. CommissionerDocket No. 5301.United States Board of Tax Appeals7 B.T.A. 1244; 1927 BTA LEXIS 2982; September 6, 1927, Promulgated *2982 Gain upon the sale of stock transferred upon the books of the corporation from the name of the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624083/ | GEORGE H. CHISHOLM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HARRY L. CHISHOLM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chisholm v. CommissionerDocket Nos. 61664, 61665.United States Board of Tax Appeals29 B.T.A. 1334; 1934 BTA LEXIS 1400; February 28, 1934, Promulgated *1400 P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624084/ | Matthew J. Hall v. Commissioner.Hall v. CommissionerDocket No. 45.United States Tax Court1948 Tax Ct. Memo LEXIS 121; 7 T.C.M. (CCH) 559; T.C.M. (RIA) 48151; August 11, 1948*121 Upon the facts which have been stipulated, held, that the sale of certain shares of common stock in the Thompson Automatic Arms Corporation w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624086/ | GEORGE N. GABRIEL AND KAREN B. GABRIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGabriel v. CommissionerDocket No. 28619-90United States Tax CourtT.C. Memo 1993-524; 1993 Tax Ct. Memo LEXIS 538; 66 T.C.M. (CCH) 1283; November 16, 1993, Filed *538 Decision will be entered under Rule 155. For petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624087/ | H. H. CHAMPLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Champlin v. CommissionerDocket No. 22486.United States Board of Tax Appeals28 B.T.A. 264; 1933 BTA LEXIS 1144; June 6, 1933, Promulgated *1144 1. A business conducted by a husband alone, to which his wife contributed funds which she was willi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624090/ | Gus Corey and Helen Corey, Petitioners, v. Commissioner of Internal Revenue, RespondentCorey v. CommissionerDocket No. 57238United States Tax Court29 T.C. 360; 1957 U.S. Tax Ct. LEXIS 31; 29 T.C. No. 39; November 26, 1957, Filed *31 Decision will be entered under Rule 50. Petitioners sustained a loss as a consequence ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624091/ | ESTATE OF GENE TUNNEY, Deceased, NELSON BUHLER, MARY LAUDER TUNNEY and BANKERS TRUST COMPANY OF NEW YORK, Executors, and MARY LAUDER TUNNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTunney v. CommissionerDocket Nos. 3888-77, 11521-77United States Tax CourtT.C. Memo 1981-614; 1981 Tax Ct. Memo LEXIS 13... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624093/ | ROBERT S. EATON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eaton v. CommissionerDocket No. 81350.United States Board of Tax Appeals37 B.T.A. 283; 1938 BTA LEXIS 1059; February 4, 1938, Promulgated *1059 On June 1, 1932, the petitioner and his wife entered into a written agreement called "Articles of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669076/ | [Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as
Lorain Cty. Bar Assn. v. Lewis, Slip Opinion No. 2021-Ohio-805.]
