Case law

Citrus Orthopedic Medical Group, Inc. v. Commissioner

72 T.C. 461 · United States Tax Court · Jun 11, 1979

United States v. Basye, 410 U.S. 441, 450 (1973). In Armantrout v. … In Reynolds Metals Co. v. Commissioner, 68 T.C. 943 (1977); Latrobe Steel Co. v. Commissioner, 62 T.C. 456 (1974); and Lukens Steel Co. v.

Bellefontaine Federal Sav. & Loan Asso. v. Commissioner

33 T.C. 808 · United States Tax Court · Feb 5, 1960

Co. v. Commissioner, 284 U.S. 552, 562 ; Kansas City Southern Ry. Co. v. … Mitchell-Huron Production Credit Ass'n v. Welsh, 163 F. Supp. 883 (D.

Bryant v. Commissioner

46 T.C. 848 · United States Tax Court · Sep 30, 1966

See Commissioner v. Brown, 380 U.S. 563, 575-576 (1965), and Anderson v. Helvering, 310 U.S. 404, 413 (1940). … Commissioner v. Brown, supra at 575-576 ; Commissioner v. Southwest Exploration Co., supra at 912-313 ; Burton-Sutton Oil Co. v. Commissioner, supra at 33 ; Burnet v.

Affiliated Government Employees' Distributing Co. v. Commissioner

37 T.C. 909 · United States Tax Court · Feb 12, 1962

Moreover, memberships were subject to revocation by the board of directors “for cause” prior to July 23,1956, and “for any cause deemed sufficient” by the board thereafter. … Val. v.

Estate of Weiskopf v. Commissioner

64 T.C. 78 · United States Tax Court · Apr 17, 1975

At a board of directors meeting held on February 24,1966, the board approved a motion to liquidate Intapco. … We rely heavily on the opinions of Kraus v. Commissioner, 490 F. 2d 898 (2d Cir. 1974), and Garlock, Inc. v.

Bridgeport Hydraulic Co. v. Commissioner

22 T.C. 215 · United States Tax Court · Apr 30, 1954

Bridgeport Hydraulic Co. v. Kraemer , 119 F. Supp. 924 . Rollin Browne, Esq., Milton D. Solomon, Esq ., and Philo C. Calhoun, Esq ., for the petitioner. Joseph Landis, Esq ., for the respondent. Murdock, Judge . … C. 775 ; Helvering v. California Oregon Power Co ., 75 F. 2d 644 . Cf. Commissioner v. Coastwise Transportation Co ., 62 F. 2d 332 , 71 F. 2d 104 .

Diggs v. Commissioner

76 T.C. 888 · United States Tax Court · Jun 4, 1981

Judge Brown cataloged some of these in a dissenting opinion in Rudolph v. … The Board of Tax Appeals held to this effect in Darling v. Commissioner, 4 B.T.A. 499 (1926), and respondent states on brief that he does not challenge such a position.

Davis v. Commissioner

78 T.C.M. 178 · United States Tax Court · Jul 29, 1999

Davis was the first chairman of the board of Strata and one of its three majority shareholders. Over the years, Mr. … Brown Road Property On or about April 21, 1971, Davis Co. purchased the Brown Road property. In 1974, Davis Co. liquidated and distributed its assets, including the Brown Road property, to Mr. Davis.

Von-Lusk v. Commissioner

104 T.C. 207 · United States Tax Court · Feb 2, 1995

Weinberger v. Hynson, Westcott & Dunning, Inc., 412 U.S. 609, 633 (1973); see also Phillips Petroleum Co. v. … We are aware of the opinion in Hustead v. Commissioner, T.C.

Pityo v. Commissioner

70 T.C. 225 · United States Tax Court · May 15, 1978

During 1972 petitioner was a stockholder and a member of the board of directors of the Marine Bank of St. Petersburg. … See Brown v. Commissioner, 180 F.2d 926,929 (3d Cir. 1950), revg. 12 T.C. 1095 (1949), cert. denied 340 U.S. 814 (1950); Oakes v. Commissioner, 44 T.C. 524, 529 (1965); Felix v. Commissioner, 21 T.C. 794, 804 (1954).

