Case law

Robinson v. Commissioner

1 T.C. 19 · United States Tax Court · Nov 13, 1942

Schoellkopf v. United States, 36 F. Supp. 617 ; affd. (C. C. A., 2d Cir.), 124 Fed. (2d) 982; Havemeyer v. Commissioner (C. C. A., 2d Cir.), 98 Fed. (2d) 706; Proctor Patterson et al., Executors, 34 B. T. … E. 177 ; Darcy v. Kelley, 153 Mass. 433 ; 26 N. E. 1110 .

Martin v. Commissioner

26 T.C. 100 · United States Tax Court · Apr 17, 1956

Martin, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent Martin v. Commissioner Docket No. 52953 United States Tax Court 26 T.C. 100 ; 1956 U.S. Tax Ct. … The trust agreement provided for a pension board to manage and supervise the pension plan and for the appointment of a trustee by the members of that board.

Jarvis v. Commissioner

78 T.C. 646 · United States Tax Court · Apr 22, 1982

United States, 357 F.2d 224, 228 (8th Cir. 1966); Hoston v. J. R. Watkins Co., 300 F.2d 869, 870 (9th Cir. 1962); Bumgarner v. Joe Brown Co., 376 F.2d 749, 750 (10th Cir. 1967), cert. denied 389 U.S. 831 (1967). … In our opinion, this record is stronger than that in United States v. Brown, supra, United States v. Smith, supra, and United States v. Moore, supra, for holding that the 1976 Form 1040 does not constitute a return.

New Mexico Bancorporation & Subsidiaries v. Commissioner

74 T.C. 1342 · United States Tax Court · Sep 23, 1980

Phipps v. United States, 188 Ct. Cl. 531 , 414 F.2d 1366, 1372 (1969); Bishop v. Commissioner, 41 T.C. 154, 160 (1963), affd. 342 F.2d 757 (6th Cir. 1965). … Wisconsin Cheeseman, Inc. v. United States, supra at 423. See also Investors Diversified Services, Inc. v. United States, supra at 848, 853; McDonough v.

Associated Milk Producers, Inc. v. Commissioner

68 T.C. 729 · United States Tax Court · Aug 25, 1977

See, e.g., United States v. E. L. Bruce Co., 180 F.2d 846 (6th Cir. 1950); L. Heller & Son, Inc. v. Commissioner, 12 T.C. 1109 (1949); Catholic News Publishing Co. v. Commissioner, 10 T.C. 73 (1948). In Crowder o. … Rodgers Dairy Co. v. Commissioner, 14 T.C. 66 (1950).

Badger Materials, Inc. v. Commissioner

40 T.C. 1061 · United States Tax Court · Sep 30, 1963

Brown, 24 T.C. 256 , 264 (1955); and Rice v. Commissioner, 295 F. 2d 239 (C.A. 5, 1961), affirming per curiam a Memorandum Opinion of this Court. … Edwards, 39 B.T.A. 735 (1939); and Funk v. Commissioner, 163 F. 2d 796 (C.A. 3, 1947).

Parsons v. Commissioner

43 T.C. 378 · United States Tax Court · Dec 31, 1964

Brown v. Brown, 103 A. 2d 856 (Md. 1954); In re Cochran’s Real Estate, 66 A. 2d 497 (Del. 1949). From this the rule as to the splitting of ordinary income or income on the sale of such property in this case follows. … Supp. 477 (1929); Flynn v. Palmer, 270 Wis. 43 , 70 N.W. 2d 231 (1955); Park Investment Co. v. Board of Revision, 179 N.E. 2d 784 (Ohio App. 1962).

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) .

Commercial Sav. & Loan Asso. v. Commissioner

53 T.C. 14 · United States Tax Court · Oct 6, 1969

The office manager, who was a member of the board of directors and was assistant secretary-treasurer of Allied, did not bring the bulletin to the attention of the board prior to the filing of the 1964 tax return. … Bone, 52 T.C. 913 (1969); deductions claimed for depletion, Riley Co. v. Commissioner, 311 U.S. 55 (1940); election to capitalize or expense intangible drilling costs, Boone County Coal Corporation v.

