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https://www.courtlistener.com/api/rest/v3/opinions/4625682/ | Mark Kleeden v. Commissioner.Kleeden v. CommissionerDocket No. 1715.United States Tax Court1944 Tax Ct. Memo LEXIS 70; 3 T.C.M. (CCH) 1122; T.C.M. (RIA) 44345; October 25, 1944*70 A. E. Hill, Esq., 534 Commerce Exchange Bldg., Oklahoma City, Okla., for the petitioner. E. G. Sievers, Esq., for the respondent. TURNER M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625683/ | C. WILDERMANN CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.C. Wildermann Co. v. CommissionerDocket No. 8289.United States Board of Tax Appeals8 B.T.A. 771; 1927 BTA LEXIS 2802; October 11, 1927, Promulgated *2802 1. During the taxable years the petitioner corporation under an arrangement with a ba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625684/ | ESTATE OF JAMES H. LOCKHART, DECEASED, CHARLES LOCKHART, GEORGE D. LOCKHART, JAMES H. LOCKHART, JR. AND JOHN L. WALKER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lockhart v. CommissionerDocket No. 92375.United States Board of Tax Appeals46 B.T.A. 426; 1942 BTA LEXIS 865; February 25, 1942,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625685/ | GEORGE W. MASON AND HAZEL B. MASON, HIS WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mason v. CommissionerDocket No. 97350.United States Board of Tax Appeals41 B.T.A. 1287; 1940 BTA LEXIS 1072; May 29, 1940, Promulgated *1072 Where a taxpayer enters into a contract of employment providing, togeth... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625688/ | First Security Bank of Utah, N.A., et al., 1 v. Commissioner. First Sec. Bank v. CommissionerDocket Nos. 1190-63, 1191-63, 1216-63. .United States Tax CourtT.C. Memo 1967-256; 1967 Tax Ct. Memo LEXIS 4; 26 T.C.M. (CCH) 1320; T.C.M. (RIA) 67256; December 27, 1967Alonzo W. Watson, Jr., C. Preston Allen, Stephen H. Anders... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625689/ | HENRY J. WARD, BELVIA W. WARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWard v. CommissionerDocket No. 3984-75.United States Tax CourtT.C. Memo 1976-79; 1976 Tax Ct. Memo LEXIS 323; 35 T.C.M. (CCH) 344; T.C.M. (RIA) 760079; March 16, 1976, Filed *323 Petitioner Henry J. Ward, a pipe fitter, drove his... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625690/ | Donald R. DiBona and Randi I. DiBona v. Commissioner.Di Bona v. CommissionerDocket No. 3563-66.United States Tax CourtT.C. Memo 1968-214; 1968 Tax Ct. Memo LEXIS 86; 27 T.C.M. (CCH) 1055; T.C.M. (RIA) 68214; September 24, 1968. Filed *86 Facts: Petitioner, a candidate for a Ph.D. degree, performed services under a tea... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625691/ | APPEAL OF HUGH WALLACE CO.Hugh Wallace Co. v. CommissionerDocket No. 1274.United States Board of Tax Appeals2 B.T.A. 1072; 1925 BTA LEXIS 2177; October 28, 1925, Decided Submitted February 12, 1925. *2177 1. Depreciation claimed by taxpayer allowed. 2. Amounts credited to profit and loss on taxpayer's books, which... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625692/ | Barretville Bank & Trust Co. v. Commissioner.Barretville Bank & Trust Co. v. CommissionerDocket No. 68791.United States Tax CourtT.C. Memo 1958-148; 1958 Tax Ct. Memo LEXIS 77; 17 T.C.M. (CCH) 749; T.C.M. (RIA) 58148; July 31, 1958*77 Edgar A. Ryerson, C.P.A., 99 North 3rd Street, Memphis, Tenn., for the petitioner. L... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625694/ | UNITED BUSINESS CORPORATION OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.United Business Corp. v. CommissionerDocket No. 32742.United States Board of Tax Appeals33 B.T.A. 83; 1935 BTA LEXIS 808; September 25, 1935, Promulgated *808 1. Petitioner corporation was availed of during the taxable... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625697/ | L. BRACKETT BISHOP, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bishop v. CommissionerDocket No. 35205.United States Board of Tax Appeals19 B.T.A. 1108; 1930 BTA LEXIS 2257; May 26, 1930, Promulgated *2257 Held that amounts received by petitioner's wife under instruments executed by petitioner, assignin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625698/ | STEVEN M. HOMICK AND DOLORES HOMICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHomick v. CommissionerDocket No. 1075-79.United States Tax CourtT.C. Memo 1981-317; 1981 Tax Ct. Memo LEXIS 437; 42 T.C.M. (CCH) 196; T.C.M. (RIA) 81317; June 22, 1981. H. Bruce Cox, for the petitioners. Leo A. Reinikka, J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625699/ | John B. Rives and Lois W. Rives v. Commissioner.Rives v. CommissionerDocket No. 21635.United States Tax Court1949 Tax Ct. Memo LEXIS 5; 8 T.C.M. (CCH) 1094; T.C.M. (RIA) 49287; December 27, 1949*5 John B. Rives, pro se. S. Earl Heilman, Esq. for the respondent. DISNEYMemorandum Opinion DISNEY, Judge: This case involv... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625700/ | Gilken Corporation, a Michigan Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentGilken Corp. v. CommissionerDocket No. 11212United States Tax Court10 T.C. 445; 1948 U.S. Tax Ct. LEXIS 242; March 17, 1948, Promulgated *242 Decision will be entered for the respondent. 1. The petitioner, prior to A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625701/ | MOLINE PROPERTIES, INC., A FLORIDA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moline Properties, Inc. v. CommissionerDocket No. 103862.United States Board of Tax Appeals45 B.T.A. 647; 1941 BTA LEXIS 1095; November 7, 1941, Promulgated *1095 Petitioner was organized in 1928 to take title t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625702/ | EDWARD MALLINCKRODT, JR., AND ST. LOUIS UNION TRUST COMPANY, A MISSOURI CORPORATION, TRUSTEES UNDER INDENTURE OF TRUST MADE APRIL 17, 1918, BY EDWARD MALLINCKRODT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JANE HOLDING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mallinc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625703/ | WILLIAM H. WANAMAKER, JR., AND BESSIE D. BREMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wanamaker v. CommissionerDocket Nos. 11136, 12689.United States Board of Tax Appeals9 B.T.A. 557; 1927 BTA LEXIS 2555; December 12, 1927, Promulgated *2555 1. OBSOLESCENCE. - Evidence respecting a building st... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625704/ | MOLINE DISPATCH PUBLISHING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Moline Dispatch Publishing Co. v. CommissionerDocket No. 9235.United States Board of Tax Appeals11 B.T.A. 934; 1928 BTA LEXIS 3677; May 2, 1928, Promulgated *3677 1. March 1, 1913, value of petitioner's printing machinery and ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625705/ | Guy C. Earl, Jr., Petitioner, v. Commissioner of Internal Revenue, RespondentEarl v. CommissionerDocket No. 582United States Tax Court4 T.C. 768; 1945 U.S. Tax Ct. LEXIS 227; February 13, 1945, Promulgated *227 Decision will be entered under Rule 50. In 1927 petitioner was controlling stockholder and general manager o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625706/ | Cluett, Peabody & Co., Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentCluett, Peabody & Co. v. CommissionerDocket No. 112444United States Tax Court3 T.C. 169; 1944 U.S. Tax Ct. LEXIS 204; January 31, 1944, Promulgated *204 Decision will be entered under Rule 50. The disposition to its shareholders of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669088/ | 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/4625709/ | EDWARD MALLINCKRODT, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Mallinckrodt v. CommissionerDocket No. 11031.United States Board of Tax Appeals14 B.T.A. 194; 1928 BTA LEXIS 3005; November 14, 1928, Promulgated *3005 A sale of stocks to an irrevocable trust created by the seller and of which he wa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669078/ | USCA11 Case: 19-10950 Date Filed: 03/18/2021 Page: 1 of 18
[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/4669089/ | 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/4669090/ | 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/4625710/ | BENJAMIN I. DAVIS AND MOLLIE M. (MYRTLE S.) DAVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavis v. CommissionerDocket No. 3557-70.United States Tax CourtT.C. Memo 1972-235; 1972 Tax Ct. Memo LEXIS 22; 31 T.C.M. 1155; T.C.M. (RIA) 72235; November 27, 1972, Filed W. Stuart McCloy and P. K. Seidman, fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625711/ | Estate of Herbert B. Miller, Deceased, The United States National Bank of Portland (Oregon), Administrator, d. b. n., c. t. a., Petitioner, v. Commissioner of Internal Revenue, RespondentEstate of Miller v. CommissionerDocket Nos. 28582, 31063United States Tax Court24 T.C. 923; 1955 U.S. Tax Ct. LEXIS 114; August 23, 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625714/ | APPEAL OF JULIUS and REBECCA B. SHAFER.Shafer v. CommissionerDocket No. 1817.United States Board of Tax Appeals2 B.T.A. 640; 1925 BTA LEXIS 2323; September 28, 1925, Decided Submitted June 20, 1925. 