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https://www.courtlistener.com/api/rest/v3/opinions/4624792/ | MODERNAGE DEVELOPERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentModernage Developers v. CommissionerDocket No. 26308-91United States Tax CourtT.C. Memo 1993-591; 1993 Tax Ct. Memo LEXIS 607; 66 T.C.M. (CCH) 1575; December 15, 1993, Filed *607 Decision will be entered under Rule 155. P was a clos... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624794/ | Joseph Calcaterra v. Commissioner.Calcaterra v. CommissionerDocket No. 15170.United States Tax Court1948 Tax Ct. Memo LEXIS 52; 7 T.C.M. (CCH) 803; T.C.M. (RIA) 48220; October 28, 1948*52 William H. West, Jr., Esq., 522 Fifth Ave., New York, N. Y., for the petitioner. John E. Mahoney, Esq., for the respondent. KERN M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624795/ | Fred W. Smith and Grace Hobson Smith, Petitioners, v. Commissioner of Internal Revenue, RespondentSmith v. CommissionerDocket No. 50113United States Tax Court25 T.C. 143; 1955 U.S. Tax Ct. LEXIS 65; October 27, 1955, Filed *65 Decision will be entered under Rule 50. Taxpayer is income beneficiary of two separate testa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624797/ | ST. LOUIS MALLEABLE CASTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.St. Louis Mallaeable Casting Co. v. CommissionerDocket Nos. 5490, 15168.United States Board of Tax Appeals9 B.T.A. 110; 1927 BTA LEXIS 2658; November 15, 1927, Promulgated *2658 1. Fair market value of patents and patterns fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624798/ | Roger M. Dolese and Susan B. Dolese, Petitioners v. Commissioner of Internal Revenue, RespondentDolese v. CommissionerDocket No. 29240-81United States Tax Court82 T.C. 830; 1984 U.S. Tax Ct. LEXIS 64; 82 T.C. No. 64; May 30, 1984, Filed *64 Decision will be entered for the respondent. An individual (R) and his wholly ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624799/ | ROBERT R. HENDRICKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHendrickson v. CommissionerDocket No. 8115-84.United States Tax CourtT.C. Memo 1985-176; 1985 Tax Ct. Memo LEXIS 458; 49 T.C.M. (CCH) 1208; T.C.M. (RIA) 85176; April 8, 1985. Robert R. Hendrickson, pro se. Michael L. Boman, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624800/ | The Norbury Sanatorium Co., Petitioner, v. Commissioner of Internal Revenue, RespondentNorbury Sanatorium Co. v. CommissionerDocket No. 12957United States Tax Court9 T.C. 586; 1947 U.S. Tax Ct. LEXIS 77; October 6, 1947, Promulgated *77 Decision will be entered for respondent. Petitioner is an institution specializing... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624801/ | RAYMOND F. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDixon v. CommissionerDocket No. 34839-84.United States Tax CourtT.C. Memo 1986-563; 1986 Tax Ct. Memo LEXIS 46; 52 T.C.M. (CCH) 1076; T.C.M. (RIA) 86563; November 24, 1986. Raymond F. Dixon, pro se. Roslyn G. Taylor, for the respondent. PATEM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624803/ | BERTHA M. PENNINGTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPennington v. CommissionerDocket No. 30830-86United States Tax CourtT.C. Memo 1990-446; 1990 Tax Ct. Memo LEXIS 472; 60 T.C.M. (CCH) 559; T.C.M. (RIA) 90446; August 20, 1990, Filed *472 Decision will be entered under Rule 155. D. Derrell D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624804/ | William H. Malone v. Commissioner.William H. Malone v. CommissionerDocket Nos. 76350, 76855, 77029.United States Tax Court1945 Tax Ct. Memo LEXIS 13; 4 T.C.M. (CCH) 1133; T.C.M. (RIA) 45373; December 17, 1945*13 During each of the years 1926 to 1932, inclusive, taxpayer made large currency deposits, the source of whic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624805/ | CONSUMERS' ICE & COLD STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consumers' Ice & Cold Storage Co. v. CommissionerDocket No. 8551.United States Board of Tax Appeals6 B.T.A. 1269; 1927 BTA LEXIS 3295; May 10, 1927, Promulgated *3295 Edwin E. Gano, C.P.A., for the petitioner. J. L. Deveney,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624807/ | W. D. Bradley v. Commissioner.Bradley v. CommissionerDocket No. 56419.United States Tax CourtT.C. Memo 1956-189; 1956 Tax Ct. Memo LEXIS 104; 15 T.C.M. (CCH) 1001; T.C.M. (RIA) 56189; August 17, 1956*104 Held, the losses sustained by petitioner in 1948 as the result of the uncollectibility of amounts which he had adva... