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https://www.courtlistener.com/api/rest/v3/opinions/4625400/ | Margarita Touche, Petitioner v. Commissioner of Internal Revenue, RespondentTouche v. CommissionerDocket No. 4462-70United States Tax Court58 T.C. 565; 1972 U.S. Tax Ct. LEXIS 95; June 29, 1972, Filed *95 Decision will be entered for the petitioner. In 1966 petitioner purportedly transferred by deed of gift a 5.25-per... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625401/ | Michael W. Patin and Sandra H. Patin, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentPatin v. CommissionerDocket Nos. 31925-83, 7434-84, 9257-84, 15992-84, 16937-84United States Tax Court88 T.C. 1086; 1987 U.S. Tax Ct. LEXIS 62; 88 T.C. No. 62; April 29, 1987April 29, 1987, Filed *62 Decisions wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625403/ | Bert B. Rand and Myra F. Rand, Petitioners, v. Commissioner of Internal Revenue, RespondentRand v. CommissionerDocket No. 76230United States Tax Court35 T.C. 956; 1961 U.S. Tax Ct. LEXIS 202; March 20, 1961, Filed *202 Decision will be entered for the respondent. During the taxable year 1953 petitioner paid to an offi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625404/ | Carolina, Clinchfield & Ohio Railway Company, Petitioner v. Commissioner of Internal Revenue, RespondentCarolina, C. & O. R. Co. v. CommissionerDocket No. 10761-78United States Tax Court82 T.C. 888; 1984 U.S. Tax Ct. LEXIS 62; 82 T.C. No. 68; June 4, 1984, Filed *62 Decision will be entered under Rule 155. 1. P, a com... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625405/ | JAMES T. SHIOSAKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentShiosaki v. CommissionerDocket Nos. 346-71, 8440-71, 4476-73.United States Tax CourtT.C. Memo 1975-28; 1975 Tax Ct. Memo LEXIS 344; 34 T.C.M. (CCH) 127; T.C.M. (RIA) 750028; February 18, 1975, Filed James T. Shiosaki, pro se. Clifford C. Larso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625407/ | JONES LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jones Lumber Co. v. CommissionerDocket No. 3275.United States Board of Tax Appeals5 B.T.A. 1159; 1927 BTA LEXIS 3659; January 25, 1927, Promulgated *3659 The debts herein were ascertained to be worthless and were charged off within the taxab... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625408/ | FRISHKORN REAL ESTATE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Frishkorn Real Estate Co. v. CommissionerDocket No. 14270.United States Board of Tax Appeals15 B.T.A. 463; 1929 BTA LEXIS 2856; February 15, 1929, Promulgated *2856 1. Accounts or commissions receivable acquired by petitioner at it... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625409/ | WALLACE HUNTINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNIE HUNTINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Huntington v. CommissionerDocket Nos. 25806, 25807.United States Board of Tax Appeals15 B.T.A. 851; 1929 BTA LEXIS 2776; March 14, 1929, Promulgated *2776 Wher... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625410/ | Sidney Alper and Sydelle Alper v. Commissioner.Alper v. CommissionerDocket No. 55715.United States Tax CourtT.C. Memo 1956-271; 1956 Tax Ct. Memo LEXIS 29; 15 T.C.M. (CCH) 1415; T.C.M. (RIA) 56271; November 30, 1956*29 Aaron M. Diamond, Esq., 132 West 43rd Street, New York, N. Y., for the petitioners. Joseph F. Rogers... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625411/ | OLIVER W. BIRCKHEAD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Birckhead v. CommissionerDocket No. 72389.United States Board of Tax Appeals33 B.T.A. 466; 1935 BTA LEXIS 749; November 14, 1935, Promulgated *749 In 1929 the petitioner contributed $16,000 to a pool which was to buy and sell shares of st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625413/ | Billy V. and Betty L. Wann v. Commissioner.Wann v. CommissionerDocket No 2301-66.United States Tax CourtT.C. Memo 1968-246; 1968 Tax Ct. Memo LEXIS 52; 27 T.C.M. (CCH) 1301; T.C.M. (RIA) 68246; October 28, 1968. Filed *52 In 1959 petitioners rented a 25-acre farm with a residence and barn located on it and moved there... