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https://www.courtlistener.com/api/rest/v3/opinions/4624945/ | Robert L. McCoy and Eva M. McCoy v. Commissioner. Curry Engineering Company v. Commissioner.McCoy v. CommissionerDocket Nos. 4926-69, 4927-69.United States Tax CourtT.C. Memo 1971-34; 1971 Tax Ct. Memo LEXIS 296; 30 T.C.M. (CCH) 146; T.C.M. (RIA) 71034; February 23, 1971, Filed. *296 Held, numerous deductions for tra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624946/ | HAROLD F. STROUPE and ELIZABETH S. STROUPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStroupe v. CommissionerDocket No. 2911-76.United States Tax CourtT.C. Memo 1978-55; 1978 Tax Ct. Memo LEXIS 455; 37 T.C.M. (CCH) 280; T.C.M. (RIA) 780055; February 14, 1978, Filed Richard D. Hall, Jr., for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624947/ | Antoine L. Alaj v. Commissioner.Alaj v. CommissionerDocket No. 21521.United States Tax Court1951 Tax Ct. Memo LEXIS 204; 10 T.C.M. (CCH) 543; T.C.M. (RIA) 51568; June 11, 1951*204 1. Petitioner has failed to sustain the burden of establishing that respondent did not correctly compute his taxable net income for the cal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624949/ | DONALD PALMER COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDonald Palmer Co. v. CommissionerDocket No. 24901-92United States Tax CourtT.C. Memo 1995-65; 1995 Tax Ct. Memo LEXIS 66; 69 T.C.M. (CCH) 1869; February 7, 1995, Filed *66 Decision will be entered under Rule 155. For petitioner: Ma... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624951/ | LLOYD JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones v. CommissionerDocket No. 90323.United States Board of Tax Appeals39 B.T.A. 531; 1939 BTA LEXIS 1016; March 7, 1939, Promulgated *1016 1. In 1926 petitioner purchased certain property for the sole purpose of providing a home for himself an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624952/ | Harry Roff and Marcia Roff, Petitioners, v. Commissioner of Internal Revenue, RespondentRoff v. CommissionerDocket No. 68200United States Tax Court36 T.C. 818; 1961 U.S. Tax Ct. LEXIS 100; August 10, 1961, Filed *100 Decision will be entered under Rule 50. Shortly prior to their respective maturity dates petitioner as... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4562858/ | IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
PENNSYLVANIA DEMOCRATIC PARTY, : No. 133 MM 2020
NILOFER NINA AHMAD, DANILO :
BURGOS, AUSTIN DAVIS, DWIGHT :
EVANS, ISABELLA FITZGERALD, :
EDWARD GAINEY, MANUEL M. GUZMAN, :
JR., JORDAN A. HARRIS,... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624968/ | AHG INVESTMENTS, LLC, ALAN GINSBURG, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAHG Invs., LLC v. Comm'rDocket No. 3745-09.United States Tax Court140 T.C. 73; 2013 U.S. Tax Ct. LEXIS 7; 140 T.C. No. 7; March 14, 2013, Filed*7 An appropriate order will be issu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624969/ | Four Twelve West Sixth Company, Petitioner, v. Commissioner of Internal Revenue, RespondentFour Twelve West Sixth Co. v. CommissionerDocket Nos. 1692, 3946United States Tax Court7 T.C. 26; 1946 U.S. Tax Ct. LEXIS 164; June 6, 1946, Promulgated *164 Decision will be entered under Rule 50. Pursuant to a plan of reorgani... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624972/ | William M. Wilson and Dorothy Gwynne Wilson v. Commissioner.Wilson v. CommissionerDocket No. 24987.United States Tax Court1953 Tax Ct. Memo LEXIS 45; 12 T.C.M. (CCH) 1349; T.C.M. (RIA) 53377; November 30, 1953*45 Held, the petitioners have failed to show that they incurred a loss in 1944 on the sale of residential pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624973/ | Peyton G. Nevitt and Anna M. Nevitt, His Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentNevitt v. CommissionerDocket No. 37624United States Tax Court20 T.C. 318; 1953 U.S. Tax Ct. LEXIS 165; May 13, 1953, Promulgated *165 Decision will be entered for the respondent. 1. Petitioners received distribut... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624974/ | Arthur William Peterson and Dorothy E. Peterson v. Commissioner.Peterson v. CommissionerDocket No. 885-67.United States Tax CourtT.C. Memo 1970-181; 1970 Tax Ct. Memo LEXIS 180; 29 T.C.M. (CCH) 802; T.C.M. (RIA) 70181; June 29, 1970, Filed George Constable, Seattle First Nat'l Bank Bldg., Seattle, Wash., for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624977/ | GERALD D. HANDKE AND SYLVIA F. HANDKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHandke v. CommissionerDocket No. 24380-86United States Tax CourtT.C. Memo 1990-273; 1990 Tax Ct. Memo LEXIS 291; 59 T.C.M. (CCH) 766; T.C.M. (RIA) 90273; May 31, 1990, Filed *291 Decision will be entered under Rule 155. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624979/ | W. E. GUILD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. A. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. M. FINKBINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. T. SHEPHERD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. W. THOMAS,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624981/ | CLEO STEPHENS DENISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDenison v. CommissionerDocket No. 25057-82.United States Tax CourtT.C. Memo 1984-219; 1984 Tax Ct. Memo LEXIS 457; 47 T.C.M. (CCH) 1695; T.C.M. (RIA) 84219; April 25, 1984. Cleo Stephens Denison, pro se. Paula M. Jung, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624982/ | Fritzinger Company, Inc. v. Commissioner.Fritzinger Co. v. CommissionerDocket No. 110379.United States Tax Court1943 Tax Ct. Memo LEXIS 452; 1 T.C.M. (CCH) 588; T.C.M. (RIA) 43076; February 12, 1943*452 Emanuel M. Siegel, C.P.A.,B. & B. Bldg., Allentown, Pa., for the petitioner. Paul E. Waring, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624984/ | ABCO OIL CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentABCO Oil Corp. v. CommissionerDocket No. 20356-84United States Tax CourtT.C. Memo 1990-40; 1990 Tax Ct. Memo LEXIS 40; 58 T.C.M. (CCH) 1280; T.C.M. (RIA) 90040; January 23, 1990Barry H. Frank and Luther E. Weaver, III, for the petitioner. James P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624986/ | RETREAT IN MOTION, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRetreat in Motion, Inc. v. CommissionerDocket No. 25167-81X.United States Tax CourtT.C. Memo 1984-315; 1984 Tax Ct. Memo LEXIS 354; 48 T.C.M. (CCH) 334; T.C.M. (RIA) 84315; June 21, 1984. James R. Wine (an officer), for the petitioner. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624987/ | Litton Industries of Maryland, Incorporated, Petitioner, v. Renegotiation Board, RespondentLitton Industries of Maryland, Inc. v. Renegotiation BoardDocket No. 977-RUnited States Tax Court36 T.C. 431; 1961 U.S. Tax Ct. LEXIS 136; May 26, 1961, Filed *136 Decision will be entered for the respondent. Renegotiation -- Ju... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624988/ | MILDRED LANKFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLANKFORD v. COMMISSIONERDocket No. 7904-77.United States Tax CourtT.C. Memo 1980-169; 1980 Tax Ct. Memo LEXIS 415; 40 T.C.M. (CCH) 331; T.C.M. (RIA) 80169; May 12, 1980, Filed *415 Petitioner did not establish that in signing the joint income ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624989/ | J. GORDON S. and DONNA R. HARRIS, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHarris v. CommissionerDocket Nos. 19617-80, 26682-81United States Tax CourtT.C. Memo 1983-774; 1983 Tax Ct. Memo LEXIS 10; 47 T.C.M. (CCH) 760; T.C.M. (RIA) 83774; December 27, 1983. *10 Petitioner acquired 82 subdivi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624991/ | APPEAL OF INDEPENDENT ELECTRIC MACHINERY CO.Independent Electric Machinery Co. v. CommissionerDocket No. 2742.United States Board of Tax Appeals3 B.T.A. 1116; 1926 BTA LEXIS 2488; March 31, 1926, Decided Submitted December 12, 1925. *2488 Salary and bonus authorized by directors held to be proper deduction as ordinar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624992/ | STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentState Farm Mut. Auto. Ins. Co. v. Comm'rNo. 1859-01 United States Tax Court126 T.C. 28; 2006 U.S. Tax Ct. LEXIS 2; 126 T.C. No. 2; January 17, 2006, Filed State Farm Mut. Auto. Ins. Co. v. Commissi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624993/ | MORRIS MYERS and PEGGY MYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyers v. CommissionerDocket No. 2557-77.United States Tax CourtT.C. Memo 1980-437; 1980 Tax Ct. Memo LEXIS 149; 41 T.C.M. (CCH) 83; T.C.M. (RIA) 80437; September 29, 1980, Filed Morris Myers, pro se. Stewart C. Walz, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624995/ | Penn-Ohio Steel Corporation, et al. 1 v. Commissioner. Penn-Ohio Steel Corp. v. CommissionerDocket Nos. 84058-84060.United States Tax CourtT.C. Memo 1964-124; 1964 Tax Ct. Memo LEXIS 211; 23 T.C.M. (CCH) 719; T.C.M. (RIA) 64124; May 5, 1964*211 Held: Respondent failed to prove by clear and convincing evidence that eac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624996/ | Wilfred J. Funk and Eleanor M. Funk, Petitioners, v. Commissioner of Internal Revenue, RespondentFunk v. CommissionerDocket No. 70665United States Tax Court35 T.C. 42; 1960 U.S. Tax Ct. LEXIS 53; October 13, 1960, Filed *53 Decision will be entered under Rule 50. 