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https://www.courtlistener.com/api/rest/v3/opinions/4625248/ | Gabriel Field and Rose E. Field v. Commissioner.Field v. CommissionerDocket No. 51782.United States Tax CourtT.C. Memo 1956-122; 1956 Tax Ct. Memo LEXIS 173; 15 T.C.M. 631; T.C.M. (RIA) 56122; May 21, 19561956 Tax Ct. Memo LEXIS 173">*173 Emanuel Thebner, Esq., for the petitioners. Emil Sebetic, Esq., for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625249/ | PASQUALE N. CASSETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCassetta v. CommissionerDocket No. 10581-76.United States Tax CourtT.C. Memo 1979-384; 1979 Tax Ct. Memo LEXIS 139; 39 T.C.M. 188; T.C.M. (RIA) 79384; September 19, 1979, Filed Archibald U. Braunfeld, for the petitioner. Ellis L. Reemer, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512658/ | IN THE COURT OF APPEALS OF IOWA
No. 18-1584
Filed March 4, 2020
STATE OF IOWA,
Plaintiff-Appellee,
vs.
CARRIE ANN CARRE,
Defendant-Appellant.
________________________________________________________________
Appeal from the Iowa Distr... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625272/ | GREEN'S ADVERTISING AGENCY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green's Advertising Agency v. CommissionerDocket Nos. 6410, 9388.United States Board of Tax Appeals8 B.T.A. 393; 1927 BTA LEXIS 2900; September 29, 1927, Promulgated 1927 BTA LEXIS 2900">*2900 On the evidence, held, the petitioner ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625273/ | MICHAEL J. RAVIN AND BARBARA S. RAVIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRavin v. CommissionerDocket No. 13072-80.United States Tax CourtT.C. Memo 1981-107; 1981 Tax Ct. Memo LEXIS 633; 41 T.C.M. 1064; T.C.M. (RIA) 81107; March 9, 1981. Ronald K. Van Wert, for the petitioners. Michael1981 Tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625275/ | ESTATE OF R. J. MACKENZIE, BRUCE HEATHCOTE, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mackenzie v. CommissionerDocket No. 11141.United States Board of Tax Appeals8 B.T.A. 740; 1927 BTA LEXIS 2825; October 10, 1927, Promulgated 1927 BTA LEXIS 2825">*2825 On the evidence, held that the a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625276/ | Appeal of W. W. CARTER CO.W. W. Carter Co. v. CommissionerDocket No. 689.United States Board of Tax Appeals1 B.T.A. 849; 1925 BTA LEXIS 2775; March 23, 1925, decided Submitted March 2, 1925. 1925 BTA LEXIS 2775">*2775 A corporation, on September 1, 1912, acquired, at a cost of $11,000, a leasehold interest for a term... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625277/ | MEDICAL RESOURCES, LTD., ROBERT F. PLUMMER, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MED-SCIENCES, LTD.-I, SCIENCE & INDUSTRY RESOURCES, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMedical Resources, Ltd. v. CommissionerDocket Nos. 8952-89... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625278/ | Estate of Charles H. James, Deceased, The First Pennsylvania Banking and Trust Company, and Charles Mason James, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of James v. CommissionerDocket No. 93291United States Tax Court40 T.C. 494; 1963 U.S. Tax Ct. LEXIS 107; June 4, 1963, Filed 1963 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625280/ | THE THEW SHOVEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thew Shovel Co. v. CommissionerDocket No. 102007.United States Board of Tax Appeals45 B.T.A. 920; 1941 BTA LEXIS 1048; December 9, 1941, Promulgated 1941 BTA LEXIS 1048">*1048 CREDIT - CONTRACTS RESTRICTING DIVIDENDS. - In corresponde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625281/ | LILLIE M. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK H. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WALTER E. JONES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones v. CommissionerDocket Nos. 28613-28615.United States Board of Tax Appeals21 B.T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625282/ | JOURNAL & TRIBUNE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Journal & Tribune Co. v. CommissionerDocket No. 15413.United States Board of Tax Appeals15 B.T.A. 208; 1929 BTA LEXIS 2902; February 5, 1929, Promulgated 1929 BTA LEXIS 2902">*2902 The amount expended in building up a capital asset desi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625284/ | Davis Hospital, Inc., formerly Davis Hospital and Training School for Nurses, Inc. v. Commissioner.Davis Hosp., Inc. v. CommissionerDocket No. 496.United States Tax Court1945 Tax Ct. Memo LEXIS 268; 4 T.C.M. 312; T.C.M. (RIA) 45097; March 14, 1945Newman A. Townsend, Esq., and John M. Robinson, Esq., for the petitioner.