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625414/ | RICHARD T. HERRICK and REGINA W. HERRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHerrick v. CommissionerDocket No. 12356-80.United States Tax CourtT.C. Memo 1984-195; 1984 Tax Ct. Memo LEXIS 479; 47 T.C.M. (CCH) 1550; T.C.M. (RIA) 84195; April 18, 1984. William A. Cruikshank, Jr.,Stanford I. Millar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625415/ | Estate of Clara Edgar, Deceased, Century National Bank & Trust Company, Executor, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Edgar v. CommissionerDocket No. 1377-77United States Tax Court74 T.C. 983; 1980 U.S. Tax Ct. LEXIS 87; August 5, 1980, Filed *87 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625416/ | Louisiana Western Lumber Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentLouisiana Western Lumber Co. v. CommissionerDocket Nos. 38643, 48798United States Tax Court22 T.C. 954; 1954 U.S. Tax Ct. LEXIS 136; July 19, 1954, Filed July 19, 1954, Filed *136 Decisions will be entered for the respond... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625417/ | HORN & HARDART BAKING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Horn & Hardart Baking Co. v. CommissionerDocket No. 32383.United States Board of Tax Appeals19 B.T.A. 704; 1930 BTA LEXIS 2338; April 25, 1930, Promulgated *2338 1. ACCOUNTING - BONUS. - Where petitioner accrued on its books during... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625418/ | ESTATE OF GEORGE A. WHEELOCK, JULIA E. WHEELOCK, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wheelock v. CommissionerDocket Nos. 12099, 13072.United States Board of Tax Appeals13 B.T.A. 828; 1928 BTA LEXIS 3176; October 8, 1928, Promulgated *3176 Held, that respondent did not err in including... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625419/ | DAVID L. AND LAURIE BIERER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBierer v. CommissionerDocket No. 19578-89United States Tax CourtT.C. Memo 1991-199; 1991 Tax Ct. Memo LEXIS 223; 61 T.C.M. (CCH) 2542; T.C.M. (RIA) 91199; May 9, 1991, Filed *223 Decision will be entered for the respondent. David L.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625420/ | The Edna Louise Dunn Trust, Morgan Guaranty Trust Company, Trustee, Petitioner v. Commissioner of Internal Revenue, RespondentDunn Trust v. CommissionerDocket No. 32031-85United States Tax Court86 T.C. 745; 1986 U.S. Tax Ct. LEXIS 120; 86 T.C. No. 46; April 17, 1986, Filed *120 Decision will be entered for the petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625422/ | RECORD WIDE DISTRIBUTORS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRecord Wide Distributors, Inc. v. CommissionerDocket No. 11595-78.United States Tax CourtT.C. Memo 1981-12; 1981 Tax Ct. Memo LEXIS 732; 41 T.C.M. (CCH) 704; T.C.M. (RIA) 81012; January 12, 1981; As Amended February 11, 1981 Claud... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625423/ | THE HARRY A. KOCH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Harry A. Koch Co. v. CommissionerDocket No. 47798.United States Board of Tax Appeals23 B.T.A. 161; 1931 BTA LEXIS 1917; May 12, 1931, Promulgated *1917 1. EXPENSES - COMPENSATION. - For 1927 the petitioner paid to its officers only... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625426/ | DETROIT TRUST COMPANY, JEANIE M. LOW AND FRANK C. PAINE, EXECUTORS OF THE WILL OF ALFRED M. LOW, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Detroit Trust Co. v. CommissionerDocket No. 70415.United States Board of Tax Appeals34 B.T.A. 586; 1936 BTA LEXIS 678; May 19, 1936, Promulgated *678 I... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625427/ | LUIS JAMES PHELPS AND THOMAS B. SCOTT, JR., AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF THOMAS B. SCOTT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phelps v. CommissionerDocket No. 50336.United States Board of Tax Appeals27 B.T.A. 1224; 1933 BTA LEXIS 1216; April 26, 1933, Promulgated *1216 In his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625428/ | JOSEPH S. WELLS ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Joseph S. Wells Asso. v. CommissionerDocket No. 54447.United States Board of Tax Appeals28 B.T.A. 271; 1933 BTA LEXIS 1145; June 6, 1933, Promulgated *1145 FAIR MARKET VALUE OF STOCK - FAILURE OF EVIDENCE TO OVERCOME PRESUMPTIVE C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625430/ | WALTER E. KRAMER, EXECUTOR, ESTATE OF JULIUS KRAMER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OLGA R. KRAMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JACOB L. SCHNADIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Kramer v. CommissionerDocket Nos. 4724... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625431/ | ESTATE OF REXFORD H. FOSTER, Deceased, MARGARET FOSTER, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Foster v. CommissionerDocket No. 16900-80United States Tax CourtT.C. Memo 1983-77; 1983 Tax Ct. Memo LEXIS 708; 45 T.C.M. (CCH) 679; T.C.M. (RIA) 83077; February 7, 1983. Joseph P. Rey... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625432/ | WASHINGTON-OREGON SHIPPERS COOPERATIVE, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWashington-Oregon Shippers Cooperative, Inc. v. CommissionerDocket No. 21299-81.United States Tax CourtT.C. Memo 1987-32; 1987 Tax Ct. Memo LEXIS 32; 52 T.C.M. (CCH) 1406; T.C.M. (RIA) 87032; January 14, 1987. Mark ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4653931/ | IN THE SUPREME COURT OF PENNSYLVANIA
MIDDLE DISTRICT
MICHAEL BAHNATKA, : No. 437 MAL 2020
:
Petitioner :
: Petition for Allowance of Appe... | 01-04-2023 | 01-22-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4625453/ | DR. EROL BASTUG, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDr. Erol Bastug, Inc. v. CommissionerDocket No. 45933-85R.United States Tax CourtT.C. Memo 1989-262; 1989 Tax Ct. Memo LEXIS 262; 57 T.C.M. (CCH) 562; T.C.M. (RIA) 89262; 11 Employee Benefits Cas. (BNA) 1120; May 30, 1989. *262 In Octobe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625455/ | William Kirkman Gray, Petitioner, v. Commissioner of Internal Revenue, RespondentGray v. CommissionerDocket No. 5192United States Tax Court5 T.C. 290; 1945 U.S. Tax Ct. LEXIS 137; June 21, 1945, Promulgated *137 Decision will be entered under Rule 50. Petitioner and his wife were domiciled in Louisiana and filed separ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477130/ | OPINION. Raum, Judge: Section 122 (b) (2) (D) was added to the Internal Revenue Code of 1939 by section 330 (b) of the Revenue Act of 1951, and provides in part as follows: SEC. 122. NET OPERATING LOSS DEDUCTION. (b) Amount of Cabby-Back and CaRey-Ovee.— * * * * * * * (2) Net oeebating loss caeby-oveb.— ******* (D) Los... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477131/ | OPINION. Bettce, Judge: The entire controversy turns upon whether the partnership, comprised of two of the petitioners, properly accrued as income in 1938 certain claims against the Government arising out of the partnership’s contract to build a library at Howard University. The library building had been substantially ... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625489/ | PERCIVAL PARRISH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parrish v. CommissionerDocket No. 103406.United States Board of Tax Appeals44 B.T.A. 144; 1941 BTA LEXIS 1379; April 9, 1941, Promulgated *1379 A taxpayer who, separated from his wife, is the sole support of his aged mother and sisters in a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625490/ | ALAN D. WEINER and PHYLLIS F. WEINER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT S. SCHULL and ROSALIND SCHULL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWeiner v. CommissionerDocket Nos. 5193-79, 5194-79.United States Tax CourtT.C. Memo 1984-163; 1984 Tax Ct. Memo LEXIS 511; 4... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625492/ | JACOBUS BROTHERS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Jacobus Bros. & Co. v. CommissionerDocket No. 24498.United States Board of Tax Appeals17 B.T.A. 36; 1929 BTA LEXIS 2367; July 31, 1929, Promulgated *2367 1. Where $95,000 was paid in 1922 in compromise of proposed additional assessmen... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625494/ | OREGON TRAIL MUSHROOM COMPANY, PAUL H. RUTTEN, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentOregon Trail Mushroom Co. v. CommissionerDocket No. 5657-89United States Tax CourtT.C. Memo 1992-293; 1992 Tax Ct. Memo LEXIS 317; 63 T.C.M. (CCH) 3045; May 19, 1992, Filed *317 Decision will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625496/ | David W. Murray, Jr. and Gretchen Murray v. Commissioner.Murray v. CommissionerDocket No. 86468.United States Tax CourtT.C. Memo 1962-2; 1962 Tax Ct. Memo LEXIS 305; 21 T.C.M. (CCH) 7; T.C.M. (RIA) 62002; January 4, 1962*305 Walter J. Murray, Esq., 3965 Penobscot Bldg., Detroit, Mich., for the petitioners. J. P. Graha... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512673/ | IN THE COURT OF APPEALS OF IOWA
No. 19-1995
Filed March 4, 2020
IN THE INTEREST OF R.B.,
Minor Child,
B.D., Mother,
Appellant.
