Case law

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.

Feldman v. Commissioner

86 T.C. 458 · United States Tax Court · Mar 25, 1986

Feldman attends the board of directors meetings; although he has no vote, Feldman on occasion will address the board of directors on an issue that he feels strongly about. … See Haverhill Shoe Novelty Co. v. Commissioner, 15 T.C. 517 (1950).

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.

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).

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).

Taylor v. Commissioner

2 T.C. 267 · United States Tax Court · Jun 25, 1943

Thus, in Retirement Board of Allegheny County v. … Dodge v. Board of Education is inapplicable, as was pointed out in Abrahams v.

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 .

Oklahoma State Union of Farmers Educational & Cooperative Union v. Commissioner

68 T.C. 651 · United States Tax Court · Aug 1, 1977

In Holyoke Mutual Fire Insurance Co. v. … In Modern Life & Accident Insurance Co. 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) .

Centel Communications Co. v. Commissioner

92 T.C. 612 · United States Tax Court · Mar 23, 1989

Davis and Grey then took this idea to the Telephone board of directors. … United States v. Generes, 405 U.S. 93 (1973). See Gould v. Commissioner, 64 T.C. 132 (1975); Lohrke v. Commissioner, 48 T.C. 679 (1967); Pepper v. Commissioner, 36 T.C. 886 (1961); Dinardo v.

Estate of Sidles v. Commissioner

65 T.C. 873 · United States Tax Court · Jan 29, 1976

As noted in Commissioner v. … See Keck v.

Grand Rapids Brass Co. v. Commissioner

2 T.C. 1155 · United States Tax Court · Dec 17, 1943

Division Avenue Realty Co. v. McGough, 274 Mich. 163 ; 264 N. W. 328 ; Gamalski Hardware, Inc. v. Baird, 298 Mich. 662 ; 299 N. W. 757 . … Bruun v. Cook, 280 Mich. 484 ; 273 N. W. 774 .

Hoffman v. United States

23 T.C. 569 · United States Tax Court · Dec 31, 1954

Warner v. War Contracts Price Adjst. Board, 14 T. C. 1320 (1950). Upon the record before us, we have found as a fact that petitioner and the Corporation were under common control. … Moening v. War Contracts Price Adjustment Board, 14 T. C. 589 (1950).

General Life Ins. Co. v. Commissioner

1 T.C. 555 · United States Tax Court · Feb 10, 1943

Board v. Commissioner (C. C. A., 6th Cir.), 51 Fed. (2d) 73. … Penn Mutual Life Insurance Co. v. Lederer, 252 U. S. 523 .

Thompson v. Commissioner

74 T.C. 873 · United States Tax Court · Jul 30, 1980

In June 1976, the board of trustees of Central (the board) requested that the District Director, Internal Revenue Service, Baltimore, Md., determine that the plan, as amended, continued to qualify under sections 401(a) and … Compare Jobusch v. Commissioner, 68 T.C. 929, 939-942 (1977); McMenamy v. Commissioners, 54 T.C. 1057, 1061-1065 (1970), affd. 442 F.2d 359 (8th Cir. 1971).

Textron Inc. v. Comm'r

117 T.C. 67 · United States Tax Court · Aug 21, 2001

Bond v. Commissioner, 100 T.C. 32, 36 (1993); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). … See Bibby v. Commissioner, 44 T.C. 638 (1965); see also Estate of Wedum v. Commissioner, T.C.

Saigh v. Commissioner

36 T.C. 395 · United States Tax Court · May 25, 1961

Relying on United States v. Brown, 86 F. 2d 798 (C.A. 6), and Vestal v. … Holt, 348 Mo. 982 , 156 S.W. 2d 708 ; Brown v. Essig, 1 S.W. 2d 855 .

Thornhill v. Commissioner

37 T.C. 988 · United States Tax Court · Feb 27, 1962

Commissioner of Internal Revenue v. Smith, 324 U.S. 177, 181 , 65 S. Ct. 591, 593 , 89 L. Ed. 830 . … See Palmer v. Commissioner of Internal Revenue, 302 U.S. 63, 69 , 68 S. Ct. 67 , 69, 82 L. Ed. 50 .

American Box Shook Export Asso. v. Commissioner

4 T.C. 758 · United States Tax Court · Feb 12, 1945

In support of its contention, the petitioner relies principally upon San Joaquin Valley Poultry Producers' Association v. Commissioner, 136 Fed. (2d) 382. … It is apparent from the record also that no amounts were distributable to the members without prior action on the part of the petitioner’s board of directors.

Litton Indus. v. Commissioner

89 T.C. 1086 · United States Tax Court · Dec 3, 1987

Miller Mill Co. v. Commissioner, 37 B.T.A. 43, 49 (1938), affd. 102 F.2d 599 (5th Cir. 1939). … Gregory v. Helvering, 293 U.S. 465 (1935). A variety of factors present here preclude a finding of sham or subterfuge.