1. Held, a note transferable on the books of the debtor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624997/ | SAM C. AND PATRICIA L. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEvans v. CommissionerDocket No. 1807-72United States Tax CourtT.C. Memo 1975-181; 1975 Tax Ct. Memo LEXIS 194; 34 T.C.M. (CCH) 783; T.C.M. (RIA) 750181; June 9, 1975, Filed Wentworth T. Durant and Robert Don Collier, for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624998/ | GUARDIAN INDUSTRIES CORP. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGuardian Indus. Corp. v. CommissionerDocket No. 27308-87United States Tax Court97 T.C. 308; 1991 U.S. Tax Ct. LEXIS 80; 97 T.C. No. 21; September 11, 1991, Filed *80 Decision will be entered under Rule 155. Ps engage... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625000/ | CHARLES H. CARTER and VIRGIE ANN CARTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarter v. CommissionerDocket Nos. 9515-74, 10470-75.United States Tax CourtT.C. Memo 1978-202; 1978 Tax Ct. Memo LEXIS 318; 37 T.C.M. (CCH) 859; T.C.M. (RIA) 780202; May 31, 1978, Filed William E. Coombs, for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625001/ | N. P. CHRISTENSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Christensen v. CommissionerDocket No. 4380.United States Board of Tax Appeals7 B.T.A. 625; 1927 BTA LEXIS 3138; July 11, 1927, Promulgated *3138 WORTHLESS CORPORATE STOCK. - Upon the evidence, held, that certain stock became worthless durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625002/ | Estate of Payson Stone Douglass, Deceased, George W. Van Slyck and Douglas R. Nichols, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentEstate of Douglass v. CommissionerDocket No. 112178United States Tax Court2 T.C. 487; 1943 U.S. Tax Ct. LEXIS 93; July 31, 1943, Promulgated *93 Decision will be ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625003/ | GAILON W. BAILEY, JR. and GERMAINE BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBailey v. CommissionerDocket No. 2898-81.United States Tax CourtT.C. Memo 1982-274; 1982 Tax Ct. Memo LEXIS 471; 43 T.C.M. (CCH) 1399; T.C.M. (RIA) 82274; May 18, 1982. Donald B. Brown, for the petitioners. Jeffrey I... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625005/ | SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Southern Bell Tel. & Tel Co. v. CommissionerDocket Nos. 70887-70892.United States Board of Tax Appeals34 B.T.A. 540; 1936 BTA LEXIS 684; May 6, 1936. *684 Taxpayers, stockholders in the old company, i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625006/ | Anthony Rock v. Commissioner.Rock v. CommissionerDocket No. 86433.United States Tax CourtT.C. Memo 1962-12; 1962 Tax Ct. Memo LEXIS 294; 21 T.C.M. (CCH) 46; T.C.M. (RIA) 62012; January 25, 1962*294 Petitioner, owner of a minority stock interest in a dairy, sold his stock, pursuant to a written contract, for $63,000. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625007/ | Beaver Valley Canning Company v. Commissioner.Beaver Valley Canning Co. v. CommissionerDocket No. 22086.United States Tax Court1950 Tax Ct. Memo LEXIS 13; 9 T.C.M. (CCH) 1120; T.C.M. (RIA) 50312; December 13, 1950*13 Where petitioner was under no legal obligation, either by the statute authorizing incorporation, [by] ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625012/ | Joseph F. Moore, Petitioner v. Commissioner of Internal Revenue, RespondentMoore v. CommissionerDocket No. 16743-83United States Tax Court85 T.C. 72; 1985 U.S. Tax Ct. LEXIS 57; 85 T.C. No. 7; July 25, 1985, Filed *57 Decision will be entered for the respondent. T purchased at a purported price of $ 384,000 a tax shel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625014/ | AMY H. CRELLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD W. CRELLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM H. JACKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crellin v. CommissionerDocket Nos. 5766-5768.United States Board of Tax Appeals12... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625015/ | THOMAS J. LOCKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Locke v. CommissionerDocket No. 10616.United States Board of Tax Appeals8 B.T.A. 534; 1927 BTA LEXIS 2848; October 6, 1927, Promulgated *2848 1. Cost of a warehouse roof as ordinary and necessary expense paid or incurred in the taxable year ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625016/ | JEAN W. ESTES AND WILLARD H. ESTES, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Estes v. CommissionerDocket No. 7604-82.United States Tax CourtT.C. Memo 1984-636; 1984 Tax Ct. Memo LEXIS 37; 49 T.C.M. (CCH) 255; T.C.M. (RIA) 84636; December 6, 1984. *37 Held: Self-employment income and expenses re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625017/ | David C. Goodwin, Petitioner v. Commissioner of Internal Revenue, RespondentGoodwin v. CommissionerDocket No. 2087-77United States Tax Court73 T.C. 215; 1979 U.S. Tax Ct. LEXIS 27; October 31, 1979, Filed *27 Decision will be entered under Rule 155. Held: 1. Conviction of petitioner under sec. 7206(1), I.R.C. 1954, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625019/ | Estate of Sara Louise Gill, Robert S. Gill, Executor and Robert S. Gill, Individually, Petitioners, v. Commissioner of Internal Revenue, RespondentGill v. CommissionerDocket No. 84163United States Tax Court35 T.C. 1208; 1961 U.S. Tax Ct. LEXIS 190; March 31, 1961, Filed *190 Decision will be entered for the respondent.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625020/ | RICHARD H. TUNSTEAD and MABEL H. TUNSTEAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTunstead v. CommissionerDocket No. 6079-70.United States Tax CourtT.C. Memo 1973-120; 1973 Tax Ct. Memo LEXIS 167; 32 T.C.M. (CCH) 523; T.C.M. (RIA) 73120; May 31, 1973, Filed Richard H. Tunstead, pro se. Kimball K. R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625021/ | Farrell B. Sumner and Mary C. Sumner v. Commissioner.Sumner v. CommissionerDocket No. 1941-68.United States Tax CourtT.C. Memo 1969-156; 1969 Tax Ct. Memo LEXIS 140; 28 T.C.M. (CCH) 777; T.C.M. (RIA) 69156; July 24, 1969, Filed *140 Held: Petitioners have failed to prove that they provided more than one-half of the su... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625022/ | Richard A. Ench v. Commissioner.Ench v. CommissionerDocket No. 69685.United States Tax CourtT.C. Memo 1962-161; 1962 Tax Ct. Memo LEXIS 150; 21 T.C.M. (CCH) 894; T.C.M. (RIA) 62161; June 28, 1962*150 Held: 1. Respondent's use of increase in net worth and nondeductible expenditures method of computing petitioner's inco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625024/ | SOUTHERN PRESS CLOTH MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Southern Press Cloth Mfg. Co. v. CommissionerDocket No. 13004.United States Board of Tax Appeals10 B.T.A. 303; 1928 BTA LEXIS 4142; January 27, 1928, Promulgated *4142 Purchases of parts and supplies for machinery durin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625025/ | Joseph Paul Glimco and Lena Glimco v. Commissioner.Glimco v. CommissionerDocket No. 94562.United States Tax CourtT.C. Memo 1967-119; 1967 Tax Ct. Memo LEXIS 138; 26 T.C.M. (CCH) 547; T.C.M. (RIA) 67119; May 31, 1967Edward J. Calihan, Jr., 53 W. Jackson Blvd., Chicago, Ill., and Gene M. Zafft, for the petitioners. Georg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625026/ | DONAL C. NOONAN and RUTH H. NOONAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Noonan v. CommissionerDocket Nos. 16879-83, 31318-84, 34490-84, 126-85, 6123-85, 8339-85, 10859-85, 12358-85, 13473-85, 15725-85, 18606-85, 24858-85, 35031-85, 4957-86, 8227-86.United States Tax CourtT.C. Memo 1986... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625028/ | FREMONT C. PECK, ET AL., EXECUTORS OF THE WILL OF CLARA S. PECK, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peck v. CommissionerDocket Nos. 61520, 61521.United States Board of Tax Appeals31 B.T.A. 87; 1934 BTA LEXIS 1164; August 14, 1934, Promulgated *1164 1. Where stock is loaned in excha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625029/ | Robert E. Zimmerman and Helen E. Zimmerman v. Commissioner.Zimmerman v. CommissionerDocket No. 73389.United States Tax CourtT.C. Memo 1960-257; 1960 Tax Ct. Memo LEXIS 33; 19 T.C.M. (CCH) 1456; T.C.M. (RIA) 60257; November 30, 1960J. Bruce Donaldson, Esq. and Wm. D. Cohan, Esq., for the petitioners. John J. Yurow, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625031/ | H. F. MARIE CLAUSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clausen v. CommissionerDocket No. 51706.United States Board of Tax Appeals28 B.T.A. 559; 1933 BTA LEXIS 1098; June 28, 1933, Promulgated *1098 The