url stringlengths 53 59 | text stringlengths 0 917k | downloaded_timestamp stringclasses 1
value | created_timestamp stringlengths 10 10 |
|---|---|---|---|
https://www.courtlistener.com/api/rest/v3/opinions/4625813/ | Jack Rose, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mae Rose, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jack Rose and Mae Rose, Petitioners, v. Commissioner of Internal Revenue, RespondentRose v. CommissionerDocket Nos. 43652, 43653, 43654United States Tax Court24 T.C. 755; 1955... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625816/ | ARTHUR Y. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJohnson v. CommissionerDocket No. 5954-83.United States Tax CourtT.C. Memo 1985-534; 1985 Tax Ct. Memo LEXIS 94; 50 T.C.M. 1310; T.C.M. (RIA) 85534; October 21, 1985. Arthur Y. Johnson, pro se. Michael R. McMahon, for the respondent. WILBURM... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625817/ | ESTATE OF RICHARD HEMMONS HALSEY, LILIAN JOHNSON HALSEY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Halsey v. CommissionerDocket No. 96404.United States Board of Tax Appeals42 B.T.A. 607; 1940 BTA LEXIS 978; August 21, 1940, Promulgated 1940 BTA LEXIS 978">*978 ESTATE TAX - GROSS ESTATE. - ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625822/ | Winter & Company, Inc. (Indiana), Petitioner, v. Commissioner of Internal Revenue, RespondentWinter & Co. v. CommissionerDocket No. 15204United States Tax Court13 T.C. 108; 1949 U.S. Tax Ct. LEXIS 123; July 19, 1949, Promulgated 1949 U.S. Tax Ct. LEXIS 123">*123 Decision will be entered for respondent. Petitioner clai... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625823/ | DiANDREA, INCORPORATED, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Di Andrea, Inc. v. CommissionerDocket Nos. 13349-78, 13350-78, 13351-78, 13352-78.United States Tax CourtT.C. Memo 1983-768; 1983 Tax Ct. Memo LEXIS 22; 47 T.C.M. 731; T.C.M. (RIA) 83768; December 21, 1983. Robert O. Rogers, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625824/ | CHRISTOPHER M. TRZECIAK and JANICE A. TRZECIAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTrzeciak v. CommissionerDocket No. 24127-83.United States Tax CourtT.C. Memo 1984-370; 1984 Tax Ct. Memo LEXIS 303; 48 T.C.M. 543; T.C.M. (RIA) 84370; July 19, 1984. Michael J. Kavanaugh, for the petitioners. Jac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625825/ | JULIA A. FORHAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Forhan v. CommissionerDocket No. 85367.United States Board of Tax Appeals45 B.T.A. 799; 1941 BTA LEXIS 1064; November 25, 1941, Promulgated 1941 BTA LEXIS 1064">*1064 CLAIM FOR REFUND. - A protest against additional taxes proposed in a letter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625826/ | AUGUSTUS P. LORING AND ADA DWYER RUSSELL, EXECUTORS, ESTATE OF AMY LOWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Loring v. CommissionerDocket No. 39872.United States Board of Tax Appeals20 B.T.A. 440; 1930 BTA LEXIS 2122; July 31, 1930, Promulgated 1930 BTA LEXIS 2122">*2122 In the computation o... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625827/ | WAYNE E. WELLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWells v. CommissionerDocket No. 15811-87United States Tax CourtT.C. Memo 1990-58; 1990 Tax Ct. Memo LEXIS 58; 58 T.C.M. 1345; T.C.M. (RIA) 90058; February 8, 1990Wayne E. Wells, pro se. Bruce K. McNeely, for the respondent. JACOBSMEMORANDUM FIND... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625828/ | Robert F. and Sharon M. Deming v. Commissioner.Deming v. CommissionerDocket No. 2806-69 SC.United States Tax CourtT.C. Memo 1972-163; 1972 Tax Ct. Memo LEXIS 94; 31 T.C.M. 812; T.C.M. (RIA) 72163; August 1, 1972Robert F. Deming, pro se, 2007 W. Cone #2, Greensboro, N. C. Robert N. Ginsburg, for the respondent. INGOLIA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625829/ | Victor and Evelyn Blanco, Petitioners v. Commissioner of Internal Revenue, RespondentBlanco v. CommissionerDocket No. 4042-68United States Tax Court56 T.C. 512; 1971 U.S. Tax Ct. LEXIS 122; June 15, 1971, Filed 1971 U.S. Tax Ct. LEXIS 122">*122 Decision will be entered for the respondent. The petitioner sought to show... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625831/ | Estate of Ida A. Crawley, Deceased, George C. Brosius, as Executor v. Commissioner.Estate of Ida A. Crawley v. CommissionerDocket No. 19289.United States Tax Court1950 Tax Ct. Memo LEXIS 232; 9 T.C.M. 286; T.C.M. (RIA) 50081; March 30, 19501950 Tax Ct. Memo LEXIS 232">*232 Harry G. Taylor, Esq., Miami, Fla., for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625835/ | A. M. NICHOLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nichols v. CommissionerDocket No. 12623.United States Board of Tax Appeals15 B.T.A. 1155; 1929 BTA LEXIS 2716; March 29, 1929, Promulgated 1929 BTA LEXIS 2716">*2716 As compensation for his services in effecting a sale of certain coal propertie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625836/ | E. L. Collamer, Sr. v. Commissioner.Collamer v. CommissionerDocket No. 17481.United States Tax Court1950 Tax Ct. Memo LEXIS 212; 9 T.C.M. 367; T.C.M. (RIA) 50107; April 21, 19501950 Tax Ct. Memo LEXIS 212">*212 Held, the petitioner and his wife did not really and truly in good faith and acting with a business purpose ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512705/ | TO BE PUBLISHED IN THE OFFICIAL REPORTS
