url stringlengths 56 59 | text stringlengths 3 913k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4624363/ | BESS SCHOELLKOPF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. L. R. MUNGER AND J. FRED SCHOELLKOPF, EXECUTORS OF THE ESTATE OF LAURA D. WILSON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Schoellkopf v. CommissionerDocket Nos. 71974, 71975.United States Board of Tax Appeals3... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624364/ | QUINTANA PETROLEUM COMPANY. 1QUINTANA PETROLEUM CO.Docket Nos. 100314-100321.United States Board of Tax Appeals44 B.T.A. 1318; 1941 BTA LEXIS 1299; June 5, 1941, Promulgated *1299 (EDITOR'S NOTE: No Majority Opinion Appears at this Cite.The Majority Opinion Appears at 44 B.T.A. 624.)DISNEY, dissenting: I cannot agree... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624410/ | WILLIAM A. MATNEY, Deceased, and ESTELLA MATNEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMatney v. CommissionerDocket No. 4475-69.United States Tax CourtT.C. Memo 1974-90; 1974 Tax Ct. Memo LEXIS 228; 33 T.C.M. (CCH) 455; T.C.M. (RIA) 74090; April 15, 1974, Filed. William A. Matney, pro se. Robert ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562838/ | In the
United States Court of Appeals
For the Seventh Circuit
____________________
No. 20‐2175
ILLINOIS REPUBLICAN PARTY, et al.,
Plaintiffs‐Appellants,
v.
J. B. PRITZKER, Governor of Illinois,
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624365/ | ESTATE OF MAXINE ROBINSON DIXON, ROBIN DIXON, EXECUTOR, ANDREW H. CHANDLER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Dixon v. CommissionerDocket No. 4743-88United States Tax CourtT.C. Memo 1990-17; 1990 Tax Ct. Memo LEXIS 17; 58 T.C.M. (CCH) 1165; T.C.M. (RIA) 90017; January 11, 199... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624367/ | ESTATE OF HENRY N. BRAWNER, JR., ROGER J. WHITEFORD AND EDGAR N. BRAWNER, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brawner v. CommissionerDocket No. 82695.United States Board of Tax Appeals36 B.T.A. 884; 1937 BTA LEXIS 641; November 16, 1937, Promulgated *641 1. Over a period of years de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624368/ | DON MEEKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeeker v. CommissionerDocket No. 21751-90United States Tax CourtT.C. Memo 1994-290; 1994 Tax Ct. Memo LEXIS 291; 67 T.C.M. (CCH) 3128; June 23, 1994, Filed *291 For petitioner: Scott P. Hendricks. For respondent: Richard A. Stone. SWIFTSWIFTMEMORAN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624369/ | HORACE E. BROWN AND ELAINE V. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 8436-84.United States Tax CourtT.C. Memo 1988-342; 1988 Tax Ct. Memo LEXIS 369; 55 T.C.M. (CCH) 1446; T.C.M. (RIA) 88342; August 1, 1988. James M. Secrest and Richard M. Hall, for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624370/ | LOUIS P. SANTI AND OPAL B. SANTI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSanti v. CommissionerDocket No. 8851-88United States Tax CourtT.C. Memo 1990-137; 1990 Tax Ct. Memo LEXIS 137; 59 T.C.M. (CCH) 110; T.C.M. (RIA) 90137; March 14, 1990*137 Held: A valid election under section 172(b)(3)(C) to for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624371/ | COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 30397-86.United States Tax CourtT.C. Memo 1989-186; 1989 Tax Ct. Memo LEXIS 189; 57 T.C.M. (CCH) 230; T.C.M. (RIA) 89186; April 25, 1989. Richard F. Stein, for the respondent. RUWEMEMORANDUM OPINION RUWE, Judge: This case is before the Court... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624372/ | ESTATE OF ROBERT W. QUICK, DECEASED, ESTHER P. QUICK PERSONAL REPRESENTATIVE, AND ESTHER P. QUICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE OF ROBERT W. QUICK, DECEASED, ESTHER P. QUICK PERSONAL REPRESENTATIVE, AND ESTHER P. QUICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624375/ | Scruggs-Vandervoort-Barney, Inc., a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentScruggs-Vandervoort-Barney, Inc. v. CommissionerDocket No. 7223United States Tax Court7 T.C. 779; 1946 U.S. Tax Ct. LEXIS 80; September 19, 1946, Promulgated *80 Decision will be entered under Rule 50. 1. Petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624377/ | DAVID L. FISCUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SUZANNE MERRILEE ELLIS (BURGESS), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFiscus v. CommissionerDocket Nos. 21762-80, 21963-80.United States Tax CourtT.C. Memo 1982-465; 1982 Tax Ct. Memo LEXIS 278; 44 T.C.M. (CCH) 826; T.C.M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624378/ | KAHUKU PLANTATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kahuku Plantation Co. v. CommissionerDocket No. 19156.United States Board of Tax Appeals12 B.T.A. 977; 1928 BTA LEXIS 3415; June 29, 1928, Promulgated *3415 1. Under the Revenue Act of 1918, held, a taxpayer is entitled to make its ret... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624379/ | Peabody Hotel Company, Petitioner, v. Commissioner of Internal Revenue, RespondentPeabody Hotel Co. v. CommissionerDocket No. 230United States Tax Court7 T.C. 600; 1946 U.S. Tax Ct. LEXIS 98; August 19, 1946, Promulgated *98 Decision will be entered under Rule 50. Pursuant to a plan of reorganization adopted under a s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624381/ | RICHARD POWERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Powers v. CommissionerDocket No. 20896.United States Board of Tax Appeals14 B.T.A. 701; 1928 BTA LEXIS 2931; December 13, 1928, Promulgated *2931 Respondent affirmed for lack of proof of error. W. L. Schuyler, C.P.A., for the petitioner. T. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624382/ | William C. Stolk and Eve Stolk, Petitioners, v. Commissioner of Internal Revenue, RespondentStolk v. CommissionerDocket No. 86839United States Tax Court40 T.C. 345; 1963 U.S. Tax Ct. LEXIS 120; May 17, 1963, Filed *120 Decision will be entered under Rule 50. 1. Sec. 1034(a), 1954 Code -- Nonrecognition of Gain from Sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624383/ | SAMUEL R. ELLISON AND PATRICIA K. ELLISON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEllison v. CommissionerDocket No. 24315-91United States Tax CourtT.C. Memo 1994-437; 1994 Tax Ct. Memo LEXIS 439; 68 T.C.M. (CCH) 630; August 25, 1994, Filed *439 Decision will be entered under Rule 155. For petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624384/ | General Aggregates Corporation v. Commissioner.General Aggregates Corp. v. CommissionerDocket No. 80322.United States Tax CourtT.C. Memo 1962-27; 1962 Tax Ct. Memo LEXIS 282; 21 T.C.M. (CCH) 121; T.C.M. (RIA) 62027; February 9, 1962*282 Held, on the facts advancements by a corporation to petitioner, which was the prin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624385/ | Estate of Harriet Ankeny Watson, E. A. Mallaghan, Administrator and Trustee v. Commissioner. Estate of John D. Ankeny, Mary R. Ankeny and First National Bank of Walla Walla, Executors v. Commissioner.Estate of Watson v. CommissionerDocket Nos. 110399, 111288.United States Tax Court1944 Tax Ct. Memo LEXIS 357; 3 T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624387/ | LEON F. AND PHYLLIS M. HODGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentsHodge v. CommissionerDocket Nos. 1802-76, 3720-76.United States Tax CourtT.C. Memo 1980-155; 1980 Tax Ct. Memo LEXIS 425; 40 T.C.M. (CCH) 286; T.C.M. (RIA) 80155; May 5, 1980, Filed Robert M. Tyle, for the petitioners. William J.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624388/ | APPEAL OF SHOPE BRICK CO.Shope Brick Co. v. CommissionerDocket No. 6531.United States Board of Tax Appeals5 B.T.A. 1042; 1927 BTA LEXIS 3690; January 10, 1927, Promulgated *3690 1. The value of United States and Canadian patents paid in to a corporation for a consideration of $1 and $2, respectively, may not be inclu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624389/ | M. Greenspun v. Commissioner. Rose Greenspun v. Commissioner. Parker-Browne Company v. Commissioner. M. Greenspun Trust No. 1 v. Commissioner. Evelyn D. Greenspun, Residuary Trust v. Commissioner. Iva Bell Greenspun, Residuary Trust v. Commissioner. M. Greenspun and Rose Greenspun, Husband and Wife, Transferees v. Comm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624390/ | ALLEN J. and DENISE S. WORKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWorkman v. CommissionerDocket No. 4245-71.United States Tax CourtT.C. Memo 1974-5; 1974 Tax Ct. Memo LEXIS 314; 33 T.C.M. (CCH) 16; T.C.M. (RIA) 74005; January 14, 1974, Filed. Allen J. Workman and Denise S. Workman, pro se.Rich... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624391/ | EUGENE A. and MARY K. HAHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHahn v. CommissionerDocket No. 9768-78.United States Tax CourtT.C. Memo 1979-429; 1979 Tax Ct. Memo LEXIS 99; 39 T.C.M. (CCH) 372; T.C.M. (RIA) 79429; October 15, 1979, Filed Eugene A. Hahn, pro se. William E. Bonano, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624392/ | O.B.M., Inc., Gerard M. McAllister, Trustee in Liquidation, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentO. B. M., Inc. v. CommissionerDocket Nos. 4485-65 -- 4491-65United States Tax Court52 T.C. 619; 1969 U.S. Tax Ct. LEXIS 95; July 7, 1969, Filed *95 Decisions will be entered for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624393/ | Appeal of CONSOLIDATED INVESTMENT CO.Consolidated Inv. Co. v. CommissionerDocket No. 392.United States Board of Tax Appeals1 B.T.A. 272; 1925 BTA LEXIS 2977; January 8, 1925, decided Submitted December 15, 1924. *2977 Evidence held insufficient to establish invested capital based upon the alleged value of a leasehold... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624394/ | Hollie M. Conaway v. Commissioner.Conaway v. CommissionerDocket No. 4746-66.United States Tax CourtT.C. Memo 1971-151; 1971 Tax Ct. Memo LEXIS 179; 30 T.C.M. (CCH) 657; T.C.M. (RIA) 71151; June 24, 1971, Filed Lawrence A. Runnels, for the petitioner. Tom G. Parrott, for the respondent. IRWINMemorandum Findings of Fact... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624395/ | BELLAGIE I. NEWMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newman v. CommissionerDocket No. 78580.United States Board of Tax Appeals37 B.T.A. 72; 1938 BTA LEXIS 1088; January 14, 1938, Promulgated *1088 Where a testamentary executrix of an estate, who was also a legatee under her deceased husband'... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624396/ | Mabel F. Grasselli, Petitioner, v. Commissioner of Internal Revenue, RespondentGrasselli v. CommissionerDocket No. 7391United States Tax Court7 T.C. 255; 1946 U.S. Tax Ct. LEXIS 133; June 28, 1946, Promulgated *133 Decision of no deficiency will be entered. Petitioner was donee of a power of appointment under a trust ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624397/ | SCOTT P. THURNER AND YVONNE E. THURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThurner v. CommissionerDocket No. 8407-87United States Tax CourtT.C. Memo 1990-529; 1990 Tax Ct. Memo LEXIS 583; 60 T.C.M. (CCH) 961; T.C.M. (RIA) 90529; October 9, 1990, Filed *583 Decision will be entered under Rule 155... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624400/ | CAPENTO SECURITIES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RAYTHEON PRODUCTION CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Capento Sec. Corp. v. CommissionerDocket Nos. 105246, 108295.United States Board of Tax Appeals47 B.T.A. 691; 1942 BTA LEXIS 653; Sep... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624401/ | UNITED LIBERTARIAN FELLOWSHIP, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentUnited Libertarian Fellowship, Inc. v. CommissionerDocket No. 12306-89XUnited States Tax CourtT.C. Memo 1993-116; 1993 Tax Ct. Memo LEXIS 114; 65 T.C.M. (CCH) 2178; March 29, 1993, Filed *114 For petitioner: David H. Wolen (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624402/ | Charles J. Kohl v. Commissioner.Kohl v. CommissionerDocket No. 6672-66.United States Tax CourtT.C. Memo 1968-233; 1968 Tax Ct. Memo LEXIS 67; 27 T.C.M. (CCH) 1155; T.C.M. (RIA) 68233; October 8, 1968. Filed *67 Loss deduction: Reconveyance of residence: Requirement of profit-inspired use. - The petitioner claimed that... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/6113494/ | IN THE SUPREME COURT OF THE STATE OF NEVADA
YEONHEE LEE, No. 82831
Petitioner,
vs.
