Case law

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).

Continental Nut Co. v. Commissioner

62 T.C. 771 · United States Tax Court · Sep 12, 1974

The petitioner thereupon appealed to the board of supervisors of Butte County, sitting as a board of equalization, for an order directing the cancellation of these assessments. … See Weber v. Wells, supra.

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.

Latimer v. Commissioner

55 T.C. 515 · United States Tax Court · Dec 15, 1970

Brown. … North American Oil v. Burnet, 286 U.S. 417 (1932).

Barkett v. Commissioner

31 T.C. 1126 · United States Tax Court · Mar 10, 1959

Strauss & Son, Inc. v. Commissioner), 358 U.S. 498 (both cases dealt with in one opinion filed Peb. 24, 1959). … In Textile Mills Corp. v.

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.

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.

John Wanamaker, Philadelphia v. Commissioner

1 T.C. 937 · United States Tax Court · Apr 14, 1943

In Commissioner v. Meridian & Thirteenth Realty Co., supra, reversing 44 B. T. … Commissioner v. Meridian & Thirteenth Realty Co., supra.

Swenson Land & Cattle Co. v. Commissioner

64 T.C. 686 · United States Tax Court · Jul 30, 1975

Levitt v. United States, 517 F. 2d 1339, 1343-1344 (8th Cir.); Mariorenzi v. … Handy Button Machine Co., 61 T.C. at 852 ; see also Wisconsin Cheeseman, Inc. v. United States, 388 F. 2d 420, 422 (7th Cir.); Illinois Terminal Railroad Co. v. United States, 375 F. 2d 1016, 1021 (Ct.

Precision Industries, Inc. v. Commissioner

64 T.C. 901 · United States Tax Court · Aug 19, 1975

United States v. Anderson, 269 U.S. 422 (1926). … Yet there is no evidence that the board of directors of petitioner even considered the amount to be contributed prior to March 31, 1970.

Faber Cement Block Co. v. Commissioner

50 T.C. 317 · United States Tax Court · May 20, 1968

These three parties also made up petitioner’s board of directors. Board meetings were sometimes attended by Emil M. Wulster and Samuel J. … The minutes o.f a board meeting held March 1,1961, read: Mr.

Towne v. Commissioner

78 T.C. 791 · United States Tax Court · May 12, 1982

Citing Commissioner v. … Sec. 1.61-2(d)(2)(ii)(a), Income Tax Regs.; Frost v. Commissioner, 52 T.C. 89 (1969).

"Miss Elizabeth" D. Leckie Scholarship Fund v. Commissioner

87 T.C. 251 · United States Tax Court · Jul 30, 1986

The trust agreement provides that a Board of Examiners (the board) be appointed, consisting of five members, who are resident citizens of Butler County. … Huntsberry v. Commissioner, 83 T.C. 742, 747-748 (1984). Accordingly, we refuse to construe section 4942(j)(3)(B)(ii) as applying only to certain types of exempt organizations. See Garrison v.

Dunlap v. Comm'r

103 T.C.M. 1689 · United States Tax Court · May 1, 2012

Zeluck’s 2003 income tax return was prepared by his accountant, Chris Brown. Mr. Zeluck testified that he discussed the facade easement donation with Mr. Brown and provided Mr. … Brown with the informational materials given to Mr. Zeluck by the Cobblestone board. Mr. Zeluck further testified that he relied on Mr. Brown’s advice in claiming the deduction.

Ellis v. Commissioner

3 T.C. 106 · United States Tax Court · Jan 24, 1944

They cite Keller v. Wilson & Co., 190 Atl. 115 ; Consolidated Film Industries, Inc. v. Johnson, 197 Atl. 489 ; and Shanik v. White Sewing Machine Corporation, 19 Atl. (2d) 831. … Morris v. American Public Utilities Co., 122 Atl. 696 .

Brent v. Commissioner

70 T.C. 775 · United States Tax Court · Aug 25, 1978

United States v. Mitchell, supra; Bagur v. Commissioner, supra. … In United States v.

Wood v. Commissioner

16 T.C. 213 · United States Tax Court · Jan 29, 1951

The Brown's Son Company had an option to buy back within 2 years two-thirds of the whiskey. … See Collins v. Fleming (Em. App. 1947), 159 Fed. (2d) 426 ; Brown v. Cumming Distilleries Corporation , 53 Fed. Supp. 659 (1944) .

Salkov v. Commissioner

46 T.C. 190 · United States Tax Court · May 6, 1966

The committee unanimously recommended the petitioner to the board and it unanimously approved the recommendation. … Board of Education v. Barnette, 319 U.S. 624, 642 (1942); and see also Pate v. United States, 243 F. 2d 99 (C.A. 5, 1957).

Idol v. Commissioner

38 T.C. 444 · United States Tax Court · Jun 27, 1962

Wall v. United States, 164 F. 2d 462 ; Woodworth v. Commissioner, 218 F. 2d 719 , affirming a Memorandum Opinion of this Court; Ziff v. Commissioner, 259 F. 2d 119 , affirming 28 T.C. 314 ; Ferro v. … Douglas v. Willcuts, 296 U.S. 1 .