Case law

Nehi Beverage Co. v. Commissioner

16 T.C. 1114 · United States Tax Court · May 17, 1951

Compare Maryland Casualty Co. v. United States, 251 U. S. 342, 352 , 40 S. Ct. 155 , 64 L. Ed. 297 ; Boston Consol. Gas Co. v. Commissioner, 1 Cir. 128 F. (2d) 473; Commissioner v. Dallas Title & Guar. … Williamson v. Berry, 49 U. S. (8 How.) 495 . 544. Helvering v. Flaccus Oak Leather Co., 313 U. S. 247 (1914). Providence Coal Mining Co. v. Glenn, 88 Fed. Supp. 975 (1950).

Turner v. Comm'r

126 T.C. 299 · United States Tax Court · May 16, 2006

Satisfaction of the Third Requirement In Glass v. … Higbee v. Commissioner, 116 T.C. 438, 446 (2001).

Charles M. Cooke, Ltd. v. Commissioner

2 T.C. 147 · United States Tax Court · Jun 17, 1943

To support that proposition, both the Board and the court relied on Koshland v. Helvering, 298 U. S. 441 . The Circuit Court of Appeals also relied on its former decision in Strassburger v. … Since under Strassburger v. Commissioner and Helvering v.

Yelencsics v. Commissioner

74 T.C. 1513 · United States Tax Court · Sep 29, 1980

Laing also agreed to attend all meetings of the board of directors and any other meetings and conferences requested of him by the board of directors, or as requested, to give an appropriate proxy to vote his shares of stock … at any stockholders meeting and to vote his place at a board of directors meeting.

Pollnow v. Commissioner

35 T.C. 715 · United States Tax Court · Jan 31, 1961

The pension plan is administered by an advisory board appointed by the board of directors of Vestal. … With respect to Hess v.

Campbell County State Bank, Inc. v. Commissioner

37 T.C. 430 · United States Tax Court · Dec 11, 1961

The subsidiaries relied on Southern Pacific Co. v. … See Edwards v. Chile Copper Co., 270 U.S. 452, 453-454, 456 (1926); Moline Properties v. Commissioner, 319 U.S. 436, 438 (1943) (quoted infra in text); Ray Waits Motors v. United States, 145 F. Supp. 269, 274 (E.D.

Texas--Empire Pipe Line Co. v. Commissioner

10 T.C. 140 · United States Tax Court · Jan 23, 1948

See, also, Andrews v. Commissioner, 135 Fed. (2d) 314. It is apparent that the process of valuation calls for the use of various criteria. … See Columbia Gas & Fuel Co. v. Public Service Commission, 292 U. S. 398, 411 ; Watab Paper Co., 27 B. T. A. 488, 504.

Scio Oil & Gas Co. v. Commissioner

28 T.C. 426 · United States Tax Court · May 23, 1957

Compare Burnet v. Harmel, 287 U. … C. 1113 , this Court followed the decision in Magruder v. Supplee, supra, in a case which involved taxes of the State of Delaware.

Robert Y. Diaz & Brittany L. Diaz

United States Tax Court · Apr 16, 2024

DIAZ, Petitioners v. … See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).

Mathes v. Commissioner

63 T.C. 642 · United States Tax Court · Mar 17, 1975

Brown, T.C. Memo. 1972-73 , dealt with the identical issue presented here. Citing to Johannessen v.

Coastal Club, Inc. v. Commissioner

43 T.C. 783 · United States Tax Court · Mar 17, 1965

See Santee Club v. White, supra; and Westside Tennis Club v. Commissioner, 111 F. 2d 6 . See also Jockey Club v. Helvering, 76 F. 2d 597 . … Seasongood v. Commissioner, 227 F. 2d 907 ; United States v. Proprietors of Social Law Library, 102 P. 2d 481 ; Cochran v. Commissioner, 78 F. 2d 176 . See also Trinidad v. Sagrada Orden, 263 U.S. 578 .

White Farm Equipment Co. v. Commissioner

61 T.C. 189 · United States Tax Court · Nov 14, 1973

Grant Co. v. Duggan, 94 F. 2d 859 (C.A. 2, 1938); Hazeltine Corporation v. … See Maytag v.

Massachusetts Business Development Corp. v. Commissioner

52 T.C. 946 · United States Tax Court · Sep 11, 1969

Brown v. Helvering , 291 U.S. 193 . *73 And as pointed out in Krim-Ko Corporation , 16 T.C. 31 , 37 , this was at one time true as to bad debts. … Brennan is presently on its board of directors.

Telephone Answering Service Co. v. Commissioner

63 T.C. 423 · United States Tax Court · Dec 24, 1974

Similarly, in Davant v. … See also Lewis v.

12701 Shaker Boulevard Co. v. Commissioner

36 T.C. 255 · United States Tax Court · May 12, 1961

At a special meeting of the petitioner’s board of directors held on August 17, 1949, to discuss the possibility of refinancing the 1947 mortgage loan, the chairman of the board stated that negotiations with the Prudential … In Helvering v.

Barrett Timber & Dunnage Corp. v. Commissioner

29 T.C. 76 · United States Tax Court · Oct 18, 1957

United States v. Anderson, 269 U. S. 422 . … The case of Dejay Stores v. Ryan, 229 F. 2d 867 , and Tallman Tool & Machine Corporation, 27 T. C. 372 , are distinguishable.

Quality Chevrolet Co. v. Commissioner

50 T.C. 458 · United States Tax Court · Jun 10, 1968

In Brown v. … Except as otherwise specifically provided by statute, a liability does not accrue as long as it remains contingent.” ( 291 U.S. at 200 ) Brown v.

Austin State Bank v. Commissioner

57 T.C. 180 · United States Tax Court · Nov 2, 1971

Corp. v. … Botany Mills v. United States, 278 U.S. 282 (1929).

Wingo v. Commissioner

89 T.C. 922 · United States Tax Court · Oct 27, 1987

In Salkov v. … In addition, petitioner was permitted to serve on any boards or commissions at his annual conference, except the board of ordained ministry.

Ferguson v. Commissioner

108 T.C. 244 · United States Tax Court · Apr 28, 1997

In Kinsey v. … In Hudspeth v. United States, supra, and Kinsey v.