NOTICE
This slip opinion is subject to formal revision before it is published in an
advance sheet of the Ohio... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624095/ | HUNTINGTON BEACH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DONBERRY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Huntington Beach, Inc. v. CommissionerDocket Nos. 59239, 59240.United States Board of Tax Appeals30 B.T.A. 731; 1934 BTA LEXIS 1280; May 16, 1934, Promu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624116/ | CRYSTAL ICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crystal Ice Co. v. CommissionerDocket No. 13134.United States Board of Tax Appeals14 B.T.A. 682; 1928 BTA LEXIS 2939; December 12, 1928, Promulgated *2939 1. Actual cash value of property acquired by petitioner for its stock held to have bee... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624117/ | The Bagley and Sewall Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBagley & Sewall Co. v. CommissionerDocket No. 38146United States Tax Court20 T.C. 983; 1953 U.S. Tax Ct. LEXIS 69; September 14, 1953, Promulgated *69 Decision will be entered under Rule 50. Petitioner, engaged in the manufacture... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624118/ | Walter G. Dennert and Mary Ellen Dennert v. Commissioner.Dennert v. CommissionerDocket No. 94012.United States Tax CourtT.C. Memo 1964-5; 1964 Tax Ct. Memo LEXIS 331; 23 T.C.M. (CCH) 18; T.C.M. (RIA) 64005; January 9, 1964*331 Miscellaneous issues relating to income and deductions, decided. D. M. Statton, for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624119/ | CAROL M. BRAGG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBragg v. CommissionerDocket No. 4411-77.United States Tax CourtT.C. Memo 1977-418; 1977 Tax Ct. Memo LEXIS 24; 36 T.C.M. (CCH) 1697; T.C.M. (RIA) 770418; December 6, 1977, Filed *24 Carol M. Bragg, pro se. W. Terrence Mooney, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624124/ | ELMWOOD CASTINGS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elmwood Castings Co. v. CommissionerDocket Nos. 11280, 19672.United States Board of Tax Appeals13 B.T.A. 131; 1928 BTA LEXIS 3308; July 30, 1928, Promulgated *3308 James B. O'Donnell, Esq., for the petitioner. Harold Allen, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624125/ | Daniel D. Palmer and Agnes H. Palmer, Petitioners v. Commissioner of Internal Revenue, RespondentPalmer v. CommissionerDocket No. 2557-71United States Tax Court62 T.C. 684; 1974 U.S. Tax Ct. LEXIS 57; 62 T.C. No. 75; August 27, 1974, Filed *57 Decision will be entered for the petitioners. 1. Palmer College was owned a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624155/ | ALBERT D. AND VIVIAN M. CHEESMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCheesman v. CommissionerDocket No. 12411-90United States Tax CourtT.C. Memo 1994-509; 1994 Tax Ct. Memo LEXIS 513; 68 T.C.M. (CCH) 925; October 12, 1994, Filed *513 Decision will be entered under Rule 155. Albert D. and Vivia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624128/ | Merlin E. Mitton v. Commissioner.Mitton v. CommissionerDocket No. 66744.United States Tax CourtT.C. Memo 1959-40; 1959 Tax Ct. Memo LEXIS 206; 18 T.C.M. (CCH) 191; T.C.M. (RIA) 59040; February 27, 1959*206 Merlin E. Mitton, pro se., 1002 Woodlawn Avenue, Beckley, W. Va. Mark H. Berliant, Esq., for the respondent. TRA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624129/ | TIMES-PICAYUNE PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Times-Picayune Publishing Co. v. CommissionerDocket Nos. 48892, 49539.United States Board of Tax Appeals27 B.T.A. 277; 1932 BTA LEXIS 1092; December 9, 1932, Promulgated *1092 Expenditures made by petitioner in maintaining a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624130/ | JAMES R. FORBES & MARY