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https://www.courtlistener.com/api/rest/v3/opinions/4626072/ | JOHN E. MCKELVY AND J. MERRILL WRIGHT, EXECUTORS OF ESTATE OF ELLA K. MCKELVY, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McKelvy v. CommissionerDocket No. 73320.United States Board of Tax Appeals31 B.T.A. 1206; 1935 BTA LEXIS 1015; January 31, 1935, Promulgated 1935 BTA LEXIS 1015">*1015 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626073/ | East Texas Theatres, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentEast Texas Theatres, Inc. v. CommissionerDocket No. 27268United States Tax Court19 T.C. 615; 1952 U.S. Tax Ct. LEXIS 4; December 31, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 4">*4 Decision will be entered under Rule 50. Petitioner, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626074/ | ELLIOTT PAINT & VARNISH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elliott Paint & Varnish Co. v. CommissionerDocket No. 103032.United States Board of Tax Appeals44 B.T.A. 241; 1941 BTA LEXIS 1358; April 23, 1941, Promulgated 1941 BTA LEXIS 1358">*1358 1. EVIDENCE - PAROL EVIDENCE TO VARY TH... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626075/ | Atlanta Biltmore Hotel Corporation v. Commissioner. Bennie T. Hanson v. Commissioner. William H. Chambers and Rena C. Chambers v. Commissioner.Atlanta Biltmore Hotel Corp. v. CommissionerDocket Nos. 94434, 94435, 94524.United States Tax CourtT.C. Memo 1963-255; 1963 Tax Ct. Memo LEXIS 87; 22 T.C.M. 1266; T.C.M. (RIA) 6... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626079/ | JESSE G. YATES, III & MELISSA LONG YATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentYates v. Comm'rDocket No. 3685-11United States Tax Court2013 U.S. Tax Ct. LEXIS 41; March 28, 2013, DecidedYates v. Comm'r, T.C. Memo 2013-28, 2013 Tax Ct. Memo LEXIS 30">2013 Tax Ct. Memo LEXIS 30 (T.C., 2013)2013 U.S. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626080/ | Gustavus A. Axelson v. Commissioner.Axelson v. CommissionerDocket No. 110140.United States Tax Court1943 Tax Ct. Memo LEXIS 176; 2 T.C.M. 552; T.C.M. (RIA) 43367; July 29, 19431943 Tax Ct. Memo LEXIS 176">*176 Ralph W. Smith, Esq., 808 Bank of America Bldg., Los Angeles, Calif., for the petitioner. T. M. Mather, Esq.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626082/ | Estate of Semo A. Sulovich, Deceased, Helen Unkovich, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Sulovich v. CommissionerDocket No. 8153-73United States Tax Court66 T.C. 250; 1976 U.S. Tax Ct. LEXIS 110; May 17, 1976, Filed 1976 U.S. Tax Ct. LEXIS 110">*110 Decision will be entered f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626083/ | WILLIAM A. MATERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GERTRUD B. MATERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Matern v. CommissionerDocket Nos. 27965, 34250.United States Board of Tax Appeals21 B.T.A. 384; 1930 BTA LEXIS 1860; November 19, 1930, Promulgated 1930 BTA LEX... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626084/ | IRVING JAMES WAATTI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWaatti v. CommissionerDocket No. 28397-89.United States Tax CourtT.C. Memo 1992-339; 1992 Tax Ct. Memo LEXIS 364; 63 T.C.M. 3136; June 15, 1992, Filed 1992 Tax Ct. Memo LEXIS 364">*364 Decision will be entered under Rule 155. Irving James ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626085/ | MEADOWS & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Meadows & Co. v. CommissionerDocket No. 114.United States Board of Tax Appeals5 B.T.A. 241; 1926 BTA LEXIS 2930; October 27, 1926, Decided 1926 BTA LEXIS 2930">*2930 In the circumstances of this proceeding, held, that he value of a st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626086/ | FRANKLIN E. ERICKSON and HELEN A. ERICKSON, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentErickson v. CommissionerDocket No. 6323-71.United States Tax CourtT.C. Memo 1976-147; 1976 Tax Ct. Memo LEXIS 256; 35 T.C.M. 665; T.C.M. (RIA) 760147; May 13, 1976, Filed Wallace T. Hyde, for the petitioners. Edward... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626153/ | ANTHONY THEOPHILOS AND PATRICIA A. THEOPHILOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTheophilos v. CommissionerDocket No. 8450-91United States Tax CourtT.C. Memo 1994-45; 1994 Tax Ct. Memo LEXIS 47; 67 T.C.M. (CCH) 2106; February 7, 1994, Filed *47 Decision will be entered under Rule 155. For pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626154/ | R. S. NEWBOLD & SON CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. S. Newbold & Son Co. v. CommissionerDocket No. 5698.United States Board of Tax Appeals7 B.T.A. 471; 1927 BTA LEXIS 3167; June 23, 1927, Promulgated *3167 Petitioner established that drawings and patterns were capital assets having ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626155/ | SECURITIES-ALLIED CORPORATION (FORMERLY CHATHAM PHENIX ALLIED CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Securities-Allied Corp. v. CommissionerDocket No. 78577.United States Board of Tax Appeals36 B.T.A. 168; 1937 BTA LEXIS 757; June 18, 1937, Promulgated *757 1. Petitioner was engaged... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626156/ | Minnesota Mortuaries, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMinnesota Mortuaries, Inc. v. CommissionerDocket No. 2355United States Tax Court4 T.C. 280; 1944 U.S. Tax Ct. LEXIS 27; November 6, 1944, Promulgated *27 Decision of no deficiencies will be entered. Petitioner, whose shares were own... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626157/ | ESTATE OF MARTIN F. BENNETT, DECEASED, MIRIAM FALLON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Bennett v. CommissionerDocket No. 32267-84.United States Tax CourtT.C. Memo 1986-425; 1986 Tax Ct. Memo LEXIS 183; 52 T.C.M. (CCH) 425; 7 Employee Benefits Cas. (BNA) 2211; T.C.M. (RIA) 8... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626159/ | FREDERIC ENTERLINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; VIRGINIA G. ENTERLINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEnterline v. CommissionerDocket Nos. 8101-78; 7438-78.United States Tax CourtT.C. Memo 1980-200; 1980 Tax Ct. Memo LEXIS 384; 40 T.C.M. (CCH) 454; T.C.M. (RIA)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4340738/ | ADOLPH MARTINEZ, JR. AND RACQUEL M. MARTINEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMartinez v. Comm'rDocket No. 22969-15S.United States Tax CourtT.C. Summary Opinion 2017-42; 2017 Tax Ct. Summary LEXIS 42; June 26, 2017, FiledDecision will be entered under Rule 155.*42 Adolph Martinez, Jr., and Ra... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4626162/ | DALE W. BARTLETT AND MARY L. BARTLETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBartlett v. CommissionerDocket No. 27909-83.United States Tax CourtT.C. Memo 1984-480; 1984 Tax Ct. Memo LEXIS 193; 48 T.C.M. (CCH) 1066; T.C.M. (RIA) 84480; September 10, 1984. Dale W. Bartlett and Mary L. Bartlett, pro ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626273/ | Lucy G. Mason v. Commissioner.Mason v. CommissionerDocket No. 90758.United States Tax CourtT.C. Memo 1962-100; 1962 Tax Ct. Memo LEXIS 207; 21 T.C.M. (CCH) 557; T.C.M. (RIA) 62100; April 27, 1962*207 James J. Arditto, Esq., 727 W. 7th St., Los Angeles, Calif., for the petitioner. Robert L. Gnaizda, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537922/ | Cite as: 590 U. S. ____ (2020) 1
ROBERTS, C. J., concurring
SUPREME COURT OF THE UNITED STATES
_________________
No. 19A1044
_________________
SOUTH BAY UNITED PENTECOSTAL CHURCH, ET AL.
v. GAVIN NEWSOM, ... | 01-04-2023 | 05-30-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626166/ | DONALD W. CROWELL AND SUZANNE C. CROWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrowell v. CommissionerDocket No. 30831-83.United States Tax CourtT.C. Memo 1988-305; 1988 Tax Ct. Memo LEXIS 332; 55 T.C.M. (CCH) 1276; T.C.M. (RIA) 88305; July 20, 1988. William R. Nicholas, Boyd J. Black, Thomas G. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626167/ | APPEAL OF T. C. POWER & BROTHER.T. C. Power & Bro. v. CommissionerDocket No. 3740.United States Board of Tax Appeals6 B.T.A. 835; 1927 BTA LEXIS 3395; April 14, 1927, Promulgated *3395 1. Cost and sale price for determination of gain or loss found. 2. Deduction for bad debts denied. James A. Walsh, Esq., for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626150/ | JAMES T. KALLSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKallsen v. CommissionerDocket No. 24717-82.United States Tax CourtT.C. Memo 1984-108; 1984 Tax Ct. Memo LEXIS 561; 47 T.C.M. 1220; T.C.M. (RIA) 84108; March 6, 1984. James T. Kallsen, pro se. Paul Weisman, for the respondent. DAWSONMEMORANDU... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626151/ | Estate of Julius Selling, Deceased, Fred M. Selling and Hanna Selling, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentSelling v. CommissionerDocket No. 46830United States Tax Court24 T.C. 191; 1955 U.S. Tax Ct. LEXIS 188; May 13, 1955, Filed 1955 U.S. Tax Ct. LEXIS 188">*188 Decision will be ent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626169/ | J. Warner Pyles v. Commissioner.Pyles v. CommissionerDocket No. 18178.United States Tax Court1950 Tax Ct. Memo LEXIS 287; 9 T.C.M. (CCH) 78; T.C.M. (RIA) 50028; January 30, 1950*287 J. Warner Pyles, pro se. George J. Le Blanc, Esq., for the respondent. TURNERMemorandum Findings of Fact and Opinion TURNER, Judge: The... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626170/ | Estate of Carolyn W. Libby, Deceased, by Albion D. T. Libby, Executor, and Albion D. T. Libby v. Commissioner.Estate of Libby v. CommissionerDocket No. 48003.United States Tax CourtT.C. Memo 1955-180; 1955 Tax Ct. Memo LEXIS 152; 14 T.C.M. (CCH) 699; T.C.M. (RIA) 55180; June 30, 1955*152 Upon the evidence, held: (1) T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626171/ | Idell Scott v. Commissioner.Scott v. CommissionerDocket No. 78900.United States Tax CourtT.C. Memo 1961-149; 1961 Tax Ct. Memo LEXIS 199; 20 T.C.M. (CCH) 744; T.C.M. (RIA) 61149; May 25, 1961Idell Scott, pro se, 2316 Washington Ave., New Orleans, La. Robert B. Alexander, Jr., Esq., for the respondent. FISHERMemorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626172/ | Mansuss Realty Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentMansuss Realty Co. v. CommissionerDocket No. 109134United States Tax Court1 T.C. 932; 1943 U.S. Tax Ct. LEXIS 185; April 14, 1943, Promulgated *185 Decision will be entered under Rule 50. The X Corporation, which was on an accrual bas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477646/ | MuRdock and Raum, JJ., dissenting: The average base period net income, as computed under section 713 (f), is almost $400,000 greater than the actual average base period net income. It is not clear from the prevailing opinion just what is being pushed back under the push-back rule or just what effect pushing back the in... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477647/ | OPINION. MulROney, Judge: We will make a short summary of some of the foregoing facts before proceeding with, a discussion of the issues. Petitioner, a banking corporation, was taken over by the Superintendent of Banks of the State of New York in 1931. It was allowed to reopen in 1932 after having submitted and having ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477644/ | OPINION. Withey, Judge: Respondent has determined that the amount received by petitioners from Edward V. Dunklee on January 3,1951, in settlement of their claims against him is taxable to them as ordinary income. Petitioners concede that the $15,000 amount received by them on that date in exchange for the release of th... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477645/ | OPINION. FisheR, Judge: The petitioner claims excess profits tax relief both under sections 722 (b) (2) and 722 (b) (4), Internal Revenue Code of 1939. It contends, under subsection (b) (2), that its base period income was depressed by “temporary economic circumstances.” Under (b) (4), it contends that there were subst... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626174/ | WALTER F. AND BETTY E. BARTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarton v. CommissionerDocket No. 20553-85.United States Tax CourtT.C. Memo 1992-118; 1992 Tax Ct. Memo LEXIS 139; 63 T.C.M. (CCH) 2202; T.C.M. (RIA) 92118; February 26, 1992, Filed *139 Decision will be entered accordingly. Roge... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626175/ | Elsye K. Leiser and Herman Leiser v. Commissioner.Elsye v. CommissionerDocket Nos. 24216, 24217.United States Tax Court1952 Tax Ct. Memo LEXIS 89; 11 T.C.M. (CCH) 932; T.C.M. (RIA) 52276; September 11, 1952*89 Upon the record, held, that the petitioners did not receive income consisting of alleged black market commiss... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626178/ | WILLIAM R. (BOB) WILSON and LINDA F. WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilson v. CommissionerDocket No. 7199-70.United States Tax CourtT.C. Memo 1976-285; 1976 Tax Ct. Memo LEXIS 119; 35 T.C.M. (CCH) 1276; T.C.M. (RIA) 760285; September 8, 1976, Filed John H. Doyle, III, and Howard N. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626179/ | Republic Publishing Co. v. Commissioner.Republic Publ. Co. v. CommissionerDocket No. 3733.United States Tax Court1945 Tax Ct. Memo LEXIS 321; 4 T.C.M. (CCH) 92; T.C.M. (RIA) 45041; January 25, 1945*321 C. W. Halverson, Esq., for the petitioner. Douglas L. Barnes, Esq., and W. H. Payne, Esq., for the respondent. MELLO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626181/ | Louis Myers v. Commissioner.Myers v. CommissionerDocket No. 53087.United States Tax CourtT.C. Memo 1956-47; 1956 Tax Ct. Memo LEXIS 246; 15 T.C.M. (CCH) 207; T.C.M. (RIA) 56047; February 29, 1956*246 B. Jay Knight, Esq., for the petitioner. George T. Donoghue, Jr., Esq., for the respondent. LEMIRE Memorandum Findings... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626183/ | DONALD G. AND PATRICIA A. McLAURIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcLaurin v. CommissionerDocket No. 3431-71.United States Tax CourtT.C. Memo 1976-158; 1976 Tax Ct. Memo LEXIS 244; 35 T.C.M. (CCH) 703; T.C.M. (RIA) 760158; May 20, 1976, Filed Donald G. McLaurin, pro se. 1Richard D. Hall, J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626184/ | Schupper Motor Lines, Inc. v. Commissioner. Sidney S. Schupper and Martha Schupper v. Commissioner.Schupper Motor Lines, Inc. v. CommissionerDocket Nos. 81034, 81035.United States Tax CourtT.C. Memo 1961-164; 1961 Tax Ct. Memo LEXIS 187; 20 T.C.M. (CCH) 820; T.C.M. (RIA) 61164; June 6, 1961*187 Ben A. Matthews, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626185/ | Jerry E. Pritchett and Patricia D. Pritchett, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPritchett v. CommissionerDocket Nos. 14586-81, 18127-81, 18128-81, 18477-81, 27413-82United States Tax Court85 T.C. 580; 1985 U.S. Tax Ct. LEXIS 27; 85 T.C. No. 35; 87 Oil & Gas Rep. 195; October 24, 1985,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626186/ | Dallas Hall v. Commissioner.Hall v. CommissionerDocket No. 58317.United States Tax CourtT.C. Memo 1958-110; 1958 Tax Ct. Memo LEXIS 119; 17 T.C.M. (CCH) 565; T.C.M. (RIA) 58110; June 11, 1958A. Lawson Davis, Esq., for the petitioner. Miller Bowen, Esq., for the respondent. TURNERMemorandum Findings of Fact and Opinion... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626187/ | J. A. HIPP, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hipp v. CommissionerDocket Nos. 3883-79, 3884-79, 14083-79.United States Tax CourtT.C. Memo 1983-746; 1983 Tax Ct. Memo LEXIS 44; 47 T.C.M. (CCH) 623; T.C.M. (RIA) 83746; December 14, 1983. Charles B. Mott, Jr., for the petitioner in doc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626188/ | Sisto Financial Corporation v. Commissioner.Sisto Fin. Corp. v. CommissionerDocket No. 105982.United States Tax Court1944 Tax Ct. Memo LEXIS 387; 3 T.C.M. (CCH) 72; T.C.M. (RIA) 44022; January 27, 1944*387 Robert C. Vincent, Esq., and Albert E. Hadlock, Jr., Esq., 15 Broad St., New York, N. Y., for the petitioner. J. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626192/ | THOMAS W. LANNOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THOMAS W. LANNOM and MARGARET E. DUFFY, a/k/a Margaret E. Lannom, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLannom v. CommissionerDocket Nos. 6392-86; 6393-86; 6416-86.1United States Tax CourtT.C. Memo 1989-299; 1989 Tax Ct. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626193/ | Charles B. Pennington and Dorothy S. Pennington v. Commissioner.Pennington v. CommissionerDocket No. 4980-65.United States Tax CourtT.C. Memo 1967-111; 1967 Tax Ct. Memo LEXIS 149; 26 T.C.M. (CCH) 520; T.C.M. (RIA) 67111; May 18, 1967Donald D. Eleming, for the petitioners. Lee A. Kamp, for the respondent. FAYMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626196/ | Alexander C. Yarnall, Petitioner, v. Commissioner of Internal Revenue, RespondentYarnall v. CommissionerDocket No. 12998United States Tax Court9 T.C. 616; 1947 U.S. Tax Ct. LEXIS 70; October 9, 1947, Promulgated *70 Decision will be entered for the respondent. Income -- Nondeductible Item -- Premiums on Life Insurance... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626197/ | The Lorain Avenue Clinic, Petitioner, v. Commissioner of Internal Revenue, RespondentLorain Ave. Clinic v. CommissionerDocket No. 55754United States Tax Court31 T.C. 141; 1958 U.S. Tax Ct. LEXIS 56; October 23, 1958, Filed *56 Decision will be entered under Rule 50. Held, petitioner was not organized and operated excl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626198/ | MICHAEL B. BROWN AND JUDITH M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket No. 23602-87United States Tax CourtT.C. Memo 1991-200; 1991 Tax Ct. Memo LEXIS 224; 61 T.C.M. (CCH) 2543; T.C.M. (RIA) 91200; May 13, 1991, Filed *224 Decision will be entered under Rule 155. R.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626199/ | ARTHUR N. GILREATH, A.K.A. NICK GILREATH AND JULIA D. GILREATH, A.K.A. SHERRY GILREATH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGilreath v. CommissionerDocket No. 31879-87United States Tax CourtT.C. Memo 1989-445; 1989 Tax Ct. Memo LEXIS 445; 57 T.C.M. (CCH) 1375; T.C.M. (RIA) 89445; August 21, 1989K... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626201/ | CITIZENS INVESTMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Citizens Inv. Co. v. CommissionerDocket Nos. 9094, 20975.United States Board of Tax Appeals15 B.T.A. 356; 1929 BTA LEXIS 2873; February 12, 1929, Promulgated *2873 The petitioner and the Security National Bank of Sioux Falls, S. Dak.,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626202/ | Charles C. Gates v. Commissioner.Gates v. CommissionerDocket No. 110486.United States Tax Court1943 Tax Ct. Memo LEXIS 524; 1 T.C.M. (CCH) 354; T.C.M. (RIA) 43003; January 4, 1943*524 Hudson Moore, Esq., and Dayton Denious, Esq., for the petitioner. Owen W. Swecker, Esq., for the respondent. OPPERMemorandum Opinion O... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626203/ | JOHN A. FRAZIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrazier v. CommissionerDocket No. 2766-74United States Tax CourtT.C. Memo 1976-149; 1976 Tax Ct. Memo LEXIS 253; 35 T.C.M. (CCH) 676; T.C.M. (RIA) 760149; May 17, 1976, Filed John A. Frazier, pro se. Louis J. Zeller, Jr., for the respondent. G... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626253/ | CHARLES G. BARNES AND HARRISON G. REYNOLDS, EXECUTORS, ESTATE OF PHILIP M. REYNOLDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHARLES G. BARNES AND HARRISON G. REYNOLDS, EXECUTORS, ESTATE OF MARY G. REYNOLDS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Barnes v. CommissionerDocket... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626254/ | ROE STEPHENS MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roe Stephens Mfg. Co. v. CommissionerDocket Nos. 8636, 9997.United States Board of Tax Appeals12 B.T.A. 1254; 1928 BTA LEXIS 3376; July 10, 1928, Promulgated *3376 The determination of the respondent that the petitioner is taxa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626257/ | Raymond S. Whitfield v. Commissioner.Raymond S. Whitfield v. CommissionerDocket No. 19068.United States Tax Court1953 Tax Ct. Memo LEXIS 50; 12 T.C.M. (CCH) 1329; T.C.M. (RIA) 53372; November 27, 1953Moise S. Steeg, Jr., Esq., for the petitioner. M. Clifton Maxwell, Esq., for the respondent. ARUNDELLMemorandum Finding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626258/ | CONSUMERS CONSTRUCTION COMPANY (DEL.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UTILITY MANAGEMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ASSOCIATED UTILITIES INVESTING CORPORATION AS THE ASSERTED TRANSFEREE OF MANAGING AND INVESTING, INC., PETITIONER, v. COMMISS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626259/ | Durand A. Holladay and Blanche F. Holladay, Petitioners v. Commissioner of Internal Revenue, RespondentHolladay v. CommissionerDocket No. 6781-75United States Tax Court72 T.C. 571; 1979 U.S. Tax Ct. LEXIS 97; 72 T.C. No. 51; June 25, 1979, Filed *97 Decision will be entered under Rule 155. Petitioner formed a joint ve... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626261/ | EDWARD T. BLAIR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blair v. CommissionerDocket No. 25684.United States Board of Tax Appeals18 B.T.A. 69; 1929 BTA LEXIS 2127; November 9, 1929, Promulgated *2127 A beneficiary of a life interest in a trust estate assigned a portion thereof irrevocably and by an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626262/ | Estate of Clarence H. Loeb, Deceased, Bessie Robinson Loeb, Isidore Robinson and Harry Robinson, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentLoeb v. CommissionerDocket No. 60154United States Tax Court29 T.C. 22; 1957 U.S. Tax Ct. LEXIS 67; October 11, 1957, Filed *67 Decision will be entered ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626264/ | Riverton Lime and Stone Company, Incorporated, Petitioner, v. Commissioner of Internal Revenue, RespondentRiverton Lime & Stone Co. v. CommissionerDocket No. 55005United States Tax Court28 T.C. 446; 1957 U.S. Tax Ct. LEXIS 181; May 24, 1957, Filed *181 Decision will be entered under Rule 50. 