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https://www.courtlistener.com/api/rest/v3/opinions/4625116/ | THE WARNER COLLIERIES COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Warner Collieries Co. v. CommissionerDocket No. 34679.United States Board of Tax Appeals26 B.T.A. 1047; 1932 BTA LEXIS 1196; September 29, 1932, Promulgated *1196 Held, on the record petitioner is not proven to be lia... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625121/ | Geoffrey C. Davies, Petitioner, v. Commissioner of Internal Revenue, RespondentDavies v. CommissionerDocket No. 642-62United States Tax Court40 T.C. 525; 1963 U.S. Tax Ct. LEXIS 99; June 14, 1963, Filed *99 Decision will be entered under Rule 50. Intrafamily transfer by a nonresident alien of real property situated in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625122/ | GEORGE W. HARDY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hardy v. CommissionerDocket No. 7981.United States Board of Tax Appeals5 B.T.A. 981; 1926 BTA LEXIS 2732; December 30, 1926, Promulgated *2732 C. M. Pasquier, C.P.A., for the petitioner. W. F. Gibbs, Esq., for the respondent. KORNER*981 Thi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625124/ | William H. Crook and Eleanor B. Crook, Petitioners v. Commissioner of Internal Revenue, RespondentCrook v. CommissionerDocket No. 18704-80United States Tax Court80 T.C. 27; 1983 U.S. Tax Ct. LEXIS 130; 80 T.C. No. 2; January 10, 1983, Filed *130 Decision will be entered under Rule 155. Petitioners paid substantial amo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625126/ | ESTHER JACKSON PORTER, AS EXECUTRIX, AND RICHARD L. DAVISSON, AS SURVIVING EXECUTOR OF THE ESTATE OF WILLIAM H. PORTER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Porter v. CommissionerDocket No. 42815.United States Board of Tax Appeals23 B.T.A. 1016; 1931 BTA LEXIS 1798; June 30, 1931, Prom... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625130/ | LARRY ALLEN DILLESHAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDilleshaw v. CommissionerDocket No. 10213-85.United States Tax CourtT.C. Memo 1988-102; 1988 Tax Ct. Memo LEXIS 126; 55 T.C.M. (CCH) 361; T.C.M. (RIA) 88102; March 8, 1988. *126 P filed multiple returns under different names and differen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625132/ | Leon S. and Dorothy A. Black, Petitioners v. Commissioner of Internal Revenue, RespondentBlack v. CommissionerDocket No. 5946-66United States Tax Court52 T.C. 147; 1969 U.S. Tax Ct. LEXIS 145; April 23, 1969, Filed *145 Decision will be entered for the respondent. The petitioners sold residential property, a part of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625136/ | DON BEAR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentBear v. CommissionerDocket No. 11582-91United States Tax CourtT.C. Memo 1992-690; 1992 Tax Ct. Memo LEXIS 735; 64 T.C.M. (CCH) 1430; December 3, 1992, Filed *735 Decision will be entered under Rule 155. Don Bear, pro se. For Respondent: John M. Altm... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625137/ | Kern's Bakery of Virginia, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentKern's Bakery of Virginia, Inc. v. CommissionerDocket Nos. 8428-71, 1297-73United States Tax Court68 T.C. 517; 1977 U.S. Tax Ct. LEXIS 84; July 18, 1977, Filed *84 Decisions will be entered under Rule 155. Two unrelated families... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625138/ | Nick DeLucia, Jr., and Madeline A. DeLucia, Petitioners v. Commissioner of Internal Revenue, RespondentDe Lucia v. CommissionerDocket No. 22090-83United States Tax Court87 T.C. 804; 1986 U.S. Tax Ct. LEXIS 38; 87 T.C. No. 50; October 20, 1986, Filed *38 An appropriate order will be issued denying respondent's motion to... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625139/ | FIELD & START, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Field & Start v. CommissionerDocket No. 30837.United States Board of Tax Appeals17 B.T.A. 1206; 1929 BTA LEXIS 2169; November 4, 1929, Promulgated *2169 1. Where under contracts a corporation agrees to pay some of its employees a fixed a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625140/ | James F. Donigan, Petitioner v. Commissioner of Internal Revenue, RespondentDonigan v. CommissionerDocket No. 434-76United States Tax Court68 T.C. 632; 1977 U.S. Tax Ct. LEXIS 74; July 28, 1977, Filed *74 Decision will be entered for the respondent. Petitioner, a resident of New York, was separated from his wife under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625141/ | Stanley Turzynski v. Commissioner.Turzynski