E. FORBES, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentForbes v. CommissionerDocket Nos. 7723-86, 1567-87United States Tax CourtT.C. Memo 1991-214; 1991 Tax Ct. Memo LEXIS 239; 61 T.C.M. (CCH) 2622; T.C.M. (RIA) 91214; May 16, 1991, Filed *239 Appropriate orders and decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624131/ | J. A. Byerly v. Commissioner. J. A. Byerly v. Commissioner. J. A. Byerly Trust, J. M. Beck, Mae Ward Byerly and George Carruthers, Trustees v. Commissioner.Byerly v. CommissionerDocket Nos. 463, 464, 465.United States Tax Court1944 Tax Ct. Memo LEXIS 326; 3 T.C.M. (CCH) 245; T.C.M. (RIA) 44090; March 21, 1944*326 J. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624157/ | Hazel Porter v. Commissioner.Porter v. CommissionerDocket No. 5839-64.United States Tax CourtT.C. Memo 1966-79; 1966 Tax Ct. Memo LEXIS 202; 25 T.C.M. (CCH) 448; T.C.M. (RIA) 66079; April 18, 1966Thomas E. Meister, 505 Walnut St., Cincinnati, Ohio, for the petitioner. L. B. Terry, for the respondent. MULRONEY Memorand... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624133/ | Minnie Powell v. Commissioner.Powell v. CommissionerDocket No. 33031.United States Tax Court1952 Tax Ct. Memo LEXIS 328; 11 T.C.M. (CCH) 112; T.C.M. (RIA) 52032; February 8, 1952*328 1. Where depreciation allowable exceeded the amount of depreciation allowed in previous years, held, in computing the adjusted basis for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624134/ | Estate of James W. Flanagan, Deceased, J. Albert DeCamp, Henry F. Pelkey and City Bank Farmers Trust Company, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentFlanagan v. CommissionerDocket No. 35722United States Tax Court18 T.C. 1241; 1952 U.S. Tax Ct. LEXIS 83; September 30, 1952, Promulgated *83... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624135/ | VIRGIL C. WATKINS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatkins v. CommissionerDocket No. 926-82.United States Tax CourtT.C. Memo 1983-603; 1983 Tax Ct. Memo LEXIS 199; 46 T.C.M. (CCH) 1540; T.C.M. (RIA) 83603; September 26, 1983. Laurence J. Pino, for the petitioner. John F. Driscoll, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624137/ | APPEAL OF U. N. ROBERTS CO.U. N. Roberts Co. v. CommissionerDocket No. 1270.United States Board of Tax Appeals2 B.T.A. 1176; 1925 BTA LEXIS 2142; November 4, 1925, Decided Submitted August 10, 1925. *2142 John E. McClure and J. R. Little, Esqs., for the taxpayer. A. H. Fast, Esq., for the Commissioner. *1176 Before... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624138/ | Estate of James E. Frizzell, Deceased, Roy Burns, E. A. Jackson and Mary George Frizzell, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentFrizzell v. CommissionerDocket No. 6704United States Tax Court11 T.C. 576; 1948 U.S. Tax Ct. LEXIS 62; October 12, 1948, Promulgated *62 Decision will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624140/ | Frank W. and Mary W. Oman v. Commissioner.Oman v. CommissionerDocket No. 5423-70 SC.United States Tax CourtT.C. Memo 1971-183; 1971 Tax Ct. Memo LEXIS 150; 30 T.C.M. (CCH) 767; T.C.M. (RIA) 71183; July 28, 1971, Filed Frank W. Oman, pro se, 127 S. Harrisonst., Easton, Md.L. Buck Fowler, for the respondent. 768 SACKS M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624142/ | JOHN D. DALBY and GERRY L. DALBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDalby v. CommissionerDocket No. 8786-81.United States Tax CourtT.C. Memo 1983-449; 1983 Tax Ct. Memo LEXIS 340; 46 T.C.M. (CCH) 892; T.C.M. (RIA) 83449; July 28, 1983. *340 In 1977, P, a pilot and veteran of the Armed Forces,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624143/ | Estate of William W. Paulosky, Deceased, Joseph A. Paulosky, Executor v. Commissioner.Estate of William W. Paulosky v. CommissionerDocket No. 12926.United States Tax Court1947 Tax Ct. Memo LEXIS 45; 6 T.C.M. (CCH) 1176; T.C.M. (RIA) 47297; October 29, 1947*45 Fred L. Rosenbloom, Esq., Packard Bldg., Philadelphia, Pa.