1. Petitioner quarried a l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626265/ | JEREMIAH WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wood v. CommissionerDocket Nos. 74090, 74688.United States Board of Tax Appeals31 B.T.A. 1141; 1935 BTA LEXIS 1019; January 29, 1935, Promulgated *1019 During the years 1930 and 1931 the petitioner held the position of "Counsellor to the Town B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626269/ | APPEAL OF R. M. WAGGONER. APPEAL OF ADA WAGGONER.Waggoner v. CommissionerDocket Nos. 5880, 5881.United States Board of Tax Appeals9 B.T.A. 629; 1927 BTA LEXIS 2547; December 17, 1927, Promulgated *2547 Harry C. Weeks, Esq., for the petitioners. Bruce A. Lowe, Esq., for the Commissioner. LITTLETON*629 LITTLETON: Rea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626270/ | Valentine Howell and Loretta B. Howell, Petitioners, v. Commissioner of Internal Revenue, RespondentHowell v. CommissionerDocket No. 86581United States Tax Court41 T.C. 13; 1963 U.S. Tax Ct. LEXIS 41; October 4, 1963, Filed *41 Decision will be entered for the respondent. Partnership loss claimed by petitioner held, o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626274/ | Lloyd N. Farnham v. Commissioner.Farnham v. CommissionerDocket No. 11229.United States Tax Court1947 Tax Ct. Memo LEXIS 81; 6 T.C.M. (CCH) 1049; T.C.M. (RIA) 47260; September 30, 1947Charles E. Prieve, Esq., for the petitioner. William Schwerdtfeger, Esq., for the respondent. HARLAN Memorandum Findings of Fact and Opi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626275/ | MAI X. LEE AND YENG THAO LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Lee v. CommissionerDocket No. 18093-90United States Tax CourtT.C. Memo 1991-120; 1991 Tax Ct. Memo LEXIS 138; 61 T.C.M. (CCH) 2180; T.C.M. (RIA) 91120; March 19, 1991, Filed *138 David Walter Body, for the petitioners. William A. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626204/ | Raymond L. Klinck v. Commissioner. Klinck & Schaller, Inc. v. Commissioner.Klinck v. CommissionerDocket Nos. 20731, 22511, 20751, 22515.United States Tax Court1952 Tax Ct. Memo LEXIS 2; 11 T.C.M. (CCH) 1224; T.C.M. (RIA) 53007; December 31, 1952Frank G. Raichle, Esq., 806 Genesee Bldg., Buffalo 2, N. Y. for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626205/ | Hilbert L. Bair and Ruth V. Bair, Petitioners, v. Commissioner of Internal Revenue, RespondentBair v. CommissionerDocket No. 23361United States Tax Court16 T.C. 90; 1951 U.S. Tax Ct. LEXIS 313; January 17, 1951, Promulgated *313 Decision will be entered for the respondent. 1. Petitioner Ruth V. Bair, one of the shareh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626206/ | Estate of Roy D. Barlow, Deceased, Katie M. Stinson, Independent Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Barlow v. CommissionerDocket No. 1602-68United States Tax Court55 T.C. 666; 1971 U.S. Tax Ct. LEXIS 197; January 25, 1971, Filed *197 Decision will be entered under Rule 50. B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626208/ | BLACK DIAMOND OIL TRUST NO. 513, G. S. WILLHOITE, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Black Diamond Oil Trust v. CommissionerDocket No. 38523.United States Board of Tax Appeals25 B.T.A. 142; 1932 BTA LEXIS 1570; January 12, 1932, Promulgated *1570 Where a trust is formed for a term of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626211/ | Aimee D. Bagur, Petitioner v. Commissioner of Internal Revenue, RespondentBagur v. Comm'rDocket No. 8325-74 United States Tax Court66 T.C. 817; 1976 U.S. Tax Ct. LEXIS 66; July 29, 1976, Filed *66 Decision will be entered under Rule 155. During the years in issue, H and W were married residents of Louisiana, but they ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626212/ | Marvin M. Glascock v. Commissioner.Glascock v. CommissionerDocket No. 13070.United States Tax Court1948 Tax Ct. Memo LEXIS 83; 7 T.C.M. (CCH) 675; T.C.M. (RIA) 48182; September 29, 1948*83 Marvin M. Glascock, pro se. R. G. Harless, Esq., for the respondent. JOHNSON Memorandum Findings of Fact and Opinion JOHNSON, Jud... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626213/ | Appeal of WEBB & BOCORSELSKI, INC.Webb & Bocorselski, Inc. v. CommissionerDocket No. 178.United States Board of Tax Appeals1 B.T.A. 871; 1925 BTA LEXIS 2773; March 24, 1925, decided Submitted January 26, 1925. *2773 Upon discovery of the embezzlement of corporate funds by an officer, the owner of 50 per cent of the s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626215/ | BIG LAKE OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Big Lake Oil Co. v. CommissionerDocket No. 52803.United States Board of Tax Appeals34 B.T.A. 1003; 1936 BTA LEXIS 612; September 23, 1936, Promulgated *612 A block of stock which was to be divided among a group of oil producers, based pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626216/ | William Stuart v. Commissioner.Stuart v. CommissionerDocket No. 28764.United States Tax Court1951 Tax Ct. Memo LEXIS 81; 10 T.C.M. (CCH) 924; T.C.M. (RIA) 51279; September 28, 