Case law

American Foundry v. Commissioner

59 T.C. 231 · United States Tax Court · Nov 13, 1972

Lum v. American Wheel & Vehicle Co., 165 Cal. 657 , 133 Pac. 303 (1913). In Wilson v. Red Bluff Daily News, 237 Cal. App. 2d 87 , 46 Cal. Rptr. 591 (3d Dist. Ct. … App. 1952), and Smith v. Woodville Con. S. M. Co., 66 Cal. 398 , 5 Pac. 688 (1885), where a corporate resolution was held to be an admission of the amount of an officer’s salary by the board of directors.

Cruttenden v. Commissioner

70 T.C. 191 · United States Tax Court · May 8, 1978

E.g., Spangler v. Commissioner, supra; Kelly v. Commissioner, 228 F.2d 512 (7th Cir. 1956), affg. 23 T.C. 682 (1955); Brown v. Commissioner, 215 F.2d 697 (5th Cir. 1954), affg. on this issue 19 T.C. 87 (1952); Boagni v. … v.

Rose v. Commissioner

56 T.C. 185 · United States Tax Court · Apr 27, 1971

This instrument is executed by the parties hereto, the day and *148 year first above written in four (4) counterparts, any one of which may be deemed an original: Berta Rose Brown J. O. Brown Ollie G. Rose Margaret R. … Rose, Deceased, Berta Rose Brown, Executrix, Petitioner v. Commissioner of Internal Revenue, Respondent. ↩ 1. All references by section are to the Internal Revenue Code of 1954 unless otherwise stated. ↩ 2.

Estate of Amick v. Commissioner

67 T.C. 924 · United States Tax Court · Mar 10, 1977

The rationale of the revenue ruling is strongly supported by Wilber National Bank, Executor, 17 B.T.A. 654 (1929), a Board-reviewed case, with facts very similar to the facts in this case. … Gund’s Estate v. Commissioner, 113 F.2d 61 (6th Cir. 1940), affg. a Memorandum Opinion of this Court, cert. denied 311 U.S. 696 (1940); Child v. United States, 540 F.2d 579 (2d Cir. 1976).

Hummel & Downing Co. v. Commissioner

21 T.C. 231 · United States Tax Court · Nov 19, 1953

Hummel & Downing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Hummel & Downing Co. v. Commissioner Docket No. 26283 United States Tax Court 21 T.C. 231 ; 1953 U.S. Tax Ct. … board was used.

Sabelis v. Commissioner

37 T.C. 1058 · United States Tax Court · Mar 9, 1962

horses_ $205. 00 Expenses: Labor_$870. 00 Feed_ 887. 86 Depreciation - 40.00 Shoeing_ 139. 92 Veterinary_ 95. 50 Miscellaneous _ 5.35 - 2,038.63 Loss _ (1,833.63) 1957 Income: Boarding horses_ $603. 30 Biding lessons- 192 … We think, however, that this is a proper case for applying the principles of Cohan v. Commissioner, 39 F. 2d 540 (C.A. 2, 1930).

Your Health Club, Inc. v. Commissioner

4 T.C. 385 · United States Tax Court · Nov 28, 1944

See Clary Sewer Life Assn. v. Commissioner, 139 Fed. (2d) 130, affirming 1 T. C. 529 ; South Dade Farms, Inc. v. Commissioner, 138 Fed. (2d) 818. See also Brown v. Helvering, 291 U. S. 193 . … Security Flour Mills Co. v. Commissioner, supra), petitioner makes no claim under that provision; nor has it complied with the requirements of section 19.43-1 of Regulations 103, 1 implementing section 43 (Cassatt v.

Bethel Conservative Mennonite Church v. Commissioner

80 T.C. 352 · United States Tax Court · Feb 7, 1983

.; 8 Baltimore Regional Joint Board Health and Welfare Fund v. Commissioner, supra at 558. … Compare Church in Boston v. Commissioner, supra, and Baltimore Regional Joint Board Health and Welfare Fund v. Commissioner, supra.