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624144/ | ILA C. BEARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBeards v. CommissionerDocket No. 16071-81.United States Tax CourtT.C. Memo 1984-438; 1984 Tax Ct. Memo LEXIS 236; 48 T.C.M. (CCH) 890; T.C.M. (RIA) 84438; August 14, 1984. *236 Held, although petitioner had to carry her books to and from work, he... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624160/ | IRA BLUMBERG AND ELISA BLUMBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlumberg v. CommissionerDocket No. 5823-90United States Tax CourtT.C. Memo 1992-545; 1992 Tax Ct. Memo LEXIS 565; 64 T.C.M. (CCH) 746; September 15, 1992, Filed *565 Decision will be entered for respondent. For Petitioners: Sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624145/ | RITA O'SHAUGHNESSY, EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF PETER O'SHAUGHNESSY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Shaughnessy v. CommissionerDocket No. 38863.United States Board of Tax Appeals21 B.T.A. 1046; 1930 BTA LEXIS 1754; December 31, 1930, Promulgated *1754 1. Whe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624147/ | WARNER COLLIERIES COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Warner Collieries Co. v. CommissionerDocket No. 34679.United States Board of Tax Appeals36 B.T.A. 54; 1937 BTA LEXIS 780; June 8, 1937, Promulgated *780 Petitioner held to be liable as a transferee. H. A. Mihills, C. P.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624149/ | BELL FEDERAL SAVINGS AND LOAN ASSOCIATION AND SUBSIDIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBell Fed. Sav. & Loan Ass'n v. CommissionerDocket No. 11822-89United States Tax CourtT.C. Memo 1991-368; 1991 Tax Ct. Memo LEXIS 417; 62 T.C.M. (CCH) 376; T.C.M. (RIA) 91368; August 7, 1991, Filed *417 De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624150/ | Theodore A. Granger and Elizabeth T. Granger v. Commissioner.Granger v. CommissionerDocket No. 1327-67.United States Tax CourtT.C. Memo 1970-155; 1970 Tax Ct. Memo LEXIS 206; 29 T.C.M. (CCH) 667; T.C.M. (RIA) 70155; June 15, 1970, Filed Theodore A. Granger and Elizabeth T. Granger, pro se, 2910 Dogwood Dr., Henderson, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624151/ | LEONA LUECHTEFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLuechtefeld v. CommissionerDocket No. 21828-82.United States Tax CourtT.C. Memo 1985-227; 1985 Tax Ct. Memo LEXIS 400; 49 T.C.M. (CCH) 1471; T.C.M. (RIA) 85227; May 13, 1985. Mary Gassmann Reichert and William J. Falk, for the petitioner. Fra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512578/ | [Cite as State v. Devenny, 2020-Ohio-775.]
STATE OF OHIO ) IN THE COURT OF APPEALS
)ss: NINTH JUDICIAL DISTRICT
COUNTY OF SUMMIT )
STATE OF OHIO C.A. No. 29450
... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476479/ | OPINION. Turner, Judge: The issue common to the four petitioners is whether the gain from the sale of the fruit on the trees at the time they sold their respective citrus groves was ordinary income, the fruit at the time of the sale not being mature and not, therefore, ready to be harvested. This question has been rece... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624161/ | LEE B. FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Foster v. CommissionerDocket No. 37841.United States Board of Tax Appeals22 B.T.A. 717; 1931 BTA LEXIS 2079; March 12, 1931, Promulgated *2079 Following Edward Mallinckrodt, Sr.,4 B.T.A. 1112">4 B.T.A. 1112; Edward Mallinckrodt, Jr.,14 B.T.A. 