petitioner and her five sisters were named residuary legatees under the will of their broth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625033/ | PACKARD CLEVELAND MOTOR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Packard Cleveland Motor Co. v. CommissionerDocket No. 9935.United States Board of Tax Appeals14 B.T.A. 118; 1928 BTA LEXIS 3012; November 13, 1928, Promulgated *3012 1. Where a company sold trucks on a basis of 25 per cent cash a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625034/ | Estate of Harry B. Sidles, Deceased, Daniel J. Monen, Jr., and Janice P. Sidles, Co-Executors, Petitioners v. Commissioner of Internal Revenue, RespondentEstate of Sidles v. CommissionerDocket No. 6563-73United States Tax Court65 T.C. 873; 1976 U.S. Tax Ct. LEXIS 170; January 29, 1976, Filed *170 Decision will be enter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625035/ | GROVER C. BLUMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumer v. CommissionerDocket No. 28380.United States Board of Tax Appeals23 B.T.A. 1045; 1931 BTA LEXIS 1780; July 3, 1931, Promulgated *1780 For the year 1924 petitioner's business, which had been previously conducted as a sole proprietorsh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1461382/ | 842 F.Supp. 7 (1993)
Gilbert ORTIZ, Jr., et al., Plaintiffs,
v.
SECRETARY OF DEFENSE, et al., Defendants.
Civ. A. No. 92-2764.
United States District Court, District of Columbia.
December 14, 1993.
*8 Gershon Michael Ratner, National Veterans Legal Services Project, Kenneth J. Nunnenkamp, Michael L. Leetzow, Finnegan, ... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4625055/ | JOHN A. COHEN AND ALISON L. COHEN, Petitioners, v COMMISSIONER OF INTERNAL REVENUE, RespondentCohen v. CommissionerDocket No. 1539-88United States Tax CourtT.C. Memo 1990-650; 1990 Tax Ct. Memo LEXIS 725; 60 T.C.M. (CCH) 1509; T.C.M. (RIA) 90650; December 27, 1990, Filed *725 Decision will be entered for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625056/ | J. Eugene Goldberg, et al. 1 v. Commissioner. Goldberg v. CommissionerDocket Nos. 64863, 64876, 64890.United States Tax CourtT.C. Memo 1959-88; 1959 Tax Ct. Memo LEXIS 161; 18 T.C.M. (CCH) 405; T.C.M. (RIA) 59088; April 30, 1959*161 Held, certain payments received by petitioner Faye B. Goldberg from the estate of Will... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625057/ | Blanche Curtis Newbury, Petitioner, v. Commissioner of Internal Revenue, Respondent; Alvin L. Newbury and Jacquelyn H. Newbury, Petitioners, v. Commissioner of Internal Revenue, RespondentNewbury v. CommissionerDocket Nos. 1089-65, 1090-65United States Tax Court46 T.C. 690; 1966 U.S. Tax Ct. LEXIS 50; August 29, 1966, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625061/ | Appeal of SAMUEL COOPER.Cooper v. CommissionerDocket No. 959.United States Board of Tax Appeals1 B.T.A. 615; 1925 BTA LEXIS 2854; February 26, 1925, decided Submitted January 28, 1925. *2854 Reasonable and necessary expenses incurred by a traveling salesman are proper deductions from gross income. Mr. Samuel Cooper,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625063/ | Crestwood Publishing Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCrestwood Publishing Co. v. CommissionerDocket No. 31531United States Tax Court29 T.C. 789; 1958 U.S. Tax Ct. LEXIS 265; January 31, 1958, Filed *265 Decision will be entered for the respondent. Petitioner, organized after Decem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625065/ | JOHN HORACE CLELAND AND CAROL DRENNAN CLELAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCleland v. CommissionerDocket No. 16554-89United States Tax CourtT.C. Memo 1993-589; 1993 Tax Ct. Memo LEXIS 605; 66 T.C.M. (CCH) 1570; December 15, 1993, Filed *605 Decision will be entered for respondent, except... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625066/ | BAY TRUST COMPANY, TRUSTEE, ESTATE OF LOUIS E. OPPENHEIM, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OSCAR LOWMAN, PAULINE H. SLOMAN, AND FLORENCE H. POLOZKER, EXECUTORS OF THE ESTATE OF JENNIE H. OPPENHEIM, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SARA O. LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625067/ | Dallas Downtown Development Company (Dissolved), W. W. Overton, Jr., Justin McCarty, and Ballard Burgher, Liquidating Trustees, Petitioners, et al., 1 v. Commissioner of Internal Revenue, RespondentDallas Downtown Development Co. v. CommissionerDocket Nos. 16618, 16224, 16567, 16568, 16614, 16615, 16616, 16617, 16665, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625068/ | GRACE SCRIPPS CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Clark v. CommissionerDocket Nos. 20103, 36901.United States Board of Tax Appeals16 B.T.A. 453; 1929 BTA LEXIS 2576; May 10, 1929, Promulgated *2576 The petitioner, under a trust established by her father in 1906, had an equitable life int... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625071/ | JAMES R. WILLIAMS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAMES R. WILLIAMS, JR., AND VICKI L. WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilliams v. CommissionerDocket Nos. 19278-92, 19462-92United States Tax CourtT.C. Memo 1994-560; 1994 Tax Ct. Memo LEXIS 565; 68 T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625072/ | William C. and Marguerite Piarulle, Petitioners v. Commissioner of Internal Revenue, RespondentPiarulle v. Comm'rDocket No. 9467-81United States Tax Court80 T.C. 1035; 1983 U.S. Tax Ct. LEXIS 77; 80 T.C. No. 54; May 19, 1983, Filed *77 Petitioners executed and respondent accepted a single Form 872, Consent to Extend t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625073/ | BOYLE ICE COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boyle Ice Co. v. CommissionerDocket Nos. 51777, 62092, 69294, 73851.United States Board of Tax Appeals33 B.T.A. 420; 1935 BTA LEXIS 756; November 8, 1935, Promulgated *756 Where a contract is acquired solely in exchange for all ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625076/ | First National Industries, Inc. v. Commissioner.First Nat'l Industries, Inc. v. CommissionerDocket No. 389-63.United States Tax CourtT.C. Memo 1967-136; 1967 Tax Ct. Memo LEXIS 124; 26 T.C.M. (CCH) 608; T.C.M. (RIA) 67136; June 23, 1967William Waller, 12th Fl., American Trust Bldg., Nashville, Tenn., for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625077/ | APPEAL OF TRANSATLANTIC CLOCK & WATCH CO.Transatlantic Clock & Watch Co. v. CommissionerDocket No. 4897.United States Board of Tax Appeals3 B.T.A. 1064; 1926 BTA LEXIS 2506; March 30, 1926, Decided Submitted December 7, 1925. *2506 The taxpayer corporation set up a reserve for bad debts at the close of its fiscal yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625078/ | H. L. CARNAHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carnahan v. CommissionerDocket No. 34915.United States Board of Tax Appeals21 B.T.A. 893; 1930 BTA LEXIS 1775; December 23, 1930, Promulgated *1775 Taxpayer, on the cash receipts and disbursements basis, received a certificate of stock prior t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625080/ | JOEL DRUM AND JOSEFA RITA DRUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDrum v. CommissionerDocket No. 7428-93United States Tax CourtT.C. Memo 1994-433; 1994 Tax Ct. Memo LEXIS 443; 68 T.C.M. (CCH) 595; August 25, 1994, Filed *443 Decision will be entered under Rule 155. H, an attorney, moved to Sac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625082/ | Appeal of THE MARKENHEIM CO.Markenheim Co. v. CommissionerDocket No. 544.United States Board of Tax Appeals1 B.T.A. 1240; 1925 BTA LEXIS 2597; May 26, 1925, decided Submitted April 27, 1925. *2597 1. Under section 326, Revenue Act of 1918, tangible property, other than cash, purchased at foreclosure sale and thereaf... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625084/ | E. A. Vaughey and Mary B. Vaughey, et al. 1 v. Commissioner. Vaughey v. CommissionerDocket Nos. 1900-63 - 1905-63, 1935-63 - 1941-63, 3413-63, 3553-63.United States Tax CourtT.C. Memo 1965-253; 1965 Tax Ct. Memo LEXIS 77; 24 T.C.M. (CCH) 1369; T.C.M. (RIA) 65253; September 20, 1965*77 Held, the useful life, for comput... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625085/ | Vincent M. and Annette K. Ravel v. Commissioner.Ravel v. CommissionerDocket No. 1207-66.United States Tax CourtT.C. Memo 1967-182; 1967 Tax Ct. Memo LEXIS 78; 26 T.C.M. (CCH) 885; T.C.M. (RIA) 67182; September 13, 1967Bruce Hallmark, *81 Suite 13A, El Paso National Bank Bldg., El Paso, Tex., for the petitioners. Harol... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625087/ | CAROLYN P. PHILIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPhilips v. CommissionerDocket No. 12532-88United States Tax CourtT.C. Memo 1991-56; 1991 Tax Ct. Memo LEXIS 71; 61 T.C.M. (CCH) 1883; T.C.M. (RIA) 91056; February 12, 1991, Filed *71 Decision will be entered under Rule 155. Hans G. Tanzler, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625089/ | ESTATE OF S. S. FORREST, JR., DECEASED, KENT D. FORREST, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Forrest v. CommissionerDocket No. 4393-89United States Tax CourtT.C. Memo 1990-464; 1990 Tax Ct. Memo LEXIS 509; 60 T.C.M. (CCH) 621; T.C.M. (RIA) 90464; August 28, 1990, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625090/ | Petroleum Exploration, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Wiser Oil Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Petroleum Exploration, Petitioner, v. Commissioner of Internal Revenue, RespondentPetroleum Exploration v. CommissionerDocket Nos. 24698, 24699, 25213... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625092/ | DOUGLAS AND PEARLINE WILKERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilkerson v. CommissionerDocket No. 3158-89United States Tax CourtT.C. Memo 1990-210; 1990 Tax Ct. Memo LEXIS 229; 59 T.C.M. (CCH) 476; T.C.M. (RIA) 90210; April 25, 1990, Filed *229 Decision will be entered under Rule 155. Dou... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625041/ | Haywood P. Martin and Rose Marie Martin, Petitioners, v. Commissioner of Internal Revenue, RespondentMartin v. CommissionerDocket No. 79518United States Tax Court38 T.C. 188; 1962 U.S. Tax Ct. LEXIS 142; May 1, 1962, Filed *142 Decision will be entered under Rule 50. Petitioners owned a piece of real estate and contra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625094/ | Paul Caspers and Ella Andre Caspers, His Wife, Petitioners, v. Commissioner of Internal Revenue, RespondentCaspers v. CommissionerDocket No. 82431United States Tax Court44 T.C. 411; 1965 U.S. Tax Ct. LEXIS 69; June 23, 1965, Filed *69 Decision will be entered under Rule 50. 1. Petitioner, Paul Caspers, has been engage... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625042/ | E. George Schaefer and Virginia P. Schaefer v. Commissioner.Schaefer v. CommissionerDocket No. 69890.United States Tax CourtT.C. Memo 1959-229; 1959 Tax Ct. Memo LEXIS 35; 18 T.C.M. (CCH) 1110; T.C.M. (RIA) 59229; November 9, 1959*35 Prior to 1954 petitioner E. George Schaefer, the publisher of a weekly investment new... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625096/ | JOHN H. MILAM, JR., Petition v. COMMISSIONER OF INTERNAL REVENUE, RespondentMilam v. CommissionerDocket No. 30163-83.United States Tax CourtT.C. Memo 1986-218; 1986 Tax Ct. Memo LEXIS 392; 51 T.C.M. (CCH) 1099; T.C.M. (RIA) 86218; May 29, 1986. John H. Milam, Jr., pro se. Vallerie Volesko, for the respondent. TANNENW... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625043/ | MICHAEL LYNDON HANNA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHanna v. CommissionerDocket No. 7015-91United States Tax CourtT.C. Memo 1992-256; 1992 Tax Ct. Memo LEXIS 278; 63 T.C.M. (CCH) 2917; May 4, 1992, Filed *278 Decision will be entered under Rule 155. Michael Lyndon Hanna, pro se. Harris Bon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625045/ | THE HAAS BUILDING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Haas Bldg. Co. v. CommissionerDocket No. 32937.United States Board of Tax Appeals22 B.T.A. 528; 1931 BTA LEXIS 2106; March 4, 1931, Promulgated *2106 Where, subsequent to December 31, 1920, property is transferred to a corpora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625046/ | LOUIS HOFFMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoffmann v. CommissionerDocket No. 11922.United States Board of Tax Appeals14 B.T.A. 1364; 1929 BTA LEXIS 2946; January 17, 1929, Promulgated *2946 STATUTE OF LIMITATIONS. - Held, that assessment of the deficiencies in controversy is not barre... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625099/ | R. L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 6368-78.United States Tax CourtT.C. Memo 1980-376; 1980 Tax Ct. Memo LEXIS 212; 40 T.C.M. (CCH) 1206; T.C.M. (RIA) 80376; September 11, 1980, Filed *212 Held, amount of deduction for away from home travel expenses d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625100/ | ANNA MAE TROHIMOVICH, ESTATE OF RICHARD A. TROHIMOVICH, DECEASED, MERITA M. TROHIMOVICH, EXECUTRIX, AND MERITA M. TROHIMOVICH, INDIVIDUALLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrohimovich v. CommissionerDocket No. 7879-78United States Tax CourtT.C. Memo 1991-323; 1991 Tax Ct. Memo LEXIS 372; 62 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625047/ | Foresun, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentForesun, Inc. v. CommissionerDocket No. 91178United States Tax Court41 T.C. 706; 1964 U.S. Tax Ct. LEXIS 142; February 28, 1964, Filed *142 Decision will be entered under Rule 50. Held: Transactions between petitioner and certain individuals res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625049/ | Estate of Michael A. Doyle, Decd., Lawrence A. Doyle, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentDoyle v. CommissionerDocket No. 70414United States Tax Court32 T.C. 1209; 1959 U.S. Tax Ct. LEXIS 89; September 18, 1959, Filed *89 Decision will be entered under Rule 50. 