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https://www.courtlistener.com/api/rest/v3/opinions/4625528/ | Estate of James E. Frizzell, Deceased, Roy Burns, E. A. Jackson and Mary George Frizzell, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentFrizzell v. CommissionerDocket No. 6704United States Tax Court9 T.C. 979; 1947 U.S. Tax Ct. LEXIS 20; November 28, 1947, Promulgated 1947 U.S. Tax Ct. LEXIS 20... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625529/ | Peter Vamvaks v. Commissioner. C. Limmiatis v. Commissioner.Vamvaks v. CommissionerDocket Nos. 6070, 6071.United States Tax Court1945 Tax Ct. Memo LEXIS 123; 4 T.C.M. 733; T.C.M. (RIA) 45247; June 30, 1945Douglas D. Felix, Esq., Congress Bldg., Miami, Fla., for the petitioners. Edward L. Potter, Esq., for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625531/ | TOMMIE N. RASMUSSEN AND MARY ANN RASMUSSEN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Rasmussen v. CommissionerDocket Nos. 14548-87, 27744-87, 27736-88United States Tax CourtT.C. Memo 1992-212; 1992 Tax Ct. Memo LEXIS 231; 63 T.C.M. 2710; April 8, 1992, Filed 1992 Tax Ct. Memo LEXIS 231">*23... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625532/ | MARTIN O'CONNOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.O'Connor v. CommissionerDocket No. 96639.United States Board of Tax Appeals40 B.T.A. 489; 1939 BTA LEXIS 846; August 22, 1939, Promulgated 1939 BTA LEXIS 846">*846 COMMUNITY PROPERTY. - Profit from sale of United States bonds was taxable to h... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625533/ | Joyce Purcell, Petitioner v. Commissioner of Internal Revenue, RespondentPurcell v. CommissionerDocket No. 27793-83United States Tax Court86 T.C. 228; 1986 U.S. Tax Ct. LEXIS 150; 86 T.C. No. 16; February 26, 1986, Filed 1986 U.S. Tax Ct. LEXIS 150">*150 Decision will be entered under Rule 155. Held: On the facts of r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625535/ | IRVING H. BRAIN, JR., and KATHLEEN B. BRAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JAY HEARIN REALTOR, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrain v. CommissionerDocket Nos. 39472-86; 39565-86United States Tax CourtT.C. Memo 1990-35; 1990 Tax Ct. Memo LEXIS 35; 58 T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625538/ | Appeal of CARROLL CHAIN CO.Carroll Chain Co. v. CommissionerDocket No. 104.United States Board of Tax Appeals1 B.T.A. 38; 1924 BTA LEXIS 266; October 30, 1924, decided Submitted October 13, 1924. 1924 BTA LEXIS 266">*266 A corporate taxpayer operating its business for a part of its first fiscal year after organizatio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625539/ | MRS. W. A. MITCHELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mitchell v. CommissionerDocket No. 3177.United States Board of Tax Appeals13 B.T.A. 10; 1928 BTA LEXIS 3331; July 23, 1928, Promulgated 1928 BTA LEXIS 3331">*3331 Evidence held insufficient to overcome respondent's determination of a defi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625543/ | INTER-STATE GROCERY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Inter-State Grocery Co. v. CommissionerDocket No. 88729.United States Board of Tax Appeals39 B.T.A. 182; 1939 BTA LEXIS 1058; January 24, 1939, Promulgated 1939 BTA LEXIS 1058">*1058 The limitation on capital losses provided by se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625544/ | NATIONAL ADJUSTING ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.National Adjusting Asso. v. CommissionerDocket No. 53464.United States Board of Tax Appeals32 B.T.A. 314; 1935 BTA LEXIS 968; March 29, 1935, Promulgated 1935 BTA LEXIS 968">*968 1. Taxpayer, a collection agency, is entitled t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512655/ | IN THE COURT OF APPEALS OF IOWA
No. 18-1590
Filed March 4, 2020
STATE OF IOWA,
Plaintiff-Appellee,
vs.
DAVID M. PUTZ,
Defendant-Appellant.