1925 BTA LEXIS 2323">*2323 Where partners, who invested separate property in a mercantile business, have agreed upon sa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625716/ | WILLIAM TILDEN PELTON HAZARD, KATHARINE HAZARD MOSS AND JESSIE HAZARD LEONARD, EXECUTORS OF THE ESTATE OF LAURA PELTON HAZARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. IRVING TRUST COMPANY, TRUSTEE UNDER AN INDENTURE OF TRUST OF LAURA PELTON HAZARD, DATED NOVEMBER 27, 1928, PETITIONER, v. COMMISSI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625717/ | EDWIN J. MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Marshall v. CommissionerDocket Nos. 52938, 62311, 70430.United States Board of Tax Appeals29 B.T.A. 1075; 1934 BTA LEXIS 1428; February 13, 1934, Promulgated 1934 BTA LEXIS 1428">*1428 1. In a former proceeding between the same parties, re... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625718/ | HENDERSHOT & SMITH, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHendershot & Smith, Inc. v. CommissionerDocket No. 8931-72.United States Tax CourtT.C. Memo 1975-183; 1975 Tax Ct. Memo LEXIS 190; 34 T.C.M. 788; T.C.M. (RIA) 750183; June 11, 1975, Filed H. Guy Hardy, for the petitioner. John P. Graham... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625719/ | Estate of Frank M. Gordon, Deceased, the First National Bank of Chicago, Administrator with the Will Annexed v. Commissioner.Estate of Frank M. Gordon v. CommissionerDocket No. 22923.United States Tax Court1950 Tax Ct. Memo LEXIS 191; 9 T.C.M. 424; T.C.M. (RIA) 50130; May 31, 1950Harry B. Sutter, Esq., One North LaSall... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625720/ | JOHN HENRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henry v. CommissionerDocket No. 6375.United States Board of Tax Appeals6 B.T.A. 131; 1927 BTA LEXIS 3597; February 10, 1927, Promulgated 1927 BTA LEXIS 3597">*3597 1. On the evidence held that husband and wife were domiciled in the State of Washi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625721/ | APPEAL OF WILLIAM SCHOLES & SONS, INC.William Scholes & Sons, Inc. v. CommissionerDocket No. 3196.United States Board of Tax Appeals3 B.T.A. 598; 1926 BTA LEXIS 2620; February 4, 1926, Decided Submitted August 22, 1925. 1926 BTA LEXIS 2620">*2620 Under the circumstances of this appeal, capital expenditures made by a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625722/ | Horace Mill and Ruby A. Mill, Petitioners, v. Commissioner of Internal Revenue, RespondentMill v. CommissionerDocket No. 5582United States Tax Court5 T.C. 691; 1945 U.S. Tax Ct. LEXIS 88; September 11, 1945, Promulgated 1945 U.S. Tax Ct. LEXIS 88">*88 Decision will be entered under Rule 50. Petitioner's business was o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625723/ | MORRIS BELOWSKY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Belowsky v. CommissionerDocket No. 9656.United States Board of Tax Appeals7 B.T.A. 424; 1927 BTA LEXIS 3185; June 18, 1927, Promulgated 1927 BTA LEXIS 3185">*3185 In each of the taxable years the petitioner filed an income-tax return which sh... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625724/ | Thomas J. Wessel and Jane H. Wessel, et al., Petitioners 1 v. Commissioner of Internal Revenue, RespondentWessel v. CommissionerDocket Nos. 2778-75, 2779-75, 2780-75, 2781-75, 2782-75, 2783-75, 2784-75, 2785-75, 2786-75United States Tax Court65 T.C. 273; 1975 U.S. Tax Ct. LEXIS 35; November 10, 1975, Filed 1975 U.S. Ta... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625725/ | RALPH EDWARD NIEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNieman v. CommissionerDocket No. 1094-93United States Tax CourtT.C. Memo 1993-533; 1993 Tax Ct. Memo LEXIS 540; 66 T.C.M. 1340; November 17, 1993, Filed 1993 Tax Ct. Memo LEXIS 540">*540 Ralph Edward Nieman, pro se. For respondent: John W. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625727/ | American Steel & Pump Corporation v. Commissioner.American Steel & Pump Corp. v. CommissionerDocket No. 66844.United States Tax CourtT.C. Memo 1962-24; 1962 Tax Ct. Memo LEXIS 284; 21 T.C.M. 109; T.C.M. (RIA) 62024; February 7, 19621962 Tax Ct. Memo LEXIS 284">*284 George R. Sheriff, Esq., for the petitioner. Clarence... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625756/ | The Kentucky Distributing Company, Petitioner, v. Commissioner of Internal Revenue, RespondentKentucky Distributing Co. v. CommissionerDocket No. 25496United States Tax Court17 T.C. 312; 1951 U.S. Tax Ct. LEXIS 93; September 20, 1951, Promulgated *93 Decision will be entered under Rule 50. 1. Respondent determined th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625757/ | Estate of Charles H. Thieriot, Frances T. Thieriot, as Executrix, and Charles H. Thieriot, Jr., as Executor, Petitioners, v. Commissioner of Internal Revenue, RespondentThieriot v. CommissionerDocket No. 8573United States Tax Court7 T.C. 1119; 1946 U.S. Tax Ct. LEXIS 40; November 8, 1946, Promulgated *40 Decision will ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477315/ | OPINION. Black, Judge: In computing decedent’s gift tax on the December 13,1951, transfers in trust of Hotel Company and Garage Company stock, petitioners calculated the value of each beneficiary’s right to income from that trust on the basis of the life expectancy of such beneficiary (see Eegs. 108, sec. 86.19 (g), Ta... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477316/ | OPINION. Harron, Judge: Petitioner seeks excess profits tax relief under section 722 (b) (4), Internal Eevenue Code of 1939, for the years 1942, 1943, and 1944. It claims that its average base period net income is an inadequate standard of normal earnings because of changes which took place during the base period in it... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477317/ | OPINION. Harron, Judge: The petitioner claims relief from excess profits tax under the provisions of Code sections 722 (a) and 722 (b) (2), (b) (3) (A),(b) (3) (B),and (b) (5). The claim in this proceeding is for relief from excess profits tax for 1941. The years 1940 and 1942 are also involved because petitioner claim... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477319/ | Rice, Judge: These consolidated proceedings involve deficiencies in income tax determined by the respondent under the provisions of the 1939 Code and refunds claimed by the petitioners as follows: [[Image here]] The issues to be decided are: (1) Whether the deficiency notice in Docket No. 38302 for the period January 1... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477320/ | OPINION. Tietjens, Judge: Respondent seeks to include in the estate of Mary Lois K. McIntosh the value of the property transferred in trust in 1929, on the ground that decedent was in reality the settlor of the trust and its only beneficiary, and as such she had the power to revoke the trust. Sec. 811 (d) (2), I. R. C.... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625758/ | FRANCIS WARD PAINE, ROBERT H. GROSS, MORRIS F. LACROIX, STEPHEN PAINE AND ISAIAH R. CLARK, EXECUTORS OF THE ESTATE OF WILLIAM A. PAINE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Paine v. CommissionerDocket No. 34113.United States Board of Tax Appeals25 B.T.A. 764; 1932 BTA LEXIS 1475; March... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625762/ | Appeal of HUTTERISCHE BRUDER GEMEINDE.Hutterische Bruder Gemeinde v. CommissionerDocket No. 2257.United States Board of Tax Appeals1 B.T.A. 1208; 1925 BTA LEXIS 2614; May 23, 1925, decided Submitted April 20, 1925. *2614 A corporation established for religious purposes is not entitled to exemption from income tax unl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625763/ | A. Rhett du Pont and Gertrude du Pont, Petitioners, v. Commissioner of Internal Revenue, RespondentDu Pont v. CommissionerDocket No. 35469United States Tax Court19 T.C. 377; 1952 U.S. Tax Ct. LEXIS 29; December 3, 1952, Promulgated *29 Decision will be entered for the respondent. The agreement by which the partnership... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625765/ | Doris E. Stansbury, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent; Leland D. Stansbury, Transferee, Petitioner v. Commissioner of Internal Revenue, RespondentStansbury v. CommissionerDocket Nos. 7025-92, 7026-92United States Tax Court104 T.C. 486; 1995 U.S. Tax Ct. LEXIS 24; 104 T.C. No. 24; Ap... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625766/ | ELSTON COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GADIAN COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. STANART COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Elston Co. v. CommissionerDocket Nos. 96604, 96605, 96606.Un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625768/ | JAMES H. O'HAGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentO'Hagan v. CommissionerDocket No. 20242-92.United States Tax CourtT.C. Memo 1995-409; 1995 Tax Ct. Memo LEXIS 406; 70 T.C.M. (CCH) 498; August 22, 1995, Filed *406 Decision will be entered under Rule 155. James H. O'Hagan, pro se. John C. Sch... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625769/ | Modestina Cercone v. Commissioner. Estate of Julius Cercone, Deceased, Modestina Cercone, Administratrix v. Commissioner.Cercone v. CommissionerDocket Nos. 90567, 90568.United States Tax CourtT.C. Memo 1964-166; 1964 Tax Ct. Memo LEXIS 169; 23 T.C.M. (CCH) 969; T.C.M. (RIA) 64166; June 18, 1964H. L. Libby, Stambaugh Bl... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625773/ | MOTOR CAR SUPPLY CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Motor Car Supply Co. v. CommissionerDocket No. 2088.United States Board of Tax Appeals9 B.T.A. 556; 1927 BTA LEXIS 2554; December 12, 1927, Promulgated *2554 Depreciation allowable under section 234(a)(7) of the Revenue Act of 1918, is t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625751/ | EAGLE TRADING OPPORTUNITIES, LLC, SENTINEL ADVISORS, LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Eagle Trading Opportunities, LLC v. Comm'rDocket No. 9733-05United States Tax Court2009 U.S. Tax Ct. LEXIS 46; January 23, 2009, Entered2009 U.S. Tax Ct. LEXIS 46">*46 John O. Colvi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625729/ | ALEXANDER J. SZILAGYI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSzilagyi v. CommissionerDocket No. 29158-81.United States Tax CourtT.C. Memo 1982-656; 1982 Tax Ct. Memo LEXIS 94; 45 T.C.M. 88; T.C.M. (RIA) 82656; November 15, 1982. Alexander J. Szilagyi, pro se. Joan J. Fahlgren, for respondent. DAW... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625730/ | Frank E. McDevitt v. Commissioner.Frank E. McDevitt v. CommissionerDocket No. 41903.United States Tax Court1954 Tax Ct. Memo LEXIS 284; 13 T.C.M. 193; T.C.M. (RIA) 54068; March 5, 19541954 Tax Ct. Memo LEXIS 284">*284 Dependency credits denied petitioner for failure to show actual cost of children's support in 1948. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625731/ | GEORGENE THROOP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThroop v. CommissionerDocket No. 20643-92United States Tax CourtT.C. Memo 1994-10; 1994 Tax Ct. Memo LEXIS 8; 67 T.C.M. 1946; 73 A.F.T.R.2d (RIA) 417; January 10, 1994, Filed 1994 Tax Ct. Memo LEXIS 8">*8 Decision will be entered under Rule 155... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625733/ | DENHOLM AND MCKAY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Denholm & McKay Co. v. CommissionerDocket No. 89606.United States Board of Tax Appeals41 B.T.A. 986; 1940 BTA LEXIS 1113; April 30, 1940, Promulgated 1940 BTA LEXIS 1113">*1113 Held, an amended petition raising a new issue, filed mor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625734/ | Bert C. Cochran and Edythe L. Cochran v. Commissioner.Cochran v. CommissionerDocket No. 6394-67.United States Tax CourtT.C. Memo 1972-15; 1972 Tax Ct. Memo LEXIS 239; 31 T.C.M. 36; T.C.M. (RIA) 72015; January 19, 1972, Filed. William T. Brandlin, 611th W. 6th, Los Angeles, Calif. for the petitioners. H. Lloyd Nearing,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625735/ | Estate of Robert A. Axelson, Deceased, Isabel K. Axelson and Arthur L. Jones, Executors v. Commissioner. Isabel M. Axelson v. Commissioner.Estate of Robert A. Axelson v. CommissionerDocket Nos. 6140, 6141.United States Tax Court1946 Tax Ct. Memo LEXIS 181; 5 T.C.M. 414; T.C.M. (RIA) 46122; May 27, 19461946 Tax Ct. Memo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625736/ | HUG & SARACHEK ART CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hug & Sarachek Art Co. v. CommissionerDocket No. 12752.United States Board of Tax Appeals14 B.T.A. 990; 1929 BTA LEXIS 3006; January 4, 1929, Promulgated 1929 BTA LEXIS 3006">*3006 Having priced its inventory as of December 31, 1920 at... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625738/ | ALEXANDER M. BING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bing v. CommissionerDocket No. 59590.United States Board of Tax Appeals30 B.T.A. 429; 1934 BTA LEXIS 1327; April 19, 1934, Promulgated 1934 BTA LEXIS 1327">*1327 The amount paid by this petitioner in connection with a transaction in which a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625739/ | Louise Strother Sims v. Commissioner.Sims v. CommissionerDocket Nos. 111451, 1338.United States Tax Court1944 Tax Ct. Memo LEXIS 228; 3 T.C.M. 508; T.C.M. (RIA) 44182; May 30, 19441944 Tax Ct. Memo LEXIS 228">*228 Homer L. Bruce, Esq., for the petitioner. Frank B. Appleman, Esq., for the respondent. TURNER Memorandum... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625740/ | William B. Steinhardt v. Commissioner. Milton Steinhardt, Annette Steinhardt v. Commissioner. Milton Steinhardt v. Commissioner. William B. Steinhardt, Ada K. Steinhardt v. Commissioner.Steinhardt v. CommissionerDocket Nos. 16043, 16044, 16045, 16046.United States Tax Court1948 Tax Ct. Memo LEXIS 68; 7 T.C.M. 752; T.C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625742/ | S. PETER LEBOWITZ AND THERESA LEBOWITZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLebowitz v. CommissionerDocket No. 27543-82United States Tax CourtT.C. Memo 1991-344; 1991 Tax Ct. Memo LEXIS 399; 62 T.C.M. 249; T.C.M. (RIA) 91344; July 29, 1991, Filed 1991 Tax Ct. Memo LEXIS 399">*399 Decisions will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625743/ | SALT LAKE HARDWARE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Salt Lake Hardware Co. v. CommissionerDocket Nos. 46911, 56901.United States Board of Tax Appeals27 B.T.A. 482; 1932 BTA LEXIS 1059; December 30, 1932, Promulgated 1932 BTA LEXIS 1059">*1059 1. Petitioner, a domestic corporation, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625744/ | WORKINGMAN'S COOPERATIVE ASSOCIATION OF THE UNITED INSURANCE LEAGUE OF NEW YORK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Workingman's Cooperative Asso. v. CommissionerDocket No. 9067.United States Board of Tax Appeals9 B.T.A. 385; 1927 BTA LEXIS 2603; November 28, 1927, Promulgated 1927 BTA LEXIS 26... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625745/ | Estate of Willard V. King, Deceased, The Chase Manhattan Bank, Formerly The Chase National Bank of the City of New York, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentKing v. CommissionerDocket No. 78430United States Tax Court37 T.C. 973; 1962 U.S. Tax Ct. LEXIS 190; February 21, 1962, Filed 1962... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625746/ | FITCHBURG RAILROAD CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Fitchburg R. Co. v. CommissionerDocket No. 8849.United States Board of Tax Appeals8 B.T.A. 495; 1927 BTA LEXIS 2862; October 4, 1927, Promulgated 1927 BTA LEXIS 2862">*2862 1. Many years prior to the taxable year petitioner leased its... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625747/ | THE LIMITED, INC., AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentThe Limited, Inc. v. Comm'rNo. 26618-95United States Tax Court113 T.C. 169; 1999 U.S. Tax Ct. LEXIS 40; 113 T.C. No. 13; September 7, 1999, Filed An appropriate order will be issued. P's subsidiary, D, a domesti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625748/ | THE BROOK, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrook, Inc. v. CommissionerDocket No. 9116-82.United States Tax CourtT.C. Memo 1985-614; 1985 Tax Ct. Memo LEXIS 18; 51 T.C.M. 133; T.C.M. (RIA) 85614; December 17, 1985. Charles T. Crawford, for the petitioner. Elizabeth M. Fasciana, for the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625749/ | Daniel T. Cooney and Eleanor M. Cooney v. commissioner.Cooney v. CommissionerDocket No. 2656-69.United States Tax CourtT.C. Memo 1971-201; 1971 Tax Ct. Memo LEXIS 133; 30 T.C.M. 845; T.C.M. (RIA) 71201; August 16, 1971, Filed Emil Sebetic, 233 Broadway, New York, N. Y. , for the petitioners. John D. Shuff, for the resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625776/ | ESTATE OF SILVIO RAVETTI, DECEASED, DONNA LOGAN, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Ravetti v. CommissionerDocket Nos. 2913-87, 2914-87United States Tax CourtT.C. Memo 1994-260; 1994 Tax Ct. Memo LEXIS 260; 67 T.C.M. (CCH) 3064; June 7, 1994, Filed *260 For petitioner: Richa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625778/ | MICHAEL JOSEPH AIELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentAiello v. CommissionerDocket No. 16811-93United States Tax CourtT.C. Memo 1995-40; 1995 Tax Ct. Memo LEXIS 53; 69 T.C.M. (CCH) 1765; January 30, 1995, Filed *53 Decision will be entered under Rule 155. Michael Joseph Aiello, pro se. For ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625779/ | AL HAKEEM ABDUL RASHEED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentRasheed v. CommissionerDocket No. 12653-79.United States Tax CourtT.C. Memo 1985-310; 1985 Tax Ct. Memo LEXIS 327; 50 T.C.M. (CCH) 225; T.C.M. (RIA) 85310; June 25, 1985. Al Hakeem Abdul Rasheed, pro se. Neil O. Abreu, for the responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625780/ | Ruth Curry Brooks v. Commissioner.Brooks v. CommissionerDocket No. 16651.United States Tax Court1948 Tax Ct. Memo LEXIS 99; 7 T.C.M. (CCH) 635; T.C.M. (RIA) 48173; August 31, 1948*99 Expenses for room and board paid by petitioner while in Philadelphia, at which place she was employed in the Immigration and Naturalizat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625781/ | ROY & TITCOMB, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Roy & Titcomb, Inc. v. CommissionerDocket No. 29138.United States Board of Tax Appeals24 B.T.A. 969; 1931 BTA LEXIS 1563; November 27, 1931, Promulgated *1563 In 1923 the petitioner sold to outside interests its stockholdings in a corpora... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625782/ | GERALD H. GLASER AND CAROL J. GLASER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGlaser v. CommissionerDocket No. 1701-83.United States Tax CourtT.C. Memo 1984-342; 1984 Tax Ct. Memo LEXIS 330; 48 T.C.M. (CCH) 447; T.C.M. (RIA) 84342; July 9, 1984. Gerald H. Glaser, pro se. *331 Mark A. Pridgeon, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625783/ | MURRY JEROME WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWright v. CommissionerDocket No. 7942-70 SC.United States Tax CourtT.C. Memo 1973-8; 1973 Tax Ct. Memo LEXIS 277; 32 T.C.M. (CCH) 31; T.C.M. (RIA) 73008; January 15, 1973, Filed Murry Jerome Wright, pro se. Lawrence G. Becker, for the respo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625784/ | Louis Nuta and Elizabeth Nuta, Husband and Wife v. Commissioner.Nuta v. CommissionerDocket No. 31007.United States Tax Court1952 Tax Ct. Memo LEXIS 82; 11 T.C.M. (CCH) 954; T.C.M. (RIA) 52283; September 24, 1952James Knight, Esq., for the petitioners. Francis L. Van Haaften, Esq., for the respondent. TIETJENSMemorandu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625787/ | Alan J. Bayley and Barbara F. Bayley, Petitioners v. Commissioner of Internal Revenue, RespondentBayley v. CommissionerDocket No. 8992-73United States Tax Court69 T.C. 234; 1977 U.S. Tax Ct. LEXIS 25; November 15, 1977, Filed *25 Decision will be entered for the respondent. Petitioner held 5,000 shares of GRT stock is... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477353/ | OPINION. TURNER, Judge: Under section 102 of the Internal Revenue Code of 1939,1 a surtax is imposed upon the net income of a corporation, if such corporation “is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders * * * through the medium of permitting earnings or prof... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477355/ | OPINION. Bice, Judge: This proceeding involves the following deficiencies in income tax: Year Deficiency 1945_$542.19 1946- 983.52 1947- 501.74 The issues to be decided are: (1) The proper basis for computing the amount of loss sustained on the sale of property acquired from an inter vivos trust; and (2) whether the lo... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477356/ | OPINION. Withet, Judge: Eespondent has determined that the trust and profit-sharing plan of petitioner were neither formed nor operated for the exclusive benefit of its employees within the meaning of section 165 (a) of the 1939 Code,1 and therefore that amounts contributed by petitioner to the trust during 1949 and 19... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477357/ | OPINION. PieRce, Judge: Petitioner has not challenged the deficiencies. He disputes only the imposition of the several additions to- the tax; and even as to these, he waived in his petition any question respecting those imposed under section 291 (a) for failure to file returns, and he indicated at the hearing that he d... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625789/ | Victor Pechtel, Charles Pechtel and Dwight H. Chester, Co-Partners Doing Business Under the Name and Style of Island Machine Tool Company, Petitioners, v. United States of America, RespondentPechtel v. United StatesDocket No. 750-RUnited States Tax Court18 T.C. 851; 1952 U.S. Tax Ct. LEXIS 125; August 7, 1952, Promulga... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625791/ | United Industrial Corporation and Subsidiary Companies v. Commissioner. United Industrial Corporation v. Commissioner.United Industrial Corp. v. CommissionerDocket Nos. 86422, 86423.United States Tax CourtT.C. Memo 1962-280; 1962 Tax Ct. Memo LEXIS 26; 21 T.C.M. 1482; T.C.M. (RIA) 62280; November 28, 19621962 Tax Ct. M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625793/ | APPEAL OF H. CITRIN.Citrin v. CommissionerDocket No. 1721.United States Board of Tax Appeals2 B.T.A. 626; 1925 BTA LEXIS 2318; September 28, 1925, Decided Submitted July 14, 1925. 