THE EIGHTH JUDICIAL DISTRICT
COURT OF THE STATE OF NEVADA,... | 01-04-2023 | 01-28-2022 |
https://www.courtlistener.com/api/rest/v3/opinions/4624405/ | JACQUELINE, INC., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jacqueline, Inc. v. CommissionerDocket Nos. 2982-65, 4708-65, 5701-65, 1560-66, 3731-66, 4596-66, 512-67, 2201-70, 2304-70, 2305-70, 2306-70, 5231-70.United States Tax CourtT.C. Memo 1977-340; 1977 Tax Ct. Memo LEXIS 107; 36 T.C.M. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476629/ | OPINION. Naum, Judge: The petitioner contends that the installation of the sprinkler system was a repair which was made for the purpose of keeping the hotel property in ordinarily efficient operating condition and which did not add to the value of the property or prolong its life; and that the expenditure made therefor... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476627/ | OPINION. Johnson, Judge: Concessions made by the petitioner leave at issue the single question involving the prepaid subscriptions, the amount of which is not in controversy. The difference between the parties is whether it is taxable in the year of receipt, as determined by the respondent, or whether the amount should... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476628/ | OPINION. LeMike, Judge: The question presented is the proper computation of petitioner’s subchapter A personal holding company surtax liability, having regard to the provisions of section 117 (c) (l)1 of the Code, as applied to a personal holding company reporting certain income from excess long-term capital gains. The... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653927/ | IN THE SUPREME COURT OF PENNSYLVANIA
EASTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 260 EAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624407/ | THE PACIFIC NATIONAL BANK OF SEATTLE, AS EXECUTOR OF THE LAST WILL OF FRANK V. MORGAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pacific Nat'l Bank v. CommissionerDocket No. 91048.United States Board of Tax Appeals40 B.T.A. 128; 1939 BTA LEXIS 893; June 22, 1939, Promulgated *893 1. Where ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624408/ | HARRY S. AND PATRICIA A. VAN SCOYOC, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentVan Scoyoc v. CommissionerDocket No. 11271-86.United States Tax CourtT.C. Memo 1988-520; 1988 Tax Ct. Memo LEXIS 552; 56 T.C.M. (CCH) 588; T.C.M. (RIA) 88520; November 8, 1988. Thomas J. O'Rourke and John J. Mullenholz, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624409/ | SHERMAN S. WILCOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilcox v. CommissionerDocket Nos. 15228-82, 19852-82.United States Tax CourtT.C. Memo 1985-243; 1985 Tax Ct. Memo LEXIS 384; 49 T.C.M. (CCH) 1525; T.C.M. (RIA) 85243; May 23, 1985. Sherman S. Wilcox, pro se. Pamela R. Piland, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624414/ | GORDON B. LEITCH, JR. AND MARY C. LEITCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLeitch v. CommissionerDocket No. 7771-81.United States Tax CourtT.C. Memo 1981-504; 1981 Tax Ct. Memo LEXIS 239; 42 T.C.M. (CCH) 1058; T.C.M. (RIA) 81504; September 14, 1981Thomas Meyerer, for the respondent. DAWSONMEM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624415/ | CAROLINE J. SHAW, EXECUTRIX, ESTATE OF R. S. SHAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. H. BARR, PETITITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shaw v. CommissionerDocket Nos. 26804, 26868.United States Board of Tax Appeals21 B.T.A. 400; 1930 BTA LEXIS 1852; November 21, 1930,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624416/ | Rufus F. Turner and Marguerite H. Turner v. Commissioner.Turner v. CommissionerDocket No. 82122.United States Tax CourtT.C. Memo 1961-101; 1961 Tax Ct. Memo LEXIS 256; 20 T.C.M. (CCH) 468; T.C.M. (RIA) 61101; March 31, 1961Fortescue W. Hopkins, Esq., and William N. Pierce, Esq., Mountain Trust Bank Bldg., Roanoke, Va.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624417/ | FREDERICK L. WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELBRIDGE WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR WATSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Watson v. CommissionerDocket Nos. 28475, 28476, 28477.United States Board of Tax Ap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624418/ | VICTOR S. SCHAUER and VIOLET B. SCHAUER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchauer v. CommissionerDocket No. 30203-83.United States Tax CourtT.C. Memo 1987-237; 1987 Tax Ct. Memo LEXIS 237; 53 T.C.M. (CCH) 793; T.C.M. (RIA) 87237; May 7, 1987. Victor S. Schauer, pro se. James E. Kagy, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624419/ | CENTRAL DE GAS DE CHIHUAHUA, S.