________________________________________________________________
Appeal from the Iowa Distr... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625554/ | Herbert A. Nieman & Co. v. Commissioner.Herbert A. Nieman & Co. v. CommissionerDocket No. 56932.United States Tax CourtT.C. Memo 1960-119; 1960 Tax Ct. Memo LEXIS 169; 19 T.C.M. (CCH) 632; T.C.M. (RIA) 60119; June 8, 1960Harvey W. Peters, Esq., 1308 North Prospect Avenue, Milwaukee, Wis., and William A. Jackson, Esq., ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625557/ | J. C. MEADE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeade v. CommissionerDocket No. 21261-86.United States Tax CourtT.C. Memo 1988-108; 1988 Tax Ct. Memo LEXIS 136; 55 T.C.M. (CCH) 377; T.C.M. (RIA) 88108; March 10, 1988. J. Richard Staley, for the petitioner. Monica J. Miller, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625559/ | ROGER L. WHITESEL AND JOAN H. WHITESEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWhitesel v. CommissionerDocket No. 12484-81.United States Tax CourtT.C. Memo 1983-9; 1983 Tax Ct. Memo LEXIS 781; 45 T.C.M. (CCH) 474; T.C.M. (RIA) 83009; January 5, 1983. Roger L. Whitesel, for the petitioners. Genevie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625560/ | PAN-AMERICAN LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Pan-American Life Ins. Co. v. Commissioner (A)Docket No. 84638.United States Board of Tax Appeals38 B.T.A. 1430; 1938 BTA LEXIS 740; December 23, 1938, Promulgated *740 1. Where petitioner, a life insurance company, issue... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477224/ | OPINION. Rige, Judge: The tax consequences of this transaction, or series of transactions, depend upon whether they are characterized as a sale or as a “reorganization.” Petitioners contend that we must regard the sequence of events as initially comprising two completely independent transactions. The first would be the... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625561/ | ANDREW B. C. DOHRMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dohrmann v. CommissionerDocket No. 23969.United States Board of Tax Appeals19 B.T.A. 466; 1930 BTA LEXIS 2399; March 31, 1930, Promulgated *2399 Under authority of decision by the Supreme Court in Lucas v. Earl,281 U.S. 111">281 U.S. 11... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625564/ | JAMES B. and DOROTHY B. HODGES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hodges v. CommissionerDocket Nos. 24835-85, 25210-85, 13148-86, 20740-86, 21253-86, 22618-86, 43317-86, 16622-87, 20215-87, 32627-87, 39041-87, 5602-88, 14473-88, 25636-88United States Tax CourtT.C. Memo 1992-370; 1992... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625565/ | FIFTH THIRD UNION TRUST CO., TRUSTEE UNDER THE WILL OF JACOB G. SCHMIDLAPP, DECEASED, TRUST FUND NO. 1340, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FIFTH THIRD UNION TRUST CO., TRUSTEE OF THE CHARLOTTE R. SCHMIDLAPP FUND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FIFTH THIRD UNI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625566/ | APPEAL OF FR. BERGNER & CO.Fr. Bergner & Co. v. CommissionerDocket No. 5546.United States Board of Tax Appeals4 B.T.A. 460; 1926 BTA LEXIS 2273; July 28, 1926, Decided *2273 Replacement cost of depreciable assets as of March 1, 1913, depreciated from the date of acquisition to that date, can not, in the absence of oth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625567/ | Estate of Newcomb Carlton, Deceased, Winslow Carlton and The Chase Manhattan Bank (Successor to The Chase National Bank of the City of New York), Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentCarlton v. CommissionerDocket No. 65119United States Tax Court34 T.C. 988; 1960 U.S. Tax Ct. LEXIS 80; S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625568/ | George Bradshaw, Petitioner, et al., 1 v. Commissioner of Internal Revenue, RespondentBradshaw v. CommissionerDocket Nos. 20699, 20700, 20701, 20702, 20703, 20704United States Tax Court14 T.C. 162; 1950 U.S. Tax Ct. LEXIS 282; February 3, 1950, Promulgated *282 Decisions will be entered under Rule 50. Purchase rebates... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625570/ | John D. Riley and Inez P. Riley, Petitioners, v. Commissioner of Internal Revenue, RespondentRiley v. CommissionerDocket No. 84881United States Tax Court37 T.C. 932; 1962 U.S. Tax Ct. LEXIS 193; February 14, 1962, Filed *193 Decision will be entered under Rule 50. Petitioners and a firm of contractors entered into a c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625571/ | CHARLES E. CHASE and MARCIA H. CHASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentChase v. CommissionerDocket No. 37090-85United States Tax CourtT.C. Memo 1990-139; 1990 Tax Ct. Memo LEXIS 139; 59 T.C.M. (CCH) 116; T.C.M. (RIA) 90139; March 15, 1990*139 Ps timely filed their 1981 Federal income tax retu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625572/ | Hewlett-Packard Company, Petitioner v. Commissioner of Internal Revenue, RespondentHewlett-Packard Co. v. CommissionerDocket No. 3151-75United States Tax Court67 T.C. 736; 1977 U.S. Tax Ct. LEXIS 159; January 31, 1977, Filed *159 1. Held, petitioner substantially complied with the directions of sec. 1.964-1(c)(3), Inc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625573/ | MILDRED A. WILKINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilkinson v. CommissionerDocket No. 25107-91United States Tax CourtT.C. Memo 1993-336; 1993 Tax Ct. Memo LEXIS 337; 66 T.C.M. (CCH) 270; July 29, 1993, Filed *337 Decision will be entered under Rule 155. Mildred A. Wilkinson, pro se, and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625574/ | ROBERT B. BOWLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bowler v. CommissionerDocket Nos. 53242, 64125.United States Board of Tax Appeals31 B.T.A. 594; 1934 BTA LEXIS 1063; November 14, 1934, Promulgated *1063 Trusts were created by the petitioner for the benefit of his wife and three minor child... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625575/ | City of New York, Petitioner v. Commissioner of Internal Revenue, RespondentCity of New York v. CommissionerDocket No. 27960-92BUnited States Tax Court103 T.C. 481; 1994 U.S. Tax Ct. LEXIS 70; 103 T.C. No. 27; October 11, 1994, Filed *70 Decision will be entered for respondent. Petitioner, a municipal corporation of t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669081/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited.... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669083/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4625545/ | Cleveland-Sandusky Brewing Corp., Petitioner, v. Commissioner of Internal Revenue, RespondentCleveland-Sandusky Brewing Corp. v. CommissionerDocket No. 63466United States Tax Court30 T.C. 539; 1958 U.S. Tax Ct. LEXIS 167; June 9, 1958, Filed 1958 U.S. Tax Ct. LEXIS 167">*167 Decision will be entered under Rule 50. 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625547/ | L. E. Allen v. Commissioner. Charles Kauderer v. Commissioner.Allen v. CommissionerDocket Nos. 6049, 6094.United States Tax Court1946 Tax Ct. Memo LEXIS 164; 5 T.C.M. 486; T.C.M. (RIA) 46137; June 13, 19461946 Tax Ct. Memo LEXIS 164">*164 John W. Piester, Esq., for petitioner, L. E. Allen. J. Lee Boothe, C.P.A., 1053 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625548/ | MODERN INVENTIONS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Modern Inventions Corp. v. CommissionerDocket No. 25377.United States Board of Tax Appeals16 B.T.A. 1267; 1929 BTA LEXIS 2415; June 29, 1929, Promulgated 1929 BTA LEXIS 2415">*2415 The value of patent rights paid in to the petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625549/ | E. E. Hassen and B. B. Hassen, et al., 1 Petitioners v. Commissioner of Internal Revenue, RespondentHassen v. CommissionerDocket Nos. 1544-68, 3686-68, 3687-68, 4030-68, 4066-68, 4182-68United States Tax Court63 T.C. 175; 1974 U.S. Tax Ct. LEXIS 25; November 13, 1974, Filed 1974 U.S. Tax Ct. LEXIS 25">*25 Decisions wil... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625551/ | Vernon Keith Graves and Theodora Graves, Petitioners v. Commissioner of Internal Revenue, Respondent; Harold J. Graves and Beulah F. Graves, Petitioners v. Commissioner of Internal Revenue, RespondentGraves v. CommissionerDocket Nos. 3644-65, 3645-65United States Tax Court48 T.C. 7; 1967 U.S. Tax Ct. LEXIS 122; April 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625580/ | Joy L. Zubrod, Sr. v. Commissioner.Zubrod v. CommissionerDocket No. 640-66.United States Tax CourtT.C. Memo 1967-204; 1967 Tax Ct. Memo LEXIS 57; 26 T.C.M. 1010; T.C.M. (RIA) 67204; October 19, 1967Joy L. Zubrod, Sr., pro se, 165 Brighton Blvd., Zanesville, Ohio. Clarence E. Barnes, for the respondent. TANNENWALDMemor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625581/ | EDWIN B. COX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cox v. CommissionerDocket No. 89292.United States Board of Tax Appeals38 B.T.A. 865; 1938 BTA LEXIS 816; October 13, 1938, Promulgated 1938 BTA LEXIS 816">*816 1. Petitioner