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625285/ | Edward J. Kelly, Petitioner, v. Commissioner of Internal Revenue, RespondentKelly v. CommissionerDocket No. 35676United States Tax Court19 T.C. 27; 1952 U.S. Tax Ct. LEXIS 73; October 13, 1952, Promulgated 1952 U.S. Tax Ct. LEXIS 73">*73 Decision will be entered under Rule 50. Gifts of trust income required to be paid... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625286/ | ALLAN J. AND DONNA L. PEARLMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPearlman v. CommissionerDocket No. 27246-86United States Tax CourtT.C. Memo 1995-182; 1995 Tax Ct. Memo LEXIS 176; 69 T.C.M. 2460; April 18, 1995, Filed 1995 Tax Ct. Memo LEXIS 176">*176 Decision will be entered for respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625287/ | Sidney W. Rosen and Lorraine S. Rosen, Petitioners v. Commissioner of Internal Revenue, RespondentRosen v. CommissionerDocket No. 5590-77United States Tax Court71 T.C. 226; 1978 U.S. Tax Ct. LEXIS 25; November 21, 1978, Filed 1978 U.S. Tax Ct. LEXIS 25">*25 Decision will be entered under Rule 155. T made an unrestrict... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625288/ | WILLIE A. CURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCurry v. CommissionerDocket No. 7046-75.United States Tax CourtT.C. Memo 1980-378; 1980 Tax Ct. Memo LEXIS 204; 40 T.C.M. 1212; T.C.M. (RIA) 80378; September 15, 1980, Filed 1980 Tax Ct. Memo LEXIS 204">*204 Francis J. Elward and Eric B. Jorgens... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625290/ | Crane Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentCrane Mills v. CommissionerDocket Nos. 28390, 41544United States Tax Court35 T.C. 580; 1961 U.S. Tax Ct. LEXIS 248; January 18, 1961, Filed 1961 U.S. Tax Ct. LEXIS 248">*248 Decisions will be entered under Rule 50. Prior to December 1939 petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625291/ | Ambac Industries, Inc., Formerly Known as American Bosch Arma Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentAmbac Industries, Inc. v. CommissionerDocket No. 1665-70United States Tax Court59 T.C. 670; 1973 U.S. Tax Ct. LEXIS 172; 59 T.C. No. 66; February 13, 1973, Filed 1973 U.S. Tax Ct. LEXIS 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625293/ | B. A. Carpenter, Petitioner, v. Commissioner of Internal Revenue, RespondentCarpenter v. CommissionerDocket No. 30631United States Tax Court20 T.C. 603; 1953 U.S. Tax Ct. LEXIS 122; June 15, 1953, Promulgated 1953 U.S. Tax Ct. LEXIS 122">*122 Decision will be entered under Rule 50. 1. Income -- Cooperative -- Revolvin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625294/ | Estate of Mildred Herschede Jung, Deceased, Ruth J. Conway, Executrix, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Jung v. CommissionerDocket No. 20221-88United States Tax Court101 T.C. 412; 1993 U.S. Tax Ct. LEXIS 69; 101 T.C. No. 28; November 10, 1993, Filed 1993 U.S. Tax Ct. LEXIS 69">*69 Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625296/ | WALDEN KNIFE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Walden Knife Co. v. CommissionerDocket Nos. 12977, 26163.United States Board of Tax Appeals17 B.T.A. 1236; 1929 BTA LEXIS 2167; November 5, 1929, Promulgated 1929 BTA LEXIS 2167">*2167 AFFILIATION. - Upon the facts proven petitioner held to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625297/ | MRS. H. C. WALKER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. C. WALKER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MRS. ELIAS GOLDSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELIAS GOLDSTEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RES... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625298/ | Erard A. Matthiessen and Elizabeth C. Matthiessen, Petitioners, v. Commissioner of Internal Revenue, RespondentMatthiessen v. CommissionerDocket No. 24666United States Tax Court16 T.C. 781; 1951 U.S. Tax Ct. LEXIS 228; April 13, 1951, Promulgated 1951 U.S. Tax Ct. LEXIS 228">*228 Decision will be entered for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625300/ | National Creations, Inc. et al. 1 v. Commissioner. National Creations, Inc. v. CommissionerDocket Nos. 34994, 34995, 34996.United States Tax Court1953 Tax Ct. Memo LEXIS 362; 12 T.C.M. 182; T.C.M. (RIA) 53062; February 20, 1953William J. Reinhart, Jr., Esq., for the petitioners. Robert Margolis, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625301/ | ESTATE OF SYLVIA H. ROEMER, DECEASED, ELIZABETH TAYLOR, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Roemer v. CommissionerDocket No. 22286-81.United States Tax CourtT.C. Memo 1983-509; 1983 Tax Ct. Memo LEXIS 281; 46 T.C.M. 1176; T.C.M. (RIA) 83509; August 22, 1983. 