Gleason Works v. Commissioner

58 T.C. 464 · United States Tax Court · Jun 15, 1972

Compare Wisconsin Gas Co. v. United States, 322 U.S. 526 (1944). Tire next event after Biddle was the decision of the Board of Tax Appeals in Crowford Music Corporation, 40 B.T.A. 284 (1939). … See Biddle v. Commissioner, 302 U.S. at 576, fn. 3 . Compare Wisconsin Gas Co. v.

McCall v. Commissioner

27 T.C. 133 · United States Tax Court · Oct 31, 1956

Usibelli v. Commissioner, 229 F. 2d 539 (C. A. 9, 1955), affirming a Memorandum Opinion of this Court filed June 30, 1954. … Brown, 22 T. C. 58 (1954); and James Ruston, 19 T. C. 284 (1952).

Finnie Co. v. United States

31 T.C. 1182 · United States Tax Court · Mar 24, 1959

Warner v. War Contracts Price Adjst. Board, 14 T.C. 1320 (1950). … See. 403(e)(1). * * * Whenever the Board!

Martin v. Commissioner

90 T.C. 1078 · United States Tax Court · May 24, 1988

Railroad Retirement Board was charged with administering title VII. 45 U.S.C. sec. 797 (e) (1982). … Williams v. Commissioner, supra.

Fla. Progress Corp. v. Comm'r

114 T.C. 587 · United States Tax Court · Jun 30, 2000

Respondent claims that the outcome of this case should, instead, be controlled by Brown v. Helvering, 291 U.S. 193 (1934). … The situation of Florida Power is distinguishable from that of the insurance agent in Brown. Brown dealt with contingent liabilities that may or may not have vested in future years.

Latendresse v. Commissioner

26 T.C. 318 · United States Tax Court · May 25, 1956

See also Estate of Edgar V. O'Daniel, 10 T. C. 631 , affd. 173 F. 2d 966 . … Commissioner of Internal Revenue v. Thompson, 3 Cir., 222 F. 2d 893, 895 ; Colonial Fabrics, Inc. v. Commissioner of Internal Revenue, 2 Cir., 202 F. 2d 105, 107 .

Verifine Dairy Products Corp. v. Commissioner

3 T.C. 269 · United States Tax Court · Feb 15, 1944

The Seventh Circuit, in Commissioner v. … A very similar provision was present in Parisian, Inc. v. Commissioner, 131 Fed. (2d) 394, affirming memorandum opinion of the Board.

Allen v. Commissioner

34 T.C.M. 242 · United States Tax Court · Feb 27, 1975

No one involved had any doubts concerning the Board's authority to do so. … In Rude v.

Greenvine Corp. v. Commissioner

40 T.C. 926 · United States Tax Court · Sep 6, 1963

Long Poultry Farms v. … See and compare Massey v. Tomlinson, 308 F. 2d 168 (C.A. 5, 1962),

New York Trust Co. v. Commissioner

26 T.C. 257 · United States Tax Court · May 11, 1956

A. 33; Continental Oil Co. v. Helvering, 100 F. 2d 101, 110 (C. A., D. C.). … Hulbert v. Commissioner, 296 U. S. 300, 305-308 .

Estate of Morgens v. Comm'r

133 T.C. 402 · United States Tax Court · Dec 21, 2009

The estate also relies on Brown v. United States, 329 F.3d 664 (9th Cir. 2003). In Brown the husband’s estate was his separate property, and the wife had no money of her own. Id. at 667 . … The estate’s reliance on Brown is misplaced.

Wahl v. Commissioner

19 T.C. 651 · United States Tax Court · Jan 12, 1953

Wahl, Petitioner, v. Commissioner of Internal Revenue, Respondent Wahl v. Commissioner Docket No. 25770 United States Tax Court 19 T.C. 651 ; 1953 U.S. Tax Ct. … C. 154 ; Burnet v. Logan , 283 U.S. 404 ; Commissioner v. Carter , 170 F. 2d 911 ; Westover v. Smith , 173 F. 2d 90 .