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https://www.courtlistener.com/api/rest/v3/opinions/4625941/ | Leo L. Lowy v. Commissioner.Lowy v. CommissionerDocket No. 11085.United States Tax CourtT.C. Memo 1957-77; 1957 Tax Ct. Memo LEXIS 175; 16 T.C.M. (CCH) 333; T.C.M. (RIA) 57077; May 15, 1957*175 Richard W. Wilson, Esq., for the petitioner. John J. Madden, Esq., and James J. Quinn, Esq., for the respondent. TIETJENSMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625942/ | LESTER L. ROBISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELMER D. BRYSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robison v. CommissionerDocket Nos. 22184 and 22255.United States Board of Tax Appeals22 B.T.A. 395; 1931 BTA LEXIS 2131; February 26, 1931, Promulgated *2131 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625944/ | J. Willard and Gwendolyn P. Harris, Petitioners, v. Commissioner of Internal Revenue, RespondentHarris v. CommissionerDocket No. 4125-64United States Tax Court46 T.C. 672; 1966 U.S. Tax Ct. LEXIS 54; August 23, 1966, Filed *54 Decision will be entered for the respondent. Held, petitioners are not entitled to deduct as... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625946/ | Plimpton Tool Company, Inc. v. Commissioner.Plimpton Tool Co. v. CommissionerDocket No. 2257-70.United States Tax CourtT.C. Memo 1972-134; 1972 Tax Ct. Memo LEXIS 124; 31 T.C.M. (CCH) 612; T.C.M. (RIA) 72134; June 22, 1972C. John Parker, for the petitioner. Edward De Franceschi and Alan I. Weinberg, for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625948/ | WILLIAM JOHN TERBERG II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTerberg v. CommissionerDocket No. 7948-83.United States Tax CourtT.C. Memo 1985-125; 1985 Tax Ct. Memo LEXIS 509; 49 T.C.M. (CCH) 997; T.C.M. (RIA) 85125; March 21, 1985. Fera Wagner, for the respondent. BUCKLEYMEMORANDUM OPINION BUCKL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625949/ | BOKER CUTLERY & HARDWARE CO., INC. (H. BOKER & CO., INC., SUCCESSOR), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boker Cutlery & Hardware Co. v. CommissionerDocket No. 13267.United States Board of Tax Appeals12 B.T.A. 1405; 1928 BTA LEXIS 3341; July 19, 1928, Promulgated *3341 Affiliation granted. Ri... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625950/ | DONA ELIZABETH CONWAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentConway v. CommissionerTax Ct. Dkt. No. 22257-96United States Tax Court111 T.C. 350; 1998 U.S. Tax Ct. LEXIS 56; 111 T.C. No. 20; 22 Employee Benefits Cas. (BNA) 2320; December 30, 1998, Filed *56 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625951/ | Gunderson Bros. Engineering Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentGunderson Bros. Engineering Corp. v. CommissionerDocket No. 4360-62United States Tax Court42 T.C. 419; 1964 U.S. Tax Ct. LEXIS 100; May 21, 1964, Filed. May 21, 1964, Filed *100 Decision will be entered under Rule 50. Petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625952/ | MOBILE LIGHT AND RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mobile Light & R.R. v. CommissionerDocket Nos. 41026, 42062.United States Board of Tax Appeals23 B.T.A. 543; 1931 BTA LEXIS 1857; June 3, 1931, Promulgated *1857 1. The petitioner executed a conditional contract for the sal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625953/ | J. F. CARLSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carlston v. CommissionerDocket No. 33118.United States Board of Tax Appeals22 B.T.A. 217; 1931 BTA LEXIS 2153; February 18, 1931, Promulgated *2153 1. In each of the years 1922 and 1923 a corporation transferred from its surplus to its capita... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625954/ | Ervin Steiner and Olga Steiner v. Commissioner.Steiner v. CommissionerDocket No. 86509.United States Tax CourtT.C. Memo 1963-143; 1963 Tax Ct. Memo LEXIS 200; 22 T.C.M. (CCH) 670; T.C.M. (RIA) 63143; May 24, 1963*200 Andrew F. Slaby for the petitioners. William J. Wise for the respondent. WITHEYMemorandum Findings of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625955/ | Kenneth E. Stieha Jr., and Lee E. Stieha, Petitioners v. Commissioner of Internal Revenue, RespondentStieha v. CommissionerDocket No. 44082-86United States Tax Court89 T.C. 784; 1987 U.S. Tax Ct. LEXIS 144; 89 T.C. No. 55; October 8, 1987. October 8, 1987, Filed *144 Ps filed a motion to dismiss for lack of jurisdict... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625956/ | GEORGIA MARBLE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Georgia Marble Co. v. CommissionerDocket No. 100555.United States Board of Tax Appeals46 B.T.A. 552; 1942 BTA LEXIS 857; March 10, 1942, Promulgated *857 On November 1, 1926, petitioner executed a first mortgage trust indenture with a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625957/ | Joseph R. Holsey and Eleanor T. Holsey, Petitioners, v. Commissioner of Internal Revenue, RespondentHolsey v. CommissionerDocket No. 60317United States Tax Court28 T.C. 962; 1957 U.S. Tax Ct. LEXIS 120; August 8, 1957, Filed *120 Decision will be entered under Rule 50. Petitioner was a 50 per cent stockholder in a cor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625958/ | The Ainsley Corporation v. Commissioner.Ainsley Corp. v. CommissionerDocket No. 703-62.United States Tax CourtT.C. Memo 1963-183; 1963 Tax Ct. Memo LEXIS 160; 22 T.C.M. (CCH) 889; T.C.M. (RIA) 63183; June 28, 1963*160 Loss: Worthless stock: Sale price in excess of underlying asset value: Failure to establish worthless... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625960/ | Estate of William O. Burton, Deceased, John L. Meyer, et al., Executors v. Commissioner.Estate of William O. Burton v. CommissionerDocket No. 7528.United States Tax Court1947 Tax Ct. Memo LEXIS 219; 6 T.C.M. (CCH) 495; T.C.M. (RIA) 47118; May 6, 1947*219 Charles Looker, Esq., 11 Broadway, New York 4, N. Y., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669092/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Erma Viola, :
:
Petitioner :
:
v. : No. 1554 C.D. 2019
: Submitted: March 13, 2020
Unemployment Compensation :
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4477530/ | OPINION. Offer, Judge: Respondent has determined that insurance policies placed in a trust by decedent 14 years before his death were transferred in contemplation of death. As in the Estate of Louis Richards, 20 T. C. 904, affirmed per curiam (C. A. 9) 221 F. 2d 808, the only direct evidence of decedent’s motive for as... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625964/ | ALLIED TUBE & CONDUIT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllied Tube & Conduit Corp. v. CommissionerDocket No. 1848-73.United States Tax CourtT.C. Memo 1975-281; 1975 Tax Ct. Memo LEXIS 92; 34 T.C.M. (CCH) 1218; T.C.M. (RIA) 750281; September 8, 1975, Filed Arnold Jay Cohen,Julian L.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625965/ | JAMES F. CRUISE AND JAYNE M. CRUISE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCruise v. CommissionerDocket No. 29794-91United States Tax CourtT.C. Memo 1992-688; 1992 Tax Ct. Memo LEXIS 732; 64 T.C.M. (CCH) 1421; December 2, 1992, Filed *732 James F. Cruise and Jayne M. Cruise, pro se. For Respondent:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625966/ | Alice Pauline Browne, Petitioner v. Commissioner of Internal Revenue, RespondentBrowne v. CommissionerDocket No. 4466-77United States Tax Court73 T.C. 723; 1980 U.S. Tax Ct. LEXIS 200; January 22, 1980, Filed *200 Decision will be entered under Rule 155. Held: 1. Costs of obtaining a bachelor's degree in accounting no... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625968/ | EASTERN SHOE MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Eastern Shoe Mfg. Co. v. CommissionerDocket No. 12163.United States Board of Tax Appeals8 B.T.A. 1169; 1927 BTA LEXIS 2714; November 3, 1927, Promulgated *2714 The cost of moving and resetting machinery in a new location held t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625969/ | C. S. HODGES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hodges v. CommissionerDocket No. 19083.United States Board of Tax Appeals14 B.T.A. 664; 1928 BTA LEXIS 2943; December 10, 1928, Promulgated *2943 STATUTE OF LIMITATIONS. - Where an assessment was made in 1919 within the five-year period of limit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625970/ | Clyde M. Booher, Petitioner, v. Commissioner of Internal Revenue, RespondentBooher v. CommissionerDocket No. 38250United States Tax Court28 T.C. 817; 1957 U.S. Tax Ct. LEXIS 143; June 28, 1957, Filed *143 Decision will be entered under Rule 50. 1. Held, that the deficiencies determined by the respondent for each of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625971/ | Allan L. Blair and Jocelyn Blair, Petitioners v. Commissioner of Internal Revenue, RespondentBlair v. CommissionerDocket No. 5701-72United States Tax Court63 T.C. 744; 1975 U.S. Tax Ct. LEXIS 169; March 31, 1975, Filed *169 Held, even though the State of Illinois did not assess a real estate tax in 1964, the county col... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625972/ | EDWARD H. BAKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Baker v. CommissionerDocket No. 25080.United States Board of Tax Appeals17 B.T.A. 733; 1929 BTA LEXIS 2255; September 30, 1929, Promulgated *2255 A loss sustained by the petitioner in 1922, held to be a "net loss" within the meaning of sectio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625974/ | JOHN J. and INGRID R. GOULD, Petitioners v COMMISSIONER OF INTERNAL REVENUE, RespondentGould v. CommissionerDocket No. 12534-85United States Tax CourtT.C. Memo 1991-34; 1991 Tax Ct. Memo LEXIS 54; 61 T.C.M. (CCH) 1742; T.C.M. (RIA) 91034; January 28, 1991, Filed *54 Decision will be entered for the petitioner as to the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625975/ | McGhee Upholstery Company, Inc. v. Commissioner.McGhee v. CommissionerDocket No. 39898.United States Tax Court1953 Tax Ct. Memo LEXIS 2; 12 T.C.M. (CCH) 1455; T.C.M. (RIA) 54014; December 31, 1953*2 Reasonable compensation determined. Loss on sale of stock was determined to be long-term capital loss. Ben L. Herman, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625976/ | Martin J. and Margaret M. Zaninovich, and Vincent M. and Dorothy F. Zaninovich, Petitioners v. Commissioner of Internal Revenue, RespondentZaninovich v. CommissionerDocket No. 515-76United States Tax Court69 T.C. 605; 1978 U.S. Tax Ct. LEXIS 190; January 25, 1978, Filed *190 Decision will be entered for respondent. On... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625977/ | LOWELL G. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentANDERSON v. COMMISSIONERDocket No. 4179-76.United States Tax CourtT.C. Memo 1978-444; 1978 Tax Ct. Memo LEXIS 75; 37 T.C.M. (CCH) 1847-10; November 6, 1978, Filed Lowell G. Anderson, pro se. John D. Moats, for the respondent. GOFFEMEMORANDU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625978/ | CMI INTERNATIONAL, INC. A MICHIGAN CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCMI Int'l, Inc. v. CommissionerNo. 24752-92United States Tax Court113 T.C. 1; 1999 U.S. Tax Ct. LEXIS 27; 113 T.C. No. 1; July 13, 1999, Filed Decision will be entered for petitioner. P's wholly owned domestic sub... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625979/ | HAROLD S. TIDLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTidler v. CommissionerDocket No. 32713-84.United States Tax CourtT.C. Memo 1987-268; 1987 Tax Ct. Memo LEXIS 268; 53 T.C.M. (CCH) 934; T.C.M. (RIA) 87268; June 1, 1987. Robert E. Bullard, for the petitioner. Dahil D. Goss, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625980/ | Lawrence M. Paul and Isabelle Paul v. Commissioner.Paul v. CommissionerDocket No. 288-69.United States Tax CourtT.C. Memo 1970-87; 1970 Tax Ct. Memo LEXIS 271; 29 T.C.M. (CCH) 411; T.C.M. (RIA) 70087; April 20, 1970, Filed. Bart A. Brown, Jr., and Donald C. Alexander, 12th Floor Central Trust Tower, Cincinnati, Ohio, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625981/ | George Proskauer and Susan Proskauer v. Commissioner.Proskauer v. CommissionerDocket No. 4961-70.United States Tax CourtT.C. Memo 1971-174; 1971 Tax Ct. Memo LEXIS 160; 30 T.C.M. (CCH) 747; T.C.M. (RIA) 71174; July 22, 1971, Filed *160 Samuel Goldman, 2323 First National Tower,akron, Ohio, for the petitioners. Larry L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625982/ | Charles O. Finley, Shirley Finley, Petitioners, v. Commissioner of Internal Revenue, Respondent. Calvin L. Smith, Thelma F. Smith, Petitioners, v. Commissioner of Internal Revenue, RespondentFinley v. CommissionerDocket Nos. 58664, 58665United States Tax Court33 T.C. 753; 1960 U.S. Tax Ct. LEXIS 216; January 29, 1960,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625984/ | CARMEN P. GASKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gaskins v. CommissionerDocket No. 12323.United States Board of Tax Appeals10 B.T.A. 416; 1928 BTA LEXIS 4115; January 31, 1928, Promulgated *4115 The evidence submitted is insufficient to establish a proper basis for the determination of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625985/ | Dorothy H. Limpert, Petitioner, v. Commissioner of Internal Revenue, RespondentLimpert v. CommissionerDocket