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https://www.courtlistener.com/api/rest/v3/opinions/4624658/ | Sam Rosania, Sr., and Pearl Bellina Rosania v. Commissioner.Rosania v. CommissionerDocket No. 56511.United States Tax CourtT.C. Memo 1956-116; 1956 Tax Ct. Memo LEXIS 179; 15 T.C.M. (CCH) 580; T.C.M. (RIA) 56116; May 14, 1956*179 1. On December 31, 1949, 200 shares of petitioner Sam Rosania's stock in a corporation of... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624659/ | Alan J. Levy and Marsha O. Levy, Petitioners v. Commissioner of Internal Revenue, RespondentLevy v. CommissionerDocket Nos. 18780-84, 32881-85, 14079-86United States Tax Court92 T.C. 1360; 1989 U.S. Tax Ct. LEXIS 96; 92 T.C. No. 92; June 28, 1989June 28, 1989, Filed *96 Petitioners invested in a real estate investment... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624664/ | UNION NATIONAL BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Union Nat'l Bank v. CommissionerDocket No. 30264.United States Board of Tax Appeals18 B.T.A. 468; 1929 BTA LEXIS 2034; December 11, 1929, Promulgated *2034 Held, the transfer of the deposit accounts of one banking institution to another an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624665/ | DAVID A. REED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Reed v. CommissionerDocket No. 12499.United States Board of Tax Appeals13 B.T.A. 513; 1928 BTA LEXIS 3229; September 25, 1928, Promulgated *3229 1. During December, 1920, petitioner was designated by the Attorney General of Pennsylvania as spe... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624667/ | MICHAEL R. McGUIRE AND CATHERINE L. MCGUIRE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMcGuire v. CommissionerDocket No. 2253-91United States Tax CourtT.C. Memo 1992-542; 1992 Tax Ct. Memo LEXIS 563; 64 T.C.M. (CCH) 739; September 15, 1992, Filed *563 Decision will be entered under Rule 155. For Peti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624668/ | MARVIN V. DAMM AND NINA M. DAMM. Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDamm v. CommissionerDocket No. 12125-78.United States Tax CourtT.C. Memo 1981-203; 1981 Tax Ct. Memo LEXIS 537; 41 T.C.M. (CCH) 1359; T.C.M. (RIA) 81203; April 27, 1981. *537 Petitioner-husband taught as a lecturer in a univer... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624669/ | Estate of Frank Miller Gould, Deceased, Paul J. Longua and Bank of New York and Fifth Avenue Bank, Executors, Petitioners, v. Commissioner of Internal Revenue, RespondentGould v. CommissionerDocket No. 22623United States Tax Court14 T.C. 414; 1950 U.S. Tax Ct. LEXIS 252; March 16, 1950, Promulgated *252 Decision will b... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624670/ | THE SUPERHEATER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Superheater Co. v. CommissionerDocket No. 8383.United States Board of Tax Appeals12 B.T.A. 5; 1928 BTA LEXIS 3618; May 18, 1928, Promulgated *3618 George E. Holmes, Esq., for the petitioner. Thomas M. Dudley, Jr., Esq., for the respondent... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624672/ | Leander P. Bomholt v. Commissioner. Otto M. Bomholt v. Commissioner.Bomholt v. CommissionerDocket Nos. 18720, 18721.United States Tax Court1950 Tax Ct. Memo LEXIS 104; 9 T.C.M. (CCH) 754; T.C.M. (RIA) 50220; September 8, 1950*104 Petitioners are brothers and during the taxable years 1938 through 1945, were the sole an... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624673/ | LANNING E. LIKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentLikes v. CommissionerDocket No. 8764-88United States Tax CourtT.C. Memo 1991-286; 1991 Tax Ct. Memo LEXIS 327; 61 T.C.M. (CCH) 3012; T.C.M. (RIA) 91286; June 27, 1991, Filed *327 Decision will be entered for the respondent. Janice R. Tanquary,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624678/ | BAKER NATIONAL BANK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Baker Nat'l Bank v. CommissionerDocket Nos. 2807-69 - 2815-69; 1910-72; 6300-72 - 6306-72.United States Tax CourtT.C. Memo 1974-104; 1974 Tax Ct. Memo LEXIS 214; 33 T.C.M. (CCH) 506; T.C.M. (RIA) 74104; April 29, 1974, Filed. Th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624680/ | Capitol Indemnity Insurance Company, Petitioner, v. Commissioner of Internal Revenue, RespondentCapitol Indem. Ins. Co. v. CommissionerDocket No. 50803United States Tax Court25 T.C. 147; 1955 U.S. Tax Ct. LEXIS 61; October 28, 1955, Filed *61 Decision will be entered for the respondent. In part consideration for the c... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624682/ | FIRST NATIONAL BANK OF DULUTH, SPECIAL ADMINISTRATOR, ESTATE OF THOMAS A. MERRITT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.First Nat'l Bank v. CommissionerDocket Nos. 18502, 18503.United States Board of Tax Appeals13 B.T.A. 1096; 1928 BTA LEXIS 3110; October 17, 1928, Promulgated *3110 Where a husb... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624685/ | EDWARD J. AND JUDY A. SULLIVAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSullivan v. CommissionerDocket No. 6579-80.United States Tax CourtT.C. Memo 1982-150; 1982 Tax Ct. Memo LEXIS 598; 43 T.C.M. (CCH) 880; T.C.M. (RIA) 82150; March 24, 1982. Edward J. Sullivan, pro se. Patrick E. McGinnis, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624686/ | Edna M. Gilbertson v. Commissioner.Gilbertson v. CommissionerDocket No. 23510.United States Tax Court1951 Tax Ct. Memo LEXIS 186; 10 T.C.M. (CCH) 594; T.C.M. (RIA) 51192; June 20, 1951*186 Charles H. Davis, Esq., 539-545 Plymouth Bldg., Minneapolis, Minn., and John J. Doherty, Esq., for the petitioner. Thomas A. Steel... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624687/ | JAMES T. SMYTHE and JUDITH M. SMYTHE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmythe v. CommissionerDocket No. 9805-83.United States Tax CourtT.C. Memo 1985-624; 1985 Tax Ct. Memo LEXIS 5; 51 T.C.M. (CCH) 158; T.C.M. (RIA) 85624; December 26, 1985. James T. Smythe, pro se. Nancy W. Hale, for the res... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624690/ | Ronald U. Bassett and Pauline V. Bassett, et al. 1 v. Commissioner. Bassett v. CommissionerDocket Nos. 88240, 89301, 91200-91215, 91217-91220, 91222-91224.United States Tax CourtT.C. Memo 1963-10; 1963 Tax Ct. Memo LEXIS 334; 22 T.C.M. (CCH) 26; T.C.M. (RIA) 63010; January 11, 1963Martin G. Dumont, Esq., for the petiti... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624621/ | CLAUD E. LYNCH and MANITA H. LYNCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentLynch v. CommissionerDocket Nos. 4556-78, 19138-80.United States Tax CourtT.C. Memo 1983-173; 1983 Tax Ct. Memo LEXIS 608; 45 T.C.M. (CCH) 1125; T.C.M. (RIA) 83173; March 31, 1983. *608 H entered into an arrangement with hi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624622/ | RONALD M. BROWN and AUDREY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD M. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentBrown v. CommissionerDocket Nos. 20014-87; 20052-87United States Tax CourtT.C. Memo 1989-645; 1989 Tax Ct. Memo LEXIS 646; 58 T.C.M. (CCH) 850; T.C.M.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624623/ | Pantex Oil Corporation, Dissolved v. Commissioner.Pantex Oil Corp. v. CommissionerDocket No. 19843.United States Tax Court1949 Tax Ct. Memo LEXIS 13; 8 T.C.M. (CCH) 1079; T.C.M. (RIA) 49289; December 19, 1949*13 Petitioner loaned various sums of money to Krome Corporation in 1942 for which it received unsecured notes,... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624624/ | ELMORE L. POTTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Potter v. CommissionerDocket No. 33878.United States Board of Tax Appeals18 B.T.A. 549; 1929 BTA LEXIS 2019; December 20, 1929, Promulgated *2019 1. NET LOSS. - Upon the evidence petitioner is held to have sustained for the calendar year 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624627/ | Jack Lux v. Commissioner.Lux v. CommissionerDocket No. 40085.United States Tax CourtT.C. Memo 1954-97; 1954 Tax Ct. Memo LEXIS 148; 13 T.C.M. (CCH) 655; T.C.M. (RIA) 54203; July 13, 1954. Filed *148 In 1946 and 1947, petitioner worked nights for a gambling enterprise, receiving a salary therefor which he reported as i... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624628/ | H. Paul Prigg v. Commissioner.H. Prigg v. CommissionerDocket No. 30889.United States Tax Court1952 Tax Ct. Memo LEXIS 91; 11 T.C.M. (CCH) 927; T.C.M. (RIA) 52273; September 8, 1952*91 Held: Petitioner has not proved that certain notes became worthless in 1945. H. Paul Prigg, pro se. James R. Harper, Jr., Esq., for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624629/ | Graybar Electric Company, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentGraybar Electric Co. v. CommissionerDocket No. 57058United States Tax Court29 T.C. 818; 1958 U.S. Tax Ct. LEXIS 262; February 11, 1958, Filed *262 Decision will be entered under Rule 50. "Special Death Benefits" paid by a corpor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624634/ | CENTRAL NATIONAL BANK, TRUSTEE FOR JACOB PERKINS, ET AL., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Central Nat'l Bank v. CommissionerDocket No. 28701.United States Board of Tax Appeals25 B.T.A. 1123; 1932 BTA LEXIS 1422; April 13, 1932, Promulgated *1422 Income of a trust distributed to beneficiarie... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624636/ | Charles R. Mathis, Jr., and Katherine S. Mathis, Petitioners, v. Commissioner of Internal Revenue, RespondentMathis v. CommissionerDocket No. 31549United States Tax Court19 T.C. 1123; 1953 U.S. Tax Ct. LEXIS 213; March 25, 1953, Promulgated *213 Decision will be entered under Rule 50. In 1927, Corporation A, an Alabam... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624637/ | Appeal of GREENVILLE TEXTILE SUPPLY COMPANY.Greenville Textile Supply Co. v. CommissionerDocket No. 168.United States Board of Tax Appeals1 B.T.A. 152; 1924 BTA LEXIS 225; December 11, 1924, decided Submitted November 3, 1924. *225 Interest paid or accrued by a corporation within the taxable year on its indebtedness ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624639/ | Harvey P. Utech, Petitioner v. Commissioner of Internal Revenue, RespondentUtech v. CommissionerDocket No. 4991-68United States Tax Court55 T.C. 434; 1970 U.S. Tax Ct. LEXIS 18; December 9, 1970, Filed *18 Decision will be entered for the respondent. During 1966 petitioner was a postdoctoral resident research associat... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624641/ | Dolph and Thelma S. Spalding, Petitioners v. Commissioner of Internal Revenue, RespondentSpalding v. CommissionerDocket No. 8064-73United States Tax Court66 T.C. 1017; 1976 U.S. Tax Ct. LEXIS 50; September 9, 1976, Filed *50 Decision will be entered for the petitioners. Petitioners operated an automobile wrecking yard... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624642/ | The Union Commerce Bank, Transferee, Petitioner, v. Commissioner of Internal Revenue, RespondentUnion Commerce Bank v. CommissionerDocket No. 93381United States Tax Court39 T.C. 973; 1963 U.S. Tax Ct. LEXIS 173; March 22, 1963, Filed *173 Decision will be entered under Rule 50. 1. Petitioner is a transferee of Ethel B... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624643/ | W. O. Covey, Inc. v. Commissioner.W. O. Covey, Inc. v. CommissionerDocket No. 4518-67.United States Tax CourtT.C. Memo 1969-273; 1969 Tax Ct. Memo LEXIS 24; 28 T.C.M. (CCH) 1379; T.C.M. (RIA) 69273; December 15, 1969, Filed Robert W. Tunnell, Race St., P.O. Box 151, Georgetown, Del., for the petitioner. Bert W. Hunt fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624644/ | Massey-Ferguson, Inc., Petitioner v. Commissioner of Internal Revenue, RespondentMassey-Ferguson, Inc. v. CommissionerDocket No. 2923-70United States Tax Court59 T.C. 220; 1972 U.S. Tax Ct. LEXIS 28; November 8, 1972, Filed *28 Decision will be entered under Rule 50. In 1957, P purchased all of the tangible and intang... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624646/ | G. R. Fouche, Petitioner, v. Commissioner of Internal Revenue, RespondentFouche v. Comm'rDocket No. 5724United States Tax Court6 T.C. 462; 1946 U.S. Tax Ct. LEXIS 265; 68 U.S.P.Q. (BNA) 420; March 14, 1946, Promulgated *265 Decision will be entered under Rule 50. 1. In August 1933 petitioner entered into two agreement... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624648/ | RALPH S. NORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNorris v. CommissionerDocket No. 11344-83.United States Tax CourtT.C. Memo 1986-151; 1986 Tax Ct. Memo LEXIS 457; 51 T.C.M. (CCH) 852; T.C.M. (RIA) 86151; April 16, 1986. *457 Held: Petitioner held real estate primarily for sale in the ordinary... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624650/ | Atlas Furniture Company, Petitioner v. Commissioner of Internal Revenue, RespondentAtlas Furniture Co. v. CommissionerDocket No. 56770United States Tax Court26 T.C. 590; 1956 U.S. Tax Ct. LEXIS 152; June 20, 1956, Filed *152 Decision will be entered for the respondent. Excess Profits Tax Under Subchapter D of the 1939... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624651/ | Estate of Harold Loveland, Hattie F. Loveland, Executrix, Petitioner, v. Commissioner of Internal Revenue, RespondentLoveland v. CommissionerDocket No. 16924United States Tax Court13 T.C. 5; 1949 U.S. Tax Ct. LEXIS 134; July 6, 1949, Promulgated *134 Decision will be entered for the respondent. Estate Tax -- Jointly H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624652/ | DAVID JAMES KIRK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentKirk v. CommissionerDocket No. 24935-88United States Tax CourtT.C. Memo 1990-564; 1990 Tax Ct. Memo LEXIS 636; 60 T.C.M. (CCH) 1148; T.C.M. (RIA) 90564; October 29, 1990, Filed *636 An appropriate order and decision will be entered. Stephen R.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/1359001/ | 703 P.2d 652 (1985)
Bahman ZANJANI, Petitioner,
v.
INDUSTRIAL COMMISSION OF COLORADO (Ex Officio, the Unemployment Compensation Commission of Colorado), and Division of Employment, Colorado Department of Labor and Employment, Respondents.
No. 84CA0824.
Colorado Court of Appeals, Div. III.
March 21, 1985.
