Case law

Leach v. Commissioner

21 T.C. 70 · United States Tax Court · Oct 19, 1953

Scott v. Commissioner, 117 F. 2d 36 ; R. E. Wyche, supra; Coca-Cola Bottling Co., 22 B. T. A. 686; Buzard v. Helvering, 77 F. 2d 391 ; Rubel v. Commissioner, 74 F. 2d 27 . … Co. v.

United Control Corp. v. Commissioner

38 T.C. 957 · United States Tax Court · Sep 27, 1962

Dixie Pine Products Co. v. Commissioner, 320 U.S. 516 (1943); Helvering v. … Respondent's reliance upon Commissioner v.

Evans v. Commissioner

39 T.C. 570 · United States Tax Court · Dec 27, 1962

Old Colony Trust Co. v. Commissioner 279 U.S. 716, 730 . … Kasynski, (C.A. 10) 284 F. 2d 143 ; United States v. Prankel, (C.A. 3) 302 F. 2d 666 , certiorari denied 371 U.S. 903 ; Olsen's v.

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.

Cunn v. Commissioner

10 T.C.M. 276 · United States Tax Court · Mar 22, 1951

Cunningham Company v. Commissioner. Cunn v. Commissioner Docket Nos. 11783 and 27720. United States Tax Court 1951 Tax Ct. Memo LEXIS 286 ; 10 T.C.M. (CCH) 276 ; T.C.M. … Brown, Inc.

James A. Messer Co. v. Commissioner

57 T.C. 848 · United States Tax Court · Mar 23, 1972

As Judge Learned bland said in Loewi v. … See also Industrial Trust Co. v. Commissioner, supra; Old Colony Trust Associate v. Hasset, supra; and Kessler Oil & Gas Co., supra.

Seay v. Commissioner

58 T.C. 32 · United States Tax Court · Apr 10, 1972

Knuckles v. Commissioner, 349 F. 2d 610, 613 (C.A. 10, 1965), affirming a Memorandum Opinion of this Court; Agar v. … This determination is a factual one (see Knuckles v.

Thompson v. Commissioner

22 T.C. 275 · United States Tax Court · May 12, 1954

Brown, 16 T. C. 623 , and Julia Nathan, 19 T. … Another case relied on by John is Scofield v. Greer, (C. A. 5) 185 F. 2d 551 , affirming 89 F. Supp. 75 .

Bartmer Automatic Self Service Laundry, Inc. v. Commissioner

35 T.C. 317 · United States Tax Court · Nov 23, 1960

Brown, 24 T.C. 256 . … See, also, Conrad v. Diehl, 344 Mo. 811 , 129 S.W. 2d 870 ; Oetting v. Green, 350 Mo. 457 , 166 S.W. 2d 548 ; Godchaux Sugars v. Quinn, 95 S.W. 2d 82 .

Pasadena City Lines, Inc. v. Commissioner (A)

23 T.C. 34 · United States Tax Court · Oct 15, 1954

Omaha v. Omaha Water Co., 218 U. S. 180, 202 (1910) ; cf. Floyd D. Akers, 6 T. C. 693 (1946). … Tube Bar, Inc., supra; Cohan v. Commissioner, 39 F. 2d 540 (C. A. 2, 1930).

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.

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.

UFE, Inc. v. Commissioner

92 T.C. 1314 · United States Tax Court · Jun 22, 1989

Gustafson was very eager to sell UFE division and imbued the board of directors with his sense of urgency. … Smith Co. v. Commissioner, supra at 329.

Dixon v. Commissioner

60 T.C. 802 · United States Tax Court · Aug 29, 1973

See Shults Bread Co., 10 B.T.A. 268 (1928); Board of Tax Appeals v. United States ex rel. Shults Bread Co., 37 F.2d 442 (C.A.D.C. 1929), certiorari denied 281 U.S. 731 (1930); Newmark v. … In Board of Tax Appeals v. United States ex rel.

Estate of Palmer v. Commissioner

86 T.C. 66 · United States Tax Court · Jan 22, 1986

E.g., Palmer v. Commissioner, 523 F.2d 1308, 1310 (8th Cir. 1975), affg. 62 T.C. 684, 696 (1974); McShain v. Commissioner, 71 T.C. 998, 1004 (1979). … Co. v. Commissioner, 74 T.C. 441, 452 (1980).

Hudson City Sav. Bank v. Commissioner

53 T.C. 70 · United States Tax Court · Oct 23, 1969

Bulova Watch Co. v. United States, 365 U.S. 753 (1961). … The facts are strikingly similar to those present in the leading case of United States v.

Maness v. Commissioner

54 T.C. 1602 · United States Tax Court · Aug 11, 1970

In McDonald v. … In 1953, he was requested to run for election to the governing board of the Athletic Club by a client who was a member of the nominating board of the club.

Aldrich v. Commissioner

1 T.C. 602 · United States Tax Court · Feb 18, 1943

The Board decided, adequately for the purpose of the case, that the corporation’s assets were received by Word, who held both the shares and the claims, in liquidation of the shares and claims and not by the Supply Co. in … The reorganization cases (Helvering v. Alabama Asphaltic Limestone Co., 315 U.

American Bantam Car Co. v. Commissioner

11 T.C. 397 · United States Tax Court · Sep 27, 1948

Louangel Holding Corporation v. Anderson, 9 Fed. Supp. 550. … Using these tests as a basis for their decisions the courts in Hazeltine Corporation v. Commissioner, 89 Fed. (2d) 513, and Bassick v.