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624163/ | AMERICAN 3 WAY LUXFER PRISM CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.American 3 Way Luxfer Prism Co. v. CommissionerDocket No. 5935.United States Board of Tax Appeals9 B.T.A. 571; 1927 BTA LEXIS 2558; December 12, 1927, Promulgated *2558 1. DEDUCTION . - Petitioner sustained a loss durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624164/ | HARRY SOLOMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Solomon v. CommissionerDocket No. 20112.United States Board of Tax Appeals15 B.T.A. 419; 1929 BTA LEXIS 2862; February 14, 1929, Promulgated *2862 1. There being no assignment of error with regard to the correctness of the deficiency determine... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624165/ | Estate of Paul Hansen, Deceased, Alison Scott Hansen, Executrix 1 v. Commissioner. Estate of Paul Hansen v. CommissionerDocket Nos. 2187, 2188, 2215, 2216, 2217, 2218.United States Tax Court1945 Tax Ct. Memo LEXIS 286; 4 T.C.M. (CCH) 264; T.C.M. (RIA) 45080; February 27, 1945S. Ashley Guthrie, Esq., for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624166/ | WALTER DAVID AND MARIAN DAVID, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent David v. CommissionerDocket Nos. 39754-86, 4497-90, 4498-90, 4500-90United States Tax CourtT.C. Memo 1993-621; 1993 Tax Ct. Memo LEXIS 642; 66 T.C.M. (CCH) 1774; December 27, 1993, Filed *642 Decision will be entered f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624167/ | DANIEL A. MARKMAN and ESTATE OF IRIS M. MARKMAN, DANIEL A. MARKMAN, ADMINISTRATOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMarkman v. CommissionerDocket Nos. 9506-79, 20381-80.United States Tax CourtT.C. Memo 1987-407; 1987 Tax Ct. Memo LEXIS 404; 54 T.C.M. (CCH) 154; T.C.M. (RIA) 87407; August 20, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624168/ | ROYCE JONES and JUDETH H. (SAVAGE) JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 8415-76.United States Tax CourtT.C. Memo 1978-212; 1978 Tax Ct. Memo LEXIS 298; 37 T.C.M. (CCH) 917; T.C.M. (RIA) 780212; June 8, 1978, Filed *298 Held, petitioners' expenses incurred whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624170/ | Milwaukee Valve Company v. Commissioner.Milwaukee Valve Co. v. CommissionerDocket No. 71144.United States Tax CourtT.C. Memo 1958-164; 1958 Tax Ct. Memo LEXIS 62; 17 T.C.M. (CCH) 811; T.C.M. (RIA) 58164; August 29, 1958Walter J. Rockler, Esq., 120 South LaSalle, Chicago, Ill., for the petitioner. John M. Byers, Esq., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624171/ | JAMES J. O'TOOLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Toole v. CommissionerDocket No. 19402.United States Board of Tax Appeals12 B.T.A. 769; 1928 BTA LEXIS 3459; June 22, 1928, Promulgated *3459 The amount of gain from the sale of mineral rights determined. C. B. Prothro, Esq., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624172/ | SPALDING TRUST (ENTITY) BY THE SPALDING COMPANY, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Spalding Trust v. CommissionerDocket No. 57127.United States Board of Tax Appeals34 B.T.A. 762; 1936 BTA LEXIS 649; July 8, 1936, Promulgated *649 1. Deduction by trustee for depreciation under a trus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624174/ | The Estate of Mary G. Gordon, Deceased, The First National Bank of Middletown, Ohio, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentGordon v. CommissionerDocket No. 27792United States Tax Court17 T.C. 427; 1951 U.S. Tax Ct. LEXIS 85; September 26, 1951, Promulgated *85 Decision will be entered und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624175/ | Headline Publications, Inc. (Formerly American Boys' Comics, Inc.), Petitioner, v. Commissioner of Internal Revenue, RespondentHeadline Publications, Inc. v. CommissionerDocket No. 38126United States Tax Court28 T.C. 1263; 1957 U.S. Tax Ct. LEXIS 71; September 30, 1957, Filed *71 Decision will be entered under Rule 50.