Austin v. Commissioner

35 T.C. 221 · United States Tax Court · Oct 31, 1960

Snyder v. Commissioner, 295 U.S. 134 . The evidence does not point in that direction. We hold that the loss in question was not one incurred in a trade or business. … Heiner v. Tindle, 276 U.S. 582 . Since petitioners in their brief say they “do not claim a conversion of their property,” we need not further pursue that angle.

Bergmann v. Commissioner

137 T.C. 136 · United States Tax Court · Oct 11, 2011

Bergmann con- firmed, however, in a letter to his brokerage service provider, Deutsche Bank Alex Brown (DB Alex Brown), a subsidiary of … (136) BERGMANN v.

Kovner v. Commissioner

94 T.C. 893 · United States Tax Court · Jun 20, 1990

King v. Commissioner, 87 T.C. 1213 (1986); Perlin v. Commissioner, 86 T.C. 388 (1986). In King v. … s subject to the rules of such board.”

Langley Park Apartments, Sec. C, Inc. v. Commissioner

44 T.C. 474 · United States Tax Court · Jun 25, 1965

The entries were made pursuant to instructions of petitioner’s board of directors. … V.

General Smelting Co. v. Commissioner

4 T.C. 313 · United States Tax Court · Nov 15, 1944

Lewis Thomas, chairman of its board of directors, $14,400. … Lucas v. Ox Fibre Brush Co., 281 U. S. 115 .

Tower Trust v. Commissioner

5 T.C. 383 · United States Tax Court · Jul 11, 1945

See Alpers v. Commissioner, 126 Fed. (2d) 58; William A. Smith, 38 B. T. A. 317; W. C. Robinson, 42 B. T. A. 725; and R. W. Creech, 46 B. T. A. 93. … See Cohen Trust v. Commissioner, 121 Fed. (2d) 689; Hill v. Commissioner, 126 Fed. (2d) 570; Hamilton Allport, 4 T. C. 401 , now on review by the Seventh Circuit; Williams Cochran, 4 T. C. 942 ; and L. B. Coley, 45 B.

Switlik v. Commissioner

13 T.C. 121 · United States Tax Court · Jul 20, 1949

Prior to the decision of the Supreme Court of the United States in North American Oil Consolidated v. Burnet, 286 U. … A. 362, the Board pointed out that North American Oil Consolidated v.

Godley v. Commissioner

19 T.C. 1082 · United States Tax Court · Mar 19, 1953

See Commissioner v. First State Bank of Stratford, 168 F. 2d 1004 ; Guinness v. United States, 73 F. Supp. 119 , certiorari denied 334 U. S. 819 ; Commissioner v. … Commissioner v. Wakefield, 139 F. 2d 280 . See also in this connection Binzel v. Commissioner, 75 F. 2d 989 , and Timberlake v. Commissioner, 132 F. 2d 259 .

Hotel Sulgrave, Inc. v. Commissioner

21 T.C. 619 · United States Tax Court · Jan 29, 1954

Driscoll v. Commissioner, 147 F. 2d 493 (C. A. 5). … This case is unlike Rankin v. Commissioner, 60 F. 2d 76 (C. A. 6), and Frank & Seder Co. v. Commissioner, 44 F. 2d 147 (C. A. 3), relied upon by petitioner.

H. B. Zachry Co. v. Commissioner

49 T.C. 73 · United States Tax Court · Nov 2, 1967

Sun Properties v. United States , 220 F. 2d 171 (C.A. 5, 1955); Warren H. Brown , 27 T.C. 27 (1956) ; and Marjory Taylor Hardwick , 33 B.T.A. 249 (1935) . … See and compare Sun Properties, Inc. v. United States, supra ; Warren H. Brown, supra ; and Marjory Taylor Hardwick, supra . In our opinion the petitioner herein created two separate transactions.