1983 Tax Ct. Memo ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625303/ | Estate of Robert L. Clymer, Deceased, Edward O. Steely and Doylestown Trust Company, Executors v. Commissioner.Estate of Clymer v. CommissionerDocket No. 48525.United States Tax CourtT.C. Memo 1954-112; 1954 Tax Ct. Memo LEXIS 132; 13 T.C.M. 715; T.C.M. (RIA) 54218; July 30, 1954, Filed George Craven, Esq., Packard Bui... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625304/ | John I. Morrill v. Commissioner.Morrill v. CommissionerDocket No. 12687.United States Tax Court1949 Tax Ct. Memo LEXIS 259; 8 T.C.M. 163; T.C.M. (RIA) 49033; February 21, 19491949 Tax Ct. Memo LEXIS 259">*259 Scott P. Crampton, Esq., and Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D.C., for the petitioner. Fra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625305/ | LORRAINE MANVILLE GOULD DRESSELHUYS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dresselhuys v. CommissionerDocket No. 88887.United States Board of Tax Appeals40 B.T.A. 30; 1939 BTA LEXIS 916; June 6, 1939, Promulgated 1939 BTA LEXIS 916">*916 Petitioner transferred to a trustee funds to be paid to a c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625306/ | SPENCER D. STEWART AND MARY JANE STEWART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentStewart v. CommissionerDocket No. 1697-78.United States Tax CourtT.C. Memo 1982-209; 1982 Tax Ct. Memo LEXIS 532; 43 T.C.M. 1119; T.C.M. (RIA) 82209; April 21, 1982. James Powers, for the petitioners. Brad S. Ostroff,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625307/ | READING HARDWARE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reading Hardware Co. v. CommissionerDocket No. 5059.United States Board of Tax Appeals7 B.T.A. 337; 1927 BTA LEXIS 3198; June 15, 1927, Promulgated 1927 BTA LEXIS 3198">*3198 1. There is no basis under section 207 of the Revenue Act of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625308/ | Appeal of CITIZENS LOAN ASSOCIATION.Citizens Loan Asso. v. CommissionerDocket No. 412.United States Board of Tax Appeals1 B.T.A. 518; 1925 BTA LEXIS 2902; January 31, 1925, decided Submitted January 14, 1925. 1925 BTA LEXIS 2902">*2902 Under the facts disclosed by this appeal the income of the taxpayer was that of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625309/ | George D. Meriwether and Sherron F. Meriwether v. Commissioner.Meriwether v. CommissionerDocket No. 2732-69.United States Tax CourtT.C. Memo 1971-297; 1971 Tax Ct. Memo LEXIS 36; 30 T.C.M. 1256; T.C.M. (RIA) 71297; November 23, 1971, Filed 1971 Tax Ct. Memo LEXIS 36">*36 Petitioner made three personal loans totalling ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625310/ | Richard M. Gooding and Marcella M. Gooding, Husband and Wife v. Commissioner.Gooding v. CommissionerDocket No. 85694.United States Tax CourtT.C. Memo 1961-299; 1961 Tax Ct. Memo LEXIS 50; 20 T.C.M. 1542; T.C.M. (RIA) 61299; October 30, 1961Joe S. Gullo, Esq., for the petitioners. Charles C. Shaw, Jr., Esq., for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625311/ | NEWARK MILK AND CREAM COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newark Milk & Cream Co. v. CommissionerDocket No. 22350.United States Board of Tax Appeals23 B.T.A. 14; 1931 BTA LEXIS 1942; May 1, 1931, Promulgated 1931 BTA LEXIS 1942">*1942 Chas. D. Hamel, Esq., and Lee I. Park, Esq., for the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625312/ | Maurice A. Mittelman and Carmyle Mittelman, Petitioners, v. Commissioner of Internal Revenue, RespondentMittelman v. CommissionerDocket No. 6647United States Tax Court7 T.C. 1162; 1946 U.S. Tax Ct. LEXIS 33; November 15, 1946, Promulgated 1946 U.S. Tax Ct. LEXIS 33">*33 Decision will be entered under Rule 50. 1. Petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625313/ | Lillian R. Chertoff, Petitioner, v. Commissioner of Internal Revenue, Respondent. George J. Chertoff, Petitioner, v. Commissioner of Internal Revenue, RespondentChertoff v. CommissionerDocket Nos. 4382, 4383United States Tax Court6 T.C. 266; 1946 U.S. Tax Ct. LEXIS 286; February 27, 1946, Promulgated 1946 U.S. Tax Ct.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625314/ | ESTATE OF CLYDE ROGERS, DECEASED, EARLENE ROGERS, ADMINISTRATRIX, and EARLENE ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Rogers v. CommissionerDocket No. 5770-74.United States Tax CourtT.C. Memo 1979-178; 1979 Tax Ct. Memo LEXIS 348; 38 T.C.M. 749; T.C.M. (RIA) 79178; May 8, 1979, File... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625315/ | DOROTHY A. D. ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Allen v. CommissionerDocket No. 88569.United States Board of Tax Appeals38 B.T.A. 871; 1938 BTA LEXIS 817; October 13, 1938, Promulgated 1938 BTA LEXIS 817">*817 A gift in trust absolute on its face made by an infant is not subject to tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625317/ | PARKSIDE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BEACONCREST, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentParkside, Inc. v. CommissionerDocket Nos. 2885-71; 2886-71United States Tax CourtT.C. Memo 1975-14; 1975 Tax Ct. Memo LEXIS 359; 34 T.C.M. 54; T.C.M. (RIA) 750014; Janu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625318/ | Holmes Enterprises, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentHolmes Enterprises, Inc. v. CommissionerDocket No. 9346-76United States Tax Court69 T.C. 114; 1977 U.S. Tax Ct. LEXIS 32; October 26, 1977, Filed 1977 U.S. Tax Ct. LEXIS 32">*32 Decision will be entered under Rule 155. Petitioner is a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625320/ | ELIZABETH B. WALLACE, EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF EMMA A. MILLER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wallace v. CommissionerDocket Nos. 59414, 59970.United States Board of Tax Appeals27 B.T.A. 902; 1933 BTA LEXIS 1282; March 11, 1933, Promulgated 1933 BTA LEXIS 1282... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625323/ | MARTIN F. TIERNAN, TRUSTEE, MARTIN F. TIERNAN TRUST FOR MARTIN T., CHARLES W., JOHN W., ANN C. AND MARY E. TIERNAN, PETITIONER, ET AL., 1v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Tiernan v. CommissionerDocket Nos. 83167, 83169, 83171, 83173, 83175, 83177, 84276, 84277, 84278, 84279, 84291, 84292, 84293, 84294.U... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625324/ | Fotochrome, Inc. (Successor by Merger to Fotochrome Color Corp.), et al. 1 Petitioners v. Commissioner of Internal Revenue, RespondentFotochrome, Inc. v. CommissionerDocket Nos. 1077-68 -- 1084-68United States Tax Court57 T.C. 842; 1972 U.S. Tax Ct. LEXIS 157; March 23, 1972, Filed 1972 U.S. Tax Ct. LEXIS 157">*157 Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625325/ | J. E. BIGGS, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Biggs v. CommissionerDocket No. 15255.United States Board of Tax Appeals15 B.T.A. 1092; 1929 BTA LEXIS 2728; March 26, 1929, Promulgated 1929 BTA LEXIS 2728">*2728 Petitioner, his wife and two sons, with four others, formed a partnership whi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625326/ | KATHLEEN S. SIMPSON AND GEORGE T. SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSimpson v. Comm'rDocket No. 26619-11.United States Tax Court141 T.C. 331; 2013 U.S. Tax Ct. LEXIS 30; 141 T.C. No. 10; October 28, 2013, Filed2013 U.S. Tax Ct. LEXIS 30">*30 Decision will be entered under Rule 155.P-W ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512662/ | IN THE COURT OF APPEALS OF IOWA
No. 19-0706
Filed March 4, 2020
STATE OF IOWA,
Plaintiff-Appellee,
vs.
ALICIA MARIE RIOS,
Defendant-Appellant.
________________________________________________________________
Appeal from the Iowa D... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625353/ | WALTER E. AND WILMA KUHN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kuhn v. CommissionerDocket Nos. 7731-79, 704-80, 705-80.United States Tax CourtT.C. Memo 1981-207; 1981 Tax Ct. Memo LEXIS 541; 41 T.C.M. (CCH) 1372; T.C.M. (RIA) 81207; April 27, 1981. Walter E. Kuhn, pro se. William P. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477053/ | OPINION. Raum, Judge: 1. Petitioners contend that they are entitled to business deductions in each of the taxable years equivalent to the $2,000 monthly payments decedent received from Ellington. They argue that the decedent was personally acquainted with many prominent persons and executives of many of America’s large... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625356/ | JERRY W. AND JEANNETTE MULDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMulder v. CommissionerDocket No. 33637-85.United States Tax CourtT.C. Memo 1987-363; 1987 Tax Ct. Memo LEXIS 363; 53 T.C.M. (CCH) 1429; T.C.M. (RIA) 87363; July 23, 1987; Reversed and Remanded September 19, 1988 Merle R. Flagg, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625357/ | APPEAL OF ROBERT H. McCORMICK ET AL. 1McCormick v. CommissionerDocket No. 1605.United States Board of Tax Appeals2 B.T.A. 430; 1925 BTA LEXIS 2406; September 7, 1925, Decided Submitted June 10, 1925. *2406 A reasonable allowance for exhaustion, wear and tear, including a reasonable allowance for obsolescence, determi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625359/ | F. T. Bedford v. Commissioner.Bedford v. CommissionerDocket No. 112750.United States Tax Court1944 Tax Ct. Memo LEXIS 286; 3 T.C.M. (CCH) 374; T.C.M. (RIA) 44123; April 17, 1944*286 Holt S. McKinney, Esq., 122 E. 42nd St., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq., for the respondent. HARRON Sup... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625360/ | APPEAL OF THE KOLYNOS CO.Kolynos Co. v. CommissionerDocket No. 4130.United States Board of Tax Appeals4 B.T.A. 520; 1926 BTA LEXIS 2267; July 29, 1926, Decided *2267 The petitioner and Kolynos, Inc., were affiliated during the fiscal years ended August 31, 1917, 1918, and 1919, respectively. K. N. Parkinson, Esq., an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625362/ | Moses Mitnick (Also Known as Eddie Lewis), Petitioner, v. Commissioner of Internal Revenue, RespondentMitnick v. CommissionerDocket No. 16971United States Tax Court13 T.C. 1; 1949 U.S. Tax Ct. LEXIS 136; July 5, 1949, Promulgated *136 Decision will be entered for respondent. Upon the facts, held (1) petitioner has not... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625364/ | Richard Jiu and Theodora G. Jiu v. Commissioner.Jiu v. CommissionerDocket No. 4039-70 SCUnited States Tax CourtT.C. Memo 1971-48; 1971 Tax Ct. Memo LEXIS 283; 30 T.C.M. (CCH) 220; T.C.M. (RIA) 71048; March 23, 1971, Filed. Richard Jiu, pro se, 2009 Upland St. San Pedro, Calif. Melvern Stein, for the respondent. JOHNS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625367/ | LEO KUBIK, TRANSFEREE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKubik v. CommissionerDocket No. 5960-68.United States Tax CourtT.C. Memo 1974-62; 1974 Tax Ct. Memo LEXIS 257; 33 T.C.M. (CCH) 302; T.C.M. (RIA) 74062; March 12, 1974, Filed. *257 1. Held: Missouri Valley Distributors, Inc., a valid tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625370/ | Jean Renoir and Dido Freire Renoir, Petitioners, v. Commissioner of Internal Revenue, RespondentRenoir v. CommissionerDocket No. 87205United States Tax Court37 T.C. 1180; 1962 U.S. Tax Ct. LEXIS 163; March 30, 1962, Filed *163 Decision will be entered under Rule 50. Petitioners received in 1956 and 1957 earned income ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625371/ | Wesley J. Rogers v. Commissioner. Estate of Dorothy H. Rogers, Deceased, Wesley J. Rogers, Administrator, and Wesley J. Rogers, individually v. Commissioner.Rogers v. CommissionerDocket Nos. 84596, 84597.United States Tax CourtT.C. Memo 1961-291; 1961 Tax Ct. Memo LEXIS 56; 20 T.C.M. (CCH) 1515; T.C.M. (RIA) 61291; Oct... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625373/ | John Dempsey Raiford and Roberta Raiford v. Commissioner.Raiford v. CommissionerDocket No. 821-65.United States Tax CourtT.C. Memo 1966-201; 1966 Tax Ct. Memo LEXIS 83; 25 T.C.M. (CCH) 1036; T.C.M. (RIA) 66201; September 15, 1966John Dempsey Raiford, pro se, 18 Voyage St., Venice, Calif. Morley H. White, for the respon... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625374/ | APPEALS OF W. WILEY WAHL AND HENRY WAHL.Wahl v. CommissionerDocket Nos. 2004 and 2292.United States Board of Tax Appeals2 B.T.A. 1106; 1925 BTA LEXIS 2149; October 30, 1925, Decided Submitted June 11, 1925. *2149 Frank I. Ford, Esq., for the taxpayer. Ward Loveless, Esq., for the Commissioner. *1106 Before GRAUPNER... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625376/ | Portable Industries, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentPortable Industries, Inc. v. CommissionerDocket No. 38640United States Tax Court24 T.C. 571; 1955 U.S. Tax Ct. LEXIS 147; June 30, 1955, Filed *147 Decision will be entered under Rule 50. 1. Petitioner gave X corporation a license un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625377/ | The Danco Company, Petitioner, v. Commissioner of Internal Revenue, RespondentDanco Co. v. CommissionerDocket No. 19519United States Tax Court14 T.C. 276; 1950 U.S. Tax Ct. LEXIS 266; February 28, 1950, Promulgated *266 Decision will be entered for the respondent. Petitioner, an Ohio corporation organized in April, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625378/ | THE L. A. WELLS CONSTRUCTION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.L. A. Wells Constr. Co. v. CommissionerDocket No. 102554.United States Board of Tax Appeals46 B.T.A. 302; 1942 BTA LEXIS 880; February 11, 1942, Promulgated *880 1. The petitioner is a contractor and files its income tax... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625379/ | All-Steel Equipment Inc., Petitioner v. Commissioner of Internal Revenue, RespondentAll-Steel Equipment, Inc. v. CommissionerDocket No. 2805-66United States Tax Court54 T.C. 1749; 1970 U.S. Tax Ct. LEXIS 60; September 30, 1970, Filed *60 Decision will be entered under Rule 50. The petitioner consistently valued its in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625380/ | J. EARL MORGAN, EXECUTOR OF THE ESTATE OF ELIZABETH S. MORGAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Morgan v. CommissionerDocket No. 82771.United States Board of Tax Appeals36 B.T.A. 588; 1937 BTA LEXIS 687; September 30, 1937, Promulgated *687 Decedent, a resident of the State of Wisc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625381/ | WILLIAM C. MILLAR AND BARBARA S. MILLAR, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Millar v. CommissionerDocket Nos. 27794-81, 27795-81, 27921-81, 27962-81, 1303-82, 13485-82.United States Tax CourtT.C. Memo 1986-592; 1986 Tax Ct. Memo LEXIS 12; 52 T.C.M. (CCH) 1200; T.C.M. (RIA) 86592; Dec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625351/ | Richard N. and Juanita D. Newbre v. Commissioner.Newbre v. CommissionerDocket No. 406-70SC.United States Tax CourtT.C. Memo 1971-165; 1971 Tax Ct. Memo LEXIS 169; 30 T.C.M. 705; T.C.M. (RIA) 71165; July 15, 1971, Filed Richard N. Newbre, pro se, 527 N. Cherokee Ave., Los Angeles, Calif. Stephen W. Simpson, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625352/ | CONTINENTAL SCREEN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Continental Screen Co. v. CommissionerDocket No. 30350.United States Board of Tax Appeals19 B.T.A. 1095; 1930 BTA LEXIS 2254; May 26, 1930, Promulgated 1930 BTA LEXIS 2254">*2254 In 1924 the petitioner was served with a notice of compl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625327/ | Harry R. and Joan E. Hoglander v. Commissioner.Hoglander v. CommissionerDocket No. 3678-70 SC.United States Tax CourtT.C. Memo 1971-113; 1971 Tax Ct. Memo LEXIS 221; 30 T.C.M. 483; T.C.M. (RIA) 71113; May 18, 1971, Filed Harry R. Hoglander, pro se, Atlantic Ave. , North Hampton, N.H.Edward DeFranceschi, for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625328/ | APPEAL OF MARKET SUPPLY CO.Market Supply Co. v. CommissionerDocket No. 5381.United States Board of Tax Appeals3 B.T.A. 841; 1926 BTA LEXIS 2536; February 18, 1926, Decided Submitted December 12, 1925. 1926 BTA LEXIS 2536">*2536 Taxpayer purchased the business, the store location, and the right to use the name of its ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625329/ | E. M. GREEN AND WIFE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Green v. CommissionerDocket No. 28983.United States Board of Tax Appeals11 B.T.A. 278; 1928 BTA LEXIS 3836; March 28, 1928, Promulgated 1928 BTA LEXIS 3836">*3836 Under the evidence, held that a part of the deficiency for each of the yea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625330/ | Estate of Sidney M. Spiegel, Deceased, Sidney M. Spiegel, Jr., Katherine J. Spiegel and Robert Michels, Executors v. Commissioner.Estate of Sidney M. Spiegel v. CommissionerDocket No. 1662.United States Tax Court1945 Tax Ct. Memo LEXIS 287; 4 T.C.M. 256; T.C.M. (RIA) 45075; February 24, 1945Harry Thom, Esq., 231 S. La ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625334/ | ESTATE OF ALBERT E. GARCIA, DECEASED, ELOIS GARCIA, EXECUTRIX, and ORA GARCIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Garcia v. CommissionerDocket No. 2344-74.United States Tax CourtT.C. Memo 1976-70; 1976 Tax Ct. Memo LEXIS 331; 35 T.C.M. 318; T.C.M. (RIA) 760070; March 9, 1976, Filed Her... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625335/ | PERKIN-ELMER CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPerkin-Elmer Corp. v. CommissionerDocket No. 28860-89United States Tax CourtT.C. Memo 1993-414; 1993 Tax Ct. Memo LEXIS 424; 66 T.C.M. 634; September 8, 1993, Filed 1993 Tax Ct. Memo LEXIS 424">*424 For petitioner: Rob... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625336/ | APPEAL OF CLIFFORD A. COOK, EXECUTOR OF THE WILL OF CHARLES A. CLAFLIN.Cook v. CommissionerDocket No. 1579.United States Board of Tax Appeals2 B.T.A. 126; 1925 BTA LEXIS 2536; June 23, 1925, Decided Submitted April 30, 1925. 1925 BTA LEXIS 2536">*2536 Value of a fractional interest in real estate determined. Charles... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625339/ | CENTRAL AUTO EQUIPMENT CO., SUCCESSOR TO BITTEL-LEFTWICH SERVICE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Auto Equipment Co. v. CommissionerDocket No. 10506.United States Board of Tax Appeals7 B.T.A. 1068; 1927 BTA LEXIS 3027; August 12, 1927, Promulgated 1927 BTA LEXIS 3027">*3027 Taxp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625340/ | RICHARD S. PAULI AND FELICIA C. PAULI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentPauli v. CommissionerDocket No. 5104-81United States Tax CourtT.C. Memo 1989-481; 1989 Tax Ct. Memo LEXIS 481; 58 T.C.M. 9; T.C.M. (RIA) 89481; September 5, 1989Alan E. Popkin and Ronald U. Lurie, for the petitioners. Henr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625343/ | L. C. Bohart Plumbing & Heating Co., Inc., Petitioner v. Commissioner of Internal Revenue, RespondentL. C. Bohart Plumbing & Heating Co. v. CommissionerDocket No. 6871-73United States Tax Court64 T.C. 602; 1975 U.S. Tax Ct. LEXIS 109; July 21, 1975, Filed 1975 U.S. Tax Ct. LEXIS 109">*109 Decision will be entered for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625344/ | J. W. Gaddy and Ruth Gaddy, Petitioners, v. Commissioner of Internal Revenue, RespondentGaddy v. CommissionerDocket No. 90213United States Tax Court38 T.C. 943; 1962 U.S. Tax Ct. LEXIS 68; September 26, 1962, Filed 1962 U.S. Tax Ct. LEXIS 68">*68 Decision will be entered under Rule 50. 1. Held, funds constituting over... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625345/ | SIDNEY AND SHEILA RIMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentRimmer v. CommissionerDocket No. 8416-93United States Tax CourtT.C. Memo 1995-215; 1995 Tax Ct. Memo LEXIS 217; 69 T.C.M. 2620; May 18, 1995, Filed 1995 Tax Ct. Memo LEXIS 217">*217 Decision will be entered for respondent. P contribu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625347/ | MICHAEL B. SMALL AND ANN SMALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmall v. CommissionerDocket No. 16461-91United States Tax CourtT.C. Memo 1992-613; 1992 Tax Ct. Memo LEXIS 639; 64 T.C.M. 1086; October 14, 1992, Filed 1992 Tax Ct. Memo LEXIS 639">*639 For Michael B. Small and Ann Small, pro se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625348/ | ESTATE OF ROBERT WOOD, DECEASED, CONSTANCE WOOD, SURVIVING SPOUSE, AND CONSTANCE WOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Wood v. CommissionerDocket No. 16170-83.United States Tax CourtT.C. Memo 1985-517; 1985 Tax Ct. Memo LEXIS 118; 50 T.C.M. 1232; T.C.M. (RIA) 85517; September 30, 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625349/ | JOSEPH T. TRIPI and MIRIAM V. TRIPI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTripi v. CommissionerDocket No. 8137-80United States Tax CourtT.C. Memo 1983-483; 1983 Tax Ct. Memo LEXIS 312; 46 T.C.M. 1094; T.C.M. (RIA) 83483; August 15, 1983. Edgar C. NeMoyer, for the petitioners. George W. Connelly,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625383/ | Pittsburgh Terminal Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentPittsburgh Terminal Corp. v. CommissionerDocket No. 562-71United States Tax Court60 T.C. 80; 1973 U.S. Tax Ct. LEXIS 142; 60 T.C. No. 10; April 23, 1973, Filed *142 Decision will be entered for the respondent. Held, petitioner s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477093/ | OPINION. Fisher, Judge: Respondent determined that gains realized by petitioner from real estate transactions during the years 1947 through 1949 are taxable as ordinary income from the sale of property held by him primarily for sale to customers in the ordinary course of his trade or business. In his return for each of... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477094/ | OPINION. PIarron, Judge: The question is whether the sum of $14,000, which petitioner received in 1948, representing increased alimony for prior years, which petitioner received from her former husband as a result of the settlement of her suit in the New Jersey Chancery Court constituted “periodic payments” within the ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477095/ | OPINION. Johnson, Judge: The first issue we must consider is whether the exchange of partnership assets for corporate stock and drawing accounts occurred in 1946 or 1947. The petitioners contend that the exchange occurred in 1946 and under section 275 (c) 1 of the 1939 Code the statute of limitations would have run aga... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477096/ | OPINION. Fisher, Judge: The issues presented for our consideration are whether a renegotiation proceeding in respect to petitioner for its fiscal year ended December 31, 1944, was timely commenced or, if so timely commenced, whether it was timely completed in accordance with the provisions of section 403 (c) (3) of the... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625384/ | RICHARD E. WARNER AND VIRGINIA A. WARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWarner v. CommissionerDocket No. 8012-72.United States Tax CourtT.C. Memo 1974-243; 1974 Tax Ct. Memo LEXIS 73; 33 T.C.M. (CCH) 1080; T.C.M. (RIA) 74243; September 19, 1974, Filed. *73 Held, respondent's determination... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625386/ | GEORGE T. HORVAT and CAROL R. HORVAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHorvat v. CommissionerDocket Nos. 11910-78, 11911-78.United States Tax CourtT.C. Memo 1980-266; 1980 Tax Ct. Memo LEXIS 326; 40 T.C.M. (CCH) 724; T.C.M. (RIA) 80266; July 21, 1980, Filed George T. Horvat, pro se. Joseph R.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625387/ | Estate of Vernon J. Reeve, Russell K. Reeve, Executor v. Commissioner.Estate of Reeve v. CommissionerDocket No. 92510.United States Tax CourtT.C. Memo 1962-115; 1962 Tax Ct. Memo LEXIS 195; 21 T.C.M. (CCH) 611; T.C.M. (RIA) 62115; May 14, 1962*195 Thomas J. Smail, Jr., Esq., for the petitioner. Robert N. Elliott, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625388/ | EARL AND BETTY CAPEHART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCapehart v. CommissionerDocket No. 7970-76.United States Tax CourtT.C. Memo 1978-409; 1978 Tax Ct. Memo LEXIS 103; 37 T.C.M. (CCH) 1704; T.C.M. (RIA) 78409; October 12, 1978, Filed Lloyd Taylor, for the petitioners. Alan Summers, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625389/ | Raymond Spector and Selma Spector, Petitioners, v. Commissioner of Internal Revenue, RespondentSpector v. CommissionerDocket No. 94867United States Tax Court42 T.C. 110; 1964 U.S. Tax Ct. LEXIS 121; April 13, 1964, Filed *121 Petitioners' representative negotiated a settlement stipulation with Government counsel, whic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625390/ | DENNIS WAYNE LINKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLinker v. CommissionerDocket No. 2261-89United States Tax CourtT.C. Memo 1993-279; 1993 Tax Ct. Memo LEXIS 282; 65 T.C.M. (CCH) 3019; June 28, 1993, Filed *282 Decision will be entered under Rule 155. Held: Petitioner is found to be an unr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625391/ | DONALD D. AND VERA H. BURK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBurk v. CommissionerDocket No. 10020-84.United States Tax CourtT.C. Memo 1986-233; 1986 Tax Ct. Memo LEXIS 375; 51 T.C.M. (CCH) 1156; T.C.M. (RIA) 86233; June 9, 1986. Donald D. Burk, pro se. Robert F. Cunningham, for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625392/ | RODNEY D. AND JUDITH E. MORRIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Morris v. CommissionerDocket Nos. 2240-84, 15031-84, 15296-84, 34605-84, 40583-84, 4548-85.United States Tax CourtT.C. Memo 1987-7; 1987 Tax Ct. Memo LEXIS 7; 52 T.C.M. (CCH) 1304; T.C.M. (RIA) 87007; January 6, 1987. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625393/ | LIVING FUNDED TRUST OF HARRY E. LYMAN, BY HARRY E. LYMAN, ONE OF ITS TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Living Funded Trust v. CommissionerDocket No. 78200.United States Board of Tax Appeals36 B.T.A. 161; 1937 BTA LEXIS 762; June 17, 1937, Promulgated *762 Petitioner is a trust estat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625394/ | Herbert L. Damner, Petitioner, v. Commissioner of Internal Revenue, RespondentDamner v. CommissionerDocket No. 2376United States Tax Court3 T.C. 638; 1944 U.S. Tax Ct. LEXIS 142; April 18, 1944, Promulgated *142 Decision will be entered under Rule 50. 1. The net worth of a business allocated between separate property ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625395/ | WARY-DICKINSON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.WARY-DICKINSON CO. v. COMMISSIONERDocket No. 8914.United States Board of Tax Appeals6 B.T.A. 269; 1927 BTA LEXIS 3568; February 19, 1927, Promulgated *3568 1. The fair market value of purchase money second mortgage notes received on... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625397/ | Robert D. Marshall and Helen B. Marshall v. Commissioner.Marshall v. CommissionerDocket No. 78898.United States Tax CourtT.C. Memo 1960-288; 1960 Tax Ct. Memo LEXIS 11; 19 T.C.M. (CCH) 1577; T.C.M. (RIA) 60288; December 30, 1960*11 Petitioners are not entitled to deduction for a nonbusiness bad debt where evidence fai... | 01-04-2023 | 11-21-2020 |
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