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https://www.courtlistener.com/api/rest/v3/opinions/4624226/ | Benjamin Taylor, Jr., Petitioner v. Commissioner of Internal Revenue, RespondentTaylor v. CommissionerDocket No. 3446-76United States Tax Court71 T.C. 124; 1978 U.S. Tax Ct. LEXIS 36; November 6, 1978, Filed *36 Decision will be entered for the respondent. Petitioner claimed a moving expense deduction for expenses of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624227/ | MICHAEL J. WHITTEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitten v. CommissionerDocket No. 23543-91United States Tax CourtT.C. Memo 1993-57; 1993 Tax Ct. Memo LEXIS 62; 65 T.C.M. (CCH) 1918; February 22, 1993, Filed *62 An order granting respondent's motion to dismiss will be entered. For petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624228/ | JAMES LE FAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLe Fay v. CommissionerDocket No. 13291-78.United States Tax CourtT.C. Memo 1982-420; 1982 Tax Ct. Memo LEXIS 330; 44 T.C.M. (CCH) 582; T.C.M. (RIA) 82420; July 26, 1982. *330 Held, since P did not appear at trial and offerred no evidence, the Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624229/ | FREDERICK L. LECKIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leckie v. CommissionerDocket No. 86565.United States Board of Tax Appeals37 B.T.A. 252; 1938 BTA LEXIS 1065; February 1, 1938, Promulgated *1065 1. Default was made in the payment of principal and interest due on first mortgage bonds of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624230/ | WILLIAM D. KLEIMAN AND EDRIS M. KLEIMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKleiman v. CommissionerDocket No. 25260-82.United States Tax CourtT.C. Memo 1984-308; 1984 Tax Ct. Memo LEXIS 365; 48 T.C.M. (CCH) 301; T.C.M. (RIA) 84308; June 19, 1984. *365 Held: Wages received by petitioner-husband ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624231/ | MELVIN B. SMITH AND VELDA A. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 4217-82.United States Tax CourtT.C. Memo 1984-509; 1984 Tax Ct. Memo LEXIS 166; 48 T.C.M. (CCH) 1205; T.C.M. (RIA) 84509; September 24, 1984. Melvin B. Smith, pro se. Michael J. O'Brien and Le... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624232/ | WILLIS O. GARRETT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garrett v. CommissionerDocket No. 40721.United States Board of Tax Appeals19 B.T.A. 1256; 1930 BTA LEXIS 2228; May 29, 1930, Promulgated *2228 Selling costs incident to the sale of real estate by one not a dealer, the profit being reported ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624233/ | JOHN WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWatts v. CommissionerDocket No. 8457-93United States Tax CourtT.C. Memo 1995-196; 1995 Tax Ct. Memo LEXIS 197; 69 T.C.M. (CCH) 2537; T.C.M. (RIA) 95196; May 3, 1995, Filed *197 Decision will be entered under Rule 155. John Watts, pro se. For respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624234/ | R. E. WYCHE, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL, REVENUE, RESPONDENT. Wyche v. CommissionerDocket Nos. 75071, 75072, 75073, 75074, 75075, 75083, 75102, 75156, 75807, 75808, 75809.United States Board of Tax Appeals36 B.T.A. 414; 1937 BTA LEXIS 716; August 4, 1937, Promulgated *716 On January 20, 1930, a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624235/ | Estate of Betty Berry, Deceased, Louis Berry, Executor, Louis Berry, Surviving Spouse, Petitioners, v. Commissioner of Internal Revenue, Respondent; L.C.G. Trust No. 2, A. R. Glancy, Jr., Successor Trustee, Petitioner, v. Commissioner of Internal Revenue, RespondentBerry v. CommissionerDocket Nos. 89806, 89963United St... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624236/ | DAVID J. SECUNDA and ELIZABETH K. SECUNDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSecunda v. CommissionerDocket No. 8959-74.United States Tax CourtT.C. Memo 1977-185; 1977 Tax Ct. Memo LEXIS 257; 36 T.C.M. (CCH) 763; T.C.M. (RIA) 770185; June 14, 1977, Filed David J. Secunda, pro se. Robert B. Mari... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624237/ | RICHARD H. BLACK, DECEASED, PHYLLIS M. BLACK, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlack v. CommissionerDocket No. 9967-80.United States Tax CourtT.C. Memo 1984-136; 1984 Tax Ct. Memo LEXIS 535; 47 T.C.M. (CCH) 1318; T.C.M. (RIA) 84136; March 20, 1984. Stephen S. Case, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624238/ | FRANCES M. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 1514-74.United States Tax CourtT.C. Memo 1975-70; 1975 Tax Ct. Memo LEXIS 298; 34 T.C.M. (CCH) 371; T.C.M. (RIA) 750070; March 24, 1975, Filed Frances M. Johnson, pro se. Alan R. Herson, for the respondent. *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624240/ | SEWELL L. AVERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Avery v. CommissionerDocket Nos. 76053, 78474.United States Board of Tax Appeals32 B.T.A. 948; 1935 BTA LEXIS 866; July 16, 1935, Promulgated *866 The base for the computation of the 15 percent limitation on the deduction for charitable and o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624242/ | ANTHONY QUINN and KATHERINE QUINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentQuinn v. CommissionerDocket No. 4871-70United States Tax CourtT.C. Memo 1974-64; 1974 Tax Ct. Memo LEXIS 253; 33 T.C.M. (CCH) 310; T.C.M. (RIA) 74064; March 18, 1974, Filed. Earl C. Crouter, for the petitioners. Stephen W. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624243/ | RICHARD LEE KARELAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKarelas v. CommissionerDocket No. 34321-86.United States Tax CourtT.C. Memo 1988-562; 1988 Tax Ct. Memo LEXIS 591; 56 T.C.M. (CCH) 832; T.C.M. (RIA) 88562; December 13, 1988. Richard Lee Karelas, pro se. Dale A. Raymond, for the respondent ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624245/ | Lindley S. Bettison and Elizabeth B. Bettison, his wife v. Commissioner.Bettison v. CommissionerDocket No. 80675.United States Tax CourtT.C. Memo 1961-168; 1961 Tax Ct. Memo LEXIS 182; 20 T.C.M. (CCH) 866; T.C.M. (RIA) 61168; June 9, 1961*182 Held, payments made by petitioner during the taxable year 1956 to his wife b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624246/ | Jack Williams, Petitioner v. Commissioner of Internal Revenue, RespondentWilliams v. CommissionerDocket No. 1011-74United States Tax Court64 T.C. 1085; 1975 U.S. Tax Ct. LEXIS 63; September 25, 1975, Filed *63 Decision will be entered for the respondent. Petitioner was a real estate salesman for Dart Industries. He r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624247/ | H. LEWIS BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 87744.United States Board of Tax Appeals40 B.T.A. 565; 1939 BTA LEXIS 830; September 28, 1939, Promulgated *830 Petitioner, the surviving member of a partnership, instituted action in its name to recover a fee e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624248/ | Work Clothing Corporation v. Commissioner.Work Clothing Corp. v. CommissionerDocket No. 13062.United States Tax Court1949 Tax Ct. Memo LEXIS 182; 8 T.C.M. (CCH) 506; T.C.M. (RIA) 49126; May 19, 1949*182 W. E. Norvell, Jr., Esq., 706 Commerce-Union Bank Bldg., Nashville, Tenn., for the petitioner. Edward L. Potter, Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624249/ | VIRGIL E. AND LORRAINE REINHARDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReinhardt v. CommissionerDocket No. 12321-92United States Tax CourtT.C. Memo 1993-397; 1993 Tax Ct. Memo LEXIS 408; 66 T.C.M. (CCH) 566; August 30, 1993, Filed *408 Decision will be entered under Rule 155. For petitioners: Ra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624254/ | APPEAL OF JENNIE I. IRWIN, AS EXECUTRIX, AND EUGENE P. MCCAHILL, ADMINISTRATOR WITH THE WILL ANNEXED, OF THE ESTATE OF MARY E. MCCAHILL.Irwin v. CommissionerDocket No. 2547.United States Board of Tax Appeals2 B.T.A. 875; 1925 BTA LEXIS 2237; October 16, 1925, Decided Submitted July 17, 1925. *2237 Royalties received ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624255/ | APPEAL OF GEORGE P. FISHER, EXECUTOR OF THE ESTATE OF ANNA F. HAY.Fisher v. CommissionerDocket No. 1775.United States Board of Tax Appeals3 B.T.A. 679; 1926 BTA LEXIS 2594; February 11, 1926, Decided Submitted July 18, 1925. *2594 1. Land held by the estate of a decedent may, for the purpose of valuing the gross est... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624258/ | LUIGI DI RE AND CAROLINE DI RE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Re v. CommissionerDocket No. 11222-91United States Tax CourtT.C. Memo 1994-274; 1994 Tax Ct. Memo LEXIS 277; 67 T.C.M. (CCH) 3096; June 16, 1994, Filed *277 For petitioners: A. Jerry Busby. For respondent: Stephen J. McFarlan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624259/ | Edward A. Myers, Petitioner, v. Commissioner of Internal Revenue, RespondentMyers v. CommissionerDocket No. 12005United States Tax Court11 T.C. 164; 1948 U.S. Tax Ct. LEXIS 108; August 11, 1948, Promulgated *108 Decision will be entered under Rule 50. 