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624808/ | Edwin A. Gallun and Jane W. Gallun v. Commissioner.Gallun v. CommissionerDocket No. 89500.United States Tax CourtT.C. Memo 1963-167; 1963 Tax Ct. Memo LEXIS 177; 22 T.C.M. (CCH) 798; T.C.M. (RIA) 63167; June 14, 1963Richard S. Gibbs and W. J. Roper for the petitioners. Vernon R. Balmes for the respondent. DAWSONMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624809/ | HERMAN M. RHODES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rhodes v. CommissionerDocket No. 54899.United States Board of Tax Appeals34 B.T.A. 212; 1936 BTA LEXIS 733; March 25, 1936, Promulgated *733 1. During the taxable year petitioner, the president and principal stockholder of a corporation, ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624810/ | George W. Wise and Lu Celia Wise v. Commissioner.Wise v. CommissionerDocket No. 3569-67.United States Tax CourtT.C. Memo 1971-38; 1971 Tax Ct. Memo LEXIS 295; 30 T.C.M. (CCH) 169; T.C.M. (RIA) 71038; February 24, 1971, Filed *295 Held, petitioners' share of the net operating loss of a small business corporation limite... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624811/ | The Foote-Burt Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFoote-Burt Co. v. CommissionerDocket No. 13445United States Tax Court10 T.C. 948; 1948 U.S. Tax Ct. LEXIS 181; May 24, 1948, Promulgated *181 Decision will be entered for the respondent. Shares of stock of a wholly owned subsidiary corp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624813/ | Fred W. Amend Co., Petitioner v. Commissioner of Internal Revenue, RespondentFred W. Amend Co. v. CommissionerDocket No. 5385-67United States Tax Court55 T.C. 320; 1970 U.S. Tax Ct. LEXIS 29; November 19, 1970, Filed *29 Decision will be entered for the respondent. Held, amounts expended for the retention of a Christi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624814/ | COMMISSIONER OF INTERNAL REVENUE, RespondentMarks v. Comm'rDocket No. 6116-81.United States Tax CourtT.C. Memo 1985-179; 1985 Tax Ct. Memo LEXIS 453; 49 T.C.M. (CCH) 1222; T.C.M. (RIA) 85179; April 10, 1985. *453 A, a partnership, purchased the leased fee interest in a shopping center. Held, the proper allocation of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624853/ | Alexandre R. Tarsey and Tanja B. R. Tarsey, Petitioners v. Commissioner of Internal Revenue, RespondentTarsey v. CommissionerDocket No. 876-70SCUnited States Tax Court56 T.C. 553; 1971 U.S. Tax Ct. LEXIS 115; June 21, 1971, Filed *115 Decision will be entered for the respondent. Petitioners were involved in an auto ac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624856/ | A. P. GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLORINDA A. GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Giannini v. CommissionerDocket Nos. 87128, 87127.United States Board of Tax Appeals42 B.T.A. 546; 1940 BTA LEXIS 985; August 15, 1940, Promulgated *985 1. Pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624857/ | William A. Lull and Helen M. Lull, Petitioners v. Commissioner of Internal Revenue, Respondent; William H. Simpson and Dorothy Simpson, Petitioners v. Commissioner of Internal Revenue, RespondentLull v. CommissionerDocket Nos. 2882-66, 3527-66United States Tax Court51 T.C. 841; 1969 U.S. Tax Ct. LEXIS 184; February 26,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624858/ | HARRY H. MITCHELL AND JUNE H. MITCHELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMitchell v. CommissionerDocket No. 31051-87United States Tax CourtT.C. Memo 1990-617; 1990 Tax Ct. Memo LEXIS 692; 60 T.C.M. (CCH) 1368; T.C.M. (RIA) 90617; December 6, 1990, Filed *692 Decision will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624859/ | RICHARD C. HUNSAKER and VIRGINIA A. HUNSAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent HUNSAKER DEVELOPMENT CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHunsaker v. CommissionerDocket Nos. 9133-72 and 9134-72.United States Tax CourtT.C. Memo 1975-225; 1975 Tax Ct. Memo LEXIS 141; 34... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624860/ | CATHLEEN M. SMITH HANDEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHandelDocket No. 19316-90United States Tax CourtT.C. Memo 1992-355; 1992 Tax Ct. Memo LEXIS 380; 63 T.C.M. (CCH) 3168; June 23, 1992, Filed *380 Decision will be entered for respondent. R. D. Worsley, for petitioner. Valerie N. Larson... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624863/ | DONALD W. FIGURA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFigura v. CommissionerDocket No. 30279-83.United States Tax CourtT.C. Memo 1984-567; 1984 Tax Ct. Memo LEXIS 107; 48 T.C.M. (CCH) 1469; T.C.M. (RIA) 84567; October 23, 1984. *107 Petitioner has totally failed to produce documents and answer i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624864/ | M. I. Moore v. Commissioner.Moore v. CommissionerDocket No. 77435.United States Tax CourtT.C. Memo 1959-233; 1959 Tax Ct. Memo LEXIS 12; 18 T.C.M. (CCH) 1119; T.C.M. (RIA) 59233; December 14, 1959*12 Lyman G. Friedman, Esq., and Fred Mitchelson, Esq., National Bank Building, Pittsburg, Kan., for the petitioner. Sylvan... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624865/ | CONSUMERS ICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Consumers Ice Co. v. CommissionerDocket No. 12704.United States Board of Tax Appeals11 B.T.A. 144; 1928 BTA LEXIS 3860; March 22, 1928, Promulgated *3860 1. Evidence held insufficient to show that more than $5,775 should be included in inv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624866/ | EDWARD AND KATHLEEN HOLBROOK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHolbrook v. CommissionerDocket No. 1898-92United States Tax CourtT.C. Memo 1993-383; 1993 Tax Ct. Memo LEXIS 388; 66 T.C.M. (CCH) 484; August 24, 1993, Filed *388 Decision will be entered under Rule 155. Ps operated a farm on whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624867/ | MORRIS & BAILEY STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morris & Bailey Steel Co. v. CommissionerDocket No. 9492.United States Board of Tax Appeals9 B.T.A. 205; 1927 BTA LEXIS 2641; November 21, 1927, Promulgated *2641 Expenditures for capital assets disallowed as deductions. Henry O. E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624868/ | JAMES F. ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAllen v. CommissionerDocket No. 4774-83.United States Tax CourtT.C. Memo 1985-329; 1985 Tax Ct. Memo LEXIS 305; 50 T.C.M. (CCH) 338; T.C.M. (RIA) 85329; July 3, 1985. Steven Roth, for the respondent. DRENNENMEMORANDUM OPINION DRENNEN, Judge: Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624869/ | Sheraton Plaza Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSheraton Plaza Co. v. CommissionerDocket No. 89380United States Tax Court39 T.C. 697; 1963 U.S. Tax Ct. LEXIS 206; January 18, 1963, Filed *206 Decision will be entered for the petitioner. Cancellation by petitioner's sole stockholder o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624870/ | John Frederick Lewis, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Ada Haeseler Lewis, Petitioner, v. Commissioner of Internal Revenue, RespondentLewis v. CommissionerDocket Nos. 107109, 107110United States Tax Court1 T.C. 449; 1943 U.S. Tax Ct. LEXIS 257; January 12, 1943, Promulgated *257 Decisi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624872/ | John K. Johnsen and Frances Johnsen, Petitioners v. Commissioner of Internal Revenue, RespondentJohnsen v. CommissionerDocket No. 12592-80United States Tax Court84 T.C. 344; 1985 U.S. Tax Ct. LEXIS 114; 84 T.C. No. 24; March 4, 1985; Reversed and Remanded July 11, 1986 March 4, 1985, Filed *114 Petitioners' motion to v... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624873/ | Gareth Martinis v. Commissioner.Martinis v. CommissionerDocket No. 1672-68.United States Tax CourtT.C. Memo 1969-243; 1969 Tax Ct. Memo LEXIS 51; 28 T.C.M. (CCH) 1265; T.C.M. (RIA) 69243; November 17, 1969, Filed Gareth Martinis, pro se, 3616 Henry Hudson Parkway, Bronx, N. Y. Marwin A. Batt, for the respondent. FORRE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624874/ | LAWRENCE DEMANN AND GLORIA DEMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDemann v. CommissionerDocket No. 33150-87United States Tax CourtT.C. Memo 1993-206; 1993 Tax Ct. Memo LEXIS 218; 65 T.C.M. (CCH) 2614; May 17, 1993, Filed *218 For petitioners: Wallace Musoff. For respondent: Jill A. Frisch. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624878/ | David E. and Sandra L. Gantner, Petitioners v. Commissioner of Internal Revenue, RespondentGantner v. CommissionerDocket No. 2222-86United States Tax Court91 T.C. 713; 1988 U.S. Tax Ct. LEXIS 125; 91 T.C. No. 47; September 29, 1988September 29, 1988, Filed *125 Decision will be entered under Rule 155. Held, losses on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624879/ | William L. Brueck, Sr., and Gwen A. Brueck v. Commissioner.Brueck v. CommissionerDocket No. 4462-62.United States Tax CourtT.C. Memo 1964-204; 1964 Tax Ct. Memo LEXIS 133; 23 T.C.M. (CCH) 1228; T.C.M. (RIA) 64204; July 31, 1964*133 L. J. Benckenstein, Petroleum Bldg., Beaumont, Tex., for the petitioners. Martin J. Nas... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624880/ | APPEAL OF JAMES S. MCCANDLESS. 1McCandless v. CommissionerDocket No. 2782.United States Board of Tax Appeals5 B.T.A. 1; 1926 BTA LEXIS 2381; April 23, 1926, Decided *2381 Upon the evidence, held, that the transfer of stock by the taxpayer in 1921 did not constitute a bona fide sale and no deductible loss was sustained... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624818/ | ESTATE OF JOSE M. TARAFA Y ARMAS, DECEASED, FERNANDO J. CANCIO Y ERRO, EXECUTOR AND ANCILLARY EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tarafa y Armas v. CommissionerDocket No. 82656.United States Board of Tax Appeals37 B.T.A. 19; 1938 BTA LEXIS 1096; January 7, 1938, Promulgated *1096 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624819/ | North Jersey Quarry Co., Petitioner, v. Commissioner of Internal Revenue, RespondentNorth Jersey Quarry Co. v. CommissionerDocket No. 16182United States Tax Court13 T.C. 194; 1949 U.S. Tax Ct. LEXIS 111; August 11, 1949, Promulgated *111 Decision will be entered under Rule 50. 1. In computing equity invested capital f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624820/ | FINCHER MOTORS, INC., PETITIONER, v. COMMISSIONER OR INTERNAL REVENUE, RESPONDENT.Fincher Motors, Inc. v. CommissionerDocket No. 100212.United States Board of Tax Appeals43 B.T.A. 673; 1941 BTA LEXIS 1464; February 19, 1941, Promulgated *1464 On February 28, 1938, petitioner's board of directors approved a bonus of $1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624828/ | Bausch & Lomb, Inc. and Consolidated Subsidiaries, Petitioners v. Commissioner of Internal Revenue, RespondentBausch & Lomb, Inc. v. CommissionerDocket No. 3394-86United States Tax Court92 T.C. 525; 1989 U.S. Tax Ct. LEXIS 38; 92 T.C. No. 33; March 23, 1989. March 23, 1989, Filed *38 Decision will be entered under Rul... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624829/ | Estate of Hermann Becker, Deceased, H. E. Becker, Theodor E. Becker and August Haenel, Trustees of Said Estate v. Commissioner.Estate of Becker v. CommissionerDocket No. 110598.United States Tax Court1943 Tax Ct. Memo LEXIS 229; 2 T.C.M. (CCH) 341; T.C.M. (RIA) 43311; June 28, 1943*229 J. A. Rauhut, Esq., 824 Littlefi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624830/ | APPEAL OF SCHINDLER, INC.Schindler, Inc. v. CommissionerDocket No. 5856.United States Board of Tax Appeals4 B.T.A. 319; 1926 BTA LEXIS 2312; July 22, 1926, Decided *2312 On the evidence, held, that the taxpayer was not a personal service corporation. David L. Ullman, Esq., for the petitioner. J. Arthur Adams, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624832/ | FOSTORIA MILLING & GRAIN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fostoria Milling & Grain Co. v. CommissionerDocket No. 17191.United States Board of Tax Appeals11 B.T.A. 1401; 1928 BTA LEXIS 3631; May 15, 1928, Promulgated *3631 TRANSFEREE - LIABILITY - SECTION 280, REVENUE ACT OF 1926. - A ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624833/ | Stern & Stern Textiles, Inc., Successor in Interest to Huguet Fabrics Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentStern & Stern Textiles, Inc. v. CommissionerDocket Nos. 31362, 33978, 33979, 53104United States Tax Court26 T.C. 1000; 1956 U.S. Tax Ct. LEXIS 96; September 11, 1956, Filed *96 D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624834/ | APPEAL OF CONRAD & CO., INC.Conrad & Co. v. CommissionerDocket No. 3941.United States Board of Tax Appeals3 B.T.A. 692; 1926 BTA LEXIS 2575; February 13, 1926, Decided Submitted October 27, 1925. *2575 In the reorganization of a business, a partnership paid in to a corporation on November 1, 1917, all of its tangible... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624838/ | DAVID L. HAMMOND AND LILLIAN C. HAMMOND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHammond v. CommissionerDocket No. 568-84.United States Tax CourtT.C. Memo 1985-252; 1985 Tax Ct. Memo LEXIS 381; 49 T.C.M. (CCH) 1562; T.C.M. (RIA) 85252; May 28, 1985. B. Roland Freasier, Jr. and Gary S. Cook, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624851/ | Carol F. Hall and Isabel M. Hall, Petitioners, v. Commissioner of Internal Revenue, RespondentHall v. CommissionerDocket 29345United States Tax Court19 T.C. 445; 1952 U.S. Tax Ct. LEXIS 22; December 11, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 22">*22 Decision will be entered under Rule 50. Petitioner is a partner in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624852/ | James J. Donohue, Petitioner, v. Commissioner of Internal Revenue, RespondentDonohue v. CommissionerDocket No. 74002United States Tax Court39 T.C. 91; 1962 U.S. Tax Ct. LEXIS 53; October 12, 1962, Filed 1962 U.S. Tax Ct. LEXIS 53">*53 Decision will be entered under Rule 50. During 1954 the petitioner owned and conduct... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653928/ | IN THE SUPREME COURT OF PENNSYLVANIA