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624176/ | Harry Leland Barnsley, Petitioner, v. Commissioner of Internal Revenue, RespondentBarnsley v. CommissionerDocket No. 64178United States Tax Court31 T.C. 1260; 1959 U.S. Tax Ct. LEXIS 207; 10 Oil & Gas Rep. 381; March 31, 1959, Filed *207 Decision will be entered under Rule 50. Taxpayer received cash and negotiable not... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624177/ | WILLIAM F. GIBSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGibson v. CommissionerDocket No. 34598-84.United States Tax CourtT.C. Memo 1985-618; 1985 Tax Ct. Memo LEXIS 14; 51 T.C.M. (CCH) 143; T.C.M. (RIA) 85618; December 18, 1985. Charlotte D. Sennot, for the respondent. SCOTT *15 MEMORANDUM OPINI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624179/ | Bonnie Gladys (Mrs. F. R.) Gray, et al., 1 v. Commissioner. Gray v. CommissionerDocket No. 15626.1United States Tax Court1952 Tax Ct. Memo LEXIS 7; 11 T.C.M. (CCH) 1213; T.C.M. (RIA) 53000; December 22, 1952*7 1. Held: The respondent is sustained in his determination of deficiencies in income taxes for the year 1943 a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624182/ | Robert C. Smith v. Commissioner.Smith v. CommissionerDocket No. 5206-69-SC.United States Tax CourtT.C. Memo 1970-223; 1970 Tax Ct. Memo LEXIS 137; 29 T.C.M. (CCH) 972; T.C.M. (RIA) 70223; July 30, 1970. Filed *137 Soon after he was employed as a staff accountant for a firm of certified public accountants, petitioner t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624183/ | Ralph Freedson and Kay L. Freedson, Petitioners v. Commissioner of Internal Revenue, Respondent; First Trust Company of Houston, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentFreedson v. CommissionerDocket Nos. 6020-72, 6348-72United States Tax Court65 T.C. 333; 1975 U.S. Tax Ct. LEXIS 30; November 12... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624184/ | Philadelphia, Germantown and Norristown Railroad Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPhiladelphia, G. & N. R. Co. v. CommissionerDocket No. 7107United States Tax Court6 T.C. 789; 1946 U.S. Tax Ct. LEXIS 223; April 22, 1946, Promulgated *223 Decision will be entered for the respondent. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624186/ | LARRY D. DELPIT AND DOROTHY D. DELPIT, TRANSFEREES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDelpit v. CommissionerDocket No. 6388-87United States Tax CourtT.C. Memo 1992-297; 1992 Tax Ct. Memo LEXIS 313; 63 T.C.M. (CCH) 3053; May 19, 1992, Filed *313 Decision will be entered in accordance with respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624187/ | PETER F. AND DOREEN J. JUNKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJunker v. CommissionerDocket No. 21563-84.United States Tax CourtT.C. Memo 1987-103; 1987 Tax Ct. Memo LEXIS 99; 53 T.C.M. (CCH) 214; T.C.M. (RIA) 87103; February 23, 1987. J. Benjamin Selters, II, for the petitioners. Marilyn De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624189/ | APPEAL OF BAXTER D. McCLAIN.McClain v. CommissionerDocket No. 3578.United States Board of Tax Appeals2 B.T.A. 726; 1925 BTA LEXIS 2296; September 30, 1925, Decided Submitted June 29, 1925. *2296 Expenses incurred by taxpayer in moving his family and household effects from one city to another because he had accepted e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624190/ | Eureka Fire Brick Works v. Commissioner.Eureka Fire Brick Works v. CommissionerDocket No. 7641.United States Tax Court1946 Tax Ct. Memo LEXIS 25; 5 T.C.M. (CCH) 998; T.C.M. (RIA) 46275; November 29, 1946Horace S. Robeson, Esq., for the petitioner. Stanley L. Drexler, Esq., for the respondent. LEECHMemorandum Findings ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624191/ | WARWICK HOUSDEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentHousden v. CommissionerDocket No. 33163-88United States Tax CourtT.C. Memo 1992-91; 1992 Tax Ct. Memo LEXIS 93; 63 T.C.M. (CCH) 2063; T.C.M. (RIA) 92091; February 13, 1992, Filed *93 Decision will be entered under Rule 155. Michael C. Solner,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624193/ | Homer L. Blackwell v. Commissioner. Homer L. Blackwell and Leone P. Blackwell v. Commissioner.Blackwell v. CommissionerDocket Nos. 78513, 78514.United States Tax CourtT.C. Memo 1961-124; 1961 Tax Ct. Memo LEXIS 225; 20 T.C.M. (CCH) 599; T.C.M. (RIA) 61124; May 4, 1961Russell W. Baker, Esq., and Marvin C. Hayward, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624194/ | Ralph S. Prickett and Anna Jane Prickett v. Commissioner.Prickett v. CommissionerDocket No. 1416-65.United States Tax CourtT.C. Memo 1967-2; 1967 Tax Ct. Memo LEXIS 259; 26 T.C.M. (CCH) 5; T.C.M. (RIA) 67002; January 5, 1967*259 Held: Petitioners were engaged in the business of cattle ranching and are entitled to dedu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624195/ | JAIME AND BERTHA BENREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBenrey v. CommissionerDocket No. 30583-85.United States Tax CourtT.C. Memo 1986-135; 1986 Tax Ct. Memo LEXIS 471; 51 T.C.M. (CCH) 796; T.C.M. (RIA) 86135; April 7, 1986. *471 207 days after the mailing of the notice of deficiency, the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624197/ | Rudolph Investment Corporation1 v. Commissioner. Rudolph Inv. Corp. v. CommissionerDocket Nos: 4798-70, 4799-70, 4800-70.United States Tax CourtT.C. Memo 1972-129; 1972 Tax Ct. Memo LEXIS 130; 31 T.C.M. (CCH) 573; T.C.M. (RIA) 72129; June 12, 1972David R. Frazer and John C. King, for the petitioners. Dennis C. DeBerry,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624198/ | Estate of Delano T. Starr, Deceased, Mary W. Starr, Executrix, and Mary W. Starr, Individually, Petitioners, v. Commissioner of Internal Revenue, RespondentStarr v. CommissionerDocket No. 59307United States Tax Court30 T.C. 856; 1958 U.S. Tax Ct. LEXIS 143; June 30, 1958, Filed *143 Decision will be entered for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562841/ | Filed 9/3/20 P. v. Rangel CA2/4
NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS
California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions
not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion
has not been certified... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624199/ | IRENE COFFIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Coffin v. CommissionerDocket No. 5930.United States Board of Tax Appeals8 B.T.A. 421; 1927 BTA LEXIS 2885; October 1, 1927, Promulgated *2885 Leslie J. Aker, Esq., for the petitioner. George G. Witter, Esq., for the respondent. ARUNDELL*421 AR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624200/ | CITRUS SOAP CO. OF CALIFORNIA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Citrus Soap Co. v. CommissionerDocket No. 13249.United States Board of Tax Appeals14 B.T.A. 1155; 1929 BTA LEXIS 2984; January 10, 1929, Promulgated *2984 1. Certain promissory notes held to have been bona fide paid in to the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624201/ | Floyd L. Freberg and Kathryn B. Freberg v. Commissioner.Freberg v. CommissionerDocket No. 1026-63.United States Tax CourtT.C. Memo 1964-129; 1964 Tax Ct. Memo LEXIS 207; 23 T.C.M. (CCH) 784; T.C.M. (RIA) 64129; May 7, 1964Frank C. Scott, P.O. Box 1904, Stockton, Calif., for the petitioners. Roger A. Pott, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624202/ | RUSSELL G. FINN AND MARGARET A. FINN, EXECUTRIX OF THE ESTATE OF JOHN FINN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Finn v. CommissionerDocket No. 9309.United States Board of Tax Appeals22 B.T.A. 799; 1931 BTA LEXIS 2064; March 18, 1931, Promulgated *2064 John P. O'Hara, Esq., for the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624203/ | Anna Morgan, Petitioner, v. Commissioner of Internal Revenue, Respondent. Samuel Morgan, Petitioner, v. Commissioner of Internal Revenue, RespondentMorgan v. CommissionerDocket Nos. 5699, 5700United States Tax Court5 T.C. 1089; 1945 U.S. Tax Ct. LEXIS 38; November 26, 1945, Promulgated *38 Decisions will be entered fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624207/ | RALPH G. KAZI AND JEAN KAZI, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kazi v. CommissionerDocket Nos. 10233-79, 10234-79, 10236-79, 10237-79, 10238-79, 10240-79, 10241-79, 10242-79, 10243-79, 10244-79, 13246-80, 22297-80, 23476-81, 23479-81, 16675-83United States Tax CourtT.C. Memo 1991-37;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624209/ | Delwin G. Chase and Gail J. Chase, Petitioners v. Commissioner of Internal Revenue, RespondentChase v. CommissionerDocket No. 7562-86United States Tax Court92 T.C. 874; 1989 U.S. Tax Ct. LEXIS 56; 92 T.C. No. 53; April 24, 1989April 24, 1989, Filed *56 Decision will be entered under Rule 155. In substance, the partner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624211/ | JAMES W. TIPPEN AND BILLIE R. TIPPIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTippin v. CommissionerDocket No. 3096-84.United States Tax CourtT.C. Memo 1988-284; 1988 Tax Ct. Memo LEXIS 302; 55 T.C.M. (CCH) 1177; T.C.M. (RIA) 88284; June 28, 1988. James W. Tippin, pro se. Frank M. Schuler and Michae... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624213/ | California Properties Company v. Commissioner.California Properties Co. v. CommissionerDocket No. 110151.United States Tax Court1943 Tax Ct. Memo LEXIS 433; 1 T.C.M. (CCH) 659; T.C.M. (RIA) 43096; February 25, 1943*433 Marshall P. Madison, Esq., 225 Bush St., San Francisco, Calif., Gerald S. Levin, Esq., 225 Bush St.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624216/ | CITIZENS TRUST CO., BY MARINE TRUST CO., SUCCESSOR BY MERGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Citizens Trust Co. v. CommissionerDocket No. 38027.United States Board of Tax Appeals20 B.T.A. 392; 1930 BTA LEXIS 2143; July 29, 1930, Promulgated *2143 Organization expenses of a state bank held ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624219/ | JAMES E. COOPER and JO ELLA COOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCooper v. CommissionerDocket No. 38199-84.United States Tax CourtT.C. Memo 1987-334; 1987 Tax Ct. Memo LEXIS 334; 53 T.C.M. (CCH) 1304; T.C.M. (RIA) 87334; July 6, 1987. *334 During 1981 and 1982, Ps were employed and filed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624220/ | MANISTIQUE LUMBER AND SUPPLY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Manistique Lumber & Supply Co. v. CommissionerDocket No. 52588.United States Board of Tax Appeals29 B.T.A. 26; 1933 BTA LEXIS 1011; September 14, 1933, Promulgated *1011 1. Where petitioner constructed a roadway which, u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624222/ | Kenneth P. Griswold and Florine Griswold, Petitioners v. Commissioner of Internal Revenue, RespondentGriswold v. CommissionerDocket No. 9370-84United States Tax Court85 T.C. 869; 1985 U.S. Tax Ct. LEXIS 14; 85 T.C. No. 51; 6 Employee Benefits Cas. (BNA) 2465; November 26, 1985, Filed *14 Decision will be entered under ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624224/ | A. T. Miller and Estate of Eleanor A. Miller, Deceased, First Trust Company of Saint Paul, Special and General Administrator, Petitioners, v. Commissioner of Internal Revenue, Respondent. A. T. Miller and Estate of Eleanor A. Miller, Deceased, First Trust Company of Saint Paul, Administrator, Petitioners, v. Commissio... | 01-04-2023 | 11-21-2020 |
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