________________________________________________________________
Appeal from the Iowa District Court for Fayet... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625456/ | Estate of Harry Holmes, Deceased, Lucy B. Holmes, Independent Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentHolmes v. CommissionerDocket No. 2943United States Tax Court3 T.C. 571; 1944 U.S. Tax Ct. LEXIS 153; April 5, 1944, Promulgated *153 Decision will be entered under Rule 50. Decedent in 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625457/ | Neil J. Driscoll and Regina G. Driscoll v. Commissioner.Driscoll v. CommissionerDocket No. 3882-70.United States Tax CourtT.C. Memo 1972-105; 1972 Tax Ct. Memo LEXIS 150; 31 T.C.M. (CCH) 418; T.C.M. (RIA) 72105; May 8, 1972, Filed. Neil J. Driscoll, pro se, 20980 Costanso St., Woodland Hills, Calif.Jonathan Brod, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625436/ | Estate of Josephine S. Barnard, Deceased, City Bank Farmers Trust Company, Executor v. Commissioner.Estate of Josephine S. Barnard v. CommissionerDocket No. 9180.United States Tax Court1947 Tax Ct. Memo LEXIS 91; 6 T.C.M. (CCH) 1034; T.C.M. (RIA) 47257; September 18, 1947*91 BLACKOrder Denying Motion for Rehearing and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625438/ | FRANCIS L. BURNS AND LILLIAN BARRY, EXECUTORS, ESTATE OF MICHAEL F. BURNS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Burns v. CommissionerDocket Nos. 14986, 21389.United States Board of Tax Appeals13 B.T.A. 293; 1928 BTA LEXIS 3276; September 5, 1928, Promulgated *3276 1. A limited partnership of N... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625439/ | The West End Co., Petitioner, v. Commissioner of Internal Revenue, RespondentWest End Co. v. CommissionerDocket No. 47182United States Tax Court23 T.C. 815; 1955 U.S. Tax Ct. LEXIS 256; January 31, 1955, Filed *256 Decision will be entered for the respondent. 1. Interest received on mortgage constituted personal holdi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625440/ | I. A. Wyant, Petitioner, v. Commissioner of Internal Revenue, RespondentWyant v. CommissionerDocket No. 4658United States Tax Court6 T.C. 565; 1946 U.S. Tax Ct. LEXIS 254; March 25, 1946, Promulgated *254 Decision will be entered under Rule 50. Taxpayer in 1934 and 1935 created 8 trusts for the benefit of his 8 childr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625441/ | Buddy Schoellkopf Products, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentBuddy Schoellkopf Products, Inc. v. CommissionerDocket No. 8117-73United States Tax Court65 T.C. 640; 1975 U.S. Tax Ct. LEXIS 2; December 31, 1975, Filed *2 Decision will be entered under Rule 155. Petitioner is a Texas corpora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625443/ | MARY D. MOORE HOLIFIELD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Holifield v. CommissionerDocket No. 10089.United States Board of Tax Appeals7 B.T.A. 1302; 1927 BTA LEXIS 2971; September 7, 1927, Promulgated *2971 A minor has the right to deduct from her gross income amounts used by her guardian to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625444/ | ALVIS and ALEITA KACZMAREK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Kaczmarek v. CommissionerDocket No. 5850-73.United States Tax CourtT.C. Memo 1975-358; 1975 Tax Ct. Memo LEXIS 18; 34 T.C.M. (CCH) 1551; T.C.M. (RIA) 750358; December 18, 1975, Filed L. Cuttone, for the petitioner. T. G. Schleier, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625445/ | EVELYN B. BLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlock v. Comm'rNo. 5676-02 United States Tax Court120 T.C. 62; 2003 U.S. Tax Ct. LEXIS 4; 120 T.C. No. 4; RIA TM 55026; January 23, 2003, Filed *4 The court determined that it lacks jurisdiction to decide a proposed amended petition, and an ord... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625446/ | E. G. ROBERTSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Robertson v. CommissionerDocket No. 28867.United States Board of Tax Appeals19 B.T.A. 534; 1930 BTA LEXIS 2378; April 9, 1930, Promulgated *2378 The real estate transactions of the petitioner based on a so-called lease option contract were sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625447/ | ALBERT CASSUTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCassuto v. CommissionerDocket Nos. 1661-82; 21546-87.1United States Tax CourtT.C. Memo 1989-62; 1989 Tax Ct. Memo LEXIS 62; 56 T.C.M. (CCH) 1230; T.C.M. (RIA) 89062; February 13, 1989. Thomas LoPresti, for the respondent. WELLSMEMORANDUM OPINIO... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625448/ | EMILY ANNETTE AGNUS LESER, EXECUTRIX, ESTATE OF ANNIE E. AGNUS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Leser v. CommissionerDocket No. 21293.United States Board of Tax Appeals17 B.T.A. 266; 1929 BTA LEXIS 2323; September 17, 1929, Promulgated *2323 Under a deed of trust executed by her father in 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625449/ | APPEAL OF STUART W. WEBB.Webb v. CommissionerDocket No. 5591.United States Board of Tax Appeals5 B.T.A. 366; 1926 BTA LEXIS 2896; October 30, 1926, Decided *2896 1. The taxpayer's distributive share of the income of a partnership of which he was a member, from April 1, 1919, to December 31, 1919, determined. 2. Und... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625451/ | COPP COLLINS AND FRANCES T. COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCollins v. CommissionerDocket No. 1591-78.United States Tax CourtT.C. Memo 1979-516; 1979 Tax Ct. Memo LEXIS 8; 39 T.C.M. (CCH) 783; T.C.M. (RIA) 79516; December 27, 1979, Filed *8 Petitioners sold their principal residence... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625452/ | Aaron Greenfeld v. Petitioner.Greenfeld v. CommissionerDocket No. 5622-64.United States Tax CourtT.C. Memo 1966-83; 1966 Tax Ct. Memo LEXIS 201; 25 T.C.M. (CCH) 471; T.C.M. (RIA) 66083; April 20, 1966*201 Martin B. Greenfeld, 200 E. Lex., Baltimore, Md., for the petitioner. Charles F. T. Carroll, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625459/ | H. B. MOORE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moore v. CommissionerDocket No. 3544.United States Board of Tax Appeals8 B.T.A. 749; 1927 BTA LEXIS 2828; October 10, 1927, Promulgated *2828 1. Petitioner's net sales, expenses, and amount of taxes paid, determined for the taxable year. 2. Re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625460/ | Ann Edwards Trust, L. C. Edwards, Jr., Trustee, et al., Petitioners, 1 v. Commissioner of Internal Revenue, RespondentEdwards Trust v. CommissionerDocket Nos. 25471, 25472, 30884, 30885United States Tax Court20 T.C. 615; 1953 U.S. Tax Ct. LEXIS 118; June 17, 1953, Promulgated *118 Decisions will be entered under Rule 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1763827/ | 304 S.W.3d 676 (2009)
COMMONWEALTH of Kentucky, Appellant,
v.
Kevin T. McCOMBS, Appellee.
No. 2007-SC-000127-DG.
Supreme Court of Kentucky.
March 19, 2009.
As Modified on Denial of Rehearing March 18, 2010.
*677 Jack Conway, Attorney General, Jeffrey Allan Cross, Assistant Attorney General, Office of the Attorney Gener... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4477154/ | OPINION. Rice, Judge: This proceeding involves the following contested deficiencies in income tax and penalties determined under section 291 (a) of the 1939 Code: Income taco Sec. 291 (a) Year deficiency penalty 1948- $7,083.68 $1,770.92 1949- 18,557. 91 4,639.48 The issues to be decided are: (1) Whether the petitioner... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477155/ | OPINION. Raum, Judge: While two issues have been separately stated, they are actually different aspects of the same question. Both depend upon the reality of the purported indebtedness evidenced by the notes. It should be noted at the outset that this is not a case involving “hybrid securities,” a term generally used t... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625461/ | HARRY S. BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumenthal v. CommissionerDocket No. 75143.United States Board of Tax Appeals34 B.T.A. 994; 1936 BTA LEXIS 617; September 3, 1936, Promulgated *617 Income of the petitioner includes the income of a trust established pursuant to a court de... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625462/ | NANCY B. LaBELLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.La Belle v. CommissionerDocket No. 9773-79.United States Tax CourtT.C. Memo 1984-69; 1984 Tax Ct. Memo LEXIS 602; 47 T.C.M. (CCH) 1078; T.C.M. (RIA) 84069; February 13, 1984. Theodore J. England, for the petitioner. Elaine T. Moriwaki, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625465/ | Dallas Dental Lab, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentDallas Dental Lab, Inc. v. CommissionerDocket No. 2726-77United States Tax Court72 T.C. 117; 1979 U.S. Tax Ct. LEXIS 137; April 12, 1979, Filed *137 Decision will be entered under Rule 155. A qualified profit-sharing plan provided that ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625466/ | Estate of Lottie Hamar, Deceased, Myron Hamar, Executor v. Commissioner.Estate of Hamar v. CommissionerDocket No. 69575.United States Tax CourtT.C. Memo 1960-107; 1960 Tax Ct. Memo LEXIS 183; 19 