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCentral De Gas De Chihuahua, S.A. v. CommissionerDocket No. 18370-91United States Tax Court102 T.C. 515; 1994 U.S. Tax Ct. LEXIS 21; 102 T.C. No. 19; April 4, 1994, Filed *21 P rented equipment to X which did not pay rent. P a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624420/ | The Columbus Die, Tool and Machine Company v. Commissioner.Columbus Die, Tool & Mach. Co. v. CommissionerDocket No. 21518.United States Tax Court1952 Tax Ct. Memo LEXIS 52; 11 T.C.M. (CCH) 1053; T.C.M. (RIA) 52312; October 28, 1952John M. Hudson, Esq., for the petitioner. Lester M. Ponder, Esq., for the respondent. KE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624423/ | MUSKEGON MOTOR SPECIALTIES COMPANY, A DELAWARE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Muskegon Motor Specialties Co. v. CommissionerDocket Nos. 68783, 75475.United States Board of Tax Appeals35 B.T.A. 851; 1937 BTA LEXIS 829; April 6, 1937, Promulgated *829 Where a Delaware corporatio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624424/ | J. G. Stoller and Geraldine Stoller v. Commissioner.J. G. Stoller & Geraldine Stoller v. CommissionerDocket No. 37343.United States Tax Court1953 Tax Ct. Memo LEXIS 112; 12 T.C.M. (CCH) 1061; T.C.M. (RIA) 53313; September 18, 1953Richard R. Hollington, Esq., for the petitioners. Michael J. Clare, Esq., for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624425/ | TRACY M. STRIGHT AND EILEEN G. STRIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStright v. CommissionerDocket No. 14144-91United States Tax CourtT.C. Memo 1993-576; 1993 Tax Ct. Memo LEXIS 587; 66 T.C.M. (CCH) 1490; December 7, 1993, Filed *587 Decision will be entered for respondent. P, an airline... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624426/ | Joseph Martuscello and Mary Martuscello v. Commissioner.Martuscello v. CommissionerDocket No. 3759-63.United States Tax CourtT.C. Memo 1965-10; 1965 Tax Ct. Memo LEXIS 318; 24 T.C.M. (CCH) 47; T.C.M. (RIA) 65010; January 27, 1965Andrew M. Pinckney, for the petitioners. James Q. Smith, for the respondent. HOYTMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624427/ | HOWES BROTHERS HIDE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HOWES BROTHERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Howes Bros. Hide Co. v. CommissionerDocket Nos. 25483, 28972.United States Board of Tax Appeals17 B.T.A. 129; 1929 BTA LEXIS 2350; August 22, 1929, Promu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624428/ | Anthony J. Cincotta and Terese M. Cincotta v. Commissioner.Cincotta v. CommissionerDocket No. 74223.United States Tax CourtT.C. Memo 1960-45; 1960 Tax Ct. Memo LEXIS 243; 19 T.C.M. (CCH) 222; T.C.M. (RIA) 60045; March 22, 1960*243 Held, Tax Court lacks jurisdiction to go behind respondent's determination of income tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624429/ | ALLIANCE MILLING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alliance Milling Co. v. CommissionerDocket No. 15649.United States Board of Tax Appeals10 B.T.A. 457; 1928 BTA LEXIS 4109; February 1, 1928, Promulgated *4109 1. Determination of Commissioner denying loss and obsolescence on machinery a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624431/ | Winnifred Guminski v. Commissioner. Joe Guminski v. Commissioner.Guminski v. CommissionerDocket Nos. 21409, 21410.United States Tax Court1951 Tax Ct. Memo LEXIS 313; 10 T.C.M. (CCH) 173; T.C.M. (RIA) 51051; February 28, 1951*313 Nash R. Adams, Esq., Republic Bank Bldg., Dallas, Tex., and William P. Fonville, Esq., for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624432/ | STEPHEN B. SCHNEER AND NANCY K. SCHNEER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchneer v. CommissionerDocket No. 24864-90United States Tax CourtT.C. Memo 1993-372; 1993 Tax Ct. Memo LEXIS 379; 66 T.C.M. (CCH) 437; August 19, 1993, Filed *379 Decision will be entered for respondent. For petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624433/ | WEST VIRGINIA COAL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.West Virginia Coal Co. v. CommissionerDocket No. 14790.United States Board of Tax Appeals16 B.T.A. 378; 1929 BTA LEXIS 2598; May 3, 1929, Promulgated *2598 1. Determination of proper adjustment of invested capital incident to the exch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624434/ | ARTHUR J. AND MINETTE HILLMAN, ROMAN T. HOUGHT, BECKY A. HOUGHT, FLORINE C. PETERSEN, ARMAND J. AND INEZ J. SARTI, BARTON F. SCHOENEMAN AND ESTATE OF KATHRYN SCHOENEMAN, DECEASED, BARTON F. SCHOENEMAN, CO-INDEPENDENT EXECUTOR, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentHillman v. CommissionerDocket No.