WESTERN DISTRICT
COMMONWEALTH OF PENNSYLVANIA, : No. 264 WAL 2020
:
Respondent :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624888/ | ARTURO P. ALCALEN AND WILHELMINA B. ALCALEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAlcalen v. CommissionerDocket No. 3599-82.United States Tax CourtT.C. Memo 1984-334; 1984 Tax Ct. Memo LEXIS 342; 48 T.C.M. (CCH) 406; T.C.M. (RIA) 840334; June 28, 1984. Arturo P. Alcalen, pro se. Hugh M. Spall, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653929/ | IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
ETHAN CLEMENS, : No. 14 MAP 2020
:
Appellant :
: Appeal from the Order of the
v. : Common... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624889/ | Carl Hensley and Eloise G. Hensley, Petitioners, v. Commissioner of Internal Revenue, RespondentHensley v. CommissionerDocket No. 60275United States Tax Court31 T.C. 341; 1958 U.S. Tax Ct. LEXIS 37; November 12, 1958, Filed *37 Decision will be entered for the respondent. T was member of a partnership that constructed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624890/ | Frank H. Ayres & Son v. Commissioner.Frank H. Ayres & Son v. CommissionerDocket No. 37033.United States Tax CourtT.C. Memo 1954-172; 1954 Tax Ct. Memo LEXIS 76; 13 T.C.M. (CCH) 952; T.C.M. (RIA) 54278; October 12, 1954, Filed *76 Held: That petitioner did not accumulate its surplus or profits beyond the reasonable nee... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624891/ | Gene P. Green and Louise Green, Petitioners v. Commissioner of Internal Revenue, RespondentGreen v. CommissionerDocket No. 1785-73United States Tax Court66 T.C. 538; 1976 U.S. Tax Ct. LEXIS 85; June 22, 1976, Filed *85 Decision will be entered under Rule 155. Petitioner was a member of a partnership, known as the Rave... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624892/ | FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFed. Home Loan Mortg. Corp. v. Comm'rNo. 3941-99; No. 15626-99 United States Tax Court121 T.C. 129; 2003 U.S. Tax Ct. LEXIS 27; 121 T.C. No. 8; September 4, 2003, Filed Petitioner's adjusted basis for purposes of amortizin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624893/ | Jack Dempsey's Punch Bowl, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentJack Dempsey's Punch Bowl, Inc. v. CommissionerDocket No. 15153United States Tax Court11 T.C. 1030; 1948 U.S. Tax Ct. LEXIS 10; December 15, 1948, Promulgated *10 Decision will be entered under Rule 50. Upon the facts, held, re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624894/ | FRANK TAVANO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTavano v. CommissionerDocket No. 14570-88United States Tax CourtT.C. Memo 1991-237; 1991 Tax Ct. Memo LEXIS 266; 61 T.C.M. (CCH) 2743; T.C.M. (RIA) 91237; May 29, 1991, Filed *266 An appropriate order will be issued and decision will be entered und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624896/ | Jelindo A. Tiberti and Marietta Tiberti v. Commissioner.Tiberti v. CommissionerDocket No. 89138.United States Tax CourtT.C. Memo 1962-174; 1962 Tax Ct. Memo LEXIS 133; 21 T.C.M. (CCH) 961; T.C.M. (RIA) 62174; July 25, 1962*133 Petitioner J. A. Tiberti owned and operated as a sole proprietorship a general construction ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624897/ | W. H. B. Simpson and Katherine M. Simpson, Petitioners, v. Commissioner of Internal Revenue, RespondentSimpson v. CommissionerDocket Nos. 1245-63, 2169-63United States Tax Court43 T.C. 900; 1965 U.S. Tax Ct. LEXIS 108; March 30, 1965, Filed March 30, 1965, Filed *108 Decisions will be entered under Rule 50. Petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624898/ | Sefer A. Markley v. Commissioner. Wilma L. Markley v. Commissioner.Markley v. CommissionerDocket Nos. 10172 and 10173.United States Tax Court1948 Tax Ct. Memo LEXIS 216; 7 T.C.M. (CCH) 198; T.C.M. (RIA) 48056; April 14, 1948*216 Partnership. - Held, that petitioners, husband and wife, were partners doing business unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624899/ | THOMAS FITZERALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PETER G. TEN EYCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.FITZERALD v. COMMISSIONERDocket Nos. 62075, 68197.United States Board of Tax Appeals29 B.T.A. 1113; 1934 BTA LEXIS 1420; February 16, 1934, Promulgated *1420 It... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624901/ | Susan H. Epp, Petitioner v. Commissioner of Internal Revenue, RespondentEpp v. CommissionerDocket No. 12740-79United States Tax Court78 T.C. 801; 1982 U.S. Tax Ct. LEXIS 99; 78 T.C. No. 55; May 12, 1982, Filed *99 P paid $ 2,000 to the Institute of Individual Religious Studies for information, guidance, and written ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624903/ | ROBERT S. FARRELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Farrell v. CommissionerDocket No. 100139.United States Board of Tax Appeals44 B.T.A. 238; 1941 BTA LEXIS 1357; April 23, 1941, Promulgated *1357 In 1927 while petitioner was a director of a corporation dividends were declared and paid under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624904/ | Sidney M. Harvey v. Commissioner.Harvey v. CommissionerDocket No. 1056.United States Tax Court1944 Tax Ct. Memo LEXIS 105; 3 T.C.M. (CCH) 1002; T.C.M. (RIA) 44309; September 27, 1944*105 J. H. Amick, C.P.A., 809 Majestic Bldg., Detroit, Mich., for the petitioner. Melvin S. Huffaker, Esq., for the respondent. OPPERMem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624905/ | Francisco T. Espinoza, Petitioner v. Commissioner of Internal Revenue, RespondentEspinoza v. CommissionerDocket No. 10562-80United States Tax Court78 T.C. 412; 1982 U.S. Tax Ct. LEXIS 125; 78 T.C. No. 28; March 16, 1982, Filed *125 P filed original returns for 1971 through 1974 which were allegedly fraudulent. On June... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624906/ | William S. Gilman II and Jean A. Gilman, Petitioners v. Commissioner of Internal Revenue, RespondentGilman v. CommissionerDocket No. 7641-77United States Tax Court72 T.C. 730; 1979 U.S. Tax Ct. LEXIS 84; August 1, 1979, Filed *84 Decision will be entered under Rule 155. Held: 1. Under sec. 1.165-3(b)(1), Income Tax Re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624908/ | EDWIN J. RABER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Raber v. CommissionerDocket No. 29930.United States Board of Tax Appeals20 B.T.A. 975; 1930 BTA LEXIS 1988; September 25, 1930, Promulgated *1988 An attorney appointed by the Attorney General of Illinois to assist in the investigation of certa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653930/ | IN THE SUPREME COURT OF PENNSYLVANIA
WESTERN DISTRICT
C.P. AND D.P. : No. 115 WM 2020
:
:
v. :
... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4624954/ | KEVIN WADE HAMBLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHAMBLIN v. COMMISSIONERNo. 17397-99United States Tax Court2001 Tax Ct. Memo LEXIS 147; May 21, 2001, Filed *147 An appropriate order will be issued. Kevin Wade Hamblin, pro se.Sara J. Barkley, for respondent. Couvillion, D. IrvinCOUVILLION... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624955/ | Ethel M. Bonn, Petitioner, v. Commissioner of Internal Revenue, RespondentBonn v. CommissionerDocket No. 71835United States Tax Court34 T.C. 64; 1960 U.S. Tax Ct. LEXIS 172; April 15, 1960, Filed *172 Decision will be entered for the respondent. Petitioner, a graduate physician, was accepted as a fellow in the school ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624956/ | JAMES M. CAHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCahill v. CommissionerDocket No. 9112-80.United States Tax CourtT.C. Memo 1982-233; 1982 Tax Ct. Memo LEXIS 516; 43 T.C.M. (CCH) 1250; T.C.M. (RIA) 82233; April 29, 1982. James M. Cahill, pro se. Victoria Wilson, for the respondent. SCOTT MEM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624957/ | RANDALL HARRISON BORDERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBorders v. CommissionerDocket No. 30220-83.United States Tax CourtT.C. Memo 1986-466; 1986 Tax Ct. Memo LEXIS 148; 52 T.C.M. (CCH) 617; T.C.M. (RIA) 86466; September 22, 1986Randall Harrison Borders, pro se. Mary Jansing, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476861/ | OPINION. Raum, Judge: This is primarily a factual controversy, which has been resolved in large part by our findings of fact. The Commissioner determined the deficiencies by use of the increase in net worth method, making appropriate adjustments for nondeductible expenditures. The net worth method is not a system of ac... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476862/ | OPINION. BRUCE, Judge: The issues presented for decision require the determination of the nature of certain corporate distributions under sections 112 and 115 of the Internal Revenue Code. Sponge-Aire, a corporation, distributed $149,000 in cash to its stockholders, retained $482,585.25 to meet outstanding liabilities,... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476863/ | OPINION. TURNER, Judge: Under the provisions of section 22 (b) (5) of the Internal Revenue Code,3 the amount of any damages received on account of personal injuries is specifically excluded from gross income. Petitioner has alleged that the president of Interstate, Samuel Berg-stein, physically assaulted him in the pre... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624960/ | Everett Pozzi and Lucy Pozzi, Petitioners v. Commissioner of Internal Revenue, RespondentPozzi v. CommissionerDocket No. 7074-65United States Tax Court49 T.C. 119; 1967 U.S. Tax Ct. LEXIS 16; November 28, 1967, Filed *16 Decision will be entered for the respondent. 1. For several years prior to 1963 Shamrock had sough... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624961/ | WILLIAM H. GAIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGail v. CommissionerDocket Nos. 508-77 and 345-78.United States Tax CourtT.C. Memo 1979-179; 1979 Tax Ct. Memo LEXIS 342; 38 T.C.M. (CCH) 753; T.C.M. (RIA) 79179; May 9, 1979, Filed *342 William H. Gail, prose. Joseph C. Hollywood, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624963/ | Morris Marks Landau, Petitioner, v. Commissioner of Internal Revenue, RespondentLandau v. CommissionerDocket No. 2318United States Tax Court7 T.C. 12; 1946 U.S. Tax Ct. LEXIS 169; June 4, 1946, Promulgated *169 Decision will be entered for the petitioner. In 1941 petitioner, a resident alien, was a creditor of a South... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624965/ | WARD AND MARION FRENCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFrench v. CommissionerDocket No. 14678-90United States Tax CourtT.C. Memo 1991-417; 1991 Tax Ct. Memo LEXIS 466; 62 T.C.M. (CCH) 599; T.C.M. (RIA) 91417; August 26, 1991, Filed *466 Decision will be entered for the respondent. Ward W. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624911/ | JOHN L. CONNELL and KETNA S. CONNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentConnell v. CommissionerDocket No. 10233-78.United States Tax CourtT.C. Memo 1981-370; 1981 Tax Ct. Memo LEXIS 371; 42 T.C.M. (CCH) 423; T.C.M. (RIA) 81370; July 20, 1981*371 Petitioner sold his 51-percent interest in a tra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624912/ | LOYD H. WILBUR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilbur v. CommissionerDocket Nos. 5636 and 10611.United States Board of Tax Appeals5 B.T.A. 597; 1926 BTA LEXIS 2834; November 23, 1926, Decided *2834 1. Husband and wife, domiciled in the State of California, may not file separate returns, e... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624913/ | THE SOUTHERN CALIFORNIA ROCK AND GRAVEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PACIFIC ROCK AND GRAVEL COMPANY, W. L. HODGES, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Southern Cal. Rock & Gravel Co. v. CommissionerDocket Nos. 28776, 30898.United States Board o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624914/ | KATIE J. LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLewis v. CommissionerDocket No. 11541-78United States Tax CourtT.C. Memo 1982-12; 1982 Tax Ct. Memo LEXIS 727; 43 T.C.M. (CCH) 280; T.C.M. (RIA) 82012; January 12, 1982. Katie J. Lewis, pro se. Keith Fogg, for the respondent. DRENNENMEMORANDUM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624917/ | ROBERT L. COX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCox v. CommissionerDocket No. 7792-75.United States Tax CourtT.C. Memo 1977-360; 1977 Tax Ct. Memo LEXIS 79; 36 T.C.M. (CCH) 1435; T.C.M. (RIA) 770360; October 11, 1977, Filed *79 Held, the amount of allowable deductions for child care, medical ca... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624918/ | MED JAMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMed James, Inc. v. Comm'rNo. 366-01 United States Tax Court121 T.C. 147; 2003 U.S. Tax Ct. LEXIS 31; 121 T.C. No. 9; September 9, 2003, Filed *31 Decision will be entered for petitioner. R sent P a 30-day letter proposing a deficiency in exces... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624919/ | JOHN T. BENSON, JR., AND JIMMIE L. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBenson v. CommissionerDocket No. 5885-76.United States Tax CourtT.C. Memo 1978-231; 1978 Tax Ct. Memo LEXIS 286; 37 T.C.M. (CCH) 989; T.C.M. (RIA) 78231; June 21, 1978, Filed William Waller, for the petitioners. W. Ro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624921/ | PANTLIND HOTEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pantlind Hotel Co. v. CommissionerDocket No. 40886.United States Board of Tax Appeals23 B.T.A. 1207; 1931 BTA LEXIS 1750; July 20, 1931, Promulgated *1750 Petitioner and the Pantlind Building Company are not entitled to file an affilia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624922/ | ROBERT V. RAFTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRafter v. CommissionerDocket No. 23200-89United States Tax CourtT.C. Memo 1991-349; 1991 Tax Ct. Memo LEXIS 393; 62 T.C.M. (CCH) 272; T.C.M. (RIA) 91349; July 30, 1991, Filed *393 Decision will be entered for the respondent. Robert V. Rafter, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624925/ | Appeal of G. C. KRACK.Krack v. CommissionerDocket No. 1407.United States Board of Tax Appeals1 B.T.A. 1119; 1925 BTA LEXIS 2655; May 7, 1925, decided Submitted March 30, 1925. *2655 Under the facts stated, held, that the worthlessness of a debt was not ascertained in the taxable years in question. H. A. Mihills, C.P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624926/ | R. L. BLAFFER & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.R. L. Blaffer & Co. v. CommissionerDocket Nos. 81007, 87762.United States Board of Tax Appeals37 B.T.A. 851; 1938 BTA LEXIS 971; May 17, 1938, Promulgated *971 A mere holding or investment corporation held, upon the evidence, subject ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624927/ | Stanley G. Calafut v. Commissioner.Calafut v. CommissionerDocket No. 2092-63.United States Tax CourtT.C. Memo 1964-239; 1964 Tax Ct. Memo LEXIS 100; 23 T.C.M. (CCH) 1431; T.C.M. (RIA) 64239; September 10, 1964*100 Petitioner's 8-year-old daughter as severely afflicted with cerebral palsy from the date of her birth. Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624928/ | BARNEY G. JOHNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Johnston v. CommissionerDocket No. 8276-73United States Tax CourtT.C. Memo 1976-20; 1976 Tax Ct. Memo LEXIS 382; 35 T.C.M. (CCH) 74; T.C.M. (RIA) 760020; January 27, 1976, Filed Barry G. West,Reece B. Morrel,W. Kirk Clausing and James R. Hay... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624930/ | Charles L. Johnson v. Commissioner.Johnson v. CommissionerDocket No. 1410.United States Tax Court1943 Tax Ct. Memo LEXIS 56; 2 T.C.M. (CCH) 983; T.C.M. (RIA) 43484; November 12, 1943*56 A. P. Lowell, Esq., 1 Federal St., Boston, Mass., for the petitioner. W. R. Murrin, Esq., for the respondent. ARUNDELLMemorandum Opi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624931/ | APPEAL OF BRADT DRUG CO.Bradt Drug Co. v. CommissionerDocket No. 6676.United States Board of Tax Appeals4 B.T.A. 36; 1926 BTA LEXIS 2403; April 21, 1926, Decided Submitted February 24, 1926. *2403 John D. Foley, Esq., for the Commissioner. *36 Before JAMES, LITTLETON, SMITH, and TRUSSELL. This is an appeal from the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624939/ | McClure-Tritschler-Parrish Company v. Commissioner.McClure-Tritschler-Parrish Co. v. CommissionerDocket No. 9783.United States Tax Court1947 Tax Ct. Memo LEXIS 90; 6 T.C.M. (CCH) 1032; T.C.M. (RIA) 47254; September 22, 1947*90 Roger K. Powell, Esq., 702 Huntington Bank Bldg., Columbus 15, O., for the petitioner. John ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624940/ | LONNIE F. TARVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTarver v. CommissionerDocket No. 39060-86.United States Tax CourtT.C. Memo 1989-123; 1989 Tax Ct. Memo LEXIS 123; 56 T.C.M. (CCH) 1535; T.C.M. (RIA) 89123; March 27, 1989. Lonnie F. Tarver, pro se. Blake W. Ferguson, for the respondent. COHEN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624941/ | FRANCES C. BROOKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Brooks v. CommissionerDocket No. 99708.United States Board of Tax Appeals43 B.T.A. 860; 1941 BTA LEXIS 1439; March 11, 1941, Promulgated *1439 Petitioner in 1936 and 1937 failed to report one-half of the income of her husband derived from p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624942/ | SHAFPA REALTY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Shafpa Realty Corp. v. CommissionerDocket No. 10105.United States Board of Tax Appeals8 B.T.A. 283; 1927 BTA LEXIS 2935; September 22, 1927, Promulgated *2935 1. A corporation receiving during the taxable year a part payment on a m... | 01-04-2023 | 11-21-2020 |
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