T.C.M. (CCH) 575; T.C.M. (RIA) 60107; May 27, 1960Richard Katcher, Esq., B. F. Keith Building, Cleveland, Ohio, and Sheldon J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625468/ | S. DAVIDSON & BROS. INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.S. Davidson & Bros., Inc. v. CommissionerDocket Nos. 25623-25625.United States Board of Tax Appeals21 B.T.A. 638; 1930 BTA LEXIS 1821; December 11, 1930, Promulgated *1821 1. Upon the evidence, held that petitioner changed its metho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625470/ | APPEAL OF SAMUEL E. PRATHER.Prather v. CommissionerDocket No. 2516.United States Board of Tax Appeals5 B.T.A. 623; 1926 BTA LEXIS 2818; November 26, 1926, Decided *2818 The petitioner created a trust by a conveyance of a life estate in certain real property. Subsequently he expended certain moneys in the construction... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625473/ | Simon Bloom v. Commissioner.Bloom v. CommissionerDocket No. 12982.United States Tax Court1948 Tax Ct. Memo LEXIS 128; 7 T.C.M. (CCH) 517; T.C.M. (RIA) 48138; July 29, 1948Simon Bloom, pro se. Whitfield J. Collins, Esq., for the respondent. JOHNSON Memorandum Findings of Fact and Opinion JOHNSON, Judge: The Commission... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625475/ | Elko Realty Company, Petitioner, v. Commissioner of Internal Revenue, RespondentElko Realty Co. v. CommissionerDocket No. 60420United States Tax Court29 T.C. 1012; 1958 U.S. Tax Ct. LEXIS 238; February 28, 1958, Filed *238 Decision will be entered for the respondent. Petitioner, a corporation, acquired all of the stoc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625476/ | Lillian Boehm v. Commissioner.Boehm v. CommissionerDocket No. 111621.United States Tax Court1943 Tax Ct. Memo LEXIS 69; 2 T.C.M. (CCH) 954; T.C.M. (RIA) 43467; October 23, 1943*69 Petitioner's stock in The Hartman Corporation became worthless prior to 1937 and, therefore, deduction therefor is not allowed in that year... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625478/ | APPEAL OF WALTER NEUSTADT.Neustadt v. CommissionerDocket No. 2896.United States Board of Tax Appeals3 B.T.A. 491; 1926 BTA LEXIS 2646; January 28, 1926, Decided Submitted November 10, 1925. *2646 Walter Neustadt pro se. John W. Fisher, Esq., for the Commissioner. *491 Before SMITH, JAMES, LITTLETON, and TRUSSELL. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625479/ | John W. Seaman, Jr., and Bettye H. Seaman, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentSeaman v. CommissionerDocket Nos. 1235-81, 1236-81, 1237-81, 1238-81, 1239-81, 1596-81, 1598-81United States Tax Court84 T.C. 564; 1985 U.S. Tax Ct. LEXIS 98; 84 T.C. No. 38; April 2, 1985. April 2, 1985, Fi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625480/ | RICHARD E. FLEMING AND DOROTHEA D. FLEMING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFleming v. CommissionerDocket No. 39979-86United States Tax CourtT.C. Memo 1989-323; 1989 Tax Ct. Memo LEXIS 323; 57 T.C.M. (CCH) 858; T.C.M. (RIA) 89323; July 5, 1989Ronald Wyse, for the petitioners. Andrew D. Weiss,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625482/ | John David Hawn and Bette Hawn, Petitioners, v. Commissioner of Internal Revenue, RespondentHawn v. CommissionerDocket No. 40246United States Tax Court23 T.C. 516; 1954 U.S. Tax Ct. LEXIS 15; 4 Oil & Gas Rep. 208; December 23, 1954, Filed *15 Decision will be entered under Rule 50. Petitioner was the owner of an oil p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625483/ | VAN L. ROWND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRownd v. CommissionerDocket No. 3394-93United States Tax CourtT.C. Memo 1994-465; 1994 Tax Ct. Memo LEXIS 473; 68 T.C.M. (CCH) 738; September 21, 1994, Filed *473 Decision will be entered under Rule 155. Van L. Rownd, pro se. For respondent: Juli... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625484/ | Donna Jo Campbell v. Commissioner.Campbell v. CommissionerDocket No. 3668-70 SC.United States Tax CourtT.C. Memo 1971-51; 1971 Tax Ct. Memo LEXIS 281; 30 T.C.M. (CCH) 226; T.C.M. (RIA) 71051; March 25, 1971, Filed. *281 Held, section 152, I.R.C. 1954, does not contravene any constitutional guarantee secured to petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625485/ | ROBERT L. AND DEBORAH SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmith v. CommissionerDocket No. 9762-92United States Tax CourtT.C. Memo 1994-270; 1994 Tax Ct. Memo LEXIS 269; 67 T.C.M. (CCH) 3086; June 13, 1994, Filed *269 For petitioners: Kirk A. McCarville. For respondent: Andrew J. Gottlieb.