No. 86361United States Tax Court37 T.C. 447; 1961 U.S. Tax Ct. LEXIS 14; December 15, 1961, Filed *14 Decision will be entered under Rule 50. Petitioner defrayed a substantial portion of her mother's living exp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625986/ | Sylvia H. Evans, Petitioner, v. Commissioner of Internal Revenue, RespondentEvans v. CommissionerDocket No. 22516United States Tax Court17 T.C. 206; 1951 U.S. Tax Ct. LEXIS 108; August 13, 1951, Promulgated *108 Decision will be entered under Rule 50. Gift Tax -- Exclusions -- Not allowable where present interest in i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625989/ | Louie L. Harris and Elsie M. Harris v. Commissioner.Harris v. CommissionerDocket No. 4673-67.United States Tax CourtT.C. Memo 1969-113; 1969 Tax Ct. Memo LEXIS 183; 28 T.C.M. (CCH) 600; T.C.M. (RIA) 69113; June 5, 1969, Filed *183 Held: An estimate for future contingent liabilities was improperly accrued and deducted ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625990/ | Albert A. Mros and Doris Mros v. Commissioner.Mros v. CommissionerDocket No. 2850-70.United States Tax CourtT.C. Memo 1971-123; 1971 Tax Ct. Memo LEXIS 210; 30 T.C.M. (CCH) 519; T.C.M. (RIA) 71123; May 27, 1971, Filed. Albert A. Mros, pro se, 1640 No. 22nd Pl. , Phoenix, Ariz.Nicholas G. Stucky, for the respondent. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625993/ | JAMES BRIAN HAYDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHayden v. CommissionerDocket No. 14052-80.United States Tax CourtT.C. Memo 1983-595; 1983 Tax Ct. Memo LEXIS 191; 46 T.C.M. (CCH) 1515; T.C.M. (RIA) 83595; September 26, 1983. *191 On his 1978 tax return, petitioner claimed a deduction for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625995/ | HAROLD J. PERKINS and JEANNE A. PERKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerkins v. CommissionerDocket No. 8985-75United States Tax CourtT.C. Memo 1977-80; 1977 Tax Ct. Memo LEXIS 360; 36 T.C.M. (CCH) 360; T.C.M. (RIA) 770080; March 24, 1977, Filed *360 Harold J. Perkins, pro se. Martin F. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625996/ | ARTEMAS WARD, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Artemas Ward, Inc. v. CommissionerDocket No. 32473.United States Board of Tax Appeals21 B.T.A. 1096; 1931 BTA LEXIS 2251; January 9, 1931, Promulgated *2251 Where an individual coming within the conditions of section 229 of the Revenue Act... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626000/ | CANAL-COMMERCIAL NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CANAL-COMMERCIAL TRUST & SAVINGS BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Canal-Commercial Trust & Sav. Bank v. CommissionerDocket Nos. 17069, 17070.United States Board of Tax Appeals22 B.T.A. 541; 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626003/ | J. A. WOOD FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.J. A. Wood Furniture Co. v. CommissionerDocket No. 40565.United States Board of Tax Appeals21 B.T.A. 564; 1930 BTA LEXIS 1836; December 4, 1930, Promulgated *1836 ADDITIONS TO A RESERVE FOR UNCOLLECTIBLE ACCOUNTS. - Respondent has al... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626007/ | W. F. TAYLOR COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. F. Taylor Co. v. CommissionerDocket No. 89597.United States Board of Tax Appeals38 B.T.A. 551; 1938 BTA LEXIS 853; September 20, 1938, Promulgated *853 Petitioner's stockholders were the owners of a majority of the stock of a co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626008/ | ALTON DANIEL WATSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTWatson v. CommissionerDocket No. 27915-85.United States Tax CourtT.C. Memo 1988-29; 1988 Tax Ct. Memo LEXIS 29; 54 T.C.M. (CCH) 1601; T.C.M. (RIA) 88029; January 27, 1988. *29 1. Petitioner's fur trading activity was a business, not a hob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626009/ | JON C. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalker v. CommissionerDocket No. 8913-86United States Tax CourtT.C. Memo 1992-527; 1992 Tax Ct. Memo LEXIS 540; 64 T.C.M. (CCH) 692; September 8, 1992, Filed *540 An appropriate order will be issued, and decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626010/ | Lewis Cass Ledyard, 3rd v. Commissioner.Ledyard v. CommissionerDocket No. 5766.United States Tax Court1946 Tax Ct. Memo LEXIS 238; 5 T.C.M. (CCH) 209; T.C.M. (RIA) 46071; March 20, 1946*238 Will R. Gregg, Esq., Ben R. Clark, Esq., and Samuel E. Blackham, Esq., 2 Wall St., New York, N. Y., for the petitioner. Henry C. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626012/ | ESTATE OF IDA WILLIAMS, ALEXANDER HENTON WILLIAMS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Williams v. CommissionerDocket No. 25089-82.United States Tax CourtT.C. Memo 1984-178; 1984 Tax Ct. Memo LEXIS 492; 47 T.C.M. (CCH) 1479; T.C.M. (RIA) 84178; April 10, 1984. Craig A. Van Mat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626013/ | FRANCIS A. COUNTWAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR F. BERNHARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM P. JACKSON AND GRACE M. JACKSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Countway v. CommissionerDocket Nos. 101499, 101500, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669094/ | 18-3334
Wu v. Garland
BIA
Cassin, IJ
A205 218 997
UNITED STATES CO... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669096/ | 18-2532
Alexandre v. Garland
BIA
Mulligan, IJ
A209 866 675
UNITED STATES COURT OF... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669097/ | USCA11 Case: 20-11641 Date Filed: 03/18/2021 Page: 1 of 8
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
No. 20-... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4477557/ | OPINION. Keen, Judge: Respondent determined a deficiency of $8,763.08 in the estate tax of petitioner. That part of the deficiency is here at issue which results from respondent’s including in the gross estate the amount of $60,477.93, representing the value of the rights of decedent’s widow to receive as a joint annui... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477558/ | Tietjens, Judge: The Commissioner determined the following deficiencies in the petitioners’ income taxes for the year 1946: Docket No. Deficiency $3,408. 77 51067 51068 2, 874. 09 51069 3, 813. 92 These deficiencies arose as a result of the Commissioner’s disallowance of certain portions of 1948 net operating loss carr... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477559/ | OPINION. Fisher, Judge: The issue here presented arises over the construction and application of the provisions of the Internal Bevenue Code, as amended, which control the rates of percentage depletion for petitioner’s product. The material provisions of the statute are set forth in footnote l.1 Petitioner’s position ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477560/ | OPINION. Black, Judge: Issue 1. The first question presented is whether breeding fees received in the year of breeding are income in that year or in the following year when the foal is born. (Mares were bred in the spring and foals were born 11 months later, in the following year.) The respondent determined that the fe... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477561/ | OPINION. Atkins, Judge: The petitioners contend that because the liabilities of the dissolved corporation which they paid as transferees resulted almost entirely from the disallowance by the respondent as deductions of portions of salaries paid them and determined by the respondent to be excessive, because they receive... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477563/ | OPINION. Kern, Judge: The sole question now before us for decision is whether under the somewhat peculiar facts of the instant case the petitioner, who was the settlor, life beneficiary, and co-trustee of a trust, should he taxed under section 22 (a) of the Internal Revenue Code of 1939 on the capital gains, which were... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477565/ | OPINION. OppeR, Judge: Although the operations in the Panama Canal Zone giving rise to the income in controversy were conducted by not one but three partnerships, or more precisely by a joint venture composed of two other partnerships, it is not that factor that poses the problem before us. One of those partnerships al... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477567/ | OPINION. Raum, Judge: Respondent has determined a deficiency in the income tax of petitioners for the calendar year 1950 in the amount of $14,806.28. The sole issue is whether respondent erred in determining that a payment by petitioner Laurence M. Marks to Shamrock Oil and Gas Corporation in 1950 in the amount of $17,... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626015/ | AMY H. DUPUY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Du Puy v. CommissionerDocket No. 75907.United States Board of Tax Appeals32 B.T.A. 969; 1935 BTA LEXIS 862; July 18, 1935, Promulgated *862 The petitioner was bequeathed a life estate in her deceased husband's residuary estate and was entitled t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626017/ | BRADFORD COLLINS AND CO., INC. Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBradford Collins & Co. v. CommissionerDocket No. 17346-79.United States Tax CourtT.C. Memo 1982-413; 1982 Tax Ct. Memo LEXIS 335; 44 T.C.M. (CCH) 546; T.C.M. (RIA) 82413; July 21, 1982. Marc Sterling (an officer), for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626057/ | Estate of India Bailey Kerr, John A. Kerr and Nancy Kerr Johnson, Independent Executors v. Commissioner.Estate of Kerr v. CommissionerDocket No. 47803.United States Tax CourtT.C. Memo 1955-52; 1955 Tax Ct. Memo LEXIS 288; 14 T.C.M. 178; T.C.M. (RIA) 55052; March 9, 19551955 Tax Ct. Memo LEXIS 288">*288 R. B. Cannon, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626060/ | HOWARD MCCUTCHEON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McCutcheon v. CommissionerDocket Nos. 24401, 25554.United States Board of Tax Appeals18 B.T.A. 834; 1930 BTA LEXIS 2585; January 15, 1930, Promulgated 1930 BTA LEXIS 2585">*2585 Held, that petitioner is entitled to deduct from his gross inco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626061/ | GEORGE R. BUTZ; ANN C. DRESSER; JOHN J. HERDA and SUSAN M. HERDA; JOHN HERDA and MARGARET HERDA; BARBARA L. KLEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentButz v. CommissionerDocket No. 22573-88.United States Tax CourtT.C. Memo 1989-229; 1989 Tax Ct. Memo LEXIS 229; 57 T.C.M. 369; T.C.M. (RIA) 89229;... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626062/ | Ernest V. Berry v. Commissioner. Ernest V. Berry, Inc. v. Commissioner.Berry v. CommissionerDocket Nos. 93271, 93272.United States Tax CourtT.C. Memo 1964-181; 1964 Tax Ct. Memo LEXIS 157; 23 T.C.M. 1077; T.C.M. (RIA) 64181; June 30, 19641964 Tax Ct. Memo LEXIS 157">*157 Respondent properly disallowed deductions for a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626064/ | HUMBERTO OROZCO AND HELENA OROZCO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOrozco v. CommissionerDocket No. 16207-92United States Tax CourtT.C. Memo 1994-407; 1994 Tax Ct. Memo LEXIS 416; 68 T.C.M. 472; August 22, 1994, Filed 1994 Tax Ct. Memo LEXIS 416">*416 Decision will be entered for respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626065/ | Draper & Company, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentDraper & Co. v. CommissionerDocket No. 6376United States Tax Court5 T.C. 822; 1945 U.S. Tax Ct. LEXIS 67; September 28, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 67">*67 Decision will be entered under Rule 50. 1. Petitioner is o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626066/ | GEORGE H. DEUBLE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Deuble v. CommissionerDocket Nos. 92055, 95044.United States Board of Tax Appeals42 B.T.A. 277; 1940 BTA LEXIS 1021; June 28, 1940, Promulgated 1940 BTA LEXIS 1021">*1021 1. Held, the income of certain trusts for the benefit of the wife and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626020/ | RICHARD H. RAMSDELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRamsdell v. CommissionerDocket No. 7892-73.United States Tax CourtT.C. Memo 1976-108; 1976 Tax Ct. Memo LEXIS 296; 35 T.C.M. (CCH) 491; T.C.M. (RIA) 760108; April 6, 1976, Filed Richard H. Ramsdell, pro se. Charles H. Cowley, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626021/ | Kluger Associates, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentKluger Associates, Inc. v. CommissionerDocket Nos. 6036-74, 6037-74, 6039-74United States Tax Court69 T.C. 925; 1978 U.S. Tax Ct. LEXIS 156; March 16, 1978, Filed *156 Decision will be entered under Rule 155. Petitioners sold... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626022/ | Robert D. Steele and Reita S. (Rigg) Steele v. Commissioner.Steele v. CommissionerDocket No. 72195.United States Tax CourtT.C. Memo 1960-181; 1960 Tax Ct. Memo LEXIS 117; 19 T.C.M. (CCH) 966; T.C.M. (RIA) 60181; August 31, 1960*117 Robert D. Steele, pro se, 8307 Ramsgate Avenue, Los Angeles, Calif. Marion Malone, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626024/ | MORNING SUN PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morning Sun Publishing Co. v. CommissionerDocket No. 62196.United States Board of Tax Appeals31 B.T.A. 356; 1934 BTA LEXIS 1107; October 17, 1934, Promulgated *1107 A waiver was executed by one of the trustees in dissolution of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626025/ | DOUGLAS W. SAMSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSamski v. CommissionerDocket No. 31389-83.United States Tax CourtT.C. Memo 1986-366; 1986 Tax Ct. Memo LEXIS 239; 52 T.C.M. (CCH) 156; T.C.M. (RIA) 86366; August 11, 1986. Douglas W. Samski, pro se. William E. Bonano, for the respondent. WRI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626026/ | RICHARD M. PIERCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPierce v. CommissionerDocket No. 24972-91United States Tax CourtT.C. Memo 1994-21; 1994 Tax Ct. Memo LEXIS 21; 67 T.C.M. (CCH) 1982; January 18, 1994, Filed *21 Decision will be entered for petitioner. Richard M. Pierce, pro se. For responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626028/ | JOHN C. AND TATE M. TODD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTodd v. Comm'rNo. 17046-99United States Tax Court118 T.C. 334; 2002 U.S. Tax Ct. LEXIS 19; 118 T.C. No. 19; April 19, 2002, Filed *19 Petitioners failed to meet substantiation requirements. Accordingly, no charitable deductions were a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626029/ | Allan H. Treman and Pauline Bird Treman v. Commissioner.Allan H. Treman & Pauline Bird Treman v. CommissionerDocket No. 41520.United States Tax Court1953 Tax Ct. Memo LEXIS 168; 12 T.C.M. (CCH) 845; T.C.M. (RIA) 53256; July 27, 1953L. Nelson Simmons, Esq., for the petitioners. A. W. Dickinson, Esq., for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626031/ | JAMES B. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 25392-81.United States Tax CourtT.C. Memo 1984-82; 1984 Tax Ct. Memo LEXIS 587; 47 T.C.M. (CCH) 1123; T.C.M. (RIA) 84082; February 22, 1984. *587 Wife, who had no income, refused to sign original return bec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626032/ | ESTATE OF JOHN G. BOYKIN, DECEASED, AMSOUTH BANK N.A. AND HARLENE B. BOYKIN, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Boykin v. CommissionerDocket No. 38554-84.United States Tax CourtT.C. Memo 1987-134; 1987 Tax Ct. Memo LEXIS 130; 53 T.C.M. (CCH) 345; T.C.M. (RIA) 87134; March ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626054/ | ROBERT F. GODBEY AND MARY N. GODBEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGodbey v. CommissionerDocket No. 33225-85.United States Tax CourtT.C. Memo 1986-434; 1986 Tax Ct. Memo LEXIS 164; 52 T.C.M. (CCH) 461; T.C.M. (RIA) 86434; September 15, 1986. Robert F. Godbey, pro se. Cheryl M. D. Rees, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626034/ | Betsy Lusk Yeomans, Petitioner, v. Commissioner of Internal Revenue, RespondentYeomans v. CommissionerDocket Nos. 60656, 61741United States Tax Court30 T.C. 757; 1958 U.S. Tax Ct. LEXIS 131; June 30, 1958, Filed *131 Decision will be entered under Rule 50. During the taxable years petitioner was employed as fashion co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626035/ | FORRESTER BOX CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Forrester Box Co. v. CommissionerDocket No. 30389.United States Board of Tax Appeals25 B.T.A. 128; 1932 BTA LEXIS 1574; January 11, 1932, Promulgated *1574 The evidence fails to establish cost to petitioner of certain promissory notes dispo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626056/ | Arthur V. Morgan and Dorothy O. Morgan, Petitioners, v. Commissioner of Internal Revenue, RespondentMorgan v. CommissionerDocket No. 56621United States Tax Court29 T.C. 63; 1957 U.S. Tax Ct. LEXIS 63; October 17, 1957, Filed *63 Decision will be entered for the respondent. Amounts retained by the purchaser of an autom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626037/ | IVAN K. LANDRETH and LUCILLE LANDRETH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLandreth v. CommissionerDocket No. 4432-83.United States Tax CourtT.C. Memo 1986-242; 1986 Tax Ct. Memo LEXIS 368; 51 T.C.M. (CCH) 1201; T.C.M. (RIA) 86242; June 16, 1986. *368 Robert J. Shaw and Eve M. Fitzsimmons, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626038/ | MARION STONE BURT LANSILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY BELLE BURT LEBUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE BURT MCDOWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EMMA BURT HUTCHINGS, PETITIONER, v. COMMISSIONER OF INTERNAL RE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626040/ | SYLVAN ELECTRIC BATH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sylvan Elec. Bath, Inc. v. CommissionerDocket No. 7411.United States Board of Tax Appeals5 B.T.A. 1293; 1927 BTA LEXIS 3634; January 31, 1927, Promulgated *3634 John L. McMaster, Esq., for the petitioner. Thomas P. Dudley, Jr., Esq... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626045/ | Louisiana Land and Exploration Company and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentLouisiana Land & Exploration Co. v. CommissionerDocket No. 10246-89United States Tax Court102 T.C. 21; 1994 U.S. Tax Ct. LEXIS 1; 102 T.C. No. 2; 128 Oil & Gas Rep. 188; January 19, 1994, Filed Decision wi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626046/ | ESTATE OF MICHAEL I. PUPIN, DECEASED, VARVARA PUPIN SMITH, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pupin v. CommissionerDocket No. 92177.United States Board of Tax Appeals38 B.T.A. 1218; 1938 BTA LEXIS 770; November 22, 1938, Promulgated *770 Decedent, at time of death, had two life... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626047/ | Estate of Max J. Gorby, Deceased, Jack Gorby and Jack Dinnerstein, Coexecutors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Gorby v. CommissionerDocket No. 912-67United States Tax Court53 T.C. 80; 1969 U.S. Tax Ct. LEXIS 36; October 27, 1969, Filed *36 Decision will be entered under Rule 50. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626049/ | CARLING DINKLER, EXECUTOR OF THE ESTATE OF L. J. DINKLER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dinkler v. CommissionerDocket No. 32388.United States Board of Tax Appeals22 B.T.A. 329; 1931 BTA LEXIS 2139; February 24, 1931, Promulgated *2139 1. Where notes were given in consideration ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626050/ | William D. Lydon and Myrtle I. Lydon v. Commissioner.Lydon v. CommissionerDocket No. 73581.United States Tax CourtT.C. Memo 1964-27; 1964 Tax Ct. Memo LEXIS 310; 23 T.C.M. (CCH) 135; T.C.M. (RIA) 64027; February 4, 1964*310 During the years 1953 through 1955 petitioner was a party to defalcations by the state auditor ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626051/ | ALFRED H. TOLZMAN AND MILDRED B. TOLZMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTolzman v. CommissionerDocket No. 4668-78.United States Tax CourtT.C. Memo 1981-689; 1981 Tax Ct. Memo LEXIS 53; 43 T.C.M. (CCH) 1; T.C.M. (RIA) 81689; December 2, 1981. *53 Petitioner was president of ULT Co. but had... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626052/ | APPEAL OF VARLEY DUPLEX MAGNET CO.Varley Duplex Magnet Co. v. CommissionerDocket No. 1404.United States Board of Tax Appeals4 B.T.A. 1; 1926 BTA LEXIS 2392; April 21, 1926, Decided Submitted July 15, 1925. *2392 INVESTED CAPITAL. - Evidence of value of tangible properties and patents paid in for stock held to be insu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/709365/ | 71 F.3d 878
U.S.v.Elzie*
NO. 95-30306
United States Court of Appeals,Fifth Circuit.
Nov 16, 1995
Appeal From: E.D.La., No. 94-CR-150
1
AFFIRMED.
*
Fed.R.App.P. 34(a); 5th Cir.R. 34.2 | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4537921/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
AVIS FARMER, :
:
Plaintiff, : Civil Action No.: 19-1631 (RC)
... | 01-04-2023 | 05-30-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/735897/ | 107 F.3d 18
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.UNITED STATES of America, Plaintiff-Appellee,v.Jo... | 01-04-2023 | 04-17-2012 |
https://www.courtlistener.com/api/rest/v3/opinions/4626069/ | STANFORD PAPER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stanford Paper Co. v. CommissionerDocket No. 38565.United States Board of Tax Appeals20 B.T.A. 319; 1930 BTA LEXIS 2150; July 25, 1930, Promulgated 1930 BTA LEXIS 2150">*2150 Alfred L. Geiger, Esq., for the petitioner. L. W. Creason, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626071/ | ROGER W. KNIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKnight v. CommissionerDocket No. 4755-92United States Tax CourtT.C. Memo 1992-710; 1992 Tax Ct. Memo LEXIS 786; 64 T.C.M. 1519; December 15, 1992, Filed 1992 Tax Ct. Memo LEXIS 786">*786 An appropriate order granting partial summary judgment fo... | 01-04-2023 | 11-21-2020 |
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