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https://www.courtlistener.com/api/rest/v3/opinions/4624490/ | Paul A. Teschner and Barbara M. Teschner, Petitioners, v. Commissioner of Internal Revenue, RespondentTeschner v. CommissionerDocket No. 90023United States Tax Court38 T.C. 1003; 1962 U.S. Tax Ct. LEXIS 65; September 28, 1962, Filed *65 Decision will be entered for the petitioners. The taxpayer entered a contest the r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624491/ | JAY M. BARRASH AND SANDRA BARRASH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBarrash v. CommissionerDocket No. 15873-86.United States Tax CourtT.C. Memo 1987-592; 1987 Tax Ct. Memo LEXIS 591; 54 T.C.M. (CCH) 1230; T.C.M. (RIA) 87592; December 2, 1987. Bruce Locke and George W. Connelly, Jr., for the p... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624492/ | APPEAL OF CLARENCE STRECKER, EXECUTOR OF ESTATE OF EDWARD STRECKER.Strecker v. CommissionerDocket No. 5382.United States Board of Tax Appeals6 B.T.A. 19; 1927 BTA LEXIS 3624; February 2, 1927, Promulgated *3624 By his will decedent devised his real estate to his executor in trust for the use of his widow during her li... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624495/ | Frank Ix & Sons Virginia Corporation (N.J.), Petitioner, v. Commissioner of Internal Revenue, RespondentFrank Ix & Sons Virginia Corp. v. CommissionerDocket No. 3955-64United States Tax Court45 T.C. 533; 1966 U.S. Tax Ct. LEXIS 131; March 11, 1966, Filed *131 Decision will be entered under Rule 50. During its taxable ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624496/ | ESTATE OF FRANK MARTIN PERRY, SR., DECEASED, MICHAEL C. PERRY, WHIT S. PERRY, AND ROBERT S. PERRY, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Perry v. CommissionerDocket No. 4132-88United States Tax CourtT.C. Memo 1990-123; 1990 Tax Ct. Memo LEXIS 123; 59 T.C.M. (CCH) 65; T.C.M. (... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624498/ | JACK C. EDWARDS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEdwards v. CommissionerDocket No. 2753-73.United States Tax CourtT.C. Memo 1975-72; 1975 Tax Ct. Memo LEXIS 300; 34 T.C.M. (CCH) 373; T.C.M. (RIA) 750072; March 24, 1975, Filed Jack C. Edwards, pro se. Douglas K. Cook, for the respondent. FORRE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624499/ | John Green and Roslyn Green v. Commissioner.Green v. CommissionerDocket No. 3294-62.United States Tax CourtT.C. Memo 1964-113; 1964 Tax Ct. Memo LEXIS 220; 23 T.C.M. (CCH) 649; T.C.M. (RIA) 64113; April 28, 1964Sidney J. Matzner, 9465 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. Robert L. Gnaizda, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624447/ | Edward R. Bacon Company v. Commissioner. Edward R. Bacon v. Commissioner.Edward R. Bacon Co. v. CommissionerDocket Nos. 4043, 4044.United States Tax Court1945 Tax Ct. Memo LEXIS 86; 4 T.C.M. (CCH) 868; T.C.M. (RIA) 45289; September 10, 1945*86 1. Petitioner, an individual, was the majority stockholder in Edward R. Bac... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624450/ | Romy Hammes, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentRomy Hammes, Inc. v. CommissionerDocket No. 7444-73United States Tax Court68 T.C. 900; 1977 U.S. Tax Ct. LEXIS 47; September 13, 1977, Filed *47 Decision will be entered for the respondent. In 1968 four active corporations, A, B, C, and D mer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624451/ | Richard C. Richardson v. Commissioner.Richardson v. CommissionerDocket No. 48536.United States Tax CourtT.C. Memo 1955-234; 1955 Tax Ct. Memo LEXIS 102; 14 T.C.M. (CCH) 941; T.C.M. (RIA) 55234; August 23, 1955*102 Petitioner's wife instituted a suit against him for separate maintenance in connection with which she ask... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624452/ | Barth Smelting Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentBarth Smelting Corp. v. CommissionerDocket No. 35819United States Tax Court30 T.C. 1073; 1958 U.S. Tax Ct. LEXIS 102; August 18, 1958, Filed *102 Decision will be entered under Rule 50. Held, the petitioner is not entitled to sectio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624502/ | Ruth K. Wild, Petitioner, v. Commissioner of Internal Revenue, RespondentWild v. CommissionerDocket No. 1427-63United States Tax Court42 T.C. 706; 1964 U.S. Tax Ct. LEXIS 76; July 13, 1964*76 Decision will be entered for the petitioner. Held, amounts paid by a wife to her attorneys allocable to obtaining alimony inclu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624507/ | Francis Thompson and Mable Thompson v. Commissioner.Thompson v. CommissionerDocket No. 48097.United States Tax CourtT.C. Memo 1955-266; 1955 Tax Ct. Memo LEXIS 69; 14 T.C.M. (CCH) 1058; T.C.M. (RIA) 55266; September 29, 1955*69 Dependency exemptions: Minor daughters of former marriage: Proof of existence. - A father w... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624508/ | David A. Aylsworth and Julia A. Aylsworth v. Commissioner.Aylsworth v. CommissionerDocket No. 92547.United States Tax CourtT.C. Memo 1963-221; 1963 Tax Ct. Memo LEXIS 121; 22 T.C.M. (CCH) 1111; T.C.M. (RIA) 63221; August 21, 1963*121 Albert J. Huddleston, for the petitioners. David E. Mills, for the respondent. WITHE... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512584/ | FILED
United States Court of Appeals
UNITED STATES COURT OF APPEALS Tenth Circuit
FOR THE TENTH CIRCUIT March 4, 2020
_____... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4512585/ | FILED
United States Court of Appeals
UNITED STATES COURT OF APPEALS Tenth Circuit
FOR THE TENTH CIRCUIT March 4, 2020
_________________... | 01-04-2023 | 03-04-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624509/ | John P. Scripps Newspapers, Petitioner, v. Commissioner of Internal Revenue, RespondentJohn P. Scripps Newspapers v. CommissionerDocket No. 4672-62United States Tax Court44 T.C. 453; 1965 U.S. Tax Ct. LEXIS 66; June 25, 1965, Filed *66 Decision will be entered for the petitioner. Held, the accumulation of petitioner's... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624512/ | LISBETH STELZIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStelzig v. CommissionerDocket No. 14344-78.United States Tax CourtT.C. Memo 1980-20; 1980 Tax Ct. Memo LEXIS 565; 39 T.C.M. (CCH) 926; T.C.M. (RIA) 80020; January 23, 1980, Filed Lisbeth Stelzig, pro se. Nancy J. Bateman, for the respondent. T... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624513/ | Edward Dzierzawski v. Commissioner.Dzierzawski v. CommissionerDocket Nos. 75009, 79436.United States Tax CourtT.C. Memo 1960-16; 1960 Tax Ct. Memo LEXIS 274; 19 T.C.M. (CCH) 97; T.C.M. (RIA) 60016; February 12, 1960Edward Dzierzawski, pro se, 9449 McDougall, Hamtramck, Mich. Robert W. Siegel, Esq., for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624515/ | Estate of James E. Curry, Deceased, Aileen Curry-Cloonan and Beulah Bullard, Coexecutrices, Petitioner v. Commissioner of Internal Revenue, RespondentEstate of Curry v. CommissionerDocket No. 9502-76United States Tax Court74 T.C. 540; 1980 U.S. Tax Ct. LEXIS 118; June 9, 1980, Filed *118 Decision will be entered under ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624516/ | Appeal of HENRY P. KRANSZ and HENRY A. ZENDER, executors and trustees of the estate of PETER REINBERG, deceased.Kransz v. CommissionerDocket No. 789.United States Board of Tax Appeals1 B.T.A. 953; 1925 BTA LEXIS 2748; April 6, 1925, decided Submitted March 9, 1925. *2748 The Board has jurisdiction to consider an appe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624517/ | WARREN L. BAKER, JR. AND DORRIS J. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBaker v. Comm'rNo. 599-00United States Tax Court118 T.C. 452; 2002 U.S. Tax Ct. LEXIS 28; 118 T.C. No. 28; May 29, 2002, Filed *28 Decision will be entered for respondent. P (husband) entered into "agents agreements" ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624519/ | Fort Howard Paper Company, Petitioner v. Commissioner of Internal Revenue, RespondentFt. Howard Paper Co. v. CommissionerDocket No. 3127-65United States Tax Court49 T.C. 275; 1967 U.S. Tax Ct. LEXIS 3; December 27, 1967, Filed *3 Decision will be entered under Rule 50. Petitioner for 35 years capitalized only the dire... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624520/ | CAMERON D. HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHall v. CommissionerDocket No. 33888-87United States Tax CourtT.C. Memo 1989-502; 1989 Tax Ct. Memo LEXIS 505; 58 T.C.M. (CCH) 140; T.C.M. (RIA) 89502; September 13, 1989Cameron D. Hall, pro se. Sara J. Barkley, for the respondent. COLVINMEMORA... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624521/ | Alfred Eckstein v. Commissioner.Eckstein v. CommissionerDocket No. 5763.United States Tax Court1945 Tax Ct. Memo LEXIS 79; 4 T.C.M. (CCH) 893; T.C.M. (RIA) 45296; September 21, 1945Bernard Wall, Esq., and Irving T. Palmer, C.P.A., for the petitioner. F. S. Gettle, Esq., for the respondent. MURDOCK Memorandum Opinion M... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624523/ | OLYMPIA HARBOR LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Olympia Harbor Lumber Co. v. CommissionerDocket No. 64272.United States Board of Tax Appeals30 B.T.A. 114; 1934 BTA LEXIS 1363; March 20, 1934, Promulgated *1363 1. Deduction allowed for amount paid for cancellation of a contra... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624524/ | MARGARET B. PAYNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. E. J. PAYNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Payne v. CommissionerDocket Nos. 21487, 21488.United States Board of Tax Appeals19 B.T.A. 1305; 1930 BTA LEXIS 2237; May 29, 1930, Promulgated *2237 Under all the fa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624525/ | Nelson A. Farry, Petitioner, v. Commissioner of Internal Revenue, Respondent. Velma R. Farry, Wife of Nelson A. Farry, Petitioner, v. Commissioner of Internal Revenue, RespondentFarry v. CommissionerDocket Nos. 16105, 16106, 20069, 20070United States Tax Court13 T.C. 8; 1949 U.S. Tax Ct. LEXIS 135; July 6, 1949, Promu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624526/ | The Princess Garment Company v. Commissioner.Princess Garment Co. v. CommissionerDocket No. 109874.United States Tax Court1942 Tax Ct. Memo LEXIS 75; 1 T.C.M. (CCH) 186; T.C.M. (RIA) 42639; November 25, 1942*75 In 1939 petitioner created a pension plan under which it established a trust to which it paid $25,000 for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624527/ | Alphonsus C. Fox and Agnes W. Fox v. Commissioner.Fox v. CommissionerDocket No. 6614-66.United States Tax CourtT.C. Memo 1968-28; 1968 Tax Ct. Memo LEXIS 270; 27 T.C.M. (CCH) 125; T.C.M. (RIA) 68028; February 16, 1968. Filed David L. Ketter and C. J. Queenan, Jr., 1100 Oliver Bldg., Pittsburgh, Pa., for the petitioners... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624528/ | HENRY J. GORDON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Gordon v. CommissionerDocket No. 13838.United States Board of Tax Appeals12 B.T.A. 1191; 1928 BTA LEXIS 3388; July 6, 1928, Promulgated *3388 Petitioner is entitled to deduct any loss sustained in 1923 in the sale of residential property cons... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624529/ | Joseph Weidenhoff, Incorporated, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentJoseph Weidenhoff, Inc. v. CommissionerDocket Nos. 60793, 60794, 60795, 60796United States Tax Court32 T.C. 1222; 1959 U.S. Tax Ct. LEXIS 81; September 23, 1959, Filed *81 Decisions will be entered under Rule 50. 1. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624530/ | Appeal of STEELE COTTON MILL CO.Steele Cotton Mill Co. v. CommissionerDocket No. 488.United States Board of Tax Appeals1 B.T.A. 299; 1925 BTA LEXIS 2967; January 13, 1925, decided Submitted December 17, 1924. *2967 A debt may not be charged off as worthless until the taxpayer has taken all reasonable steps to determi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624531/ | BERKS FOUNDRY & MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Berks Foundry & Mfg. Co. v. CommissionerDocket No. 6998.United States Board of Tax Appeals5 B.T.A. 756; 1926 BTA LEXIS 2798; December 8, 1926, Promulgated *2798 1. Surplus of a corporation may not be reduced in determining ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624532/ | Appeal of EDWARD L. SCHEIDENHELM CO.Edward L. Scheidenhelm Co. v. CommissionerDocket No. 1223.United States Board of Tax Appeals1 B.T.A. 864; 1925 BTA LEXIS 2781; March 23, 1925, decided Submitted March 17, 1925. *2781 Where the taxpayer's sole witness admits that a portion of his testimony was false, the Board may r... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624533/ | JOHN P. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket No. 93140.United States Board of Tax Appeals42 B.T.A. 1260; 1940 BTA LEXIS 877; November 22, 1940, Promulgated *877 Held:(1) The ordinary income of two trusts was currently distributable and distributed to named ben... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624534/ | Louis H. and Madelene Diamond, Petitioners v. Commissioner of Internal Revenue, RespondentDiamond v. CommissionerDocket No. 39473-86United States Tax Court92 T.C. 423; 1989 U.S. Tax Ct. LEXIS 30; 92 T.C. No. 25; February 23, 1989; As amended March 1, 1989 February 23, 1989, Filed *30 Decision will be entered under Rule... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624535/ | Holsey Auto Sales, Inc. v. Commissioner.Holsey Auto Sales v. CommissionerDocket No. 12756.United States Tax Court1948 Tax Ct. Memo LEXIS 170; 7 T.C.M. (CCH) 351; T.C.M. (RIA) 48101; June 8, 1948Edward E. Burke, C.P.A., 921 Bergen Ave., Jersey City, N.J., for the petitioner. Jonas M. Smith, Esq., for the respondent. OP... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624536/ | ROBERT C. WIEDMAIER AND IRENE O. WIEDMAIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWiedmaier v. CommissionerDocket No. 7930-82.United States Tax CourtT.C. Memo 1984-540; 1984 Tax Ct. Memo LEXIS 130; 48 T.C.M. (CCH) 1350; T.C.M. (RIA) 84540; October 9, 1984. Jack M. Schultz and Thomas H. Bergh, for ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624538/ | Illinois Water Service Company, Petitioner, v. Commissioner of Internal Revenue, RespondentIllinois Water Service Co. v. CommissionerDocket No. 100404United States Tax Court2 T.C. 1200; 1943 U.S. Tax Ct. LEXIS 8; December 24, 1943, Promulgated *8 Decision will be entered under Rule 50. Petitioner, a subsidiary of a ho... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624539/ | RESERVE LOAN LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reserve Loan Life Ins. Co. v. CommissionerDocket Nos. 21489, 29554, 32965.United States Board of Tax Appeals18 B.T.A. 359; 1929 BTA LEXIS 2063; November 29, 1929, Promulgated *2063 1. The petitioner issues certain life insura... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624541/ | W. Stanley Barrett, Petitioner, v. Commissioner of Internal Revenue, RespondentBarrett v. CommissionerDocket No. 17356United States Tax Court13 T.C. 539; 1949 U.S. Tax Ct. LEXIS 66; October 10, 1949, Promulgated *66 Decision will be entered for the respondent. Family Partnership -- Husband and Wife -- Wife Not Recogni... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624543/ | Charles Town, Incorporated v. Commissioner.Charles Town, Inc. v. CommissionerDocket No. 3517-62.United States Tax CourtT.C. Memo 1966-15; 1966 Tax Ct. Memo LEXIS 267; 25 T.C.M. (CCH) 77; T.C.M. (RIA) 66015; January 19, 1966*267 Held, the income derived from the operation of two horse racing meets was earned by petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624544/ | APPEAL OF NEWMAN THEATRE CO.Newman Theatre Co. v. CommissionerDocket No. 3694.United States Board of Tax Appeals4 B.T.A. 390; 1926 BTA LEXIS 2280; July 27, 1926, Decided *2280 Leaseholds valued for invested capital purposes and as a basis for an allowance for depreciation. Perry W. Shrader, Esq., and E. J. Dillon, C.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624546/ | KERRY D. HICKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentHicks v. CommissionerDocket No. 3985-83.United States Tax CourtT.C. Memo 1985-141; 1985 Tax Ct. Memo LEXIS 490; 49 T.C.M. (CCH) 1039; T.C.M. (RIA) 85141; March 26, 1985. Kerry D. Hicks, pro se. Ronald Rosen and Mark Priver, for the respondent. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624547/ | Miron Kroyt and Claire Sheftel Kroyt v. Commissioner.Kroyt v. CommissionerDocket No. 80798.United States Tax CourtT.C. Memo 1961-322; 1961 Tax Ct. Memo LEXIS 27; 20 T.C.M. (CCH) 1665; T.C.M. (RIA) 61322; November 30, 1961*27 The petitioners are husband and wife. Miron Kroyt, a professional musician, plays the piano. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624548/ | Estate of John H. Boogher, Sara Gardner, Administratrix, Petitioner, v. Commissioner of Internal Revenue, RespondentBoogher v. CommissionerDocket No. 39250United States Tax Court22 T.C. 1167; 1954 U.S. Tax Ct. LEXIS 107; September 16, 1954, Filed September 16, 1954, Filed *107 Decision will be entered under Rule 50. D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624549/ | Kate F. Thompson v. Commissioner.Thompson v. CommissionerDocket No. 21440.United States Tax Court1949 Tax Ct. Memo LEXIS 21; 8 T.C.M. (CCH) 1011; T.C.M. (RIA) 49271; November 30, 1949*21 Leonard B. Levy, Esq., for the petitioner. John W. Alexander, Esq., for the respondent. OPPERMemorandum Findings of Fact and Opinio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624550/ | GERALD F. DORSCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDorsch v. CommissionerDocket No. 28569-90United States Tax CourtT.C. Memo 1992-384; 1992 Tax Ct. Memo LEXIS 406; 64 T.C.M. (CCH) 74; July 8, 1992, Filed *406 An appropriate order and decision will be entered for respondent except as to the add... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624551/ | LAWRENCE C. PHIPPS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Phipps v. CommissionerDocket No. 78915.United States Board of Tax Appeals34 B.T.A. 641; 1936 BTA LEXIS 668; June 2, 1936, Promulgated *668 Since a gift tax is an excise on the transfer of property and not a tax on the property itself, a gi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624552/ | S. Weisbart and Company, a dissolved Colorado corporation v. Commissioner.S. Weisbart & Co. v. CommissionerDocket No. 84329.United States Tax CourtT.C. Memo 1964-130; 1964 Tax Ct. Memo LEXIS 205; 23 T.C.M. (CCH) 788; T.C.M. (RIA) 64130; May 8, 1964*205 Petitioner, a cattle raiser, valued its inventories at cost or mar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624553/ | Houghton P. Metcalf, Petitioner v. Commissioner. Katharine H. Metcalf v. Commissioner.Metcalf v. CommissionerDocket Nos. 39791, 39792.United States Tax Court1953 Tax Ct. Memo LEXIS 16; 12 T.C.M. (CCH) 1428; T.C.M. (RIA) 54003; December 22, 1953*16 Gift taxes. - Value of shares of corporate stock on date of gifts deter... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624556/ | William E. Borbonus and Georgia Borbonus, Petitioners, v. Commissioner of Internal Revenue, RespondentBorbonus v. CommissionerDocket No. 3623-62United States Tax Court42 T.C. 983; 1964 U.S. Tax Ct. LEXIS 53; August 27, 1964, Filed *53 Decision will be entered under Rule 50. Petitioner, pursuant to a written property s... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624557/ | Arthur T. Miller, Willia V. Miller v. Commissioner.Miller v. CommissionerDocket No. 30020.United States Tax Court1951 Tax Ct. Memo LEXIS 84; 10 T.C.M. (CCH) 930; T.C.M. (RIA) 51288; September 28, 1951*84 A railway mail clerk, who from personal choice, resided at a point distant from his principal place of employment, ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4338913/ | T.C. Memo. 2011-283
UNITED STATES TAX COURT
OMAR J. NASIR, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16721-08L. Filed December 5, 2011.
P filed a petition for review of a lien filing
pursuant to s... | 01-04-2023 | 11-14-2018 |
https://www.courtlistener.com/api/rest/v3/opinions/4624558/ | ESTATE OF EDITH P. GARLAND, CHARLES P. GARLAND, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Garland v. CommissionerDocket No. 105777.United States Board of Tax Appeals46 B.T.A. 1243; 1942 BTA LEXIS 756; May 28, 1942, Promulgated *756 The deduction allowable to decedent's estate on account of ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624559/ | CORPORATE INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Corporate Inv. Co. v. CommissionerDocket No. 78363.United States Board of Tax Appeals40 B.T.A. 1156; 1939 BTA LEXIS 742; December 20, 1939, Promulgated *742 1. LOSS ON STOCK. - The distribution of stock of other corporations as ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624560/ | IVAN N. and BOZENA C. HORVAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentHorvat v. CommissionerDocket No. 3103-77.United States Tax CourtT.C. Memo 1978-153; 1978 Tax Ct. Memo LEXIS 364; 37 T.C.M. (CCH) 679; T.C.M. (RIA) 780153; April 19, 1978, Filed Ivan N. and Bozena C. Horvat, pro se. Robert J. Percy... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624561/ | MYONG H. AND MI S. KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKim v. CommissionerDocket No. 23175-92United States Tax CourtT.C. Memo 1994-561; 1994 Tax Ct. Memo LEXIS 569; 68 T.C.M. (CCH) 1181; November 7, 1994, Filed *569 Decision will be entered under Rule 155. For petitioners: Leon Michael Rud... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624562/ | L. R. and Lulu McKee, Petitioners, v. Commissioner of Internal Revenue, RespondentMcKee v. CommissionerDocket No. 28650United States Tax Court18 T.C. 512; 1952 U.S. Tax Ct. LEXIS 168; June 12, 1952, Promulgated *168 Decision will be entered for the respondent. Respondent disallowed under section 24 (c) of the Internal... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624563/ | JAMES J. FREELAND AND MAXINE FREELAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentFreeland v. CommissionerDocket No. 18708-82.United States Tax CourtT.C. Memo 1986-10; 1986 Tax Ct. Memo LEXIS 598; 51 T.C.M. (CCH) 253; T.C.M. (RIA) 86010; January 9, 1986. W. Gerald Thornton and David D. Dahl, for the pe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624564/ | Barkley Company of Arizona, Petitioner v. Commissioner of Internal Revenue, RespondentBarkley Co. v. CommissionerDocket No. 6954-85United States Tax Court89 T.C. 66; 1987 U.S. Tax Ct. LEXIS 96; 89 T.C. No. 7; July 9, 1987. July 9, 1987, Filed *96 Respondent received documentary evidence 2 days prior to trial and did ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624567/ | B. H. Bickers and Lucille M. Bickers v. Commissioner. B. H. Bickers v. Commissioner.Bickers v. CommissionerDocket Nos. 72575, 73385.United States Tax CourtT.C. Memo 1960-83; 1960 Tax Ct. Memo LEXIS 207; 19 T.C.M. (CCH) 440; T.C.M. (RIA) 60083; April 29, 1960*207 Held, petitioners have failed to prove by a preponderanc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624568/ | John W. Snow, Jr. v. Commissioner.John W. Snow, Jr. v. CommissionerDocket No. 30121.United States Tax Court1953 Tax Ct. Memo LEXIS 64; 12 T.C.M. (CCH) 1281; T.C.M. (RIA) 53358; November 10, 1953*64 Respondent reconstructed petitioner's income by the increase in net worth method and determined deficiences and negligenc... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624569/ | GRAND RAPIDS NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Grand Rapids Nat'l Bank v. CommissionerDocket No. 21116.United States Board of Tax Appeals9 B.T.A. 1119; 1928 BTA LEXIS 4297; January 9, 1928, Promulgated *4297 Two banks were affiliated for the period January 1, 1922, to March 14,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624571/ | Pacific Mills, Petitioner, v. Commissioner of Internal Revenue, RespondentPacific Mills v. CommissionerDocket No. 20888United States Tax Court17 T.C. 705; 1951 U.S. Tax Ct. LEXIS 52; October 26, 1951, Promulgated *52 Decision will be entered under Rule 50. On November 22, 1944, petitioner paid $ 2,065,842.02 to the Un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624572/ | James G. Maxcy and Louise C. Maxcy, Petitioners v. Commissioner of Internal Revenue, RespondentMaxcy v. CommissionerDocket No. 870-71United States Tax Court59 T.C. 716; 1973 U.S. Tax Ct. LEXIS 167; 59 T.C. No. 71; March 1, 1973, Filed *167 Decision for all years will be entered under Rule 50. 15Petitioner James G. Max... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624573/ | Herman E. Londagin and B. Maxine Londagin, Petitioners v. Commissioner of Internal Revenue, RespondentLondagin v. CommissionerDocket No. 8237-71United States Tax Court61 T.C. 117; 1973 U.S. Tax Ct. LEXIS 30; 61 T.C. No. 15; October 30, 1973, Filed *30 Decision will be entered for the respondent. Petitioners on their 1... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624574/ | HENRI CHOUTEAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Chouteau v. CommissionerDocket No. 38300.United States Board of Tax Appeals22 B.T.A. 850; 1931 BTA LEXIS 2049; March 20, 1931, Promulgated *2049 1. DEDUCTION - LOSS. - Petitioner's uncle's will created a trust and named petitioner and others ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624579/ | MOLLIE NETCHER NEWBURY, TRUSTEE OF THE ESTATE OF CHARLES NETCHER, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Newbury v. CommissionerDocket No. 42435.United States Board of Tax Appeals31 B.T.A. 41; 1934 BTA LEXIS 1170; August 9, 1934, Promulgated *1170 1. Where the petitioner in the reorgani... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624581/ | ROBERT BROWN AND DOSHIE M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket Nos. 16092-81, 11602-82United States Tax CourtT.C. Memo 1983-726; 1983 Tax Ct. Memo LEXIS 59; 47 T.C.M. (CCH) 526; T.C.M. (RIA) 83726; December 7, 1983. Robert Brown and Doshie M. Brown, pro se. Jo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624582/ | WILLIA V. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMoore v. CommissionerDocket No. 6001-82United States Tax CourtT.C. Memo 1983-289; 1983 Tax Ct. Memo LEXIS 489; 46 T.C.M. (CCH) 229; T.C.M. (RIA) 83289; May 25, 1983. Willia V. Moore, pro se. Margaret K. Hebert, for the respondent. DAWSONMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624583/ | Penn Mutual Indemnity Company (Dissolved), Francis R. Smith, Insurance Commissioner of the Commonwealth of Pennsylvania, Statutory Liquidator, Petitioner, v. Commissioner of Internal Revenue, RespondentPenn Mut. Indem. Co. v. CommissionerDocket No. 55553United States Tax Court32 T.C. 653; 1959 U.S. Tax Ct. LEXIS 146; J... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624585/ | PRAXITELES INC., SHELDON M. SISSON, A PERSON OTHER THAN THE TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentPraxiteles Inc. v. CommissionerDocket No. 16653-91United States Tax CourtT.C. Memo 1993-622; 1993 Tax Ct. Memo LEXIS 641; 66 T.C.M. (CCH) 1778; December 27, 1993, Filed *641 Decisio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624586/ | RECREATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Recreation Co. v. CommissionerDocket No. 20928.United States Board of Tax Appeals15 B.T.A. 757; 1929 BTA LEXIS 2792; March 11, 1929, Promulgated *2792 Compensation voted and paid by a corporation to an individual in the year 1920 for services ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624587/ | ESTATE OF HAROLD C. SCHOTT, DECEASED, HOWARD J. VANDEN EYNDEN AND L. THOMAS HILTZ, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentEstate of Schott v. CommissionerDocket No. 5283-78.United States Tax CourtT.C. Memo 1982-222; 1982 Tax Ct. Memo LEXIS 528; 43 T.C.M. (CCH) 1188; T.C.M. (RIA) 82222; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624588/ | Alexander Washington, Petitioner v. Commissioner of Internal Revenue, RespondentWashington v. CommissionerDocket No. 7092-80United States Tax Court77 T.C. 601; 1981 U.S. Tax Ct. LEXIS 60; September 17, 1981, Filed *60 Decision will be entered for the respondent. Petitioner filed for divorce from his wife in April 1977... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624591/ | BETHLEHEM SILK COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Bethlehem Silk Co. v. CommissionerDocket No. 103861.United States Board of Tax Appeals43 B.T.A. 515; 1941 BTA LEXIS 1499; January 31, 1941, Promulgated *1499 Before May 1, 1936, a bank approved the making of a loan to the taxpayer unde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624592/ | I. J. Marshall and Claribel Marshall, Petitioners v. Commissioner of Internal Revenue, Respondent; Flora H. Miller, Petitioner v. Commissioner of Internal Revenue, RespondentMarshall v. CommissionerDocket Nos. 6756-70, 6757-70, 6758-70United States Tax Court60 T.C. 242; 1973 U.S. Tax Ct. LEXIS 126; 60 T.C. No. 29; May ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624593/ | ST. LOUIS UNION TRUST COMPANY, EXECUTOR OF THE WILL OF WILLIAM NORTHRUP MCMILLAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.St. Louis Union Trust Co. v. CommissionerDocket No. 45966.United States Board of Tax Appeals27 B.T.A. 318; 1932 BTA LEXIS 1088; December 14, 1932, Promulgated *1088 1. Decedent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624595/ | Edna S. Ullman, Petitioner, v. Commissioner of Internal Revenue, RespondentUllman v. CommissionerDocket No. 76740United States Tax Court34 T.C. 1107; 1960 U.S. Tax Ct. LEXIS 67; September 23, 1960, Filed *67 Decision will be entered for the respondent. Petitioner, in the taxable years 1954, 1955, and 1956, received pa... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624596/ | George R. Newhouse and Helen C. Newhouse, Petitioners v. Commissioner of Internal Revenue, RespondentNewhouse v. CommissionerDocket No. 969-71United States Tax Court59 T.C. 783; 1973 U.S. Tax Ct. LEXIS 159; 59 T.C. No. 77; March 12, 1973, Filed *159 Decision will be entered for the respondent. Held: The proceeds from ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624597/ | ALEXANDER SPRUNT & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Alexander Sprunt & Son, Inc. v. CommissionerDocket No. 38408.United States Board of Tax Appeals24 B.T.A. 599; 1931 BTA LEXIS 1620; November 4, 1931, Promulgated *1620 1. Payments made by the petitioner, under the guise of commis... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624600/ | CALDWELL & COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Caldwell & Co. v. CommissionerDocket No. 43708.United States Board of Tax Appeals26 B.T.A. 790; 1932 BTA LEXIS 1247; August 12, 1932, Promulgated *1247 Where petitioner corporation had acquired assets of a partnership in consideratio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624604/ | CARTER PUBLICATIONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Carter Publications, Inc. v. CommissionerDocket Nos. 44838 66891.United States Board of Tax Appeals28 B.T.A. 160; 1933 BTA LEXIS 1173; May 23, 1933, Promulgated *1173 The petitioner, a newspaper corporation, purchased the circulatio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624606/ | Estate of Stephen L. Richards, Deceased, Lynn S. Richards, Executor v. Commissioner.Estate of Richards v. CommissionerDocket No. 1608-63.United States Tax CourtT.C. Memo 1965-263; 1965 Tax Ct. Memo LEXIS 65; 24 T.C.M. (CCH) 1436; T.C.M. (RIA) 65263; October 4, 1965Harold H. Hart, Newhouse Bldg., Salt Lake City, Utah, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624607/ | Joseph C. Ruddy, Jr. v. Commissioner.Ruddy v. CommissionerDocket No. 6744-70 SC.United States Tax CourtT.C. Memo 1971-316; 1971 Tax Ct. Memo LEXIS 13; 30 T.C.M. (CCH) 1355; T.C.M. (RIA) 71316; December 20, 1971, Filed. Joseph C. Ruddy, pro se, 2818 64th Ave., Hyattsville, Md.John J. Weiler, for the respondent. INGOLI... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624609/ | KEYSTONE WOOD PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Keystone Wood Products Co. v. CommissionerDocket No. 31420.United States Board of Tax Appeals19 B.T.A. 1116; 1930 BTA LEXIS 2260; May 26, 1930, Promulgated *2260 1. A valuation of the rights of one party to a bilateral contract ba... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624611/ | H. Lewis Brown, Petitioner, v. Commissioner of Internal Revenue, RespondentBrown v. CommissionerDocket No. 107266United States Tax Court1 T.C. 760; 1943 U.S. Tax Ct. LEXIS 209; March 16, 1943, Promulgated *209 Decision will be entered under Rule 50. Where petitioner, as a surviving partner, during the taxable year 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624612/ | JOSEPH B. DURRETT, JR. AND CAROLYN C. DURRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Durrett v. CommissionerDocket No. 21771-84United States Tax CourtT.C. Memo 1994-179; 1994 Tax Ct. Memo LEXIS 179; 67 T.C.M. (CCH) 2735; April 21, 1994, Filed *179 An appropriate order will be issued denying petit... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624615/ | Little Rock Towel & Linen Supply Company v. Commissioner.Little Rock Towel & Linen Supply Co. v. CommissionerDocket No. 24230.United States Tax Court1952 Tax Ct. Memo LEXIS 351; 11 T.C.M. (CCH) 36; T.C.M. (RIA) 52010; January 18, 1952*351 Petitioner is a corporation engaged in furnishing clean towels and linens to bus... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624616/ | CHARLES J. TOBIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Tobin v. CommissionerDocket No. 25922.United States Board of Tax Appeals17 B.T.A. 1261; 1929 BTA LEXIS 2158; November 6, 1929, Promulgated *2158 The compensation received by the petitioner during the year 1923 as counsel of the New York Stat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624618/ | Staked Plains Trust, Limited, Henry F. Whitney, Hugh R. Partridge and William F. Feeney, Trustees v. Commissioner.Staked Plains Trust, Ltd. v. CommissionerDocket No. 109202.United States Tax Court1943 Tax Ct. Memo LEXIS 164; 2 T.C.M. (CCH) 566; T.C.M. (RIA) 43381; August 5, 1943*164 J. P. Jackson, Esq., P. B. Randolph... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624619/ | LELAND L. AND ROSANNE M. SPRAGUE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSprague v. CommissionerDocket No. 16043-86.United States Tax CourtT.C. Memo 1989-117; 1989 Tax Ct. Memo LEXIS 117; 56 T.C.M. (CCH) 1511; T.C.M. (RIA) 89117; March 23, 1989F. T. Muegenburg,*118 Jr., for the petitioner. Elizabet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624620/ | Southwest Natural Gas Company, Petitioner, v. Commissioner of Internal Revenue, RespondentSouthwest Natural Gas Co. v. CommissionerDocket No. 15243United States Tax Court14 T.C. 81; 1950 U.S. Tax Ct. LEXIS 293; January 27, 1950, Promulgated *293 Decision will be entered under Rule 50. Reorganization -- Statutory Merge... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1359007/ | 237 Kan. 807 (1985)
703 P.2d 818
THE WESLEY MEDICAL CENTER, Plaintiff-Appellee,
v.
THE CITY OF WICHITA, KANSAS, Defendant-Appellant, and THE BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF SEDGWICK, Defendant/Appellee, and GEORGE E. RAINEY, Defendant.
No. 57,546
Supreme Court of Kansas.
Opinion filed July 26, 1985.
Doug... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4624653/ | Norma Mathews Lauer v. Commissioner.Lauer v. CommissionerDocket No. 81662.United States Tax CourtT.C. Memo 1961-208; 1961 Tax Ct. Memo LEXIS 141; 20 T.C.M. (CCH) 1038; T.C.M. (RIA) 61208; July 14, 1961*141 Held, that petitioner was engaged during each of the taxable years in carrying on a business of breeding, buying,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624654/ | Estate of Anna Scott Farnum, Fidelity-Philadelphia Trust Company, Henry W. Farnum and Charles I. Thompson, Executors, Petitioner, v. Commissioner of Internal Revenue, RespondentFarnum v. CommissionerDocket No. 5424United States Tax Court12 T.C. 629; 1949 U.S. Tax Ct. LEXIS 222; April 22, 1949, Promulgated *222 Decision... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624656/ | H. Gates Lloyd, Petitioner, v. Commissioner of Internal Revenue, RespondentLloyd v. CommissionerDocket No. 2843United States Tax Court4 T.C. 829; 1945 U.S. Tax Ct. LEXIS 222; February 26, 1945, Promulgated *222 Decision will be entered under Rule 50. Petitioner during the taxable year 1941 was a member of a partnershi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624657/ | WILLIAM P. WILKIN AND DOROTHY E. WILKIN; DONALD M. MICHIE AND NAOMI E. MICHIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilkin v. CommissionerDocket No. 2045-85United States Tax CourtT.C. Memo 1992-525; 1992 Tax Ct. Memo LEXIS 542; 64 T.C.M. (CCH) 689; September 8, 1992, Filed *542 An appropriate ord... | 01-04-2023 | 11-21-2020 |
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