OFFICE OF THE ATTORNEY GENERAL
State of California
XAVIER BECERRA
Attorney General
_________________________
... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477392/ | OPINION. FisheR, Judge: Respondent concedes that petitioner’s license agreement with its principal stockholder, Ted Nelson, was an intangible asset which made important contributions to its income and was, therefore, a qualifying factor under section 722 (c). Respondent denies, however, that petitioner’s excess profits... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477393/ | OPINION. Black, Judge: Petitioner’s claim for relief is based primarily on the ground that the character of its business was changed during the base period, within the meaning of section 722 (b) (4), from that of a builder of composite wood bus bodies to that of a builder of integral all-metal buses, and that its avera... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477394/ | OPINION. Tietjens, Judge: The first part of this Opinion will pertain to Flotill Products, Incorporated, Docket No. 31942. The term “petitioner” as herein used will refer to that company. Respondent determined that Flotill Products, Inc., qualifies for excess profits tax relief under section 722 (b) (4)— by virtue of y... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625853/ | HARRY CARL TAYLOR II AND KAREN (EDWARDS) TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket No. 3787-83.United States Tax CourtT.C. Memo 1985-449; 1985 Tax Ct. Memo LEXIS 179; 50 T.C.M. (CCH) 911; T.C.M. (RIA) 85449; August 27, 1985. Harry Carl Taylor II, pro se. Ronald T. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625854/ | Appeal of THOMAS G. BARBAS.Barbas v. CommissionerDocket No. 850.United States Board of Tax Appeals1 B.T.A. 611; 1925 BTA LEXIS 2862; February 25, 1925, decided Submitted January 22, 1925. *2862 In the absence of evidence as to inventory value on March 1, 1913, or whether the cost of goods was paid and deducted as an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625855/ | CHARLES E. BANKS AND ROSE M. BANKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBanks v. CommissionerDocket No. 15929-88United States Tax CourtT.C. Memo 1991-641; 1991 Tax Ct. Memo LEXIS 700; 62 T.C.M. (CCH) 1611; T.C.M. (RIA) 91641; December 26, 1991, Filed *700 Decision will be entered under Rule 155. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625857/ | D. L. LARSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Larsh v. CommissionerDocket No. 12621.United States Board of Tax Appeals6 B.T.A. 1086; 1927 BTA LEXIS 3322; April 29, 1927, Promulgated *3322 Tom F. Carey, Esq., for the petitioner. Arthur H. Murray, Esq., for the respondent. GREEN *1086 GREEN:... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625858/ | CAPITOL THEATRE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Capital Theatre Co. v. CommissionerDocket No. 6224.United States Board of Tax Appeals8 B.T.A. 287; 1927 BTA LEXIS 2937; September 22, 1927, Promulgated *2937 1. Theatre leases determined to have no bonus value on date of acquisition by p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625859/ | MONROE SWAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSwan v. CommissionerDocket No. 23351-83.United States Tax CourtT.C. Memo 1985-521; 1985 Tax Ct. Memo LEXIS 105; 50 T.C.M. (CCH) 1256; T.C.M. (RIA) 85521; October 7, 1985. Monroe Swan, pro se. Sheldon M. Kay, for the respondent. SWIFTMEMORANDUM FIN... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625860/ | Appeal of HAGERSTOWN SHOE & LEGGING CO. 1Hagerstown Shoe & Legging Co. v. CommissionerDocket No. 463.United States Board of Tax Appeals1 B.T.A. 666; 1925 BTA LEXIS 2832; February 28, 1925, decided Submitted February 10, 1925. *2832 The taxpayer corporations were affiliated. John F. McCarron, Esq., for the taxpayer. