Case law

Beets v. Renegotiation Board

38 T.C. 677 · United States Tax Court · Aug 22, 1962

Boeing Co. v. Renegotiation Board, 37 T.C. 613 ; Finnie Co. v. United. States, 31 T.C. 1182 ; Vaughn Machinery. Co. v. Renegotiation Board, 30 T.C. 949 ; Trace v. United States, 25 T.C. 538 . … Edell v. United States, 28 T.C. 601 ; Trace v. United States, supra; Greaves v. War Contracts Price Adjustment Board, 10 T.C. 886 .

Brown v. Comm'r

111 T.C.M. 1169 · United States Tax Court · Mar 3, 2016

BROWN AND CONNIE E. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18360-14. Filed March 3, 2016. Charles E. Brown and Connie E. … See Rule 142(a); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934); Rockwell v. Commissioner, 512 F.2d 882, 886 (9th Cir. 1975), aff’g T.C. Memo. 1972-133.

Brown v. Comm'r

113 T.C.M. 1084 · United States Tax Court · Jan 24, 2017

BROWN AND AMBER L. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15627-15. Filed January 24, 2017. H and W owned INC and LLC, each an S corporation. … Brown being allocated a $90,455 ordinary business loss and Mrs. Brown being allocated a $90,456 ordinary business loss. Petitioners included the losses from the 2012 Quantum Inc.

Brown v. Comm'r

2016 T.C. Summary Opinion 89 · United States Tax Court · Dec 21, 2016

Summary Opinion 2016-89 UNITED STATES TAX COURT EDGAR DAVID BROWN, Petitioner v. … V. Julian Brown Memorial Fund In 2005 petitioner established the Julian Brown Memorial Fund (Memorial Fund) in memory of his deceased son.

Brown v. Comm'r

108 T.C.M. 188 · United States Tax Court · Aug 18, 2014

BROWN AND MARCELA M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 28934-10. Filed August 18, 2014. … E.g., Allnutt v. Commissioner, T.C. Memo. 2004-239, 2004 WL 2339813, at *4.

Brown v. Comm'r

2013 T.C. Summary Opinion 21 · United States Tax Court · Mar 4, 2013

Summary Opinion 2013-21 UNITED STATES TAX COURT NICHOLAS MATTHEW BROWN AND REBEKAH BROWN, Petitioners v. … See Sanford v. Commissioner, 50 T.C. 823, 827- 828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); Rasmussen v. Commissioner, T.C. Memo. 2012-353.

Hug Co. v. War Contracts Price Adjustment Board

14 T.C. 621 · United States Tax Court · Apr 18, 1950

From the foregoing we think it is clear that Hug not only- controlled the petitioner’s board of directors, but that when they took action which he later desired to disregard he did so without referring the matter back to … Since Hug controlled the meetings of the petitioner’s stockholders, controlled petitioner’s board of directors, and controlled petitioner’s operations and assets to the extent here shown, we conclude that he was in actual

S. S. Silberblatt, Inc. v. Renegotiation Board

51 T.C. 907 · United States Tax Court · Mar 4, 1969

Baltimore Contractors, Inc. v. Renegotiation Board, 43 T.C. 611 (1965), affd. 383 F. 2d 690 (1967). … Just to list a few: Martin Manufacturing Co. v. Renegotiation Board, 44 T.C. 559 (1965).

Brown v. Comm'r

27 T.C.M. 127 · United States Tax Court · Feb 19, 1968

HUNTER BROWN v. COMMISSIONER Brown v. Comm'r No. 3387-65; No. 1971-66; No. 2209-66 United States Tax Court 1968 U.S. Tax Ct. LEXIS 200 ; 27 T.C.M. (CCH) 127 ; ax Ct. Mem. Dec. … Manton v. Commissioner [ Dec. 16,690 ], 11 T. C. 831 (1948) ; Bour v. Commissioner [ Dec. 20,655 ], 23 T. C. 237 (1954) ; Brown v. Commissioner [ Dec. 21,024 ], 24 T. C. 256 (1955) ; Alma Helfrich [ Dec. 21,365 ], 25 T.

Brown v. Comm'r

103 T.C.M. 1170 · United States Tax Court · Jan 31, 2012

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20223-09. Filed January 31, 2012. Sean S. Brown, pro se. James R. Bamberg, for respondent.

Brown v. Commissioner

57 T.C.M. 1389 · United States Tax Court · Aug 24, 1989

KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 16972-87 United States Tax Court T.C. Memo 1989-452 ; 1989 Tax Ct. Memo LEXIS 452 ; 57 T.C.M. … Kenneth Austin Brown, pro se. Rudd L. DuVall , for the respondent. WHITAKER MEMORANDUM OPINION WHITAKER, Judge : This case was tried on the merits by the Court on March 7, 1988.

Atkinson v. Commissioner

44 T.C. 39 · United States Tax Court · Apr 6, 1965

From petitioners’ report about Williams, Brown believed it would be a suitable boarding school for Andrew. … In Carasso v.

Baltimore Regional Joint Board Health & Welfare Fund v. Commissioner

69 T.C. 554 · United States Tax Court · Jan 9, 1978

Foundation, Inc. v. Commissioner, 39 T.C. 93, 110 (1962), affd. in part and revd. in part 324 F.2d 633 (8th Cir. 1963), cert. denied 376 U.S. 969 (1964). … See and compare Better Business Bureau of Washington, D.C. v. United States, 326 U.S. 279, 283 (1945).

Ohmer Corp. v. War Contracts Price Adjustment Board

17 T.C. 544 · United States Tax Court · Sep 28, 1951

The War Contracts Price Adjustment Board has not determined separately the excessive profits of the petitioner or of Ohmer Register Company.

Kingan & Co. v. War Contracts Price Adjustment Board

12 T.C. 1129 · United States Tax Court · Jun 27, 1949

Brown v. Commissioner

50 T.C.M. 1418 · United States Tax Court · Nov 18, 1985

JACK BROWN AND CLARA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 34462-83. United States Tax Court T.C. Memo 1985-564 ; 1985 Tax Ct. Memo LEXIS 68 ; 50 T.C.M. … Clara Brown is a petitioner solely by virtue of having filed a joint return with her husband, Jack Brown (referred to herein as "petitioner").

Litton Industries of Maryland, Inc. v. Renegotiation Board

36 T.C. 431 · United States Tax Court · May 26, 1961

The Eenegotiation Board determined that Contract No. … Nathan Cohen v. Secretary of War, 7 T.C. 1002 .

Southland Steel Co. v. War Contracts Price Adjustment Board

13 T.C. 652 · United States Tax Court · Oct 26, 1949

2 Respondent does not contend that (1), (2), and (3) of the regulations are applicable, but it does stress (4)' as being applicable and contends that under that part of the regulations the War Contracts Price Adjustment Board … Callahan v. War Contracts Price Adjustment Board, 13 T. C. 355 .

Bullock v. Commissioner

26 T.C. 276 · United States Tax Court · May 18, 1956

Weicker v. Howbert, 103 F. 2d 105 . … See Keefe v. Cote, supra.

Ransbottom v. Commissioner

3 T.C. 1041 · United States Tax Court · Jun 28, 1944

Commissioner v. Garland, 136 Fed. (2d) 82. … As pointed out in Bahr v. Commissioner, 119 Fed. (2d) 371; certiorari denied, 314 U. S. 650 , the language used is adapted to one or more particular pieces of property specifically given or inherited.