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625487/ | Estate of Edgar F. Luckenbach, Deceased, Roscoe H. Hupper, Executor v. Commissioner.Estate of Luckenbach v. CommissionerDocket No. 16997.United States Tax CourtT.C. Memo 1958-38; 1958 Tax Ct. Memo LEXIS 192; 17 T.C.M. (CCH) 167; T.C.M. (RIA) 58038; March 7, 1958*192 George E. Cleary, Esq., 52 Wall Street, New York, N.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625497/ | Bercy Industries, Inc., and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentBercy Industries, Inc. v. CommissionerDocket No. 5879-76United States Tax Court70 T.C. 29; 1978 U.S. Tax Ct. LEXIS 138; April 17, 1978, Filed *138 Decision will be entered under Rule 155. Petitioner, a wholly owned subs... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625498/ | OKLAHOMA OPERATING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Oklahoma Operating Co. v. CommissionerDocket No. 12660.United States Board of Tax Appeals17 B.T.A. 1127; 1929 BTA LEXIS 2173; October 31, 1929, Promulgated *2173 Value of tangible assets taken in payment of capital stock, determined fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625501/ | MALCOLM & DYER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Malcolm & Dyer Co. v. CommissionerDocket No. 11769.United States Board of Tax Appeals13 B.T.A. 37; 1928 BTA LEXIS 3325; July 24, 1928, Promulgated *3325 Where the Commissioner has based depreciation on an estimated life of 25 years and the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625502/ | Ralph Bellamy and Alice Bellamy, Petitioners, v. Commissioner of Internal Revenue, RespondentBellamy v. CommissionerDocket No. 989-63United States Tax Court43 T.C. 487; 1965 U.S. Tax Ct. LEXIS 138; January 27, 1965, Filed January 27, 1965, Filed *138 Decision will be entered under Rule 50. Held, that an amount receive... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625504/ | ARMANDO MENDEZ and MARGARITA MENDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMendez v. CommissionerDocket No. 3545-68.United States Tax CourtT.C. Memo 1973-137; 1973 Tax Ct. Memo LEXIS 152; 32 T.C.M. (CCH) 658; T.C.M. (RIA) 73137; June 25, 1973, Filed Robert J. Carluccio, for the petitioners. Kimbal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625505/ | VALLEY DIE CAST CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; INTERCONTINENTAL INDUSTRIES, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentValley Die Cast Corp. v. CommissionerDocket Nos. 904-73, 6592-74.United States Tax CourtT.C. Memo 1983-103; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625506/ | SALLY MARILYN GARST TRUST, JOHN CHRYSTAL, TRUSTEE, AND SALLY MARILYN GARST HAERR, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, RespondentGarst Trust v. CommissionerDocket No. 11024-86.United States Tax CourtT.C. Memo 1987-177; 1987 Tax Ct. Memo LEXIS 172; 53 T.C.M. (CCH) 506; T.C.M. (RIA) 87177; April 1, 1987. *1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625509/ | ARNOLD I. KRAMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKramer v. CommissionerDocket No. 42548-85.United States Tax CourtT.C. Memo 1989-565; 1989 Tax Ct. Memo LEXIS 578; 58 T.C.M. (CCH) 398; T.C.M. (RIA) 89565; October 19, 1989. Joseph D. Wolgel and Sharon Kramer, for the petitioner. James M. Casci... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477210/ | OPINION. Opper, Judge: Respondent determined a deficiency of $7,038.25 in estate tax for the Estate of Herman Hohensee, Sr., deceased. Petitioner claims an overpayment of $5,686.63. The first issue presented is whether the contribution of property to an inter vivos trust, jointly created by decedent and his wife, and t... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477211/ | OPINION. Rice, Judge: This proceeding involves the following deficiencies in income tax determined by the respondent under the provisions of the 1939 Code: Income tas Tear deficiency 1949_$1,951.48 1950_ 3,11459 1951_ 5,203.77 The sole issue is whether royalties from oil and gas leases and penalties received from mortg... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625510/ | Appeal of WEST VIRGINIA & PENNSYLVANIA COAL & COKE CO.West Virginia & Pennsylvania Coal & Coke Co. v. CommissionerDocket No. 633.United States Board of Tax Appeals1 B.T.A. 790; 1925 BTA LEXIS 2794; March 17, 1925, decided Submitted March 2, 1925. *2794 A deduction of $625 claimed in 1920 for exhaustion of a lease on ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/437260/ | 736 F.2d 998
116 L.R.R.M. (BNA) 2884, 101 Lab.Cas. P 11,081