1. Upon the facts, held, petitioner's wife and daughter were not pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624260/ | NORMAN C. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. CommissionerDocket No. 10203-78.United States Tax CourtT.C. Memo 1981-128; 1981 Tax Ct. Memo LEXIS 610; 41 T.C.M. (CCH) 1123; T.C.M. (RIA) 81128; March 23, 1981. Norman C. Thomas, pro se. Albert B. Kerkhove, for the respondent. SCO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624261/ | George Weiderman Electric Co., Inc. v. Commissioner.George Weiderman Elec. Co. v. CommissionerDocket No. 17654.United States Tax Court1950 Tax Ct. Memo LEXIS 313; 9 T.C.M. (CCH) 17; T.C.M. (RIA) 50002; January 10, 1950Morris Gogolick, Esq., 521 Fifth Ave., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624262/ | STREET AND FINNEY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Street & Finney, Inc. v. CommissionerDocket No. 17663.United States Board of Tax Appeals24 B.T.A. 187; 1931 BTA LEXIS 1681; September 28, 1931, Promulgated *1681 Petitioner, an advertising agency, held to be entitled to classification... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624263/ | ROOKWOOD POTTERY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rookwood Pottery Co. v. CommissionerDocket Nos. 9593, 18125, 28420.United States Board of Tax Appeals11 B.T.A. 470; 1928 BTA LEXIS 3800; April 10, 1928, Promulgated *3800 1. Intangibles acquired by petitioner at organization for capital... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624264/ | Estate of Arthur Sweet, Deceased, Tracy-Collins Trust Company, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentSweet v. CommissionerDocket No. 46406United States Tax Court24 T.C. 488; 1955 U.S. Tax Ct. LEXIS 159; June 24, 1955, Filed *159 Decision will be entered for the respondent. In June 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624268/ | IDI MANAGEMENT, INC., AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentIDI Management, Inc. v. CommissionerDocket No. 6830-74.United States Tax CourtT.C. Memo 1977-369; 1977 Tax Ct. Memo LEXIS 71; 36 T.C.M. (CCH) 1482; T.C.M. (RIA) 770369; October 25, 1977, Filed William R. Seaman and Ronald ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624269/ | Estate of L. J. Burda, Louise Burda, Independent Executrix v. Commissioner.Estate of Burda v. CommissionerDocket No. 112690.United States Tax Court1943 Tax Ct. Memo LEXIS 189; 2 T.C.M. (CCH) 497; T.C.M. (RIA) 43350; July 21, 1943*189 E. H. Suhr, Esq., 2201 Second Nat'l Bank Bldg., Houston, Tex., for the petitioner. Fr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624273/ | JAMES J. DAGON and MARY P. DAGON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDagon v. CommissionerDocket No. 20643-82.United States Tax CourtT.C. Memo 1984-138; 1984 Tax Ct. Memo LEXIS 537; 47 T.C.M. (CCH) 1326; T.C.M. (RIA) 84138; March 20, 1984. Jack M. Battaglia and Thomas M. DiPiazza, Jr., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624274/ | Arthur E. and Glenda Brauer, Petitioners v. Commissioner of Internal Revenue, RespondentBrauer v. CommissionerDocket No. 2825-78United States Tax Court74 T.C. 1134; 1980 U.S. Tax Ct. LEXIS 73; September 3, 1980, Filed *73 Decision will be entered under Rule 155. P entered into a contract to sell his farm in St. Charle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624277/ | JAMES L. and CARYL A. OSTERHUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOsterhus v. CommissionerDocket No. 19292-90United States Tax CourtT.C. Memo 1992-574; 1992 Tax Ct. Memo LEXIS 596; 64 T.C.M. (CCH) 919; September 28, 1992, Filed *596 Decision will be entered for respondent. For James L. Osterh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624278/ | DAVID L. WIKSELL AND MARGARET WIKSELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWiksell v. CommissionerDocket No. 11752-91United States Tax CourtT.C. Memo 1994-99; 1994 Tax Ct. Memo LEXIS 100; 67 T.C.M. (CCH) 2360; T.C.M. (RIA) 94099; March 9, 1994, Filed *100 An appropriate Order of Dismissal and De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624279/ | MARIE HANLIN AND THE UNION TRUST COMPANY OF PITTSBURGH, EXECUTORS OF THE ESTATE OF BELLE C. HERSHMAN MARTINEK, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hanlin v. CommissionerDocket No. 79112.United States Board of Tax Appeals38 B.T.A. 811; 1938 BTA LEXIS 823; October 11, 1938, Promulgated ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624281/ | NATIONAL PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Prods. Co. v. CommissionerDocket No. 12120.United States Board of Tax Appeals11 B.T.A. 511; 1928 BTA LEXIS 3795; April 11, 1928, Promulgated *3795 Invested capital for the year 1918 should not be reduced by the amount of an all... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624282/ | R. J. BAUER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBauer v. CommissionerDocket No. 3609-71.United States Tax CourtT.C. Memo 1973-111; 1973 Tax Ct. Memo LEXIS 176; 32 T.C.M. (CCH) 496; T.C.M. (RIA) 73111; May 17, 1973, Filed R. J. Bauer, pro se. Clarence F. Frazier, Jr., for the respondent. SIMPSON... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624285/ | Arthur T. Beckett and Gertrude E. Beckett, et al., * Petitioners, v. Commissioner of Internal Revenue, RespondentBeckett v. CommissionerDocket Nos. 95309, 95310, 95311United States Tax Court41 T.C. 386; 1963 U.S. Tax Ct. LEXIS 3; December 20, 1963, Filed *3 Decisions will be entered under Rule 50. A corporation which ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624286/ | Estate of Ethel M. DuVal, Deceased, by Thomas M. Robinson, Jr., and Weston Shattuck Robinson, as Executors of Her Last Will and Testament, Petitioners, v. Commissioner of Internal Revenue, RespondentDu Val v. CommissionerDocket No. 4731United States Tax Court4 T.C. 722; 1945 U.S. Tax Ct. LEXIS 238; February 2, 1945, Pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624287/ | Estate of Robert B. Margrave, Deceased, The United States National Bank, Executor and Trustee of The Robert B. Margrave Revocable Trust, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Margrave v. CommissionerDocket No. 2210-76United States Tax Court71 T.C. 13; 1978 U.S. Tax Ct. LEXIS 44; October 10... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624288/ | Atlantic Veneer Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentAtlantic Veneer Corp. v. CommissionerDocket No. 2870-83United States Tax Court85 T.C. 1075; 1985 U.S. Tax Ct. LEXIS 1; 85 T.C. No. 63; December 31, 1985, Filed *1 Decision will be entered for the respondent. Petitioner purchased a l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624290/ | Estate of Pauline E. Bullard, Deceased, Victor M. Bullard, Executor, and Victor M. Bullard, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Bullard v. CommissionerDocket No. 24933-83United States Tax Court87 T.C. 261; 1986 U.S. Tax Ct. LEXIS 70; 87 T.C. No. 17; July 31, 1986, Filed *70 Decision wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624291/ | Leif J. Sverdrup, Petitioner, v. Commissioner of Internal Revenue, RespondentSverdrup v. CommissionerDocket No. 20065United States Tax Court14 T.C. 859; 1950 U.S. Tax Ct. LEXIS 201; May 16, 1950, Promulgated *201 Decision will be entered under Rule 50. Petitioner, an individual citizen of the United States, was a bona... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624293/ | Frieda Hempel v. Commissioner.Hempel v. CommissionerDocket No. 30724.United States Tax Court1952 Tax Ct. Memo LEXIS 48; 11 T.C.M. (CCH) 1070; T.C.M. (RIA) 52315; October 30, 1952*48 John R. Olsen, Esq., for the petitioner. Francis J. Butler, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624294/ | W. H. Truschel and Louise Truschel, Husband and Wife, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentTruschel v. CommissionerDocket Nos. 54568, 54569, 54570, 54572, 54687, 54688, 54722, 54723, 55426, 55427United States Tax Court29 T.C. 433; 1957 U.S. Tax Ct. LEXIS 22; December 12, 1957, Filed *22... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624296/ | J. Gibson McIlvain v. Commissioner.McIlvain v. CommissionerDocket No. 110569.United States Tax Court1943 Tax Ct. Memo LEXIS 470; 1 T.C.M. (CCH) 558; T.C.M. (RIA) 43059; February 4, 1943*470 Frank A. Moorshead, Esq., 1600 Intergrity Bldg., Philadelphia, Pa., for petitioner. Harry L. Brown, Esq., for respondent. HILL M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624297/ | VIRGIL M. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartin v. CommissionerDocket No. 1735-82.United States Tax CourtT.C. Memo 1985-43; 1985 Tax Ct. Memo LEXIS 590; 49 T.C.M. (CCH) 607; T.C.M. (RIA) 85043; January 28, 1985*590 Held, unreported income from sole proprietorship determined and additi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624298/ | Peoples Translation Service/Newsfront International, a California Non-Profit Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentPeoples Translation Service/Newsfront Int'l v. CommissionerDocket No. 12597-77XUnited States Tax Court72 T.C. 42; 1979 U.S. Tax Ct. LEXIS 143; April 4, 1979, Filed *143 Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624299/ | MALLOY & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Malloy & Co. v. CommissionerDocket No. 57906.United States Board of Tax Appeals33 B.T.A. 1130; 1936 BTA LEXIS 776; February 18, 1936, Promulgated *776 1. A contract and agreement of sale entered into by and between petitioner and the Standa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624300/ | MILTON H. L. SCHWARTZ, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Schwartz v. CommissionerDocket Nos. 6214-70, 6222-70, 6232-70.United States Tax CourtT.C. Memo 1974-245; 1974 Tax Ct. Memo LEXIS 75; 33 T.C.M. (CCH) 1085; T.C.M. (RIA) 74245; September 19, 1974, Filed. *75 For the years 1949 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624301/ | Earl L. Lester and Mary Gray Lester, Petitioners, v. Commissioner of Internal Revenue, RespondentLester v. CommissionerDocket No. 60074United States Tax Court32 T.C. 711; 1959 U.S. Tax Ct. LEXIS 144; June 17, 1959, Filed *144 Decision will be entered under Rule 50. 1. Petitioner Earl L. Lester was a member of a partne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624302/ | HERBERT J. BLUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK E. ALSTRIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BENJAMIN F. STEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. MONTEFIORE STEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624303/ | JULIET P. HAMILTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hamilton v. CommissionerDocket No. 45790.United States Board of Tax Appeals25 B.T.A. 1317; 1932 BTA LEXIS 1396; April 27, 1932, Promulgated *1396 The taxpayer acquired a valuable painting from her deceased father by a specific bequest in h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624304/ | KENT T. EVANS AND GLORIA F. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvans v. CommissionerDocket No. 17150-88United States Tax CourtT.C. Memo 1992-276; 1992 Tax Ct. Memo LEXIS 298; 63 T.C.M. (CCH) 3001; May 13, 1992, Filed *298 Decision will be entered under Rule 155. Towner Leeper and John E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624306/ | BUREN S. REGISTER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRegister v. CommissionerDocket Nos. 5251-90, 5252-90United States Tax CourtT.C. Memo 1990-576; 1990 Tax Ct. Memo LEXIS 647; 60 T.C.M. (CCH) 1200; T.C.M. (RIA) 90576; November 5, 1990, Filed *647 An appropriate order will be issued denying... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624307/ | Mark B. Deitsch and Dorothy M. Deitsch, Petitioners, v. Commissioner of Internal Revenue, RespondentDeitsch v. CommissionerDocket No. 48148United States Tax Court26 T.C. 751; 1956 U.S. Tax Ct. LEXIS 131; June 29, 1956, Filed *131 Decision will be entered under Rule 50. Petitioner was divorced from his former wife in 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624308/ | Bush Terminal Buildings Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBush Terminal Bldgs. Co. v. CommissionerDocket No. 24012United States Tax Court17 T.C. 485; 1951 U.S. Tax Ct. LEXIS 72; September 28, 1951, Promulgated *72 Decision will be entered under Rule 50. 1. The petitioner was involved ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624309/ | Woodmont Corporation v. Commissioner.Woodmont Corp. v. CommissionerDocket No. 3675.United States Tax Court1946 Tax Ct. Memo LEXIS 218; 5 T.C.M. (CCH) 291; T.C.M. (RIA) 46085; April 12, 1946John McCullough, Esq., for the petitioner. A. J. Friedman, Esq., for the respondent. HARRON Memorandum Findings of Fact and Opinio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624311/ | CLARENCE W. DAUGETTE, JR., and FLORENCE T. DAUGETTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDaugette v. CommissionerDocket No. 10716-75.United States Tax CourtT.C. Memo 1977-56; 1977 Tax Ct. Memo LEXIS 386; 36 T.C.M. (CCH) 252; T.C.M. (RIA) 770056; March 7, 1977, Filed J. Richard Carr, for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624312/ | Cocheco Woolen Manufacturing Company v. Commissioner.Cocheco Woolen Mfg. Co. v. Comm'rDocket No. 4175. United States Tax Court1945 Tax Ct. Memo LEXIS 139; 4 T.C.M. (CCH) 753; T.C.M. (RIA) 45234; June 28, 1945*139 Erwin N. Griswold, Esq., and E. Barton Chapin, Esq., 84 State