transferred $100,000 to a trust, the income to be paid to his son for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625582/ | JOHN K. SEXTON and MARJORIE LEE SEXTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSexton v. CommissionerDocket No. 17024-79.United States Tax CourtT.C. Memo 1984-360; 1984 Tax Ct. Memo LEXIS 311; 48 T.C.M. 512; T.C.M. (RIA) 84360; July 16, 1984. Pollard White, for the petitioners. Robert B. Nadler and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625583/ | PAUL S. MOSESIAN AND DIANE M. MOSESIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMosesian v. CommissionerDocket No. 30023-87United States Tax CourtT.C. Memo 1990-415; 1990 Tax Ct. Memo LEXIS 432; 60 T.C.M. 419; T.C.M. (RIA) 90415; August 6, 1990, Filed Decision will be entered for the respondent. Pau... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625584/ | THOMAS M. CRUMPTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCrumpton v. CommissionerDocket No. 28429-90.United States Tax CourtT.C. Memo 1992-117; 1992 Tax Ct. Memo LEXIS 138; 63 T.C.M. 2200; T.C.M. (RIA) 92117; February 26, 1992, Filed 1992 Tax Ct. Memo LEXIS 138">*138 Decision will be entered for r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625585/ | M. J. LAPUTKA AND SONS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentM. J. Laputka & Sons, Inc. v. CommissionerDocket Nos. 8093-72, 4050-73.United States Tax CourtT.C. Memo 1981-730; 1981 Tax Ct. Memo LEXIS 10; 43 T.C.M. 177; T.C.M. (RIA) 81730; December 28, 1981. John F. Kennedy and Theodore R. Lap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625586/ | O. J. ERICKSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Erickson v. CommissionerDocket No. 8972.United States Board of Tax Appeals9 B.T.A. 363; 1927 BTA LEXIS 2610; November 26, 1927, Promulgated 1927 BTA LEXIS 2610">*2610 1. The petitioner and his wife were divorced prior to December 21, 1920, an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625589/ | Estate of Dick W. Paul, Deceased, the Florida National Bank of Jacksonville, Florida, Administrator, Petitioner, v. Commissioner of Internal Revenue, RespondentPaul v. CommissionerDocket Nos. 12891, 12892United States Tax Court11 T.C. 148; 1948 U.S. Tax Ct. LEXIS 114; August 5, 1948, Promulgated 1948 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625590/ | ROY D. CROUCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Crouch v. CommissionerDocket No. 4211-74United States Tax CourtT.C. Memo 1977-60; 1977 Tax Ct. Memo LEXIS 381; 36 T.C.M. 263; T.C.M. (RIA) 770060; March 10, 1977, Filed Roy D. Crouch, pro se. Lowell F. Raeder, for the respondent. DAWSONMEMORAND... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625653/ | PAUL P. DORAMAN and ETHEL M. DORAMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDoraman v. CommissionerDocket No. 23503-83.United States Tax CourtT.C. Memo 1986-203; 1986 Tax Ct. Memo LEXIS 405; 51 T.C.M. (CCH) 1035; T.C.M. (RIA) 86203; May 20, 1986. Paul P. Doraman, pro se. Cheryl Choy-Weller, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512642/ | IN THE COURT OF APPEALS OF IOWA
No. 18-0958
Filed March 4, 2020
STATE OF IOWA,
Plaintiff-Appellee,
vs.
MELANIE ANNE HOLMAN,
Defendant-Appellant.
________________________________________________________________
Appeal from the Iowa Di... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669084/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
SUPERIOR COURT OF NEW JERSEY
APPELLATE DIVISION
DOCKET NO. A-5163-18
STATE OF NEW JERSEY,
Plaintiff-Respondent, APPR... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669085/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3.... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4669087/ | NOT FOR PUBLICATION WITHOUT THE
APPROVAL OF THE APPELLATE DIVISION
This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
internet, this opinion is binding only on the parties in the case and its use in other cases is limited... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4625650/ | G. S. PATTERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Patterson v. CommissionerDocket No. 12345.United States Board of Tax Appeals16 B.T.A. 716; 1929 BTA LEXIS 2535; May 27, 1929, Promulgated 1929 BTA LEXIS 2535">*2535 1. JURISDICTION - FRAUD. - Where the deficiency notice contains a statement ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625601/ | JEROLD NORMAN FENTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFenton v. CommissionerDocket No. 11561-81.United States Tax CourtT.C. Memo 1983-410; 1983 Tax Ct. Memo LEXIS 375; 46 T.C.M. 762; T.C.M. (RIA) 83410; July 18, 1983. 