1951*81 Jas. Maxwell Fassett, Esq., 55 Liberty St., New York, N. Y., for the petitioner. Joseph F. Rogers, Esq., for the respondent. OPPERMemo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626217/ | PHILIP C. BROWN AND MARGUERITE W. BROWN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brown v. CommissionerDocket No. 15821.United States Board of Tax Appeals10 B.T.A. 1122; 1928 BTA LEXIS 3954; March 1, 1928, Promulgated *3954 An amount of money assessed against and paid by the petitioners in 1922 as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626218/ | CHARLES KAPLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kaplan v. CommissionerDocket No. 43472.United States Board of Tax Appeals26 B.T.A. 379; 1932 BTA LEXIS 1319; June 10, 1932, Promulgated *1319 1. Petitioner was the settlor and also the trustee of a trust for his wife, but if he survived her t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626220/ | RUTHANN M. HEFFRON, F.K.A. RUTHANN M. NEWSOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CHRISTOPHER AND SUZ ANN MURLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHeffron v. CommissionerDocket Nos. 14766-93, 14944-93United States Tax CourtT.C. Memo 1995-253; 1995 Tax Ct. Memo LEXIS 255... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626221/ | DOUGLAS Y. TATE AND CORINNE J. TATE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTate v. CommissionerDocket No. 12045-81.United States Tax CourtT.C. Memo 1984-206; 1984 Tax Ct. Memo LEXIS 464; 47 T.C.M. (CCH) 1611; T.C.M. (RIA) 84206; April 24, 1984. Christine R. Mayer, for the petitioners. Dale L. New... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626222/ | Springfield National Bank, Trustee and Transferee v. Commissioner.Springfield Nat'l Bank v. CommissionerDocket No. 109966.United States Tax Court1945 Tax Ct. Memo LEXIS 297; 4 T.C.M. (CCH) 211; T.C.M. (RIA) 45060; February 10, 1945*297 William W. Johnston, C.P.A., 293 Bridge St., Springfield, Mass., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626223/ | Sunbury Textile Mills, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentSunbury Textile Mills, Inc. v. CommissionerDocket No. 8280-74United States Tax Court68 T.C. 528; 1977 U.S. Tax Ct. LEXIS 82; July 21, 1977, Filed *82 Decision will be entered under Rule 155. In March 1969 petitioner signed a contrac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626224/ | Robert D. Richards v. Commissioner.Richards v. CommissionerDocket No. 54859.United States Tax CourtT.C. Memo 1956-168; 1956 Tax Ct. Memo LEXIS 123; 15 T.C.M. (CCH) 885; T.C.M. (RIA) 56168; July 19, 1956*123 Paul J. Henry, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinion OPPER, Judge: Respondent ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626226/ | Geo. S. Carter and Jaye Carter, Petitioners, v. Commissioner of Internal Revenue, RespondentCarter v. CommissionerDocket No. 82438United States Tax Court36 T.C. 128; 1961 U.S. Tax Ct. LEXIS 168; April 21, 1961, Filed *168 Decision will be entered for the respondent. Petitioner, a corporate executive, purchased in 1953... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626229/ | MIDLAND MUTUAL LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Midland Mut. Life Ins. Co. v. CommissionerDocket Nos. 22069, 31175, 32357.United States Board of Tax Appeals19 B.T.A. 765; 1930 BTA LEXIS 2327; April 29, 1930, Promulgated *2327 1. The petitioner is entitled to a deduction ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626231/ | JAMES J. BAGGAO AND NORMA T. BAGGAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBAGGAO v. COMMISSIONERDocket No. 8154-90United States Tax CourtT.C. Memo 1992-225; 1992 Tax Ct. Memo LEXIS 267; 63 T.C.M. (CCH) 2778; April 16, 1992, Filed *267 Decision will be entered under Rule 155. Thomas E. Crowe, for... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626232/ | ANNIE TEMOYAN AND ARAM K. JERREHIAN, TRUSTEES, ESTATE OF MRS. HORMIG TEMOYAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Temoyan v. CommissionerDocket No. 22239.United States Board of Tax Appeals16 B.T.A. 923; 1929 BTA LEXIS 2492; June 5, 1929, Promulgated *2492 Evidence found to be insufficient to es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626234/ | Bland Isenbarger, Petitioner, v. Commissioner of Internal Revenue, RespondentIsenbarger v. CommissionerDocket No. 19603United States Tax Court12 T.C. 1064; 1949 U.S. Tax Ct. LEXIS 164; June 14, 1949, Promulgated *164 Decision will be entered for the respondent. Petitioner's tax for 1942, as computed under section 6 (a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626236/ | GUANACEVI MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Guanacevi Mining Co. v. CommissionerDocket Nos. 99764, 101902, 102712.United States Board of Tax Appeals43 B.T.A. 517; 1941 BTA LEXIS 1492; February 4, 1941, Promulgated *1492 1. Expenditures for tunnels, equipment, and a mill neces... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626240/ | Tennessee Consolidated Coal Company, Petitioner, v. Commissioner of Internal Revenue, RespondentTennessee Consol. Coal Co. v. CommissionerDocket Nos. 13967, 20228United States Tax Court15 T.C. 424; 1950 U.S. Tax Ct. LEXIS 66; October 10, 1950, Promulgated *66 Decisions will be entered under Rule 50. 1. The petitioner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626244/ | EVERETT LOGGING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Everett Logging Co. v. CommissionerDocket No. 15728.United States Board of Tax Appeals19 B.T.A. 1098; 1930 BTA LEXIS 2255; May 26, 1930, Promulgated *2255 Petitioner held not to be entitled to special assessment for the years 1920 and 192... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626246/ | Burrell Groves, Inc., a Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBurrell Groves, Inc. v. CommissionerDocket No. 19465United States Tax Court16 T.C. 1163; 1951 U.S. Tax Ct. LEXIS 181; May 28, 1951, Promulgated *181 Decision will be entered for the petitioner. During the taxable year the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626247/ | BAY CITY FUEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bay City Fuel Co. v. CommissionerDocket No. 34384.United States Board of Tax Appeals20 B.T.A. 450; 1930 BTA LEXIS 2126; July 31, 1930, Promulgated *2126 Basis for depreciation and for gain or loss on sale of barges determined from the evide... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626248/ | ROBERT B. WEISS and ALMA B. WEISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeiss v. CommissionerDocket No. 33027-83United States Tax CourtT.C. Memo 1990-492; 1990 Tax Ct. Memo LEXIS 544; 60 T.C.M. (CCH) 746; T.C.M. (RIA) 90492; September 12, 1990, Filed *544 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626249/ | CARRIE S. FAIR, AS EXECUTRIX OF THE LAST WILL AND TESTAMENT OF WILLIAM B. FAIR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fair v. CommissionerDocket No. 77954.United States Board of Tax Appeals35 B.T.A. 41; 1936 BTA LEXIS 569; November 10, 1936, Promulgated *569 At the time of his death in 1932, the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626252/ | WILLIAM C. HINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHines v. CommissionerDocket No. 1504-78.United States Tax CourtT.C. Memo 1982-589; 1982 Tax Ct. Memo LEXIS 156; 44 T.C.M. (CCH) 1345; T.C.M. (RIA) 82589; October 6, 1982. Janice P. Noland, for the petitioner. Roberta P. Cona, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537937/ | Cite as 2020 Ark. 219
SUPREME COURT OF ARKANSAS
No. CR-19-666
Opinion Delivered: May 28, 2020
SANDERS CARTER
APPELLANT
PRO SE ... | 01-04-2023 | 06-01-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626278/ | Andres Rodriguez v. Commissioner.Rodriguez v. CommissionerDocket No. 431-65.United States Tax CourtT.C. Memo 1966-118; 1966 Tax Ct. Memo LEXIS 167; 25 T.C.M. (CCH) 628; T.C.M. (RIA) 66118; May 31, 1966*167 Andres Rodriguez, pro se, 834 Beck St., Bronx, N. Y. Robert Gorin and Marie L. Garibaldi, for the respondent. SC... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626280/ | IRENE MAGILL, TRANSFEREE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Magill v. Comm'rDocket Nos. 9094-74, 9126-74, 9127-74. United States Tax CourtT.C. Memo 1982-148; 1982 Tax Ct. Memo LEXIS 596; 43 T.C.M. (CCH) 859; T.C.M. (RIA) 82148; March 24, 1982. Richard S. Hartford, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626281/ | Stanley Sagner v. Commissioner.Sagner v. CommissionerDocket No. 37089.United States Tax Court1953 Tax Ct. Memo LEXIS 48; 12 T.C.M. (CCH) 1355; T.C.M. (RIA) 53378; November 30, 1953*48 Held that the redemption of the 125 shares of preferred stock of Treff, Inc. held by petitioner was not made at such time and in such m... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4626283/ | HOSPITAL CORPORATION OF AMERICA AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHospital Corp. of Am. v. CommissionerDocket Nos. 10663-91, 13074-91, 28588-91, 6351-92.United States Tax Court107 T.C. 73; 1996 U.S. Tax Ct. LEXIS 37; 107 T.C. No. 6; September 12, 1996, Filed Hospital Corp. of ... | 01-04-2023 | 11-21-2020 |
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