1925 BTA LEXIS 2318">*2318 Expenses incurred for alteration and improvement of leased properties are properly chargeable to capital accoun... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625797/ | ROBERT DELLI PAOLI a/k/a ORLANDO DELLI PAOLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; WATERBURY REALTY CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, ResponentPaoli v. CommissionerDocket Nos. 4936-82, 4937-82.United States Tax CourtT.C. Memo 1985-196; 1985 Tax Ct. Memo LEXIS 437; 49 T.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625798/ | LINWOOD E. TOPPING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTopping v. CommissionerDocket No. 502-76.United States Tax CourtT.C. Memo 1976-342; 1976 Tax Ct. Memo LEXIS 65; 35 T.C.M. 1568; T.C.M. (RIA) 760342; November 10, 1976, Filed Linwood E. Topping, pro se. Mathew E. Bates, for the respondent. S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625800/ | WADE H. ELLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ellis v. CommissionerDocket No. 26136.United States Board of Tax Appeals15 B.T.A. 1075; 1929 BTA LEXIS 2724; March 26, 1929, Promulgated 1929 BTA LEXIS 2724">*2724 Held, that expenses incurred by a lawyer who is a member of the American Bar Asso... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625802/ | AUGUSTA BLISS REESE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reese v. CommissionerDocket No. 70410.United States Board of Tax Appeals30 B.T.A. 1; 1934 BTA LEXIS 1385; March 6, 1934, Promulgated 1934 BTA LEXIS 1385">*1385 Where commissions due trustees for receiving and distributing the corpus of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625803/ | Buffalo Shook Company, Inc. v. Commissioner.Buffalo Shook Co. v. CommissionerDocket No. 26257.United States Tax Court1951 Tax Ct. Memo LEXIS 119; 10 T.C.M. 820; T.C.M. (RIA) 51262; August 29, 19511951 Tax Ct. Memo LEXIS 119">*119 1. During the years 1943 and 1944, petitioner's board of directors authorized a salary of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625805/ | Estate of Harry W. Hammond, Deceased, Citizens National Trust and Savings Bank of Riverside, Trustee of the Harry W. Hammond Trust v. Commissioner.Estate of Hammond v. CommissionerDocket No. 45705.United States Tax CourtT.C. Memo 1954-162; 1954 Tax Ct. Memo LEXIS 83; 13 T.C.M. 903; T.C.M. (RIA) 54271; September 29, 195... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625806/ | ROBERT and EULA DOWNS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDOWNS v. COMMISSIONERDocket No. 5087-77.United States Tax CourtT.C. Memo 1978-502; 1978 Tax Ct. Memo LEXIS 11; 37 T.C.M. 1851-58; December 20, 1978, Filed Gary A. Ward and George D. McDonald, for the petitioners. Frank C. Hider, for the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625807/ | ALLAN S. LEHMAN, CECILE S. LEHMAN, HERBERT H. LEHMAN AND MONROE C. GUTMAN, AS EXECUTORS OF THE ESTATE OF HAROLD M. LEHMAN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lehman v. CommissionerDocket No. 86829.United States Board of Tax Appeals39 B.T.A. 17; 1939 BTA LEXIS 1086; January 3, 1939, Pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625808/ | Consolidated Foods Corporation, Petitioners v. Commissioner of Internal Revenue, RespondentConsolidated Foods Corp. v. CommissionerDocket No. 4650-74United States Tax Court66 T.C. 436; 1976 U.S. Tax Ct. LEXIS 95; June 14, 1976, Filed 1976 U.S. Tax Ct. LEXIS 95">*95 Decision will be entered for the respondent. A State ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625810/ | MAGDALENA W. DE SABICHI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.De Sabichi v. CommissionerDocket No. 10802.United States Board of Tax Appeals4 B.T.A. 445; 1926 BTA LEXIS 2270; July 28, 1926, Decided 1926 BTA LEXIS 2270">*2270 Under the provisions of the Revenue Act of 1926, where an appeal has bee... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625812/ | Main Properties, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Southern Loan & Investment Company, Petitioner, v. Commissioner of Internal Revenue, RespondentMain Properties, Inc. v. CommissionerDocket Nos. 815, 834United States Tax Court4 T.C. 364; 1944 U.S. Tax Ct. LEXIS 17; November 28, 1944, P... | 01-04-2023 | 11-21-2020 |
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