v. Comm'rDocket Nos. 1607-66 and 618-69.United States Tax CourtT.C. Memo 1972-136; 1972 Tax Ct. Memo LEXIS 121; 31 T.C.M. (CCH) 617; T.C.M. (RIA) 72136; June 26, 1972, Filed Tried Joseph M. Solon, 208 LaSalle St., Chicago, Ill., for the petitioner. William L. Ringuette and Ch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625142/ | FRANKLIN S. SPEARS AND REBECCA N. SPEARS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Spears v. CommissionerDocket Nos. 43264-85, 23315-87, 1178-88United States Tax CourtT.C. Memo 1992-78; 1992 Tax Ct. Memo LEXIS 83; 63 T.C.M. (CCH) 2017; T.C.M. (RIA) 92078; February 6, 1992, Filed *83 Decisi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625143/ | RIO ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rio Elec. Co. v. CommissionerDocket No. 12756.United States Board of Tax Appeals9 B.T.A. 1332; 1928 BTA LEXIS 4250; January 16, 1928, Promulgated *4250 The petitioner, an electric light and power company, entered into a contract with the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625146/ | William K. Edmister and Elizabeth Edmister, Petitioners, v. Commissioner of Internal Revenue, RespondentEdmister v. CommissionerDocket No. 747-65United States Tax Court46 T.C. 651; 1966 U.S. Tax Ct. LEXIS 57; August 22, 1966, Filed *57 Decision will be entered for the respondent. In a series of transactions forming a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625150/ | The C. R. Lindback Foundation, Petitioner, v. Commissioner of Internal Revenue, Respondent. C. R. Lindback, Petitioner, v. Commissioner of Internal Revenue, Respondent. Estate of William B. Griscom, Deceased, William B. Griscom, Jr., Mary L. Griscom, Pennsylvania Company for Insurances on Lives and Granting Annuities... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476934/ | OPINION. Johnson, Judge: The sole issue before us is whether petitioner and her former husband filed joint returns for the years 1943, 1944, 1945, 1947, and 1948. Eespondent determined that joint returns were filed by them, but petitioner maintains that she did not file joint returns with her husband and, further, that... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476935/ | opinion. Rige, Judge: This proceeding involves a deficiency in income tax determined against the Waynesboro Knitting Company (hereinafter referred to as petitioner) in the amount of $9,953.05 for the taxable year 1948. The sole issue to be decided is whether petitioner derived taxable income in 1948 from the receipt of... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625153/ | BOSTON SAFE DEPOSIT & TRUST CO. AND EVERETT E. KENT, EXECUTORS, ESTATE OF HERBERT A. WILDER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Boston Safe Deposit & Trust Co. v. CommissionerDocket No. 32131.United States Board of Tax Appeals20 B.T.A. 1159; 1930 BTA LEXIS 1963; October 3, 1930, Promulgated *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4537913/ | C-Track E-Filing
Nevada
Appellate Courts
Appellate Case Management System
C-Track, the browser based CMS for Appellate Courts
... | 01-04-2023 | 05-30-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476957/ | OPINION. Murdock, Judge: The Commissioner determined a deficiency of $1,400.42 in the income tax of the petitioners for 1950. The only issue for decision is whether the Commissioner erred by including in income $8,500 received by Gertrude from the estate of Richard J. Tivnen. The facts have been presented by a stipulat... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625183/ | ALPHONSE MOURAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMourad v. Comm'rNo. 7873-01 United States Tax Court121 T.C. 1; 2003 U.S. Tax Ct. LEXIS 20; 121 T.C. No. 1; July 2, 2003, Filed *20 Judgment entered for respondent. In 1996, P's wholly owned S corporation filed a petition for bankruptcy reorg... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625154/ | The Himmel Brothers Company v. Commissioner.Himmel Bros. Co. v. CommissionerDocket No. 40518.United States Tax Court1953 Tax Ct. Memo LEXIS 31; 12 T.C.M. (CCH) 1388; T.C.M. (RIA) 53395; December 8, 1953*31 George B. Lourie, Esq., 161 Devonshire Street, Boston, Mass., and Arnold R. Cutler, Esq., for the petitioner. Joh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625156/ | Viggo Gruy v. Commissioner. Dagmar Gruy v. Commissioner. Joseph Gruy, Jr. v. Commissioner.Gruy v. CommissionerDocket Nos. 20938-20940.United States Tax Court1950 Tax Ct. Memo LEXIS 243; 9 T.C.M. (CCH) 235; T.C.M. (RIA) 50068; March 21, 1950*243 The real estate sold by petitioners in the taxable year 1945 was not sold ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625157/ | APPEALS OF A. B. NICKEY & SONS, ESTATE OF A. B. NICKEY, W. E. NICKEY, AND S. M. NICKEY.A. B. Nickey & Sons v. CommissionerDocket Nos. 1235-1239, 1961, 1962, 1967.United States Board of Tax Appeals3 B.T.A. 173; 1925 BTA LEXIS 2020; November 25, 1925, Decided Submitted April 21, 22, 1925*2020 1. Valuation of timber on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625158/ | GEORGIA CEDAR CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGeorgia Cedar Corp. v. CommissionerDocket No. 6791-86.United States Tax CourtT.C. Memo 1988-213; 1988 Tax Ct. Memo LEXIS 241; 55 T.C.M. (CCH) 853; T.C.M. (RIA) 88213; May 12, 1988. David J. Duez and Jeanne S. Boxer, for the petitioner... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625159/ | Feroleto Steel Company, Inc.; The Estate of Frank Feroleto, Deceased, Helen M. Feroleto, Francis V. Feroleto, Jr., and George J. Feroleto, Executors; Helen Feroleto; Arthur J., Jr., and Anita Croteau; Orville and Ruth Powell; George Evanchick; Chris and Marguerite Kiosse; Lawrence and Charlotte Varholak; Thomas and Lil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625160/ | SAM KELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKelly v. CommissionerDocket No. 10936-88United States Tax CourtT.C. Memo 1989-377; 1989 Tax Ct. Memo LEXIS 376; 57 T.C.M. (CCH) 1093; T.C.M. (RIA) 89377; July 26, 1989Sam Kelly, pro se. Steven J. Foster, for the respondent. RUWEMEMORANDUM FINDINGS OF... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625164/ | UNION DRAWN STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Drawn Steel Co. v. CommissionerDocket Nos. 11103, 11104.United States Board of Tax Appeals15 B.T.A. 761; 1929 BTA LEXIS 2793; March 11, 1929, Promulgated *2793 1. The impossibility of determining the value of assets which cost th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625165/ | Maurice L. Killian v. Commissioner.Killian v. CommissionerDocket No. 80861.United States Tax CourtT.C. Memo 1961-83; 1961 Tax Ct. Memo LEXIS 267; 20 T.C.M. (CCH) 376; T.C.M. (RIA) 61083; March 27, 1961*267 Kenneth B. Cope, Esq., for the petitioner. James D. Biltz, Esq., for the respondent. MULRONEY Memorandum Finding... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625151/ | Jay Burns, Petitioner, v. Commissioner of Internal Revenue, RespondentBurns v. CommissionerDocket No. 25314United States Tax Court21 T.C. 857; 1954 U.S. Tax Ct. LEXIS 273; March 9, 1954, Promulgated *273 Decision will be entered under Rule 50. 1. In 1944 petitioner sold, at a loss, 40 acres of unimproved land located ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625152/ | WILLIAM H. SIMON, PETITIONER. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FANCHON SIMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Simon v. CommissionerDocket Nos. 82173, 82174.United States Board of Tax Appeals36 B.T.A. 184; 1937 BTA LEXIS 759; June 18, 1937, Promulgated *759 A taxpayer, as pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625167/ | RYAN CAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ryan Car Co. v. CommissionerDocket No. 7478.United States Board of Tax Appeals15 B.T.A. 439; 1929 BTA LEXIS 2852; February 15, 1929, Promulgated 1929 BTA LEXIS 2852">*2852 The petitioner having failed to show that there are any abnormal conditio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625168/ | EMORY KEITH CONOVER and JUDY ANN CONOVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentConover v. CommissionerDocket No. 34096-85.United States Tax CourtT.C. Memo 1987-60; 1987 Tax Ct. Memo LEXIS 56; 52 T.C.M. 1535; T.C.M. (RIA) 87060; January 27, 1987. Emory Keith Conover and Judy Ann Conover, pro se. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625169/ | MARTIN S. LAVINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLavine v. CommissionerDocket No. 24538-92United States Tax CourtT.C. Memo 1995-270; 1995 Tax Ct. Memo LEXIS 271; 69 T.C.M. 2938; June 19, 1995, Filed 1995 Tax Ct. Memo LEXIS 271">*271 Decision will be entered for respondent. Martin S. Lavine,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625170/ | Jack S. James and Carol N. James, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentJames v. CommissionerDocket Nos. 27360-83, 33287-83, 24045-84, 29714-84, 30508-84, 40635-84, 40636-84United States Tax Court87 T.C. 905; 1986 U.S. Tax Ct. LEXIS 27; 87 T.C. No. 60; October 29, 1986, Filed 1986 U.S. Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625172/ | HANDY & HARMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Handy & Harman v. CommissionerDocket Nos. 19467, 19837.United States Board of Tax Appeals17 B.T.A. 980; 1929 BTA LEXIS 2211; October 16, 1929, Promulgated 1929 BTA LEXIS 2211">*2211 1. The Commissioner had authority to reconsider and reverse ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625173/ | Harry F. Guggenheim and Estate of Alicia P. Guggenheim, Deceased, Harry F. Guggenheim, Dorothy J. Holdsworth, and Morgan Guaranty Trust Company of New York, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentGuggenheim v. CommissionerDocket No. 4416-64United States Tax Court46 T.C. 559; 1966 U.S. Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625174/ | Grant-Jacoby, Inc., et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentGrant-Jacoby, Inc. v. CommissionerDocket Nos. 1159-77, 7236-77, 7237-77, 7238-77, 7239-77United States Tax Court73 T.C. 700; 1980 U.S. Tax Ct. LEXIS 202; January 16, 1980, Filed 1980 U.S. Tax Ct. LEXIS 202">*202 Decision will be en... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625176/ | Longhorn Portland Cement Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. San Antonio Portland Cement Company, Petitioner, v. Commissioner of Internal Revenue, RespondentLonghorn Portland Cement Co. v. CommissionerDocket Nos. 109301, 109491United States Tax Court3 T.C. 310; 1944 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625177/ | Jefferson T. Ewing, Sr. v. Commissioner.Ewing v. CommissionerDocket No. 38152.United States Tax Court1953 Tax Ct. Memo LEXIS 63; 12 T.C.M. 1299; T.C.M. (RIA) 53360; November 12, 19531953 Tax Ct. Memo LEXIS 63">*63 Petitioner was a bookmaker's "commission man" between 1937 and 1947. He failed to file Federal income tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625178/ | L. W. Seabrook v. Commissioner.L. W. Seabrook v. CommissionerDocket No. 9927.United States Tax Court1951 Tax Ct. Memo LEXIS 361; 10 T.C.M. 53; T.C.M. (RIA) 51026; January 12, 19511951 Tax Ct. Memo LEXIS 361">*361 On the facts, held, that petitioner and his two children did not intend to join together in the present co... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625179/ | Hugh M. Brand and Elizabeth G. Brand, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentBrand v. CommissionerDocket Nos. 11106-80, 12326-80, 12330-80, 12331-80, 9430-81, 10022-81, 11894-81, 16923-81, 17393-81United States Tax Court81 T.C. 821; 1983 U.S. Tax Ct. LEXIS 15; 81 T.C. No. 50; October 31, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625181/ | George Y. Erlandson v. Commissioner.Erlandson v. CommissionerDocket No. 65621.United States Tax CourtT.C. Memo 1958-218; 1958 Tax Ct. Memo LEXIS 2; 17 T.C.M. 1077; T.C.M. (RIA) 58218; December 31, 19581958 Tax Ct. Memo LEXIS 2">*2 Petitioner received wages for his services aboard a ship owned by the United States and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625182/ | OFFSHORE OPERATIONS TRUST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WALTER S. BAIRD AND MARY D. BAIRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentOffshore Operations Trust v. CommissionerDocket Nos. 1053-71, 724-72 and 723-72United States Tax CourtT.C. Memo 1973-212; 1973 Tax Ct. Memo ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625184/ | FILIBERTO H. VERTICELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVerticelli v. CommissionerDocket No. 20606-89United States Tax CourtT.C. Memo 1991-345; 1991 Tax Ct. Memo LEXIS 397; 62 T.C.M. 251; T.C.M. (RIA) 91345; July 29, 1991, Filed 1991 Tax Ct. Memo LEXIS 397">*397 Decision will be entered under... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625186/ | John P. McEnery and Margaret McEnery v. Commissioner.McEnery v. CommissionerDocket No. 755-66.United States Tax CourtT.C. Memo 1967-213; 1967 Tax Ct. Memo LEXIS 46; 26 T.C.M. 1060; T.C.M. (RIA) 67213; October 30, 19671967 Tax Ct. Memo LEXIS 46">*46 Petitioner in 1963 was the sole owner of a leasehold of property locat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625187/ | LUIGI DI RE AND CAROLINE DI RE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDi Re v. CommissionerDocket No. 11222-91United States Tax CourtT.C. Memo 1993-523; 1993 Tax Ct. Memo LEXIS 539; 66 T.C.M. 1279; November 16, 1993, Filed 1993 Tax Ct. Memo LEXIS 539">*539 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625188/ | PERRY T. JONES, JR. AND MICHELLE C. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 9781-86.United States Tax CourtT.C. Memo 1989-61; 1989 Tax Ct. Memo LEXIS 61; 56 T.C.M. 1228; T.C.M. (RIA) 89061; February 13, 1989Zipporah J. Lewis,1989 Tax Ct. Memo LEXIS 61">*62 for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625190/ | Babetta Schmidt, Petitioner, v. Commissioner of Internal Revenue, RespondentSchmidt v. CommissionerDocket No. 54932United States Tax Court28 T.C. 367; 1957 U.S. Tax Ct. LEXIS 191; May 14, 1957, Filed 1957 U.S. Tax Ct. LEXIS 191">*191 Decision will be entered under Rule 50. 