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624435/ | Estate of Jean Acord, Deceased, Sterling Ernest Norris, Personal Representative, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Acord v. CommissionerDocket No. 17271-87United States Tax Court93 T.C. 1; 1989 U.S. Tax Ct. LEXIS 97; 93 T.C. No. 1; July 5, 1989July 5, 1989, Filed *97 Decision will be e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624436/ | JESSIE G. BROWN, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF MILTON HAY BROWN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No 91093.United States Board of Tax Appeals40 B.T.A. 934; 1939 BTA LEXIS 774; November 24, 1939, Promulgated *774 On October 28, 1923, Kate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624438/ | T. Jack Foster, et al. v. Commissioner. 1Foster v. CommissionerDocket No. 1088-64.United States Tax CourtT.C. Memo 1967-207; 1967 Tax Ct. Memo LEXIS 54; 26 T.C.M. (CCH) 1021; T.C.M. (RIA) 67207; October 24, 1967Roy C. Lytle, 824 Commerce Exchange Bldg., Oklahoma City, Okla., for the petitioners. J. C. Linge, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624439/ | Sydney B. Carragan v. Commissioner.Carrag v. . Comm'nDocket No. 24281.United States Tax Court1951 Tax Ct. Memo LEXIS 291; 10 T.C.M. (CCH) 259; T.C.M. (RIA) 51074; March 19, 1951John G. Turnbull, Esq., 111 John St., New York 7, N. Y., for the petitioner. Stephen P. Cadden, Esq., for the respondent. LEMIRE Memorandum Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624440/ | APPEAL OF WALCOTT LATHE CO.Walcott Lathe Co. v. CommissionerDocket No. 1142.United States Board of Tax Appeals2 B.T.A. 1231; 1925 BTA LEXIS 2131; November 6, 1925, Decided Submitted August 10, 1925. *2131 1. The taxpayer acquired land, constructed buildings and acquired other facilities for the production of article... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624441/ | Earl Curtis v. Commissioner.Curtis v. CommissionerDocket Nos. 5070-68, 1883-69SC.United States Tax CourtT.C. Memo 1970-299; 1970 Tax Ct. Memo LEXIS 62; 29 T.C.M. (CCH) 1387; T.C.M. (RIA) 70299; October 26, 1970. Filed Earl Curtis, pro se, 817 Quinlan St., Kerrville, Tex. Robert J. Curphy, for the respondent. SIMPSONMe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624444/ | James Frederick Ronan, Jr. v. Commissioner.Ronan v. CommissionerDocket No. 130-64.United States Tax CourtT.C. Memo 1966-165; 1966 Tax Ct. Memo LEXIS 120; 25 T.C.M. (CCH) 864; T.C.M. (RIA) 66165; July 12, 1966James Frederick Ronan, Jr., pro se, 32 Crosby Rd., Newton, Mass. Raoul E. Paradis, for the respondent. DAWSONMe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653926/ | [J-112-2019][M.O. - Mundy, J.]
IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 77 MAP 2018
:
Appellee : Appeal from the Order of the Superi... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624453/ | Terence H. Murphree and Mary V. Murphree, Petitioners v. Commissioner of Internal Revenue, RespondentMurphree v. CommissionerDocket No. 1000-85United States Tax Court87 T.C. 1309; 1986 U.S. Tax Ct. LEXIS 12; 87 T.C. No. 77; December 8, 1986, Filed *12 Held, the disallowance of a refundable energy credit under sec. 48(a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624454/ | PHILIP D. QUINT AND FRANCINE L. QUINT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentQuint v. CommissionerDocket No. 4631-83.United States Tax CourtT.C. Memo 1985-226; 1985 Tax Ct. Memo LEXIS 411; 49 T.C.M. (CCH) 1465; T.C.M. (RIA) 85226; May 9, 1985. *411 Held, petitioner is an innocent spouse within the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4334525/ | ANTONIO L. AND ERNESTINE THOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThomas v. Comm'rNo. 3263-02L United States Tax CourtT.C. Memo 2003-231; 2003 Tax Ct. Memo LEXIS 230; 86 T.C.M. (CCH) 216; T.C.M. (RIA) 55253; August 1, 2003, Filed *230 Decision was entered for respondent. Antonio L. and Ernes... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4562853/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
SYDNEY E. SMITH, :
:
Petitioner, : Civil Action No.: 19-1763 (RC)
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562854/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
:
:
IN RE: SONYA LARAYE OWENS : Civil Action No.: 19-2491 (RC)
... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624455/ | RICHARD B. ENTENMANN and PATRICIA I. ENTENMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEntenmann v. CommissionerDocket Nos. 21471-82, 21473-82.United States Tax CourtT.C. Memo 1984-643; 1984 Tax Ct. Memo LEXIS 30; 49 T.C.M. (CCH) 288; T.C.M. (RIA) 84643; December 11, 1984. Richard B. Entenmann, pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624456/ | ROSENBAUM BROTHERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rosenbaum Bros., Inc. v. CommissionerDocket No. 13050.United States Board of Tax Appeals11 B.T.A. 736; 1928 BTA LEXIS 3736; April 20, 1928, Promulgated *3736 A corporation was organized under the laws of Illinois in 1890, its charter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624457/ | Jack Smith and Rose Mae Smith, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 63284United States Tax Court32 T.C. 1261; 1959 U.S. Tax Ct. LEXIS 84; September 23, 1959, Filed *84 Decision will be entered for the petitioners. The Boston Shoe Company was orga... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624458/ | Octavio J. Valdes and Hortensia C. Valdes, Petitioners v. Commissioner of Internal Revenue, RespondentValdes v. CommissionerDocket Nos. 4279-71, 6659-71, 5672-72United States Tax Court60 T.C. 910; 1973 U.S. Tax Ct. LEXIS 60; 60 T.C. No. 96; September 17, 1973, Filed *60 Decisions will be entered under Rule 50. Held, a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624460/ | Chester Matheson and Marjorie E. Matheson, Petitioners v. Commissioner of Internal Revenue, RespondentMatheson v. CommissionerDocket No. 4427-78United States Tax Court74 T.C. 836; 1980 U.S. Tax Ct. LEXIS 96; July 24, 1980, Filed *96 Decision will be entered for the petitioners. Held, that part of sec. 1.165-11(e), Inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624461/ | H. OLIVER THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thompson v. CommissionerDocket No. 30571.United States Board of Tax Appeals17 B.T.A. 987; 1929 BTA LEXIS 2204; October 17, 1929, Promulgated *2204 Ground rent received by petitioner from the mayor and city council of Baltimore, Md., the le... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624462/ | B. J. Martin and Auline Martin, et al. 1 v. Commissioner. Martin v. CommissionerDocket Nos. 63808, 63832, 94362, 94363. .United States Tax CourtT.C. Memo 1964-25; 1964 Tax Ct. Memo LEXIS 312; 23 T.C.M. (CCH) 123; T.C.M. (RIA) 64025; January 31, 1964*312 Held: (1) That all petitioners understated their taxable income ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624463/ | ELLA C. LOOSE, EXECUTRIX, ESTATE OF JACOB L. LOOSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Loose v. CommissionerDocket Nos. 8699, 8701.United States Board of Tax Appeals15 B.T.A. 169; 1929 BTA LEXIS 2908; January 31, 1929, Promulgated *2908 1. Interest accrued on corporate bonds owned by decedent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624464/ | NANCY J. JOHNSON BAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBayer v. CommissionerDocket No. 11408-89United States Tax CourtT.C. Memo 1991-282; 1991 Tax Ct. Memo LEXIS 325; 61 T.C.M. (CCH) 2980; T.C.M. (RIA) 91282; June 24, 1991, Filed *325 Petitioner filed a motion for administrative and litigati... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624465/ | WILLIAM D. PERKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerkins v. CommissionerDocket No. 7794-76.United States Tax CourtT.C. Memo 1977-158; 1977 Tax Ct. Memo LEXIS 281; 36 T.C.M. (CCH) 669; T.C.M. (RIA) 770158; May 25, 1977, Filed; As Amended June 10, 1977 William D. Perkins, pro se. Thomas R. A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624466/ | ABE SEROT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSerot v. CommissionerDocket Nos. 13904-90, 25391-92United States Tax CourtT.C. Memo 1994-532; 1994 Tax Ct. Memo LEXIS 543; 68 T.C.M. (CCH) 1015; October 24, 1994, Filed *543 Decisions will be entered under Rule 155. For petitioner: Mark E. Cedrone. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624467/ | Sayers F. Harman, Petitioner, v. Commissioner of Internal Revenue, Respondent. C. Henry Harman, Petitioner, v. Commissioner of Internal Revenue, RespondentHarman v. CommissionerDocket Nos. 1145, 1146United States Tax Court4 T.C. 335; 1944 U.S. Tax Ct. LEXIS 19; November 24, 1944, Promulgated *19 Decisions will be ente... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624468/ | APPEAL OF D. B. DEARBORN, JR.Dearborn v. CommissionerDocket No. 2196.United States Board of Tax Appeals2 B.T.A. 59; 1925 BTA LEXIS 2567; June 12, 1925, Decided Submitted April 30, 1925. *2567 Partnership income was derived principally from commissions for negotiating charter parties, computed upon fixed percentages o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624469/ | Raleigh Properties, Inc. v. Commissioner.Raleigh Properties, Inc. v. CommissionerDocket No. 86988.United States Tax CourtT.C. Memo 1962-150; 1962 Tax Ct. Memo LEXIS 161; 21 T.C.M. (CCH) 812; T.C.M. (RIA) 62150; June 22, 1962*161 Petitioner purchased a hotel in 1953 for a stated purchase price of $3,240,000. Sellers to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624470/ | R. J. DORN & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF LOUIS DORN, BY RENE DORN, AGENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. J. DORN, BY RENE DORN, AGENT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RENE DORN, PETITIONER, v. COMMISSIONER O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624471/ | C. E. Mauldin, Petitioner, v. Commissioner of Internal Revenue, Respondent. Helen T. Mauldin, Petitioner, v. Commissioner of Internal Revenue, RespondentMauldin v. CommissionerDocket Nos. 19311, 19312United States Tax Court16 T.C. 698; 1951 U.S. Tax Ct. LEXIS 237; March 30, 1951, Promulgated *237 Decisions will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624472/ | Birmingham Terminal Company, Petitioner, v. Commissioner of Internal Revenue, RespondentBirmingham Terminal Co. v. CommissionerDocket No. 27233United States Tax Court17 T.C. 1011; 1951 U.S. Tax Ct. LEXIS 13; December 17, 1951, Promulgated *13 Decision will be entered for the petitioner. Where petitioner incurred certa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624474/ | CLIFFORD L. PAYNE AND JAN F. PAYNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPayne v. CommissionerDocket No. 23636-90United States Tax CourtT.C. Memo 1992-22; 1992 Tax Ct. Memo LEXIS 34; 63 T.C.M. (CCH) 1778; T.C.M. (RIA) 92022; January 13, 1992, Filed *34 An order will be entered dismissing this cas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624475/ | APPEAL OF BAKER LUMBER CO.Baker Lumber Co. v. CommissionerDocket No. 3271.United States Board of Tax Appeals2 B.T.A. 907; 1925 BTA LEXIS 2223; October 19, 1925, Decided Submitted June 18, 1925. *2223 C. O. Wellington, C.P.A., for the taxpayer. Ellis W. Manning, Esq., for the Commissioner. *907 Before JAMES, LITTLET... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624477/ | MICHAEL R. REAGOSO AND CAROL L. REAGOSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentReagoso v. CommissionerDocket No. 24902-91United States Tax CourtT.C. Memo 1993-450; 1993 Tax Ct. Memo LEXIS 461; 66 T.C.M. (CCH) 850; September 28, 1993, Filed *461 An appropriate order will be entered granting respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624478/ | WILLIAM E. CURRIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurrier v. CommissionerDocket No. 20393-90United States Tax CourtT.C. Memo 1991-194; 1991 Tax Ct. Memo LEXIS 218; 61 T.C.M. (CCH) 2526; T.C.M. (RIA) 91194; May 1, 1991, Filed *218 Decision will be entered for the respondent. William E. Curri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624479/ | Estate of Elizabeth M. Lee, Deceased, Rhoady R. Lee, Sr., Executor, and Rhoady R. Lee, Sr., Individually, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Lee v. CommissionerDocket No. 8782-75United States Tax Court69 T.C. 860; 1978 U.S. Tax Ct. LEXIS 165; March 2, 1978, Filed *165 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624480/ | SEBASTIAN BONGIOVANNI and NORMA BONGIOVANNI, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Bongiovanni v. CommissionerDocket Nos. 7847-73--7851-73.United States Tax CourtT.C. Memo 1976-131; 1976 Tax Ct. Memo LEXIS 273; 35 T.C.M. (CCH) 586; T.C.M. (RIA) 760131; April 26, 1976, Filed Max A. Rein... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624483/ | Federal Cement Tile Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFederal Cement Title Co. v. CommissionerDocket Nos. 87574, 87686United States Tax Court40 T.C. 1028; 1963 U.S. Tax Ct. LEXIS 47; September 26, 1963, Filed *47 Decisions will be entered under Rule 50. The petitioner sustained net op... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624484/ | SUZANNE L. PORTER A.K.A. SUZANNE L. HOLMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPorter v. Comm'rNo. 13558-06United States Tax Court132 T.C. 203; 2009 U.S. Tax Ct. LEXIS 26; 132 T.C. No. 11; April 23, 2009, FiledPorter v. Commissioner, 130 T.C. 115">130 T.C. 115, 2008 U.S. Tax Ct. LEXIS 10">2008 U.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624485/ | Interstate Truck Service, Inc. v. Commissioner.Interstate Truck Service, Inc. v. CommissionerDocket No. 64853.United States Tax CourtT.C. Memo 1958-219; 1958 Tax Ct. Memo LEXIS 3; 17 T.C.M. (CCH) 1079; T.C.M. (RIA) 58219; December 31, 1958*3 William F. Keefer, Esq., and John Wiseman, C.P.A., 1219 Chaplin Street, Wheel... | 01-04-2023 | 11-21-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.