Martino v. Commissioner

62 T.C. 840 · United States Tax Court · Sep 23, 1974

Louis Board of Aldermen representing the eighth ward. … In Mays v.

Cadwallader v. Commissioner

13 T.C. 214 · United States Tax Court · Aug 19, 1949

Commissioner v. Sunnen, 333 U. S. 591 . … See Commissioner v. Sunnen, supra.

Hill v. Commissioner

13 T.C. 291 · United States Tax Court · Sep 6, 1949

She relies upon a series of cases, Harris & Co. v. Lucas, 48 Fed. (2d) 187; Welch v. Helvering, 290 U. S. 111 ; Deputy v. DuPont, 308 U. S. 488 ; Commissioner v. Heininger, 320 U. S. 467 ; Charles Hutchinson, 13 B. T. … It “depends upon legislative grace; and only as there is clear provision therefor can any particular deduction be allowed,” New Colonial Ice Co. v. Helvering, 292 U. S. 435 ; Deputy v. DuPont, supra.

Miss Georgia Scholarship Fund, Inc. v. Commissioner

72 T.C. 267 · United States Tax Court · May 1, 1979

The articles of incorporation of petitioner require that a majority of its board of trustees at all times be members of the board of Georgia Pageant. … See Christian Manner International, Inc. v. Commissioner, 71 T.C. 661 (1979); Church in Boston v. Commissioner, 71 T.C. 102 (1978); B.S. W. Group, Inc. v. Commissioner, 70 T.C. 352 (1978); Better Business Bureau v.

Hirsch v. Commissioner

9 T.C. 896 · United States Tax Court · Nov 5, 1947

Hirsch, Petitioner, v. Commissioner of Internal Revenue, Respondent Hirsch v. Commissioner Docket No. 10280 United States Tax Court 9 T.C. 896 ; 1947 U.S. Tax Ct. … The executors filed a protest in connection therewith, an appeal to the Georgia Board of Tax Appeals. *900 and subsequently an appeal to the Superior Court of Fulton County.

Universal Steel Co. v. Commissioner

5 T.C. 627 · United States Tax Court · Aug 22, 1945

See Helvering v. National Grocery Co., 304 U. S. 282 , and many similar cases. In the numerous discussions and conclusions in cases of this character there is no set standard of measurement. … Decision will be entered v/nder Rule 60.

Ohio County & Independent Agriculture Societies v. Commissioner

43 T.C.M. 1126 · United States Tax Court · Apr 21, 1982

The winner of The Little Brown Jug receives a $ 100,000 purse. Pursuant to a contract with petitioner, The Little Brown Jug Society is paid to manage and present the race. … In Dunn v.

Banfield v. Commissioner

4 T.C. 29 · United States Tax Court · Sep 25, 1944

Its enactment followed and was caused by the decision in Helvering v. … Blair v. Commissioner, 300 U. S. 5 .

Wibbelsman v. Commissioner

12 T.C. 1022 · United States Tax Court · Jun 9, 1949

Snell v. Commissioner , 97 Fed. (2d) 891 ; Fackler v. Commissioner , 133 Fed. (2d) 509 ; Brown v. Commissioner , 143 Fed. (2d) 468 . … A. 726 ; or to prevent loss to a trust, as in Boomhower v. United States , 74 Fed. Supp. 997 ; or upon default of a loan, as in Guthrie v. Jones , 72 Fed.

C. R. Lindback Foundation v. Commissioner

4 T.C. 652 · United States Tax Court · Jan 31, 1945

Article V of the bylaws was headed " Elections " and provided for an annual election of one-half of the members of the board of managers who represented the employees. … The holding of the court in Dayton Bronze Bearing Co. v.

Douglas Hotel Co. v. Commissioner

14 T.C. 1136 · United States Tax Court · Jun 13, 1950

Brown Shoe Co. v. Commissioner , 339 U.S. 583 . 2. … This question is controlled by the recent decision of the United States Supreme Court in Brown Shoe Co. v. Commissioner , 339 U.S. 583 .