CLINCHFIELD COAL COMPANY, McClure River Coal Co., Inc., BigStar Coal Co., # 1, Berry Mining, Mullins Enterprises, Inc.,of Va., Fox-Ten Mining Co., Inc., Westwood Coal Co., OliverCoal Co., Inc., Golden Chip Coal Co., Chestnut Ridge MiningCo., Chestnut Ridge Fu... | 01-04-2023 | 08-23-2011 |
https://www.courtlistener.com/api/rest/v3/opinions/4625512/ | THOMAS HENRY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Thomas Henry, Inc. v. CommissionerDocket No. 12327.United States Board of Tax Appeals13 B.T.A. 1234; 1928 BTA LEXIS 3090; October 25, 1928, Promulgated *3090 Respondent was not in error in reducing the amount of bad debt reserve. William ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625516/ | Stanley D. Beard, Petitioner, v. Commissioner of Internal Revenue, RespondentBeard v. CommissionerDocket No. 3711United States Tax Court4 T.C. 756; 1945 U.S. Tax Ct. LEXIS 232; February 9, 1945, Promulgated *232 Decision will be entered for the petitioner. Where an individual owner of preferred shares of a corporation... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625517/ | Desert Palace, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentDesert Palace, Inc. v. CommissionerDocket No. 8531-74United States Tax Court72 T.C. 1033; 1979 U.S. Tax Ct. LEXIS 63; September 11, 1979, Filed *63 Held: Receivables arising from the extension of credit for gambling purposes do not represent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625518/ | Addison International, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentAddison International, Inc. v. CommissionerDocket No. 6058-82United States Tax Court90 T.C. 1207; 1988 U.S. Tax Ct. LEXIS 76; 90 T.C. No. 78; June 21, 1988. June 21, 1988, Filed *76 Decision will be entered for the respondent with r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625519/ | APPEAL OF COLLINS & WHEELAND, INC.Collins & Wheeland, Inc. v. CommissionerDocket Nos. 2293 and 2294.United States Board of Tax Appeals2 B.T.A. 699; 1925 BTA LEXIS 2281; September 30, 1925, Decided Submitted June 18, 1925. *2281 Frank I. Ford, Esq., for the taxpayer. John D. Foley, Esq., for the Commissioner. *699 B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625521/ | Estate of S. E. Vance, Deceased, by Margaret Vance, Cyrus B. Vance, and William Vance, His Executors, and Margaret Vance v. Commissioner.Estate of Vance v. CommissionerDocket No. 78035.United States Tax CourtT.C. Memo 1960-167; 1960 Tax Ct. Memo LEXIS 122; 19 T.C.M. (CCH) 904; T.C.M. (RIA) 60167; August 19, 1960J. Eben... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625522/ | Reco Industries, Inc., Common Parent Corporation of Consolidated Group Consisting of Reco Industries, Inc., and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, RespondentReco Industries, Inc. v. CommissionerDocket No. 4861-81United States Tax Court83 T.C. 912; 1984 U.S. Tax Ct. LEXIS 5; 83 T.C. No. 49; De... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669077/ | 2021 WI 27
SUPREME COURT OF WISCONSIN
CASE NO.: 2018AP1952-CR
COMPLETE TITLE: State of Wisconsin,
Plaintiff-Respondent-Petitioner,
v.
Mark D. Jensen,
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669079/ | USCA11 Case: 19-15014 Date Filed: 03/18/2021 Page: 1 of 18
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
________________________
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669080/ | UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
ROBERT A. McNEIL,
Plaintiff,
v. Civil Action No. 20-329 (JDB)
UNITED STATES OF AMERICA
Defendant.
MEMORANDUM OPINION
... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4625524/ | ELVIE COBB, TRANSFEREE OF THE ESTATE OF CARRIE MAY DUNCAN, DECEASED, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cobb v. CommissionerDocket Nos. 11848-83, 22372-83, 22373-83, 22374-83, 22375-83.United States Tax CourtT.C. Memo 1985-208; 1985 Tax Ct. Memo LEXIS 425; 49 T.C.M. 1364; T.C.M. (RIA)... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625526/ | James V. Summers v. Commissioner.Summers v. CommissionerDocket No. 282-71.United States Tax CourtT.C. Memo 1972-117; 1972 Tax Ct. Memo LEXIS 141; 31 T.C.M. 463; T.C.M. (RIA) 72117; May 22, 1972, Filed. 1972 Tax Ct. Memo LEXIS 141">*141 (1) Held: Petitioner was not entitled to greater deductions for medical expenses, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625527/ | Fred A. Hill v. Commissioner.Hill v. CommissionerDocket No. 53165.United States Tax CourtT.C. Memo 1957-2; 1957 Tax Ct. Memo LEXIS 250; 16 T.C.M. 11; T.C.M. (RIA) 57002; January 9, 19571957 Tax Ct. Memo LEXIS 250">*250 Petitioner, by stipulation, waived assignment of error in his petition relating to disallowance of f... | 01-04-2023 | 11-21-2020 |
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