Street, Boston, Mass., for the petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624313/ | Daniel G. Cary, Petitioner v. Commissioner of Internal Revenue, RespondentCary v. CommissionerDocket No. 4835-64United States Tax Court48 T.C. 754; 1967 U.S. Tax Ct. LEXIS 48; August 29, 1967, Filed *48 Decision will be entered for petitioner as to the year 1957.Decision will be entered in accordance with the stipulati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624314/ | Estate of Carl C. Gunland, Deceased, R. Elaine Gunland, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Gunland v. CommissionerDocket No. 968-85United States Tax Court88 T.C. 1453; 1987 U.S. Tax Ct. LEXIS 82; 88 T.C. No. 81; June 4, 1987. June 4, 1987, Filed *82 Decision will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562847/ | Filed 9/3/20 In re K.M. CA2/8
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 for publ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562849/ | Filed 9/3/20 In re Christopher G. CA4/1
NOT TO BE PUBLISHED IN 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... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624353/ | C. C. PARTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Partee v. CommissionerDocket No. 81214.United States Board of Tax Appeals37 B.T.A. 1112; 1938 BTA LEXIS 938; June 24, 1938, Promulgated *938 Sections 47(c) and (d) and 101(b) of the Revenue Act of 1932 apply where there is a capital net loss in ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624354/ | Leroy Bloomberg and Sally Bloomberg, Petitioners v. Commissioner of Internal Revenue, RespondentBloomberg v. CommissionerDocket No. 2977-78United States Tax Court74 T.C. 1368; 1980 U.S. Tax Ct. LEXIS 56; September 23, 1980, Filed *56 Decision will be entered under Rule 155. 1. Petitioner purchased medical equipment an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624355/ | APPEAL OF FLINT RIVER BRICK CO.Flint River Brick Co. v. CommissionerDocket No. 746.United States Board of Tax Appeals2 B.T.A. 31; 1925 BTA LEXIS 2568; June 11, 1925, Decided Submitted April 30, 1925. *2568 1. When taxpayer computes depreciation for 1919 and 1920 on the basis of its then book value of plant and equip... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624356/ | ALFORD J. WILLIAMS, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williams v. CommissionerDocket No. 66915.United States Board of Tax Appeals29 B.T.A. 892; 1934 BTA LEXIS 1461; January 24, 1934, Promulgated *1461 Kenneth N. Parkinson, Esq., for the petitioner. George D. Brabson, Esq., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624358/ | SHIGEKO RAKOSI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRakosi v. CommissionerDocket No. 21459-85.United States Tax CourtT.C. Memo 1988-149; 1988 Tax Ct. Memo LEXIS 177; 55 T.C.M. (CCH) 578; T.C.M. (RIA) 88149; April 12, 1988. Shigeko Rakosi, pro se. David W.*178 Otto, for the respondent. DRENNENME... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624359/ | James R. Winnek and Carmen Winnek v. Commissioner.Winnek v. CommissionerDocket No. 3439-64.United States Tax CourtT.C. Memo 1965-258; 1965 Tax Ct. Memo LEXIS 72; 24 T.C.M. (CCH) 1400; T.C.M. (RIA) 65258; September 29, 1965*72 Held, that where during the taxable year an indebtedness of $17,500 that was owned by the pri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624360/ | Dawson-Spatz Packing Company (Formerly Dawson Packing Company), Petitioner, v. Commissioner of Internal Revenue, RespondentDawson-Spatz Packing Co. v. CommissionerDocket Nos. 63803, 69583United States Tax Court34 T.C. 507; 1960 U.S. Tax Ct. LEXIS 129; June 16, 1960, Filed *129 Decisions will be entered under Rule 50. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624361/ | Eli Abolafia v. Commissioner. Norman Ochs and Betty Ochs v. Commissioner.Abolafia v. CommissionerDocket Nos. 2005-64, 2014-64.United States Tax CourtT.C. Memo 1966-56; 1966 Tax Ct. Memo LEXIS 226; 25 T.C.M. (CCH) 316; T.C.M. (RIA) 66056; March 17, 1966Leonard J. Fassler, 33 West 42nd St., New York, N. Y., for the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624316/ | James Davis Protiva v. Commissioner.Protiva v. CommissionerDocket No. 5903-69 SC.United States Tax CourtT.C. Memo 1970-282; 1970 Tax Ct. Memo LEXIS 76; 29 T.C.M. (CCH) 1318; T.C.M. (RIA) 70282; October 5, 1970, Filed James Davis Protiva, pro se, 570 Cap-Au-Guis, Troy, Mo., Charles B. Tetrick, for the respondent. IRWIN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624317/ | Daniel French v. Commissioner.French v. CommissionerDocket No. 6406-67.United States Tax CourtT.C. Memo 1970-322; 1970 Tax Ct. Memo LEXIS 36; 29 T.C.M. (CCH) 1473; T.C.M. (RIA) 70322; November 23, 1970, Filed. Benjamin F. Kivnik, 711 Western Saving Fund Bldg., Philadelphia, Pa., for the petitioner. Mary Ann Hagan, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624319/ | Estate of Wallace Caswell, Deceased, Jennie J. Caswell, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of Charles Henry Caswell, Deceased, Earl W. Caswell, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentCaswell v. CommissionerDocket Nos. 27017, 27018Unite... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624321/ | Samuel Mendelsohn v. Commissioner. Hannah Mendelsohn v. Commissioner.Mendelsohn v. CommissionerDocket Nos. 16177, 16178.United States Tax Court1950 Tax Ct. Memo LEXIS 262; 9 T.C.M. (CCH) 148; T.C.M. (RIA) 50057; February 28, 1950Murray M. Weinstein, Esq., Samuel J. Warms, Esq., and Edward Baumgarten, Esq., for the peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624322/ | SAMUEL LEROY BOSTIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBostian v. CommissionerDocket No. 30759-88United States Tax CourtT.C. Memo 1991-589; 1991 Tax Ct. Memo LEXIS 639; 62 T.C.M. (CCH) 1337; T.C.M. (RIA) 91589; December 2, 1991, Filed *639 Samuel Leroy Bostian, pro se. James R. Rich, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624323/ | EVELYN H. DAVIDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Davidson v. CommissionerDocket No. 7096-74United States Tax CourtT.C. Memo 1977-232; 1977 Tax Ct. Memo LEXIS 208; 36 T.C.M. (CCH) 962; T.C.M. (RIA) 770232; July 25, 1977, Filed Evelyn H. Davidson, pro se. Peter Matwiczyk, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624324/ | WILLIAM T. and JANET D. BRODHEAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrodhead v. CommissionerDocket No. 5934-77.United States Tax CourtT.C. Memo 1979-113; 1979 Tax Ct. Memo LEXIS 416; 38 T.C.M. (CCH) 519; T.C.M. (RIA) 79113; March 27, 1979, Filed Frank A. Ross, Jr., for the petitioners. Robert ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624325/ | REDLANDS SECURITY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Redlands Sec. Co. v. CommissionerDocket No. 5703.United States Board of Tax Appeals5 B.T.A. 956; 1926 BTA LEXIS 2723; December 30, 1926, Promulgated *2723 Rates of depreciation to be used or to be considered in determining gain resultin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624326/ | J. CLARK AKERS, III and ELEANOR M. AKERS, ET AL., 1 petitioners, v. COMMISSIONER OF INTERNAL REVENUE, respondent AkersDocket Nos. 6717-77, 6729-77, 6734-78, 6759-78, 5874-80, 5875-80, 5876-80United States Tax CourtT.C. Memo 1992-476; 1992 Tax Ct. Memo LEXIS 498; 64 T.C.M. (CCH) 546; August 20, 1992, Filed *498 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624328/ | Consolidated Goldacres Company, Petitioner, v. Commissioner of Internal Revenue, RespondentConsolidated Goldacres Co. v. CommissionerDocket No. 9248United States Tax Court8 T.C. 87; 1947 U.S. Tax Ct. LEXIS 313; January 21, 1947, Promulgated *313 Decision will be entered for the respondent. Petitioner, a Nevada corpora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624329/ | L. C. MITCHELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mitchell v. CommissionerDocket No. 41610.United States Board of Tax Appeals28 B.T.A. 767; 1933 BTA LEXIS 1073; July 27, 1933, Promulgated *1073 1. The word "mutual" used in a postnuptial contract which provided that each spouse should own a c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624331/ | R. C. MCKNIGHT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McKnight v. CommissionerDocket No. 10804.United States Board of Tax Appeals13 B.T.A. 885; 1928 BTA LEXIS 3153; October 10, 1928, Promulgated *3153 Held, that during the taxable years petitioner, his wife, and his mother were members of a partne... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624333/ | Amy Guest, Petitioner, v. Commissioner of Internal Revenue, RespondentGuest v. CommissionerDocket No. 12213United States Tax Court10 T.C. 750; 1948 U.S. Tax Ct. LEXIS 204; April 30, 1948, Promulgated *204 Decision will be entered for the respondent. In computing 90 per cent victory tax limitation on taxes "imposed by"... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624335/ | Elsie Keil Mathisen, Petitioner, v. Commissioner of Internal Revenue, RespondentMathisen v. CommissionerDocket No. 44363United States Tax Court22 T.C. 995; 1954 U.S. Tax Ct. LEXIS 132; July 30, 1954, Filed July 30, 1954, Filed *132 Decision will be entered for the respondent. 