Case law

Darrow v. Commissioner

64 T.C. 217 · United States Tax Court · May 14, 1975

O’Sullivan Rubber Co. v. Commissioner, 120 F. 2d 845, 848 (2d Cir. 1941), affg. 42 B.T.A. 721 (1940); Litchfield Securities Corp. v. … Commissioner v.

Wilbur Sec. Co. v. Commissioner

31 T.C. 938 · United States Tax Court · Jan 30, 1959

John Kelley Co. v. Commissioner, 326 U.S. 521 (1946). … Green Bay & Western Railroad Co., supra; Commissioner v. H. P. Hood & Sons, 141 F. 2d 467 (C.A. 1, 1944), affirming H. P. Hood & Sons, Inc., a Memorandum Opinion of this Court filed December 2, 1942.

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 .

Blount v. Commissioner

51 T.C. 1023 · United States Tax Court · Mar 26, 1969

On March 12, 1960, the company’s stockholders elected a new board of directors, comprised of the members of the old board plus H. J. Hoit. Howard was elected chairman of the board. … Bradbury v. Commissioner, 298 F. 2d 111, 116 (C.A. 1, 1962).

Western Precipitation Corp. v. Henderson

9 T.C. 877 · United States Tax Court · Oct 31, 1947

Kingsford Co. v. Commissioner

41 T.C. 646 · United States Tax Court · Feb 24, 1964

Brown, 325 F. 2d 313 (C.A. 9, 1962), affirming 37 T.C. 461, 488 (1961). See also Pretzer v. United States, - F. Supp, - (1961) (not reported). … Such distribution shall be as of the record date established therefor by the Board of Directors of Kingsford.

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.

Greene v. Commissioner

85 T.C. 1024 · United States Tax Court · Dec 24, 1985

Dixon v. United States, 381 U.S. 68, 73 (1965); Stubbs, Overbeck & Associates v. United States, 445 F.2d 1142, 1146-1147 (5th Cir. 1971). … Although the Court is not bound by the stipulation of the parties as to matters of law, see King v.

Theophilos v. Commissioner

67 T.C.M. 2106 · United States Tax Court · Feb 7, 1994

Theophilos retained Peter Richards Brown (Brown), a former law partner of his, and Beegle retained Jeffrey A. Turner (Turner). The legal fees of both Brown and Turner were paid by GSM. … In Vorshek v.

Estate of Halbach v. Commissioner

71 T.C. 141 · United States Tax Court · Nov 9, 1978

Brown v. Routzahn, 63 F.2d 914, 917 (6th Cir. 1933), cert. denied 290 U.S. 641 (1933). … Petitioner’s reliance on Brown v. Routzahn, 63 F.2d 914 (6th Cir. 1933), cert. denied 290 U.S. 641 (1933), is misplaced because, as footnoted in Jewett v.

Lowenstein v. Commissioner

3 T.C. 1133 · United States Tax Court · Jul 21, 1944

Carrier v. Carrier, 226 N. Y. 114 ; 123 N. E. 135 ; Heyman v. Heymam, 33 N. Y. S. (2d) 235; Osborn v. Bankers Trust Co., 5 N Y. S. (2d) 211. … After the Board’s decision the trust indenture was construed by the New York Supreme Court in Heyman v. Heyman, supra.

Greenspun v. Commissioner

7 T.C.M. 509 · United States Tax Court · Jul 22, 1948

Greenspun v. Commissioner. Rose Greenspun v. Commissioner. Parker-Browne Company v. Commissioner. M. Greenspun Trust No. 1 v. Commissioner. Evelyn D. Greenspun, Residuary Trust v. Commissioner. … Iva Bell Greenspun, Residuary Trust v. Commissioner. M. Greenspun and Rose Greenspun, Husband and Wife, Transferees v. Commissioner. Parker-Browne Company, The Greenspun System, Transferee v. Commissioner. Greenspun v.

Merrill v. Commissioner

9 T.C. 291 · United States Tax Court · Sep 9, 1947

In Williams v. … Stilgenbaur v. United States, 115 Fed. (2d) 283; Commissioner v. Shapiro, 125 Fed. (2d) 532. We too accepted the doctrine in McClellan v.

Tanenbaum v. Commissioner

58 T.C. 1 · United States Tax Court · Apr 4, 1972

In turn, the officers and board of delegates constitute the membership of the executive council of the American Jewish Committee. … Shapiro v. Thompson, 394 U.S. 618 (1969); Bolling v. Sharpe, 347 U.S. 497 (1954). Respondent argued in his brief that total amount claimed by the petitioner for office space should he disallowed.

Full Serv. Beverage Co. v. Commissioner

69 T.C.M. 2221 · United States Tax Court · Mar 27, 1995

Browne pursuant to the aforementioned board authorization. *134 At the time the $ 1 million was paid to Mr. Browne, he was not under any obligation to repay that amount to petitioner, and Mr. … Paragraph 3.5 of the "Preferred Stock and Warrant Agreement" provides: 3.5 Director Rights; Board Meetings and Right to Designate Board .

Collegiate Cap & Gown Co. v. Commissioner

59 T.C. 449 · United States Tax Court · Dec 20, 1972

(Olender v. United States, supra at 801 .) … See Olender v. United States, supra at 801.

Estate of Windsberg v. Commissioner

37 T.C.M. 455 · United States Tax Court · Mar 13, 1978

ESTATE OF ARNOLD WINDSBERG, DECEASED, LOIS TALBOT BROWN WINDSBERG, EXECUTRIX, AND LOIS TALBOT BROWN WINDSBERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Windsberg v. … Carter v. Campbell, 264 F. 2d 930 , 935 (5th Cir. 1959) ; Green v. Commissioner, 66 T.C. 538 , 549 (1976) ; Iley v. Commissioner, 19 T.C. 631 , 635 (1952) .

Hoover v. Commissioner

35 T.C. 566 · United States Tax Court · Jan 18, 1961

the useful nature of the subject matter, and petitioner’s economic and social position, but faced with an absence of proof as to the actual details of costs and other relevant facts, we turn to the principle 2 of Cohan v. … the taxpayer whose inexactitude is of his own making. * * * if necessary by drawing upon the Board’s personal estimates of the minimum of such expenses.”

Atlantic Monthly Co. v. Commissioner

5 T.C. 1025 · United States Tax Court · Nov 1, 1945

The term “ordinary and necessary expenses” was construed by the Supreme Court in Welch v. Helvering, 290 U. … McCulloch v. Maryland, 4 Wheat. 316 , 4 L. Ed. 579 .

Junior Miss Co. v. Commissioner

14 T.C. 1 · United States Tax Court · Jan 11, 1950

Commissioner v. Brouillard (C. C. A., 10th Cir.), 70 Fed. (2d) 154. … Commissioner v. Rector & Davidson (C. C. A., 5th Cir.), 111 Fed. (2d) 332; Commissioner v. Horseshoe Lease Syndicate (C. C. A. 5th Cir.), 110 Fed. (2d) 748; Pierre S. du Pont, 37 B. T. A. 1198, 1282; affd. (C. C.