1983 Tax Ct. Memo LEXIS 375">*375 In 1975, petitioner purchased a new prin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625602/ | Dale M. Caselton v. Commissioner.Caselton v. CommissionerDocket No. 78477.United States Tax CourtT.C. Memo 1960-233; 1960 Tax Ct. Memo LEXIS 55; 19 T.C.M. 1310; T.C.M. (RIA) 60233; October 31, 1960Dale M. Caselton, 1220 Eastridge Drive, Lincoln, Neb., pro se. Richard J. Shipley, Esq., for the respondent. MULRONEY Mem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625603/ | ROY E. KNOEDLER and NELLIE D. KNOEDLER, ET AL. 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Knoedler v. CommissionerDocket Nos. 3031-72, 4996-72 & 4997-72United States Tax CourtT.C. Memo 1974-85; 1974 Tax Ct. Memo LEXIS 235; 33 T.C.M. 443; T.C.M. (RIA) 74085; April 8, 1974, Filed. 1974 Tax Ct. Memo LE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625605/ | Joe K. Swisher and Dorothy M. Swisher, Petitioners, v. Commissioner of Internal Revenue, RespondentSwisher v. CommissionerDocket No. 69508United States Tax Court33 T.C. 506; 1959 U.S. Tax Ct. LEXIS 12; December 16, 1959, Filed 1959 U.S. Tax Ct. LEXIS 12">*12 Decision will be entered for the respondent. In 1949 the pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625606/ | LORD & BUSHNELL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lord & Bushnell Co. v. CommissionerDocket Nos. 10597, 12124.United States Board of Tax Appeals7 B.T.A. 86; 1927 BTA LEXIS 3265; May 25, 1927, Promulgated 1927 BTA LEXIS 3265">*3265 1. AMENDMENT OF PETITION. - The petition in Docket No. 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625607/ | MARTHA H. EGLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEgly v. CommissionerDocket No. 29753-85.United States Tax CourtT.C. Memo 1988-223; 1988 Tax Ct. Memo LEXIS 251; 55 T.C.M. 877; T.C.M. (RIA) 88223; May 18, 19881988 Tax Ct. Memo LEXIS 251">*251 Stock owned by P became worthless during the year, b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625608/ | RUDY G. STANKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStanko v. CommissionerDocket No. 25257-91United States Tax CourtT.C. Memo 1993-513; 1993 Tax Ct. Memo LEXIS 524; 66 T.C.M. 1216; T.C.M. (RIA) 93513; November 9, 1993, Filed 1993 Tax Ct. Memo LEXIS 524">*524 An appropriate order will be issued gr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625610/ | John P. Davidson, Jr., and Mary R. Davidson, Petitioners, v. Commissioner of Internal Revenue, RespondentDavidson v. CommissionerDocket No. 732-62United States Tax Court42 T.C. 766; 1964 U.S. Tax Ct. LEXIS 73; July 23, 1964, Filed 1964 U.S. Tax Ct. LEXIS 73">*73 Decision will be entered for the respondent. Held, that ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625612/ | MINNIE T. GRIPPIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BESSIE G. HALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROLAND F. MYGATT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grippin v. CommissionerDocket Nos. 66345, 66825, 67564.United States Board of Tax A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625614/ | JERRY R. AND PATRICIA A. DIXON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dixon v. CommissionerDocket Nos. 9382-83, 16900-83; 17640-83, 19321-83; 4201-84, 15135-84; 15907-84, 31236-84; 40159-84, 22783-85; 30010-85, 30965-85; 30979-85, 29643-86.United States Tax CourtT.C. Memo 1991-614; 1991 ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625615/ | Republic Supply Company, A Delaware Corporation, Petitioner v. Commissioner of Internal Revenue, RespondentRepublic Supply Co. v. CommissionerDocket No. 6164-73United States Tax Court66 T.C. 446; 1976 U.S. Tax Ct. LEXIS 96; June 14, 1976, Filed 1976 U.S. Tax Ct. LEXIS 96">*96 Decision will be entered under Rule 155. P... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625616/ | RICHARD A. REEVES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Reeves v. CommissionerDocket No. 7636-73.United States Tax CourtT.C. Memo 1977-114; 1977 Tax Ct. Memo LEXIS 329; 36 T.C.M. 500; T.C.M. (RIA) 770114; April 18, 1977, Filed 1977 Tax Ct. Memo LEXIS 329">*329 Over a number of years, taxpaye... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625619/ | Estate of Frank Charles Smith, Deceased, Commonwealth Trust Company of Pittsburgh, Executor, and Nancy Y. Smith, Executor, Petitioners v. Commissioner of Internal Revenue, Respondent.Estate of Frank Charles Smith v. Commissioner of Internal RevenueDocket No. 31197.United States Tax Court1952 Tax Ct. Memo LEXIS 25; 11 T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625621/ | MARLBOROUGH HOUSE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BONDHOLDERS COMMITTEE, MARLBOROUGH INVESTMENT CO., FIRST MORTGAGE BONDS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marlborough House, Inc. v. CommissionerDocket Nos. 90452, 90486, 90487.United States Board of Tax Ap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625622/ | John D. and Janice L. Edwards, Petitioners, v. Commissioner of Internal Revenue, RespondentEdwards v. CommissionerDocket No. 78657United States Tax Court39 T.C. 78; 1962 U.S. Tax Ct. LEXIS 54; October 11, 1962, Filed 1962 U.S. Tax Ct. LEXIS 54">*54 Decision will be entered under Rule 50. 1. Held, petitioner, receiving... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625624/ | ANDREW J. McALISTER, JR. and ALBERTA L. McALISTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcAlister v. CommissionerDocket No. 7657-73United States Tax CourtT.C. Memo 1976-51; 1976 Tax Ct. Memo LEXIS 351; 35 T.C.M. 232; T.C.M. (RIA) 760051; February 26, 1976, Filed James L. Edgar, for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625625/ | THE DILL MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Dill Mfg. Co. v. CommissionerDocket No. 89583.United States Board of Tax Appeals39 B.T.A. 1023; 1939 BTA LEXIS 944; May 24, 1939, Promulgated 1939 BTA LEXIS 944">*944 1. Petitioner was a manufacturing corporation, organized in... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625626/ | Chester Rutana and Theresa M. Rutana, Petitioners v. Commissioner of Internal Revenue, RespondentRutana v. CommissionerDocket No. 6759-84United States Tax Court88 T.C. 1329; 1987 U.S. Tax Ct. LEXIS 74; 88 T.C. No. 74; May 19, 1987. May 19, 1987, Filed 1987 U.S. Tax Ct. LEXIS 74">*74 Ps moved for an award of litigatio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625627/ | CANNON VALLEY MILLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Cannon Valley Milling Co. v. CommissionerDocket No. 96330.United States Board of Tax Appeals44 B.T.A. 763; 1941 BTA LEXIS 1275; June 19, 1941, Promulgated 1941 BTA LEXIS 1275">*1275 During its fiscal year ended in 1937 petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625629/ | CRAIG J. HATTIER and CHARLOTTE WOOD HATTIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHattier v. CommissionerDocket No. 3724-86United States Tax CourtT.C. Memo 1990-2; 1990 Tax Ct. Memo LEXIS 2; 58 T.C.M. 1109; T.C.M. (RIA) 90002; January 2, 1990Gary James Joslin, for the petitioners. Linda West, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625630/ | Charles D. Cook and Carolyn C. Cook, Petitioners v. Commissioner of Internal Revenue, RespondentCook v. CommissionerDocket No. 6463-80United States Tax Court80 T.C. 512; 1983 U.S. Tax Ct. LEXIS 107; 80 T.C. No. 23; March 8, 1983, Filed 1983 U.S. Tax Ct. LEXIS 107">*107 Decision will be entered under Rule 155. Petition... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625631/ | HAROLD W. GRUBART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentGrubart v. CommissionerDocket No. 2800-78.United States Tax CourtT.C. Memo 1979-409; 1979 Tax Ct. Memo LEXIS 114; 39 T.C.M. 283; T.C.M. (RIA) 79409; September 27, 1979, Filed Harold W. Grubart, pro se. Joan Ronder Domike, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625634/ | Aluminum Company of America, Petitioner, v. Commissioner of Internal Revenue, RespondentAluminum Co. of America v. CommissionerDocket No. 41037United States Tax Court23 T.C. 189; 1954 U.S. Tax Ct. LEXIS 56; October 29, 1954, Filed 1954 U.S. Tax Ct. LEXIS 56">*56 Decision will be entered under Rule 50. Vinson Act -- Su... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625635/ | DOUGLAS H. ACREA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAcrea v. CommissionerDocket No. 9745-75.United States Tax CourtT.C. Memo 1979-18; 1979 Tax Ct. Memo LEXIS 506; 38 T.C.M. 59; T.C.M. (RIA) 79018; January 10, 1979, Filed Douglas H. Acrea, pro se. Charles C. Cobb, for the respondent. GOFFEMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625638/ | Estate of B. W. Cadwallader, Deceased, Rose M. Cadwallader, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent. Rose M. Cadwallader, Petitioner, v. Commissioner of Internal Revenue, RespondentCadwallader v. CommissionerDocket Nos. 798, 803United States Tax Court13 T.C. 214; 1949 U.S. Tax Ct. LEXIS ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625639/ | JAMES GODINE, JR. AND HIAWATHA GODINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGodine v. CommissionerDocket No. 4855-75United States Tax CourtT.C. Memo 1977-393; 1977 Tax Ct. Memo LEXIS 50; 36 T.C.M. 1595; T.C.M. (RIA) 770393; November 14, 1977, Filed E. J. Brenner, for the petitioners. William E. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625643/ | MICHAEL K. INABA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentInaba v. CommissionerDocket Nos. 28486-82, 10007-84.United States Tax CourtT.C. Memo 1985-407; 1985 Tax Ct. Memo LEXIS 219; 50 T.C.M. 687; T.C.M. (RIA) 85407; August 12, 1985. Peter R. Stromer, for the petitioner. Frank W. Louis, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625644/ | David Glickman v. Commissioner.Glickman v. CommissionerDocket No. 24693.United States Tax Court1951 Tax Ct. Memo LEXIS 230; 10 T.C.M. 454; T.C.M. (RIA) 51144; May 15, 19511951 Tax Ct. Memo LEXIS 230">*230 Peter J. George, Esq., 305 Broadway, New York 7, N. Y., for the petitioner. Nicholas Tomasulo, Esq., for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625647/ | ESTATE OF R. JACK SIMPSON, DECEASED, KENNETH A. WHITTAKER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Simpson v. CommissionerDocket No. 4397-92United States Tax CourtT.C. Memo 1994-259; 1994 Tax Ct. Memo LEXIS 261; 67 T.C.M. 3062; June 7, 1994, Filed 1994 Tax Ct. Memo L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625649/ | ABRAHAM SCHEER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Scheer v. CommissionerDocket No. 10857.United States Board of Tax Appeals11 B.T.A. 836; 1928 BTA LEXIS 3709; April 26, 1928, Promulgated 1928 BTA LEXIS 3709">*3709 1. FRAUD. - Petitioner maintained an inadequate set of books of accounts but d... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625656/ | James T. Castle v. Commissioner.Castle v. CommissionerDocket No. 10508.United States Tax Court1947 Tax Ct. Memo LEXIS 138; 6 T.C.M. (CCH) 863; T.C.M. (RIA) 47205; July 16, 1947*138 William G. Heiner, Esq., 1321 Park Blvd., Pittsburgh 22, Pa., for the petitioner. Brooks Fullerton, Esq., for the respondent. OPPERMemora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625657/ | THE MERCHANTS NATIONAL BANK OF TOPEKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMerchants Nat'l Bank v. CommissionerDocket No. 382-73.United States Tax CourtT.C. Memo 1975-238; 1975 Tax Ct. Memo LEXIS 136; 34 T.C.M. (CCH) 1030; T.C.M. (RIA) 750238; July 17, 1975, Filed Murray F. Hardesty and Bryon R. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625658/ | CRESCENT LEATHER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Crescent Leather Co. v. CommissionerDocket No. 13933.United States Board of Tax Appeals13 B.T.A. 940; 1928 BTA LEXIS 3149; October 11, 1928, Promulgated *3149 Affiliation allowed. A. L. Newton, Esq., for the petitioner. Harold Allen, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625659/ | BAMBERG COTTON MILLS CO., DISSOLVED, BY SANTEE MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bamberg Cotton Mills Co. v. CommissionerDocket Nos. 9445, 10104.United States Board of Tax Appeals8 B.T.A. 1236; 1927 BTA LEXIS 2705; November 5, 1927, Promulgated *2705 More than 5 years having expired si... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625660/ | John W. Pearsall and Laila W. Pearsall v. Commissioner.Pearsall v. CommissionerDocket No. 3524-73. T.C. Memo. 1977-230.United States Tax CourtT.C. Memo 1977-230; 1977 Tax Ct. Memo LEXIS 212; 36 T.C.M. (CCH) 956; T.C.M. (RIA) 770230; July 25, 1977, Filed John W. Pearsall, III, 320 Mutual Bldg., Richmond, Va., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625661/ | CAROLINE MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caroline Mills v. CommissionerDocket No. 100343.United States Board of Tax Appeals44 B.T.A. 379; 1941 BTA LEXIS 1340; May 1, 1941, Promulgated *1340 Committees representing bondholders and shareholders of petitioner entered into an oral agreem... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625663/ | STATE SAFETY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.State Safety Co. v. CommissionerDocket No. 12641.United States Board of Tax Appeals13 B.T.A. 1385; 1928 BTA LEXIS 3056; November 2, 1928, Promulgated *3056 March 1, 1913, value of leasehold interest determined. Raymond H. Schultz, Esq., and... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625664/ | MANUEL CEBOLLERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCebollero v. CommissionerDocket No. 9396-88United States Tax CourtT.C. Memo 1990-618; 1990 Tax Ct. Memo LEXIS 693; 60 T.C.M. (CCH) 1379; T.C.M. (RIA) 90618; December 6, 1990, Filed *693 Decision will be entered under Rule 155. Stephen P. Kauff... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625667/ | JAMES R. WALSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWalsh v. CommissionerDocket No. 7411-73.United States Tax CourtT.C. Memo 1977-392; 1977 Tax Ct. Memo LEXIS 49; 36 T.C.M. (CCH) 1587; T.C.M. (RIA) 770392; November 14, 1977; as amended, Filed Pipp Marshall Boyls and Peter R. Stromer, for the*50 p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625668/ | KENNETH G. LIND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLind v. CommissionerDocket No. 8471-91United States Tax CourtT.C. Memo 1993-286; 1993 Tax Ct. Memo LEXIS 288; 65 T.C.M. (CCH) 3043; June 30, 1993, Filed *288 Decision will be entered under Rule 155. Kenneth G. Lind, pro se. For respondent: J. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625669/ | Concord Consumers Housing Cooperative, Petitioner v. Commissioner of Internal Revenue, RespondentConcord Consumers Hous. Coop. v. CommissionerDocket No. 31365-81United States Tax Court89 T.C. 105; 1987 U.S. Tax Ct. LEXIS 101; 89 T.C. No. 12; July 16, 1987July 16, 1987, Filed *101 Decision will be entered under Rule 155... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625670/ | DENNIS M. SEIGLER and PAULA M. SEIGLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSeigler v. CommissionerDocket No. 2418-77.United States Tax CourtT.C. Memo 1979-326; 1979 Tax Ct. Memo LEXIS 194; 38 T.C.M. (CCH) 1265; T.C.M. (RIA) 79326; August 22, 1979, Filed Robert M. Fowler, for the respondent. WIL... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625671/ | EMIL STEIN AND JULIA STEIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BERTHA ZUCKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM B. STEIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JACOB STEIN AND FRANCES STEIN, PETITIONER, v. COMMISSIONER OF INTERNAL R... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625672/ | Antoinette M. Faraco, Petitioner, v. Commissioner of Internal Revenue, RespondentFaraco v. CommissionerDocket No. 65034United States Tax Court29 T.C. 674; 1958 U.S. Tax Ct. LEXIS 274; January 23, 1958, Filed *274 Decision will be entered for the respondent. Petitioner and her late husband owned a parcel of real estate... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625673/ | JOSEPH VESSIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentVessio v. CommissionerDocket No. 21946-87United States Tax CourtT.C. Memo 1990-218; 1990 Tax Ct. Memo LEXIS 237; 59 T.C.M. (CCH) 495; T.C.M. (RIA) 90218; April 30, 1990, Filed *237 Decision will be entered under Rule 155. Jared J. Scharf, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625676/ | John W. Ground and Charlotte Ground v. Commissioner.John W. Ground v. CommissionerDocket No. 31717.United States Tax Court1952 Tax Ct. Memo LEXIS 219; 11 T.C.M. (CCH) 484; T.C.M. (RIA) 52144; May 15, 1952Harry F. Russell, Esq., 205 City Nat'l Bk. Bldg., Hastings, Neb., for the petitioners. William B. Springer, Esq., fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625677/ | GLENN WINFORD RYAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRyan v. CommissionerDocket No. 10053-82.United States Tax CourtT.C. Memo 1984-482; 1984 Tax Ct. Memo LEXIS 195; 48 T.C.M. (CCH) 1073; T.C.M. (RIA) 84482; September 10, 1984. Glenn Winford Ryan, pro se. Mark A. Pridgeon, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625678/ | THOMAS J. MCLAUGHLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.McLaughlin v. CommissionerDocket No. 59788.United States Board of Tax Appeals29 B.T.A. 247; 1933 BTA LEXIS 974; October 31, 1933, Promulgated *974 FRAUD PENALTIES - EVIDENCE. - Respondent's proof that petitioner was indicted for willful ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625679/ | JOHN E. RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRodgers v. CommissionerDocket No. 26765-81.United States Tax CourtT.C. Memo 1986-335; 1986 Tax Ct. Memo LEXIS 276; 51 T.C.M. (CCH) 1669; T.C.M. (RIA) 86335; July 31, 1986. John M. McCauley, for the petitioner. John C. McDougal, for the responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625680/ | ESTATE OF MRS. CORNELIA ADAIR, DECEASED, MONTGOMERY H. W. RITCHIE, ADMINISTRATOR, DE BONIS NON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Adair v. CommissionerDocket No. 95451.United States Board of Tax Appeals43 B.T.A. 384; 1941 BTA LEXIS 1509; January 22, 1941, Promulgated *1509 1. For the years 1... | 01-04-2023 | 11-21-2020 |
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