Rehearing Deni... | 01-04-2023 | 10-30-2013 |
https://www.courtlistener.com/api/rest/v3/opinions/4476731/ | OPINION. Johnson, Judge: The parties are in agreement on the material facts. They differ on the question of whether the amount paid in 1951 constitutes “back pay” within the meaning- of section 107 (d), material portions of which are set forth in the margin.1 It is stipulated that if the payment in controversy constit... | 01-04-2023 | 01-16-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624753/ | BLUE LINE HOLDING COMPANY, A CORPORATION, AND GEORGE B. COLEMAN AND SUE COLEMAN, TRUSTEES OF THE BLUE LINE HOLDING COMPANY, A CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Blue Line Holding Co. v. CommissionerDocket No. 74725.United States Board of Tax Appeals33 B.T.A. 694; 1935 BTA LEXIS 71... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624754/ | ERIC THOMAS WRHEL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, RespondentWrhel v. Comm'rDocket No. 15387-15United States Tax Court2016 U.S. Tax Ct. LEXIS 23; January 7, 2016, DecidedJanuary 19, 2016, Filed*23 Eric Thomas Wrhel, Plaintiff, Pro se, Madison, WI USA.For U.S. Treasury - Internal Revenue Service, Defend... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624755/ | GEORGE H. MILLER, JR. and MARY P. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMiller v. CommissionerDocket No. 29712-83United States Tax CourtT.C. Memo 1989-461; 1989 Tax Ct. Memo LEXIS 461; 57 T.C.M. (CCH) 1419; T.C.M. (RIA) 89461; August 28, 1989*461 Petitioner husband's father owned and opera... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624756/ | Thomas E. Wynecoop and Shirley Wynecoop, Petitioners v. Commissioner of Internal Revenue, RespondentWynecoop v. CommissionerDocket No. 3765-79United States Tax Court76 T.C. 101; 1981 U.S. Tax Ct. LEXIS 190; January 19, 1981, Filed *190 Decision will be entered under Rule 155. Petitioner Thomas E. Wynecoop and several ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624757/ | Katrushka J. Parsons, Petitioner, v. Commissioner of Internal Revenue, RespondentParsons v. CommissionerDocket Nos. 2689-62, 2376-63United States Tax Court43 T.C. 331; 1964 U.S. Tax Ct. LEXIS 6; December 24, 1964, Filed December 24, 1964, Filed *6 Held, that a wife who is a member of a Philippine conjugal partnership a... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624759/ | Sam Samkoff v. Commissioner.Samkoff v. CommissionerDocket No. 54266.United States Tax CourtT.C. Memo 1956-251; 1956 Tax Ct. Memo LEXIS 41; 15 T.C.M. (CCH) 1283; T.C.M. (RIA) 56251; November 14, 1956*41 Held: (1) The Commissioner was justified in computing taxpayer's net income by the net worth method. (2) Amount of un... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624760/ | WARREN H. SCHUMANN and MARIA T. SCHUMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchumann v. CommissionerDocket No. 26661-81.United States Tax CourtT.C. Memo 1983-35; 1983 Tax Ct. Memo LEXIS 753; 45 T.C.M. (CCH) 550; T.C.M. (RIA) 83035; January 18, 1983. Julian N. Stern, for the petitioners. Rebec... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624693/ | Continental Nut Company, Petitioner v. Commissioner of Internal Revenue, RespondentContinental Nut Co. v. CommissionerDocket No. 6813-72United States Tax Court62 T.C. 771; 1974 U.S. Tax Ct. LEXIS 48; 62 T.C. No. 83; September 12, 1974, Filed *48 Decision will be entered for the respondent. Property taxes were assessed... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624694/ | Lars E. Westerdahl, Petitioner v. Commissioner of Internal Revenue, Respondent; Benkt E. Holmgren, Petitioner v. Commissioner of Internal Revenue, RespondentWesterdahl v. CommissionerDocket Nos. 14535-80, 15403-80United States Tax Court82 T.C. 83; 1984 U.S. Tax Ct. LEXIS 121; 82 T.C. No. 8; January 11, 1984, Filed *121... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624695/ | Claire S. Strauss v. Commissioner.Strauss v. CommissionerDocket No. 111094.United States Tax Court1943 Tax Ct. Memo LEXIS 315; 2 T.C.M. (CCH) 19; T.C.M. (RIA) 43217; May 7, 1943*315 Arthur J. Harzfeld, Esq., and Walter J. Hollings, C.P.A., 1115 Russ Bldg., San Francisco, Calif., for the petitioner. Thomas M. Mather, E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624696/ | Frank T. Quatman, Petitioner v. Commissioner of Internal Revenue, RespondentQuatman v. CommissionerDocket No. 973-69United States Tax Court54 T.C. 339; 1970 U.S. Tax Ct. LEXIS 207; February 24, 1970, Filed *207 Decision will be entered under Rule 50. Petitioner transferred farm property in trust to pay the net income ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624698/ | APPEAL OF BENJAMIN BOOTH & CO., INC.Benjamin Booth & Co. v. CommissionerDocket No. 3400.United States Board of Tax Appeals4 B.T.A. 248; 1926 BTA LEXIS 2334; June 28, 1926, Decided Submitted March 11, 1926. *2334 Held, on the evidence, that the taxpayer is not entitled to a deduction on account of obsolescence of machi... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624699/ | CHARLES H. MYERS AND BEVERLY B. MYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentMyers v. CommissionerDocket No. 24653-93United States Tax CourtT.C. Memo 1995-329; 1995 Tax Ct. Memo LEXIS 325; 70 T.C.M. (CCH) 129; July 24, 1995, Filed *325 Decision will be entered under Rule 155. For petitioners: W. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624703/ | JOSEPH B. WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE FYNES WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Wilson v. CommissionerDocket Nos. 86618, 86619.United States Board of Tax Appeals38 B.T.A. 1171; 1938 BTA LEXIS 774; November 18, 1938, Promulgated *774 Where ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624704/ | The Shamrock Oil and Gas Corporation v. Commissioner.Shamrock Oil & Gas Corp. v. CommissionerDocket Nos. 49145, 61315, 68580, 77791. .United States Tax CourtT.C. Memo 1963-35; 1963 Tax Ct. Memo LEXIS 311; 22 T.C.M. (CCH) 142; T.C.M. (RIA) 63035; 17 Oil & Gas Rep. 619; February 6, 1963*311 Wright Matthews, Esq., Republ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624705/ | Thomas Wilson and Mary W. Wilson, Petitioners, v. Commissioner of Internal Revenue, Respondent. Edward N. Richards and Helene H. Richards, Petitioners, v. Commissioner of Internal Revenue, RespondentWilson v. CommissionerDocket Nos. 49001, 49003United States Tax Court25 T.C. 1058; 1956 U.S. Tax Ct. LEXIS 264; February... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624709/ | Paul K. Ashby and Gretchen G. Ashby, Petitioners, v. Commissioner of Internal Revenue, RespondentAshby v. CommissionerDocket No. 82050United States Tax Court37 T.C. 92; 1961 U.S. Tax Ct. LEXIS 49; October 26, 1961, Filed *49 Decision will be entered for the respondent. Petitioner, a licensed real estate broker, was th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624711/ | NOLDE & HORST CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Nolde & Horst Co. v. CommissionerDocket No. 9867.United States Board of Tax Appeals12 B.T.A. 417; 1928 BTA LEXIS 3540; June 6, 1928, Promulgated *3540 March 1, 1913, value of certain patents determined. L. S. Ayers,1 B.T.A. 1135">1 B.T.A. ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624712/ | APPEAL OF RINDGE LAND & NAVIGATION CO.Rindge Land & Navigation Co. v. CommissionerDocket No. 3698.United States Board of Tax Appeals2 B.T.A. 1179; 1925 BTA LEXIS 2143; November 4, 1925, Decided Submitted August 16, 1925. *2143 Where the taxpayer caused four reclamation districts to be organized to include only its la... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624713/ | APPEAL OF AMERICAN EXPRESS CO.American Express Co. v. CommissionerDocket No. 350.United States Board of Tax Appeals2 B.T.A. 498; 1925 BTA LEXIS 2361; September 8, 1925, Decided Submitted March 9, 1925. *2361 March 1, 1913, values of lands and buildings established by the testimony of expert witnesses. An amount accr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624717/ | Newburgh Transfer, Inc., Petitioner, v. Commissioner of Internal Revenue, RespondentNewburgh Transfer, Inc. v. CommissionerDocket Nos. 10970, 26783, 26784United States Tax Court17 T.C. 841; 1951 U.S. Tax Ct. LEXIS 34; November 27, 1951, Promulgated *34 With respect to the claims for relief, decisions will be entered fo... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624718/ | JOHN A. BROYLES and SHIRLEY S. BROYLES, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Broyles v. CommissionerDocket Nos. 427-80, 3958-80, 3960-80, 3961-80.United States Tax CourtT.C. Memo 1982-482; 1982 Tax Ct. Memo LEXIS 262; 44 T.C.M. (CCH) 908; T.C.M. (RIA) 82482; August 23, 1982. Sheldon E... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624722/ | RAY F. SMALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentSmall v. CommissionerDocket No. 5685-79.United States Tax CourtT.C. Memo 1981-316; 1981 Tax Ct. Memo LEXIS 436; 42 T.C.M. (CCH) 190; T.C.M. (RIA) 81316; June 22, 1981. Alan R. Harter, for the petitioner. Leo A. Reinikka, Jr., and Dianne Crosby, f... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624723/ | NESTLE HOLDINGS, INC., ON BEHALF OF ITSELF AND CONSOLIDATED SUBSIDIARIES, AND AS THE SUCCESSOR IN INTEREST TO NESTLE ENTERPRISES, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentNestle Holdings v. CommissionerDocket No. 21562-90.United States Tax CourtT.C. Memo 1995-441; 19... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624724/ | Andrew P. Solt, Petitioner, v. Commissioner of Internal Revenue, RespondentSolt v. CommissionerDocket No. 27163United States Tax Court19 T.C. 183; 1952 U.S. Tax Ct. LEXIS 51; November 10, 1952, Promulgated *51 Decision will be entered under Rule 50. In 1934 petitioner inherited a one-sixth interest in a farm in Hungar... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624726/ | MICHELE A. CALLOW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.Callow v. CommissionerDocket No. 9270-79.United States Tax CourtT.C. Memo 1980-271; 1980 Tax Ct. Memo LEXIS 308; 40 T.C.M. (CCH) 748; T.C.M. (RIA) 80271; July 28, 1980, Filed *308 Petitioner filed tax returns for 1976 and 1977 on which she g... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624732/ | DAVIDSON CHEVROLET COMPANY AND MONTE ZINN CHEVROLET CO., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDavidson Chevrolet Co. v. CommissionerDocket No. 2619-78.United States Tax CourtT.C. Memo 1979-414; 1979 Tax Ct. Memo LEXIS 112; 39 T.C.M. (CCH) 299; T.C.M. (RIA) 79414; October 2, 1979, Filed Robert E. H... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624733/ | JOHN LEONARD MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentMeyer v. CommissionerDocket No. 14722-92United States Tax CourtT.C. Memo 1994-536; 1994 Tax Ct. Memo LEXIS 544; 68 T.C.M. (CCH) 1037; October 25, 1994, Filed *544 Decision will be entered under Rule 155. John Leonard Meyer, pro se. For resp... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624734/ | Margaret E. Hodgkinson v. Commissioner.Hodgkinson v. CommissionerDocket No. 6116-66.United States Tax CourtT.C. Memo 1968-176; 1968 Tax Ct. Memo LEXIS 119; 27 T.C.M. (CCH) 865; T.C.M. (RIA) 68176; August 12, 1968. Filed Margaret E. Hodgkinson, pro se, 8820 Van Nuys Blvd., Panorama City, Calif. Allan D. Teplinsky, for t... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624735/ | Joseph Kuljis and Georgia Kuljis v. Commissioner.Kuljis v. CommissionerDocket No. 79614.United States Tax CourtT.C. Memo 1961-191; 1961 Tax Ct. Memo LEXIS 159; 20 T.C.M. (CCH) 953; T.C.M. (RIA) 61191; June 28, 1961*159 Held: That payments totaling $19,000 made by petitioner Joseph Kuljis in 1956 as guarantor and endor... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624739/ | Universal Mills v. Commissioner.Universal Mills v. CommissionerDocket No. 16663.United States Tax Court1948 Tax Ct. Memo LEXIS 26; 7 T.C.M. (CCH) 886; T.C.M. (RIA) 48251; November 26, 1948*26 G. W. Parker, Esq., and A. E. Brooks, Esq., Fort Worth Nat'l Bank Bldg., Fort Worth, Tex., for the petitioner. J. Marvin Kelley... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624740/ | ROBERT P. WILCOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentWilcox v. CommissionerDocket No. 38026-84.United States Tax CourtT.C. Memo 1987-225; 1987 Tax Ct. Memo LEXIS 229; 53 T.C.M. (CCH) 741; T.C.M. (RIA) 87225; May 4, 1987. Robert P. Wilcox, pro se. M. Maggie Anewalt, for the respondent. RAUMMEMOR... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624742/ | JESSIE M. AND FRANCIS N. BLANKENSHIP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentBlankenship v. CommissionerDocket No. 8414-77.United States Tax CourtT.C. Memo 1979-366; 1979 Tax Ct. Memo LEXIS 166; 39 T.C.M. (CCH) 91; T.C.M. (RIA) 79366; September 10, 1979, Filed *166 Petitioner, an ironworker living ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624743/ | Howard R. Eckels and Betty J. Eckels v. Commissioner.Eckels v. CommissionerDocket No. 1117-67.United States Tax CourtT.C. Memo 1968-292; 1968 Tax Ct. Memo LEXIS 6; 27 T.C.M. (CCH) 1548; T.C.M. (RIA) 68292; December 24, 1968, Filed Howard R. Eckels, pro se, 1603 Winding Trail, Springfield, Ohio. Rudolf L. Jansen, for th... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624744/ | Walker-Scott Corporation, Petitioner, v. Commissioner of Internal Revenue, RespondentWalker-Scott Corp. v. CommissionerDocket Nos. 68946, 71606United States Tax Court35 T.C. 34; 1960 U.S. Tax Ct. LEXIS 52; October 13, 1960, Filed *52 Decisions will be entered under Rule 50. Held, in computing the percentage increase u... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624745/ | Evansville Oil Corporation, Jack Coast, Liquidator v. Commissioner.Evansville Oil Corp. v. CommissionerDocket No. 29642.United States Tax Court1953 Tax Ct. Memo LEXIS 403; 12 T.C.M. (CCH) 21; T.C.M. (RIA) 53016; January 16, 1953*403 William H. Bronson, Esq., Commercial Bldg., Shreveport, La., for the petitioner. J. P.... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624746/ | ROBERT and BARBARA SCHULZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentSchulz v. CommissionerDocket No. 21822-81.United States Tax CourtT.C. Memo 1983-596; 1983 Tax Ct. Memo LEXIS 192; 46 T.C.M. (CCH) 1519; T.C.M. (RIA) 83596; September 26, 1983. *192 Petitioner was retired from the New York City Polic... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624747/ | MARVIN E. FOSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentFoster v. CommissionerDocket No. 33992-87United States Tax CourtT.C. Memo 1990-427; 1990 Tax Ct. Memo LEXIS 444; 60 T.C.M. (CCH) 466; T.C.M. (RIA) 90427; August 8, 1990, Filed *444 Decision will be entered under Rule 155. Marvin E. Foster, pro... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624751/ | Book Production Industries, Inc. v. Commissioner. John F. Cuneo v. Commissioner. John F. Cuneo and Julia S. Cuneo v. Commissioner.Book Production Industries, Inc. v. CommissionerDocket Nos. 2410-62, 2571-62, 2817-62 and 2849-62.United States Tax CourtT.C. Memo 1965-65; 1965 Tax Ct. Memo LEXIS 265; 24 T.C.M. (CCH) 339; ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624763/ | The Robert Dollar Co., Petitioner, v. Commissioner of Internal Revenue, Respondent. The Robert Dollar Co. (Successor to Admiral Oriental Line), Petitioner, v. Commissioner of Internal Revenue, RespondentRobert Dollar Co. v. CommissionerDocket Nos. 24939, 25000United States Tax Court18 T.C. 444; 1952 U.S. Tax Ct. LEXIS... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624764/ | George H. Gordon and Suzanne Gordon, Petitioners v. Commissioner of Internal Revenue, RespondentGordon v. CommissionerDocket No. 20256-85United States Tax Court88 T.C. 630; 1987 U.S. Tax Ct. LEXIS 31; 88 T.C. No. 34; 8 Employee Benefits Cas. (BNA) 1336; March 17, 1987. March 17, 1987, Filed *31 Decision will be entere... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624766/ | H. C. Berry, Receiver for Birmingham Packing Company, Name Changed to Southern Packing Company, a Corporation v. Commissioner.Berry v. CommissionerDocket No. 404 P.T.United States Tax Court1944 Tax Ct. Memo LEXIS 383; 3 T.C.M. (CCH) 91; T.C.M. (RIA) 44031; February 3, 1944*383 Theodore B. Benson, Esq., for the petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624768/ | ELNA S. EVANS, FORMER ADMINISTRATRIX OF THE ESTATE OF J. W. EVANS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Evans v. CommissionerDocket No. 1340.United States Board of Tax Appeals12 B.T.A. 334; 1928 BTA LEXIS 3558; June 4, 1928, Promulgated *3558 The fact that an estate has been administered and the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624770/ | Sam Averbuch, Petitioner, v. Commissioner of Internal Revenue, RespondentAverbuch v. CommissionerDocket No. 9349United States Tax Court12 T.C. 32; 1949 U.S. Tax Ct. LEXIS 297; January 25, 1949, Promulgated *297 Decision will be entered for the petitioner. Income -- Family Partnership -- Vital Services. -- Where a wif... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624771/ | Kershaw Manufacturing Company, Inc. v. Commissioner.Kershaw Mfg. Co. v. CommissionerDocket No. 82015.United States Tax CourtT.C. Memo 1961-98; 1961 Tax Ct. Memo LEXIS 253; 20 T.C.M. (CCH) 443; T.C.M. (RIA) 61098; March 31, 1961*253 Fred S. Ball, Jr., Esq., First National Bank Bldg., Montgomery, Ala., and H. C. Kilpatr... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624772/ | INDIANAPOLIS GLOVE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Indianapolis Glove Co. v. CommissionerDocket No. 82630.United States Board of Tax Appeals37 B.T.A. 966; 1938 BTA LEXIS 956; June 1, 1938, Promulgated *956 A refund of Federal income taxes paid for years 1924 to 1928 was made to pet... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624773/ | WILLIAM B. SCHEIDT AND WANDA C. SCHEIDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentScheidt v. CommissionerDocket No. 22537-82.United States Tax CourtT.C. Memo 1985-235; 1985 Tax Ct. Memo LEXIS 398; 49 T.C.M. (CCH) 1501; T.C.M. (RIA) 85235; May 15, 1985. Michael W. Thom, for the petitioners. Juandell D... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624774/ | Louis C. Beauchamp v. Commissioner.Beauchamp v. CommissionerDocket No. 10073.United States Tax Court1947 Tax Ct. Memo LEXIS 253; 6 T.C.M. (CCH) 379; T.C.M. (RIA) 47088; April 10, 1947*253 Petitioner, a citizen of the United States, went to Edmonton, Province of Alberta, Canada, in November 1942 as an employee of Becht... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624775/ | Estate of William Goldstein, Deceased, Maurice Stern and Matye Goldstein, Co-Executors, and Matye Goldstein, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of Harry S. Goldstein, Deceased, Anna L. Goldstein and Edwin Letzter, Executors, and Anna L. Goldstein, Individually, Petitio... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624777/ | WILLIAM A. THOMPSON, JR., AND BETTY A. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentThompson v. CommissionerDocket No. 2335-82.United States Tax CourtT.C. Memo 1983-487; 1983 Tax Ct. Memo LEXIS 297; 46 T.C.M. (CCH) 1109; T.C.M. (RIA) 83487; August 16, 1983. *297 Held:Sec. 162, I.R.C. 1954, dedu... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624778/ | MELVIN L. KRAUSE AND KATHRYN KRAUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MELVIN L. KRAUSE AND KATHRYN A. KRAUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentKrause v. CommissionerDocket Nos. 28229-81, 12920-83.United States Tax CourtT.C. Memo 1987-193; 1987 Tax Ct. Memo LEXIS 193... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624780/ | JIRI G. CERNY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentCerny v. CommissionerDocket No. 27577-89United States Tax CourtT.C. Memo 1991-526; 1991 Tax Ct. Memo LEXIS 575; 62 T.C.M. (CCH) 1061; T.C.M. (RIA) 91526; October 23, 1991, Filed *575 Decision will be entered under Rule 155. Jiri G. Cerny, pro se... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624783/ | Elena Gigante v. Commissioner.Gigante v. Comm'rDocket No. 3003-64.United States Tax CourtT.C. Memo 1965-292; 1965 Tax Ct. Memo LEXIS 39; 24 T.C.M. (CCH) 1624; T.C.M. (RIA) 65292; November 4, 1965Philip Shurman, for the petitioner. Kennard I. Mandell, for the respondent. MULRONEY Menorandum Findings of Fact and Opinion... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624784/ | Appeal of ANNA M. HARKNESS.Harkness v. CommissionerDocket No. 146.United States Board of Tax Appeals1 B.T.A. 127; 1924 BTA LEXIS 237; December 2, 1924, decided Submitted November 18, 1924. *237 The sale by a taxpayer in 1920 of trust certificates in a fund consisting of stock and its accumulating dividends, where the... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624785/ | APPEAL OF J. C. EVES.Eves v. CommissionerDocket No. 1669.United States Board of Tax Appeals2 B.T.A. 115; 1925 BTA LEXIS 2534; June 23, 1925, Decided Submitted April 21, 1925. *2534 Upon the evidence submitted, held:(1) That amounts expended in replacing cans, tubs, and cabinets which have a useful life of three years... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624786/ | Robert J. Dial, et al., 1 Petitioners, v. Commissioner of Internal Revenue, RespondentDial v. CommissionerDocket Nos. 47332, 47333, 47334, 47335United States Tax Court24 T.C. 117; 1955 U.S. Tax Ct. LEXIS 196; April 29, 1955, Filed *196 Decisions will be entered under Rule 50. 1. Petitioners Robert J. Dial and Dwight S... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624787/ | ELIZABETH W. LYMAN AND WILLIAM H. LYMAN, JR., EXECUTORS OF THE WILL OF WILLIAM H. LYMAN, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.Lyman v. CommissionerDocket No. 34275.United States Board of Tax Appeals23 B.T.A. 540; 1931 BTA LEXIS 1856; June 3, 1931, Promulgated *1856 Section 319 of the ... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624788/ | RONALD KEITH STUMP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentStump v. CommissionerDocket No. 10266-93United States Tax CourtT.C. Memo 1994-357; 1994 Tax Ct. Memo LEXIS 362; 68 T.C.M. (CCH) 251; July 27, 1994, Filed *362 Decision will be entered for respondent. Ronald Keith Stump, pro se. For responde... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624789/ | Stuart Bart and Jacqueline Bart, Petitioners, v. Commissioner of Internal Revenue, RespondentBart v. CommissionerDocket No. 39955United States Tax Court21 T.C. 880; 1954 U.S. Tax Ct. LEXIS 272; March 10, 1954, Promulgated *272 Decision will be entered under Rule 50. Deduction From Income -- Bad Debts -- Business v. No... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624790/ | W. H. LANGLEY & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.W. H. Langley & Co. v. CommissionerDocket Nos. 37162, 41600, 44828.United States Board of Tax Appeals23 B.T.A. 1297; 1931 BTA LEXIS 1733; August 14, 1931, Promulgated *1733 1. A taxpayer, keeping its accounts on an accrual basis, may... | 01-04-2023 | 11-21-2020 |
https://www.courtlistener.com/api/rest/v3/opinions/4624791/ | Leonard J. and Sadie Holden, Petitioners v. Commissioner of Internal Revenue, RespondentHolden v. CommissionerDocket No. 21102-89United States Tax Court98 T.C. 160; 1992 U.S. Tax Ct. LEXIS 16; 98 T.C. No. 13; February 10, 1992, Filed *16 Decision will be entered for respondent. When Ps originally filed their 1980 tax ... | 01-04-2023 | 11-21-2020 |
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