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625861/ | Margaret G. Harrison v. Commissioner.Harrison v. CommissionerDocket No. 89922.United States Tax CourtT.C. Memo 1962-172; 1962 Tax Ct. Memo LEXIS 138; 21 T.C.M. (CCH) 951; T.C.M. (RIA) 62172; July 23, 1962*138 George G. Young, Jr., Esq., for the petitioner. Frederick A. Levy, Esq., for the respondent. RAUMMemorandum F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625862/ | Ellen E. Wyatt v. Commissioner.Wyatt v. CommissionerDocket No. 84429.United States Tax CourtT.C. Memo 1962-120; 1962 Tax Ct. Memo LEXIS 192; 21 T.C.M. (CCH) 638; T.C.M. (RIA) 62120; May 18, 1962James F. Shea, Esq., Guardian Bldg., Detroit, Mich., for the petitioner. Ralph W. Eisnaugle, Jr., Esq., for the respondent. F... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625863/ | APPEAL OF CARL LANG, ABRAHAM LANG, AND IRVING LEWIN.Lang v. CommissionerDocket No. 2912.United States Board of Tax Appeals3 B.T.A. 417; 1926 BTA LEXIS 2669; January 21, 1926, Decided Submitted July 22, 1925. *2669 1. A partner agreed to sell his partnership interest to the other two partners, provided that the sales... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625864/ | Charles Schwartz & Company, a corporation v. Commissioner.Charles Schwartz & Co. v. CommissionerDocket No. 4126.United States Tax Court1945 Tax Ct. Memo LEXIS 97; 4 T.C.M. (CCH) 841; T.C.M. (RIA) 45280; August 20, 1945*97 Bernard W. Vinissky, Esq., 10 S. La Salle St., Chicago 3, Ill., for the petitioner. Carroll Walke... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625865/ | LYNA KATHRYN JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentJones v. CommissionerDocket No. 198-76.United States Tax CourtT.C. Memo 1977-329; 1977 Tax Ct. Memo LEXIS 114; 36 T.C.M. (CCH) 1323; T.C.M. (RIA) 770329; September 22, 1977, Filed Herbert Shafer, for the petitioner. Albert L. Sandlin, for*11... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625866/ | CHARLES E. PEARSALL & SON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Charles E. Pearsall & Son v. CommissionerDocket No, 50816.United States Board of Tax Appeals29 B.T.A. 747; 1934 BTA LEXIS 1482; January 16, 1934, Promulgated *1482 DELINQUENCY PENALTIES - REVENUE ACT OF 1926, SECTION 1103; REVENUE A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625867/ | C. F. Smith Company v. Commissioner.C. F. Smith Co. v. CommissionerDocket No. 32973.United States Tax CourtT.C. Memo 1954-86; 1954 Tax Ct. Memo LEXIS 157; 13 T.C.M. (CCH) 607; T.C.M. (RIA) 54191; June 30, 1954, Filed *157 1. Petitioner manufactured and sold shirts and leather goods. Its articles of incorporation recit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625868/ | Leon Turnipseed, Petitioner, v. Commissioner of Internal Revenue, RespondentTurnipseed v. CommissionerDocket No. 61365United States Tax Court27 T.C. 758; 1957 U.S. Tax Ct. LEXIS 266; February 8, 1957, Filed *266 Decision will be entered under Rule 50. Petitioner, a single man, claimed as a dependent a married and undi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625870/ | Catherine F. Dinkins, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentDinkins v. CommissionerDocket Nos. 3450-62, 3451-62, 3452-62, 3453-62, 3454-62, 4693-62, 4694-62, 4695-62, 4696-62, 4697-62, 958-63, 3998-63United States Tax Court45 T.C. 593; 1966 U.S. Tax Ct. LEXIS 125; 25 Oil & Gas Rep. 822; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625852/ | Edward V. Lane and Katherine R. Lane, Petitioners, v. Commissioner of Internal Revenue, RespondentLane v. CommissionerDocket No. 79061United States Tax Court37 T.C. 188; 1961 U.S. Tax Ct. LEXIS 36; November 14, 1961, Filed 1961 U.S. Tax Ct. LEXIS 36">*36 Decision will be entered for the respondent. Held, that the prin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625837/ | PAUL A. TAYLOR AND SUSAN A. TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentTaylor v. CommissionerDocket Nos. 27217-89, 27218-89, 27221-89.United States Tax CourtT.C. Memo 1992-219; 1992 Tax Ct. Memo LEXIS 233; 63 T.C.M. 2755; April 13, 1992, Filed 1992 Tax Ct. Memo LEXIS 233">*233 Decisions will be... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625838/ | VANADIUM METALS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. ROGERS FLANNERY & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLANNERY BOLT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Vanadium Metals Co. v. CommissionerDocket Nos. 14983, 14984, 17190.Uni... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625840/ | KAMINSKY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Kaminsky, Inc. v. CommissionerDocket No. 17214-88United States Tax CourtT.C. Memo 1990-491; 1990 Tax Ct. Memo LEXIS 543; 60 T.C.M. 740; T.C.M. (RIA) 90491; September 12, 1990, Filed 1990 Tax Ct. Memo LEXIS 543">*543 Decision will be entered for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625841/ | JACK D. CARR AND LOUISE G. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCarr v. CommissionerDocket No. 607-81.United States Tax CourtT.C. Memo 1985-19; 1985 Tax Ct. Memo LEXIS 616; 49 T.C.M. 507; T.C.M. (RIA) 85019; January 10, 1985. James M. Tingle,James P. O'Neal, for the petitioners. Robert W. W... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625843/ | Max R. Casciani and Mildred M. Casciani v. Commissioner.Casciani v. CommissionerDocket No. 4823-63.United States Tax CourtT.C. Memo 1967-203; 1967 Tax Ct. Memo LEXIS 59; 26 T.C.M. 997; T.C.M. (RIA) 67203; October 16, 19671967 Tax Ct. Memo LEXIS 59">*59 Upon the facts, held: (1) That the assessment and collection of a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625845/ | HENRY A. CLELAND ESTATE COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Henry A. Cleland Estate Co. v. CommissionerDocket Nos. 33585, 40890, 51197.United States Board of Tax Appeals29 B.T.A. 436; 1933 BTA LEXIS 942; November 24, 1933, Promulgated 1933 BTA LEXIS 942">*942 1. Under the provis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625846/ | HANNAH D. STRATTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Stratton v. CommissionerDocket No. 7841.United States Board of Tax Appeals5 B.T.A. 1025; 1927 BTA LEXIS 3683; January 10, 1927, Promulgated 1927 BTA LEXIS 3683">*3683 A widow maintaining a residence for herself and her daughter, who is an ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625847/ | Edwin M. Dezendorf and Florence L. Dezendorf v. Commissioner.Dezendorf v. CommissionerDocket No. 66283.United States Tax CourtT.C. Memo 1961-280; 1961 Tax Ct. Memo LEXIS 66; 20 T.C.M. 1480; T.C.M. (RIA) 61280; October 9, 19611961 Tax Ct. Memo LEXIS 66">*66 David L. Tisinger, Esq., 1210 Capital Nat'l Bank Bldg., Austin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625848/ | Antoinette K. Brown v. Commissioner.Brown v. CommissionerDocket No. 109377.United States Tax Court1944 Tax Ct. Memo LEXIS 368; 3 T.C.M. 148; T.C.M. (RIA) 44044; February 21, 19441944 Tax Ct. Memo LEXIS 368">*368 S. Leo Ruslander, Esq., First Nat. Bank Bldg., Pittsburgh, Pa., for the petitioner. William P. Harris, Esq.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625849/ | Jack M. Gamble and Rose Gamble v. Commissioner.Gamble v. CommissionerDocket No. 78294.United States Tax CourtT.C. Memo 1960-238; 1960 Tax Ct. Memo LEXIS 52; 19 T.C.M. 1343; T.C.M. (RIA) 60238; November 8, 1960Charles H. Haines, Jr., Esq., Equitable Building, Denver, Colo., for the petitioners. Emory L. Langdon, Esq., f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625873/ | HOTEL PATTEN CO., WATTERSON HOTEL CO., UCITA INVESTMENT CO., AND J. B. POUND HOTEL CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hotel Patten Co. v. CommissionerDocket No. 5792.United States Board of Tax Appeals13 B.T.A. 943; 1928 BTA LEXIS 3124; October 12, 1928, Promulgated *3124 1. Value of pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625874/ | APPEAL OF P. FRANK DURKIN.Durkin v. CommissionerDocket No. 3644.United States Board of Tax Appeals4 B.T.A. 743; 1926 BTA LEXIS 2218; August 4, 1926, Decided *2218 The superintendent of the Bureau of Water of the City of Syracuse is exempt from income tax upon the salary received by him as such superintendent during th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625876/ | CHARLES O. ANDERSON and NANCY L. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentAnderson v. CommissionerDocket No. 5340-73.United States Tax CourtT.C. Memo 1976-28; 1976 Tax Ct. Memo LEXIS 370; 35 T.C.M. (CCH) 101; T.C.M. (RIA) 760028; February 4, 1976, Filed Trent G. Anderson, Jr., for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625877/ | VIKRAM H. KAJI AND ANDREA L. KAJI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKaji v. CommissionerDocket No. 16769-81.United States Tax CourtT.C. Memo 1985-341; 1985 Tax Ct. Memo LEXIS 287; 50 T.C.M. (CCH) 392; T.C.M. (RIA) 85341; July 15, 1985. *287 P invests in a coal tax shelter where he signs a "M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625878/ | ESTATE OF HELEN WODELL HALBACH, DECEASED, JOHN POINIER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Halbach v. CommissionerDocket No. 7099-76.United States Tax CourtT.C. Memo 1980-309; 1980 Tax Ct. Memo LEXIS 275; 40 T.C.M. (CCH) 952; T.C.M. (RIA) 80309; August 12, 1980, Filed *275 In... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625879/ | H. H. BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blumenthal v. CommissionerDocket No. 42374.United States Board of Tax Appeals21 B.T.A. 901; 1930 BTA LEXIS 1768; December 26, 1930, Promulgated *1768 1. Opinion testimony of the taxpayer and an accountant that stock was not readily marketab... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625880/ | Walde W. Kane and Lourene A. Kane v. Commissioner.Kane v. CommissionerDocket No. 60765.United States Tax CourtT.C. Memo 1959-111; 1959 Tax Ct. Memo LEXIS 135; 18 T.C.M. (CCH) 492; T.C.M. (RIA) 59111; May 28, 1959*135 Held: 1. Respondent was justified in making use of the net worth plus nondeductible expenditures metho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625881/ | ESTATE OF LUCIE BESAG, CROCKER NATIONAL BANK, A NATIONAL BANKING ASSOCIATION, AND LEON J. ALEXANDER, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Besag v. CommissionerDocket No. 1907-72.United States Tax CourtT.C. Memo 1975-163; 1975 Tax Ct. Memo LEXIS 210; 34 T.C.M. (CCH) 737; T.C... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625882/ | Harry Terwilliger v. Commissioner. Selah Terwilliger and Kathe Terwilliger v. Commissioner. Terwilliger Bros. Inc. v. Commissioner.Terwilliger v. CommissionerDocket Nos. 2302-63, 2303-63, 2304-63. .United States Tax CourtT.C. Memo 1964-207; 1964 Tax Ct. Memo LEXIS 128; 23 T.C.M. (CCH) 1256; T.C.M. (RIA) 64207; August 5... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4669091/ | IN THE COMMONWEALTH COURT OF PENNSYLVANIA
Peter Norcross, :
:
Petitioner :
:
v. : No. 1790 C.D. 2019
: Submitted: July 24, 2020
Pennsylvan... | 01-04-2023 | 03-18-2021 |
https://www.courtlistener.com/api/rest/v3/opinions/4625930/ | GEORGE A. SHAHEEN and EDITH A. SHAHEEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentShaheen v. CommissionerDocket No. 622-80.United States Tax CourtT.C. Memo 1982-445; 1982 Tax Ct. Memo LEXIS 302; 44 T.C.M. (CCH) 694; T.C.M. (RIA) 82445; August 3, 1982. *302 Petitioners received a partnership interest ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4598676/ | DURABILT STEEL LOCKER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Durabilt Steel Locker Co. v. CommissionerDocket No. 3121.United States Board of Tax Appeals5 B.T.A. 239; 1926 BTA LEXIS 2927; October 27, 1926, Decided *2927 J. W. Fisher, Esq., for the respondent. SMITH *239 SMITH: This is a proce... | 01-04-2023 | 11-20-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477434/ | OPINION. Atkins, Judge: The Notice of Deficiency. The petitioner contends that since it made application under section 825 (a) 1 for a determination of the amount of estate tax, and as the respondent did not send the notice of deficiency until after the expiration of the period of 1 year, it is discharged from personal... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4477435/ | OPINION. Bettce, Judge: Under the terms of an agreement executed on December 27, 1949, petitioner Celia Goldstein and her husband, Harry Goldstein, now deceased, transferred certain shares of stock in a family-owned plumbing supply corporation to Joseph Shefner and Harry Gainsley. The announced purpose of the agreement... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625884/ | M. R. HOFFMAN, M. R. HOFFMAN, JR., GUY S. HOFFMAN, P. R. HOFFMAN, AND MARION HOFFMAN BAUSMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hoffman v. CommissionerDocket No. 6641.United States Board of Tax Appeals7 B.T.A. 303; 1927 BTA LEXIS 3208; June 14, 1927, Promulgated *3208 1. JURISDICTION. - The... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625885/ | ESTATE OF ETHLYN DAVIS, DECEASED, DON M. DAVIS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Davis v. CommissionerDocket No. 28647-90United States Tax CourtT.C. Memo 1993-392; 1993 Tax Ct. Memo LEXIS 403; 66 T.C.M. (CCH) 542; August 26, 1993, Filed *403 For petitioner: Francis M. Smith... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625886/ | Estate of Dan C. Marcus, Myrtle Martin Marcus, Administratrix v. Commissioner. Myrtle Marcus v. Commissioner.Estate of Marcus v. CommissionerDocket Nos. 41960, 41961.United States Tax CourtT.C. Memo 1955-298; 1955 Tax Ct. Memo LEXIS 43; 14 T.C.M. (CCH) 1150; T.C.M. (RIA) 55298; October 31, 1955*43 Milton R. De Reyna, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625887/ | Thomas F. Doran, et al. 1 v. Commissioner. Doran v. CommissionerDocket Nos. 51871-51874, 51877-51880.United States Tax CourtT.C. Memo 1956-121; 1956 Tax Ct. Memo LEXIS 175; 15 T.C.M. (CCH) 629; T.C.M. (RIA) 56121; May 18, 1956*175 Roy E. Lowe, Esq., Spokane & Eastern Building, Spokane, Wash., for the petitioners. Gord... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625888/ | AGGIE L. MIZELL, INDIVIDUALLY AND AS A PERSONAL REPRESENTATIVE OF THE ESTATE OF BEULAH ISABELLE NETTLES, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMizell v. CommissionerDocket No. 13306-81.United States Tax CourtT.C. Memo 1984-254; 1984 Tax Ct. Memo LEXIS 418; 48 T.C.M. (CCH) 83; T.C.M. (RIA) ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625890/ | ROSCOE W. FIELDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFields v. CommissionerDocket Nos. 18149-82, 14935-83.United States Tax CourtT.C. Memo 1985-345; 1985 Tax Ct. Memo LEXIS 291; 50 T.C.M. (CCH) 411; T.C.M. (RIA) 85345; July 15, 1985. Robert P. Crowther and Robert B. Nadler, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625891/ | APPEAL OF ROY E. CRUMMER.Crummer v. CommissionerDocket No. 3008.United States Board of Tax Appeals4 B.T.A. 54; 1926 BTA LEXIS 2389; April 22, 1926, Decided Submitted November 25, 1925. *2389 Profit on sale of an undivided interest in a partnership for shares of stock in a corporation determined. H. W. Washington, Es... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625892/ | ESTATE OF MARGARET SENA, MARY ROSSI, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Sena v. CommissionerDocket No. 11044-77.United States Tax CourtT.C. Memo 1980-433; 1980 Tax Ct. Memo LEXIS 161; 41 T.C.M. (CCH) 67; T.C.M. (RIA) 80433; September 25, 1980, Filed *161 Held, transfers of pr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625893/ | Estate of John Joseph Tuohy, Junior, Deceased, Bank of America National Trust and Savings Association, Executor, Petitioner, v. Commissioner of Internal Revenue, RespondentTuohy v. CommissionerDocket No. 16327United States Tax Court14 T.C. 245; 1950 U.S. Tax Ct. LEXIS 273; February 17, 1950, Promulgated *273 Decision w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625894/ | Irving D. Fisher and Sylvia Fisher, Petitioners v. Commissioner of Internal Revenue, RespondentFisher v. CommissionerDocket No. 5481-67United States Tax Court54 T.C. 905; 1970 U.S. Tax Ct. LEXIS 150; April 29, 1970, Filed *150 Decision will be entered for the respondent. The petitioner, as president of a corporation t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625895/ | EMIL RIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ries v. CommissionerDocket No. 26423.United States Board of Tax Appeals25 B.T.A. 896; 1932 BTA LEXIS 1460; March 15, 1932, Promulgated *1460 An Illinois corporation, organized and operated for profit, disposed of all its property to another Illinoi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625896/ | Marian M. Smiley v. Commissioner.Smiley v. CommissionerDocket No. 2170-63.United States Tax CourtT.C. Memo 1964-138; 1964 Tax Ct. Memo LEXIS 196; 23 T.C.M. (CCH) 842; T.C.M. (RIA) 64138; May 18, 1964*196 Marian M. Smiley, pro se, 1504 Linwood, Evansville, Ind. Thomas J. Young, for the respondent. SCOTT Memorandum Fin... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625899/ | CHESTER W. FANNON, JR., AND MARY T. FANNON, Petitioners, V. COMMISSIONER OF INTERNAL REVENUE, RespondentFannon v. CommissionerDocket No. 33986-84.United States Tax CourtT.C. Memo 1986-572; 1986 Tax Ct. Memo LEXIS 32; 52 T.C.M. (CCH) 1113; T.C.M. (RIA) 86572; December 2, 1986. Malcolm E. Ritsch, Jr.,James H. Price III ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625902/ | PARKERSBURG IRON & STEEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Parkersburg Iron & Steel Co. v. CommissionerDocket No. 13876.United States Board of Tax Appeals17 B.T.A. 74; 1929 BTA LEXIS 2357; August 6, 1929, Promulgated *2357 1. Liberty bonds, purchased at par, were used at that value in p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625904/ | Estate of Sarah F. Bremer, Deceased, New England Merchants National Bank of Boston, Executor v. Commissioner.Estate of Bremer v. CommissionerDocket No. 4138-62.United States Tax CourtT.C. Memo 1966-39; 1966 Tax Ct. Memo LEXIS 248; 25 T.C.M. (CCH) 216; T.C.M. (RIA) 66039; February 23, 1966Robert J. McDonough, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625905/ | UNION & PEOPLES NATIONAL BANK OF JACKSON, A NATIONAL BANKING ASSOCIATION, AND E. B. ROBERTS, ADMINISTRATORS (WITH WILL ANNEXED) OF THE ESTATE OF EDITH M. DANCER, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union & Peoples Nat'l Bank v. CommissionerDocket No. 70456.United States Board of Tax A... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625906/ | GEORGE A. LEMBCKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lembcke v. CommissionerDocket No. 75365.United States Board of Tax Appeals33 B.T.A. 700; 1935 BTA LEXIS 718; December 11, 1935, Promulgated *718 A corporation increased its common capital stock and distributed a stock dividend. Two years l... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625908/ | Wilbur Buff, Petitioner v. Commissioner of Internal Revenue, RespondentBuff v. CommissionerDocket No. 3573-68United States Tax Court58 T.C. 224; 1972 U.S. Tax Ct. LEXIS 130; May 8, 1972, Filed *130 Decision will be entered under Rule 50. 1. Held, the funds embezzled by the petitioner in the taxable year 1965 did not c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1625730/ | 25 So. 3d 1047 (2010)
Brenda BLOODGOOD
v.