1. Petitioner's overpayment of 1944 estimated... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625191/ | Cornelius J. Dwyer v. Commissioner.Dwyer v. CommissionerDocket No. 27472.United States Tax Court1951 Tax Ct. Memo LEXIS 165; 10 T.C.M. 620; T.C.M. (RIA) 51206; June 29, 19511951 Tax Ct. Memo LEXIS 165">*165 Petitioner was in the hotel and tavern business and the purchase and sale of merchandise was an incomeproducing ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625192/ | MARGARET J. BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurns v. CommissionerDocket No. 14948-87.United States Tax CourtT.C. Memo 1988-536; 1988 Tax Ct. Memo LEXIS 565; 56 T.C.M. 703; T.C.M. (RIA) 88536; November 21, 1988. 1988 Tax Ct. Memo LEXIS 565">*565 Held: P is entitled to a charitable contr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625195/ | Elizabeth Mayer v. Commissioner.Mayer v. CommissionerDocket No. 20627.United States Tax CourtT.C. Memo 1954-14; 1954 Tax Ct. Memo LEXIS 233; 13 T.C.M. 391; T.C.M. (RIA) 54120; April 20, 1954, Filed 1954 Tax Ct. Memo LEXIS 233">*233 George L. Weisbard, Esq., for the petitioner. Hugh F. Culverhouse, Esq., for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625197/ | GEORGE A. J. JOEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJoel v. CommissionerDocket Nos. 7015-73 and 2708-74.United States Tax CourtT.C. Memo 1976-319; 1976 Tax Ct. Memo LEXIS 84; 35 T.C.M. 1447; T.C.M. (RIA) 760319; October 13, 1976, Filed George A. J. Joel, pro se. Alan R. Herson, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625198/ | ELOIS H. WOMACK AND DORIS S. WOMACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWomack v. CommissionerDocket No. 14202-80.United States Tax CourtT.C. Memo 1986-546; 1986 Tax Ct. Memo LEXIS 64; 52 T.C.M. 1012; T.C.M. (RIA) 86546; November 12, 1986. 1986 Tax Ct. Memo LEXIS 64">*64 Held, Ps' consistent fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625203/ | John E. Egizii and Helen Egizii, Petitioners v. Commissioner of Internal Revenue, RespondentEgizii v. CommissionerDocket No. 30018-83United States Tax Court86 T.C. 450; 1986 U.S. Tax Ct. LEXIS 136; 86 T.C. No. 29; March 25, 1986, Filed 1986 U.S. Tax Ct. LEXIS 136">*136 Decision will be entered for the respondent. Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625205/ | Louis Bloch v. Commissioner. Amelia Davis Bloch v. Commissioner.Bloch v. CommissionerDocket Nos. 112224, 112225.United States Tax Court1943 Tax Ct. Memo LEXIS 152; 2 T.C.M. 634; T.C.M. (RIA) 43386; August 14, 19431943 Tax Ct. Memo LEXIS 152">*152 W. H. Orrick, Esq., and Charles L. Barnard, Esq., for the petitioners. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625206/ | VAIL BLYDENBURGH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blydenburgh v. CommissionerDocket No. 9921.United States Board of Tax Appeals5 B.T.A. 834; 1926 BTA LEXIS 2754; December 17, 1926, Promulgated 1926 BTA LEXIS 2754">*2754 Horace N. Taylor, Esq., for the petitioner. W. F. Gibbs, Esq., for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625207/ | Southwestern Oil & Gas Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSouthwestern Oil & Gas Co. v. CommissionerDocket No. 1244United States Tax Court6 T.C. 1124; 1946 U.S. Tax Ct. LEXIS 185; May 23, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 185">*185 Decision will be entered under Rule 50. 1. Exc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625209/ | Fletcher A. Burton and Selma J. Burton, Husband and Wife v. Commissioner. Fletcher A. Burton v. Commissioner.Burton v. CommissionerDocket Nos. 54994, 54995.United States Tax CourtT.C. Memo 1957-42; 1957 Tax Ct. Memo LEXIS 210; 16 T.C.M. 182; T.C.M. (RIA) 57042; March 14, 19571957 Tax Ct. Memo LEXIS 210">*210 Petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625211/ | RICHARD A YANCY AND IRENE YANCY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentYancy v. CommissionerDocket No. 8927-83.United States Tax CourtT.C. Memo 1984-431; 1984 Tax Ct. Memo LEXIS 241; 48 T.C.M. 872; T.C.M. (RIA) 84431; August 13, 1984. 