1. Partnership interest acquired with fund... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624336/ | ROQUEMORE GRAVEL & SLAG COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roquemore Gravel & Slag Co. v. CommissionerDocket No. 101756.United States Board of Tax Appeals44 B.T.A. 641; 1941 BTA LEXIS 1295; June 5, 1941, Promulgated *1295 Taxpayer corporation on September 9, 1935, entered into a writt... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624343/ | Estate of Alfred Johannes Schneider-Paas, Alfred C. Schneider-Paas, Executor v. Commissioner.Estate of Schneider-Paas v. CommissionerDocket No. 1797-62.United States Tax CourtT.C. Memo 1969-21; 1969 Tax Ct. Memo LEXIS 274; 28 T.C.M. (CCH) 81; T.C.M. (RIA) 69021; January 30, 1969, Filed *274 A. Jesse Duke, Jr., and Her... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624344/ | Sumner Rhubarb Growers' Association v. Commissioner.Sumner Rhubarb Growers' Ass'n v. CommissionerDocket No. 26291.United States Tax Court1951 Tax Ct. Memo LEXIS 229; 10 T.C.M. (CCH) 465; T.C.M. (RIA) 51146; May 17, 1951John W. Fishburne, Esq., for the petitioners. Wilford H. Payne, Esq., for the respondent. JOHNSON Me... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624345/ | APPEAL OF PERMANENT LOAN AND SAVINGS ASSOCIATION.Permanent Loan & Sav. Asso. v. CommissionerDocket No. 2268.United States Board of Tax Appeals2 B.T.A. 132; 1925 BTA LEXIS 2539; June 23, 1925, Decided Submitted May 21, 1925. *2539 Upon the evidence, held, that, under the provisions of section 231(4) of the Revenue Act... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624346/ | JULIAN M. LIVINGSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Livingston v. CommissionerDocket No. 105539.United States Board of Tax Appeals46 B.T.A. 538; 1942 BTA LEXIS 856; March 10, 1942, Promulgated *856 1. Respondent disallowed the deduction of the cost of certain preferred stock to the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624347/ | SYDNEY G. AND LISA M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. Comm'rNo. 9845-09United States Tax Court133 T.C. 424; 2009 U.S. Tax Ct. LEXIS 37; 133 T.C. No. 18; December 21, 2009, Filed*37 R issued Ps a notice of deficiency that determined deficiencies in income tax and accuracy-relat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624348/ | William Palazzolo and Pauline Palazzolo v. Commissioner.Palazzolo v. CommissionerDocket No. 2992-68.United States Tax CourtT.C. Memo 1970-59; 1970 Tax Ct. Memo LEXIS 302; 29 T.C.M. (CCH) 258; T.C.M. (RIA) 70059; March 5, 1970, filed. *302 Robert O. Leming 1st National Bank Bldg., Cincinnati, Ohio, for the petitioners.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624349/ | EMILY BELL, Petitioner v. COMMISSIONER of INTERNAL REVENUE, RespondentBell v. CommissionerDocket No. 3304-76.United States Tax CourtT.C. Memo 1984-235; 1984 Tax Ct. Memo LEXIS 446; 47 T.C.M. (CCH) 1769; T.C.M. (RIA) 84235; April 30, 1984. Iven R. Taub, for the petitioner. Frances J. Honecker, for the respondent. SWI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624350/ | Burl J. Ghastin and Anita Marie Ghastin, Petitioners v. Commissioner of Internal Revenue, RespondentGhastin v. CommissionerDocket No. 1213-71United States Tax Court60 T.C. 264; 1973 U.S. Tax Ct. LEXIS 123; 60 T.C. No. 31; May 22, 1973, Filed *123 Decision will be entered for the respondent. One of petitioners, a Michi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624351/ | Coast Coil Company, Petitioner v. Commissioner of Internal Revenue, RespondentCoast Coil Co. v. CommissionerDocket No. 3431-65United States Tax Court50 T.C. 528; 1968 U.S. Tax Ct. LEXIS 105; June 27, 1968, Filed *105 Decision will be entered under Rule 50. Petitioner adopted a plan of complete liquidation and thereaft... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624352/ | EDWARD J. TURNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Turner v. CommissionerDocket No. 18543.United States Board of Tax Appeals6 B.T.A. 523; 1927 BTA LEXIS 3491; March 15, 1927, Promulgated *3491 Under the Revenue Act of 1921, the March 1, 1913, value of property must be reduced by depreciation... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653923/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 275 EAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
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