Nikesha LEATHERWOOD, April Garcia, Individually and as Parent and Next Friend of Monique Garcia, Vincent Buck and Azyia Buck, Minors; Kenneth Anderson; and American Family Insurance.
No. 2008-IA-01811-SCT.
Supreme Court of Mississippi.
January 21, 2010.
*1048 M. Reed Martz, att... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4477510/ | OPINION. Murdock, Judge: The Commissioner determined a deficiency of $705.16 in income tax for 1951, a deficiency of $1,022.88 in excess profits tax for 1950, and a deficiency of $392.65 in excess profits tax for 1951. The petitioner eliminated $23,871.38 for the base period year 1946 as an abandonment deduction in com... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625909/ | STANLEY E. WILSON and CHRISTINE WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Wilson v. CommissionerDocket No. 6483-76.United States Tax CourtT.C. Memo 1980-288; 1980 Tax Ct. Memo LEXIS 291; 40 T.C.M. (CCH) 835; T.C.M. (RIA) 80288; August 4, 1980, Filed Allan Howeth and Kirk R. Manning, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625910/ | JOSEPH E. GANNON and BETTYJANE GANNON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentGannon v. CommissionerDocket No. 9848-78.United States Tax CourtT.C. Memo 1980-81; 1980 Tax Ct. Memo LEXIS 499; 39 T.C.M. (CCH) 1261; T.C.M. (RIA) 80081; March 20, 1980, Filed Joseph E. Gannon, pro se. Robert A. Miller, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625911/ | EDMUND CHESTER SIEKIERSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSiekierski v. CommissionerDocket No. 12410-81.United States Tax CourtT.C. Memo 1982-716; 1982 Tax Ct. Memo LEXIS 29; 45 T.C.M. (CCH) 313; T.C.M. (RIA) 82716; December 13, 1982. Edmund C. Siekierski, pro se. Russell K. Stewart, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625912/ | HOTEL WALDORF COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Hotel Waldorf Co. v. CommissionerDocket Nos. 24273, 25037, 36723.United States Board of Tax Appeals22 B.T.A. 430; 1931 BTA LEXIS 2123; February 27, 1931, Promulgated *2123 Thomas O. Marlar, Esq., and Sigmund Sanger, Jr., Esq., for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625913/ | GEORGE YOUELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Youell v. CommissionerDocket No. 20756.United States Board of Tax Appeals18 B.T.A. 599; 1929 BTA LEXIS 2012; December 31, 1929, Promulgated *2012 Raymond G. Wright, Esq., for the petitioner. J. Arthur Adams, Esq., and George Adams, Esq., for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625914/ | ANGIER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Angier Corp. v. CommissionerDocket No. 25960.United States Board of Tax Appeals17 B.T.A. 1376; 1929 BTA LEXIS 2144; November 8, 1929, Promulgated *2144 1. The petitioner held not liable for the taxes due from Angier Mills for the years 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625915/ | LLOYD E. WILSON AND ELSIE M. WILSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket No. 96577.United States Board of Tax Appeals41 B.T.A. 456; 1940 BTA LEXIS 1183; February 21, 1940, Promulgated *1183 Held, an unborn child is not a "person" for the purpose of computing the amo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625917/ | AUGUSTUS TRASK ASHTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Ashton v. CommissionerDocket No. 89434.United States Board of Tax Appeals39 B.T.A. 888; 1939 BTA LEXIS 956; May 18, 1939, Promulgated *956 In 1934 taxpayer liquidated certain shares of building and loan association stock and suffered a ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625919/ | Charles J. Dinardo and Kathleen B. Dinardo, Petitioners, v. Commissioner of Internal Revenue, Respondent. Clarence B. P. Slaughter and Gertrude Slaughter, Petitioners, v. Commissioner of Internal Revenue, Respondent. Samuel J. Restifo and Valerie R. Restifo, Petitioners, v. Commissioner of Internal Revenue, Responden... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625921/ | ITEN BISCUIT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Iten Biscuit Co. v. CommissionerDocket Nos. 43667, 45164.United States Board of Tax Appeals25 B.T.A. 870; 1932 BTA LEXIS 1458; March 15, 1932, Promulgated *1458 1. The petitioner sold the greater part of its products in can containers, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625922/ | JOSEPH J. DELANEY AND JANE H. DELANEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDelaney v. CommissionerDocket No. 3387-94.United States Tax CourtT.C. Memo 1995-378; 1995 Tax Ct. Memo LEXIS 372; 70 T.C.M. (CCH) 353; August 8, 1995, Filed *372 Decision will be entered for respondent. Justin S. Holden,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625924/ | HARRY T. SILVERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSilverman v. CommissionerDocket Nos. 7140-73, 9190-74.United States Tax CourtT.C. Memo 1985-515; 1985 Tax Ct. Memo LEXIS 116; 50 T.C.M. (CCH) 1226; T.C.M. (RIA) 85515; September 30, 1985. Michael D. Hess and David B. Stern, for the petitione... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625927/ | Ralph Ferguson, Transferee, et al. 1 v. Commissioner. Ferguson v. CommissionerDocket Nos. 20340, 20341, 20342, 20343.United States Tax Court1952 Tax Ct. Memo LEXIS 300; 11 T.C.M. (CCH) 213; T.C.M. (RIA) 52066; March 7, 1952*300 Held: 1. Respondent did not err in determining that the net income of the Independent Bever... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625929/ | FREDERICK J. TASSINARI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentTassinari v. CommissionerDocket No. 31440-81.United States Tax CourtT.C. Memo 1984-445; 1984 Tax Ct. Memo LEXIS 226; 48 T.C.M. (CCH) 915; T.C.M. (RIA) 84445; 5 Employee Benefits Cas. (BNA) 2020; August 21, 1984. Frederick J. Tassinari, p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625933/ | Opelousas-St. Landry Securities Company, Inc. v. Commissioner.Opelousas-St. Landry Sec. Co. v. CommissionerDocket No. 49459.United States Tax CourtT.C. Memo 1955-240; 1955 Tax Ct. Memo LEXIS 98; 14 T.C.M. (CCH) 961; T.C.M. (RIA) 55240; August 30, 1955Isom J. Guillory, Sr., Esq., Box 151, Eunice, La., and Isom J. Guillo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625934/ | Associated Patentees, Inc. v. Commissioner.Associated Patentees, Inc. v. CommissionerDocket No. 112051.United States Tax Court1943 Tax Ct. Memo LEXIS 135; 2 T.C.M. (CCH) 718; T.C.M. (RIA) 43407; August 31, 1943*135 Howe P. Cochran, Esq., 705 Colorado Bldg., Washington, D.C., and Margaret F. Luers, Esq., for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625935/ | Professional Services, Petitioner v. Commissioner of Internal Revenue, Respondent; Eugene F. and Patricia J. Morton, Petitioners v. Commissioner of Internal Revenue, RespondentProfessional Services v. CommissionerDocket Nos. 2674-80, 2675-801United States Tax Court79 T.C. 888; 1982 U.S. Tax Ct. LEXIS 13; 79 T.C. No. 56... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625937/ | WILLIAM I. NASH and MARJORIE NASH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentNash v. CommissionerDocket No. 5888-77.United States Tax CourtT.C. Memo 1980-53; 1980 Tax Ct. Memo LEXIS 534; 39 T.C.M. (CCH) 1105; T.C.M. (RIA) 80053; February 27, 1980, Filed *534 Truman Clare, for the petitioners. J. Antho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625938/ | Ewing Hymers v. Commissioner.Hymers v. CommissionerDocket No. 3342.United States Tax Court1944 Tax Ct. Memo LEXIS 3; 3 T.C.M. (CCH) 1326; T.C.M. (RIA) 44407; December 28, 1944*3 In the years 1928 and 1930 petitioner made loans to his brother-in-law who was in the business of selling advertising novelties manufactured ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625939/ | Katharine T. Hyde, Petitioner, v. Commissioner of Internal Revenue, RespondentHyde v. CommissionerDocket No. 78999United States Tax Court36 T.C. 507; 1961 U.S. Tax Ct. LEXIS 129; June 12, 1961, Filed *129 Decision will be entered for the respondent. Pursuant to separation agreement and divorce decree H transferred to ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4625940/ | PORFIRIO DE JESUS CALLO AND SOCORRO RODRIGUEZ CALLO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentCallo v. CommissionerDocket No. 4969-80.United States Tax CourtT.C. Memo 1982-712; 1982 Tax Ct. Memo LEXIS 36; 45 T.C.M. (CCH) 299; T.C.M. (RIA) 82712; December 7, 1982. *36 Petitioner was a medical doctor ... | 01-04-2023 | 11-21-2020 |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.