1984 Tax Ct. Memo LEXIS 241">*241 From 1971 through 1983, peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625254/ | S. Jacob Sens v. Commissioner. S. Jacob Sens and Celia W. Sens v. Commissioner.Sens v. CommissionerDocket Nos. 51210, 51211.United States Tax CourtT.C. Memo 1956-279; 1956 Tax Ct. Memo LEXIS 15; 15 T.C.M. (CCH) 1449; T.C.M. (RIA) 56279; December 26, 1956Joseph F. Lawless, Jr., Esq., for the respondent. KERN Memorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4476974/ | SUPPLEMENTAL OPINION. Harron, Judge: The original report in these proceedings is found in 22 T. C. 612. The Commissioner has determined, in the deficiency notices and by his pleadings, that there are deficiencies in income tax as follows: Docket No. Petitioner Year Original deficiency Increased deficiency 43366_ Beulah... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625256/ | DARIUS SCHOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchott v. CommissionerDocket No. 27400-88United States Tax CourtT.C. Memo 1991-457; 1991 Tax Ct. Memo LEXIS 506; 62 T.C.M. (CCH) 766; T.C.M. (RIA) 91457; September 19, 1991, Filed *506 Darius Schott, pro se. J. Michal Nathan, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625257/ | CHARLES H. STODDARD AND CLARA L. STODDARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSTODDARD v. COMMISSIONERDocket No. 25278-92United States Tax CourtT.C. Memo 1993-400; 1993 Tax Ct. Memo LEXIS 412; 66 T.C.M. (CCH) 585; August 31, 1993, Filed *412 Decision will be entered under Rule 155. Charles H. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625259/ | TOM (FAYETTE T.) MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 18273.United States Board of Tax Appeals19 B.T.A. 140; 1930 BTA LEXIS 2457; February 28, 1930, Promulgated *2457 1. An amount paid by the petitioner for services of an architect in preparing plans for a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625260/ | WILLIAMSON & RAUERS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Williamson & Rauers Co. v. CommissionerDocket No. 11292.United States Board of Tax Appeals12 B.T.A. 476; 1928 BTA LEXIS 3521; June 8, 1928, Promulgated *3521 The petitioner held to be a personal service corporation for the fiscal year... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625262/ | APPEAL OF GUYTON & CUMFER MANUFACTURING CO.Guyton & Cumfer Mfg. Co. v. CommissionerDocket No. 2853.United States Board of Tax Appeals2 B.T.A. 312; 1925 BTA LEXIS 2456; July 11, 1925, Decided Submitted May 13, 1925. *2456 Jonathan B. Cook, C.P.A., for the taxpayer. J. Harry Byrne, Esq., for the Commissioner. *312 Be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625252/ | BUENA VISTA LAND & DEVELOPMENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Buena Vista Land & Dev. Co. v. CommissionerDocket No. 2025.United States Board of Tax Appeals13 B.T.A. 895; 1928 BTA LEXIS 3156; October 10, 1928, Promulgated 1928 BTA LEXIS 3156">*3156 In the absence of evidence from which... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625264/ | Millard H. Hall and Mettie Burma Hall, Petitioners v. Commissioner of Internal Revenue, RespondentHall v. CommissionerDocket Nos. 1942-66, 1528-67United States Tax Court50 T.C. 186; 1968 U.S. Tax Ct. LEXIS 136; April 30, 1968, Filed 1968 U.S. Tax Ct. LEXIS 136">*136 Decisions will be entered under Rule 50. 1. Held, a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625268/ | STEVE AND ANN T. SIKET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSiket v. CommissionerDocket No. 2690-77.United States Tax CourtT.C. Memo 1978-124; 1978 Tax Ct. Memo LEXIS 392; 37 T.C.M. 548; T.C.M. (RIA) 780124; March 29, 1978, Filed 1978 Tax Ct. Memo LEXIS 392">*392 Steve Siket, pro se. Jack E. Pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625270/ | WIRT FRANKLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Franklin v. CommissionerDocket No. 9267.United States Board of Tax Appeals8 B.T.A. 977; 1927 BTA LEXIS 2765; October 24, 1927, Promulgated 1927 BTA LEXIS 2765">*2765 The deficiency asserted for 1916 is under the facts barred by the statute of l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625212/ | SAPPHIRE LANDS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent GARNET LANDS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSapphire Lands, Inc. v. CommissionerDocket Nos. 1587-70, 1588-70.United States Tax CourtT.C. Memo 1973-23; 1973 Tax Ct. Memo LEXIS 264; 32 T.C.M. 82; T.C.M. (RIA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625214/ | ANSON EVANS, PHILIP J. NOONAN, AND WALTER T. NOONAN, TRUSTEES, F. R. NOONAN ESTATE TRUST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Evans v. CommissionerDocket No. 62664.United States Board of Tax Appeals29 B.T.A. 710; 1934 BTA LEXIS 1491; January 10, 1934, Promulgated 1934 BTA LEXIS 1491">*1491 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625215/ | E. J. LORIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PHILIP GOLDENBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lorie v. CommissionerDocket Nos. 27526, 27527.United States Board of Tax Appeals21 B.T.A. 612; 1930 BTA LEXIS 1825; December 10, 1930, Promulgated 1930 BTA LEXIS 1825... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625217/ | Esther Melnick Teitelbaum, Petitioner, v. Commissioner of Internal Revenue, RespondentTeitelbaum v. CommissionerDocket No. 75381United States Tax Court40 T.C. 223; 1963 U.S. Tax Ct. LEXIS 135; May 3, 1963, Filed 1963 U.S. Tax Ct. LEXIS 135">*135 Decision will be entered for the respondent. Where after making a jeopard... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625220/ | THE TRAVELERS BANK & TRUST COMPANY, EXECUTOR UNDER THE WILL OF JOHN H. NOLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Travelers Bank & Trust Co. v. CommissionerDocket No. 46686.United States Board of Tax Appeals29 B.T.A. 88; 1933 BTA LEXIS 999; October 10, 1933, Promulgated 1933 BTA LEXIS 999">*999 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625221/ | ROGERS, BROWN & CROCKER BROS., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Rogers, Brown & Crocker Bros., Inc. v. CommissionerDocket No. 67581.United States Board of Tax Appeals32 B.T.A. 307; 1935 BTA LEXIS 967; March 29, 1935, Promulgated 1935 BTA LEXIS 967">*967 1. Petitioner, organized in 192... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625222/ | J. Ray Cook v. Commissioner.Cook v. CommissionerDocket No. 32037.United States Tax Court1952 Tax Ct. Memo LEXIS 151; 11 T.C.M. 707; T.C.M. (RIA) 52211; June 30, 19521952 Tax Ct. Memo LEXIS 151">*151 Donald B. Clark, Esq., for the petitioner. Everett E. Smith, Esq., for the respondent. HARRON Memorandum Findings of Fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625224/ | A. AND J., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.A. & J., Inc. v. CommissionerDocket No. 80815.United States Board of Tax Appeals38 B.T.A. 1248; 1938 BTA LEXIS 764; November 29, 1938, Promulgated 1938 BTA LEXIS 764">*764 1. Upon the evidence it is found as a fact that petitioner during the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625225/ | Henry W. Minor v. Commissioner. Henry W. Minor and May Belle H. Minor v. Commissioner.Minor v. CommissionerDocket Nos. 53544, 53545.United States Tax CourtT.C. Memo 1956-175; 1956 Tax Ct. Memo LEXIS 117; 15 T.C.M. 906; T.C.M. (RIA) 56175; July 27, 1956John A. Darsey, Esq., Hurt Building, Atlanta, Ga., for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625226/ | THOMAS R. SUTHERLAND AND SALLY L. SUTHERLAND, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentSutherland v. CommissionerDocket No. 10776-88United States Tax CourtT.C. Memo 1991-619; 1991 Tax Ct. Memo LEXIS 666; 62 T.C.M. 1533; T.C.M. (RIA) 91619; December 12, 1991, Filed 1991 Tax Ct. Memo LEXIS 666">*666 D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625228/ | CHARLES L. & BILLIE W. ETHERIDGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEtheridge v. CommissionerDocket No. 1027-76.United States Tax CourtT.C. Memo 1977-175; 1977 Tax Ct. Memo LEXIS 269; 36 T.C.M. 724; T.C.M. (RIA) 770175; June 8, 1977, Filed Charles L. Etheridge and Billie W. Etheridge, pro se. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625229/ | GEO. H. BOWMAN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Geo. H. Bowman Co. v. CommissionerDocket No. 9961.United States Board of Tax Appeals7 B.T.A. 399; 1927 BTA LEXIS 3190; June 17, 1927, Promulgated 1927 BTA LEXIS 3190">*3190 The cost of permanent improvements voluntarily made to leased prem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625230/ | MRS. GRANT SMITH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. W. E. HAUSER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Smith v. CommissionerDocket Nos. 43300-43302, 43305, 43306.United States Board of Tax Appeals26 B.T.A. 1178; 1932 BTA LEXIS 1175; October 12, 1932, Promulgated 1932 B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625231/ | Frank J. Longo, et al. 1 v. Commissioner. Longo v. CommissionerDocket Nos. 339-66 - 341-66.United States Tax CourtT.C. Memo 1968-217; 1968 Tax Ct. Memo LEXIS 82; 27 T.C.M. 1075; T.C.M. (RIA) 68217; September 26, 1968. Filed John E. Glover, for the petitioners in docket No. 339-66. Kenneth J. Murphy, Jr., 6435 Wilshire ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625233/ | PEAVY-BYRNES LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Peavy-Byrnes Lumber Co. v. CommissionerDocket No. 15824.United States Board of Tax Appeals38 B.T.A. 249; 1938 BTA LEXIS 891; August 4, 1938, Promulgated 1938 BTA LEXIS 891">*891 Petitioner seeks special assessment for reasons name... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625234/ | Estate of A. Carl Borner, Deceased, Bertha J. Borner, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Borner v. CommissionerDocket No. 39669United States Tax Court25 T.C. 584; 1955 U.S. Tax Ct. LEXIS 13; December 20, 1955, Filed 1955 U.S. Tax Ct. LEXIS 13">*13 Decision will be entered un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625235/ | Glenn A. Noble and Iva Lee Noble, Petitioners v. Commissioner of Internal Revenue, RespondentNoble v. CommissionerDocket No. 4276-76United States Tax Court70 T.C. 916; 1978 U.S. Tax Ct. LEXIS 59; September 13, 1978, Filed 1978 U.S. Tax Ct. LEXIS 59">*59 Decision will be entered under Rule 155. Petitioner's businesses ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625236/ | LOUIS DEMPF, JR. AND STELLA M. DEMPF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDempf v. CommissionerDocket No. 15363-79.United States Tax CourtT.C. Memo 1981-720; 1981 Tax Ct. Memo LEXIS 26; 43 T.C.M. 138; T.C.M. (RIA) 81720; December 21, 1981. Louis Dempf, Jr., pro se. Bradford A. Johnson, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625237/ | SUMTER COCA-COLA BOTTLING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Sumter Coca-Cola Bottling Co. v. CommissionerDocket No. 9079.United States Board of Tax Appeals7 B.T.A. 890; 1927 BTA LEXIS 3084; July 30, 1927, Promulgated 1927 BTA LEXIS 3084">*3084 1. The value of an exclusive right to bottl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625238/ | JOSEPH RONALD JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENTJones v. CommissionerDocket No. 6221-80.United States Tax CourtT.C. Memo 1981-458; 1981 Tax Ct. Memo LEXIS 284; 42 T.C.M. 843; T.C.M. (RIA) 81458; August 25, 1981. Joseph Ronald Jones, pro se. John F. Dean, for the respondent. WILBURMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625239/ | ROSCOE PETERS DAWSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT B. DAWSON, JR. and MARY E. DAWSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDawson v. CommissionerDocket Nos. 2056-78, 2080-78.United States Tax CourtT.C. Memo 1981-618; 1981 Tax Ct. Memo LEXIS 113; 42 T.C.M. 1516... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625240/ | IRENEE DU PONT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Du Pont v. CommissionerDocket No. 41368.United States Board of Tax Appeals20 B.T.A. 482; 1930 BTA LEXIS 2102; August 6, 1930, Promulgated 1930 BTA LEXIS 2102">*2102 TRUST - INCOME - INSURANCE. - Where the petitioner created trusts and the inco... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625241/ | APPEAL OF THE RYAN CO.Ryan Co. v. CommissionerDocket No. 54.United States Board of Tax Appeals2 B.T.A. 764; 1925 BTA LEXIS 2273; October 1, 1925, Decided Submitted April 27, 1925. 1925 BTA LEXIS 2273">*2273 1. Upon concessions by the taxpayer that certain credits on the books of a corporation were dividends and by t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625242/ | THE FIRST NATIONAL BANK, PHILIPSBURG, PENNSYLVANIA, PETITIONER, v. Commissioner of Internal Revenue, Respondent.First Nat'l Bank v. CommissionerDocket No. 101772.United States Board of Tax Appeals43 B.T.A. 456; 1941 BTA LEXIS 1501; January 30, 1941, Promulgated 1941 BTA LEXIS 1501">*1501 After default of a note secure... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625245/ | Old Town Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentOld Town Corp. v. CommissionerDocket No. 81740United States Tax Court37 T.C. 845; 1962 U.S. Tax Ct. LEXIS 198; February 1, 1962, Filed 1962 U.S. Tax Ct. LEXIS 198">*198 Decision will be entered under Rule 50. McGraw, contemplating the pur... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625246/ | APPEAL OF ANNIE S. KENNEDY ET AL., EXECUTORS, ESTATE OF D. J. KENNEDY, DECEASED.Kennedy v. CommissionerDocket No. 5244.United States Board of Tax Appeals4 B.T.A. 330; 1926 BTA LEXIS 2305; July 23, 1926, Decided 1926 BTA LEXIS 2305">*2305 1. The value of certain shares of stock forming a part of the gross estate of th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625247/ | Edith L. Joyce v. Commissioner.Joyce v. CommissionerDocket No. 5617-64.United States Tax CourtT.C. Memo 1966-175; 1966 Tax Ct. Memo LEXIS 109; 25 T.C.M. 914; T.C.M. (RIA) 66175; July 25, 1966Donald L. Alderton, for the petitioner. Merritt S. Yoelin, for the respondent. FAYMemorandum Findings of Fact and Opinion FAY, J... | 01-04-2023 | 11-21-2020 |
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