1. Amounts deposited by ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625050/ | LOUIS E. STODDARD, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stoddard v. CommissionerDocket No. 99387.United States Board of Tax Appeals47 B.T.A. 584; 1942 BTA LEXIS 673; August 20, 1942, Promulgated *673 1. Held, petitioner was not entitled to deduct as a business expense money paid to account... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625051/ | MARTIN AND DIANE STERENBUCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSterenbuch v. CommissionerDocket No. 19506-88United States Tax CourtT.C. Memo 1991-505; 1991 Tax Ct. Memo LEXIS 554; 62 T.C.M. (CCH) 951; T.C.M. (RIA) 91505; October 3, 1991, Filed *554 Decision will be entered under Rule 155. Mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625052/ | APPEAL OF PROVIDENCE & WORCESTER RAILROAD CO.Providence & Worcester R.R. Co. v. CommissionerDocket Nos. 6297, 7775.United States Board of Tax Appeals5 B.T.A. 1186; 1927 BTA LEXIS 3653; January 26, 1927, Promulgated *3653 Petitioner in 1892 leased its premises and property for a term of years, the leassee agreeing to p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537912/ | Judiciary | Opinions
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California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for
publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been ... | 01-04-2023 | 09-03-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625104/ | EDWARD DEAN CHRISTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentChristensen v. CommissionerDocket No. 6718-79.United States Tax CourtT.C. Memo 1982-672; 1982 Tax Ct. Memo LEXIS 71; 45 T.C.M. (CCH) 160; T.C.M. (RIA) 82672; November 22, 1982. Edward Dean Christensen, pro se. *72 Randy G. Durfee, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625108/ | The Krueger Co., Inc., and Merri Mac Corp. (formerly known as M.K.B. Corp.) as successor (by statutory merger) to Krueger Bros., Inc., Petitioners v. Commissioner of Internal Revenue, RespondentKrueger Co. v. CommissionerDocket No. 15891-80United States Tax Court79 T.C. 65; 1982 U.S. Tax Ct. LEXIS 66; 79 T.C. No. 3; Ju... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625109/ | JOSEPH PAPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAVID PAPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paper v. CommissionerDocket Nos. 59040, 64744.United States Board of Tax Appeals29 B.T.A. 523; 1933 BTA LEXIS 927; December 12, 1933, Promulgated *927 Pursuant to an elec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625110/ | J. O. W. GRAVELY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gravely v. CommissionerDocket No. 49103.United States Board of Tax Appeals29 B.T.A. 29; 1933 BTA LEXIS 1012; September 14, 1933, Promulgated *1012 George E. H. Goodner, Esq., and Frederick C. Rohwerder, C.P.A. for the petitioner. Harold Alle... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625113/ | TURKEY CREEK, INC., and TURKEY CREEK, INC., AS SUCCESSOR BY MERGER TO N.W., INC., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTurkey Creek, Inc. v. CommissionerDocket Nos. 4217-86; 4218-86.1United States Tax CourtT.C. Memo 1987-429; 1987 Tax Ct. Memo LEXIS 426; 54 T.C.M. (CCH) 326; T.C.M. (RIA) 87429; Au... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625114/ | ALBERT T. SCHARPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scharps v. CommissionerDocket No. 21457.United States Board of Tax Appeals20 B.T.A. 246; 1930 BTA LEXIS 2165; July 18, 1930, Promulgated *2165 1. NET LOSS. - A loss sustained by petitioner resulting from loans to a corporation is not a ded... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625115/ | JAMES E. DAVIDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDITH L. DAVIDSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Davidson v. CommissionerDocket Nos. 61741, 72904, 72905.United States Board of Tax Appeals34 B.T.A. 555; 1936 BTA LEXIS 683; May 8, 1936, Promulgated *683 As a... | 01-04-2023 | 11-21-2020 |
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