Case law

Mississippi River Fuel Corp. v. Commissioner

29 T.C. 1248 · United States Tax Court · Mar 31, 1958

V. Term Of The Plan: The Savings Plan will commence on January 1, 1950 and shall terminate on December 31, 1952 or at such earlier time as the Board of Directors of the Company shall designate. VI. Bights Of Members: A. … A. 3) 184 F. 2d 316 ; Tavannes Watch Co. v. Commissioner, (C. A. 2) 176 F. 2d 211 .

Connecticut Marine Boiler Works v. Secretary Maritime Com.

16 T.C. 339 · United States Tax Court · Feb 15, 1951

It also cites Stein Brothers Manufacturing Co. v. Secretary of War, 7 T. C. 863 , and Bibb Manufacturing Co. v. Secretary of War, 12 T. … Co. v. Commissioner, 178 Fed. (2d) 115.

Du Pont v. Commissioner

2 T.C. 246 · United States Tax Court · Jun 25, 1943

That this was the effect of the Board’s decision appears from both the majority and the minority statements. … Burnet v. Whitehouse, 283 U. S. 148 ; Helvering v. Butterworth (Pardee), 290 U. S. 365 .

Kenyon Instrument Co. v. Commissioner

16 T.C. 732 · United States Tax Court · Apr 11, 1951

United States v. Anderson, 269 U. S. 422 . It is a necessary assumption that obligations incurred in the normal course of business will be duly discharged. United States v. American Can Co., 280 U. S. 412 . … Anderson Manufacturing Co. v. Secretary of War, 12 T. C. 132 ; Lord Manufacturing Co. v. Stimson, 73 F. Supp. 984 .

Morgan Constr. Co. v. Secretary of War

11 T.C. 764 · United States Tax Court · Nov 4, 1948

Stein Brothers Manufacturing Co. v. Secretary of War, 7 T. C. 863 ; Ring Construction Corporation v. Secretary of War, 8 T. C. 1070 ; National Electric Welding Machines Co. v. Secretary of War, 10 T. C. 49 . … In Stein Brothers Manufacturing Co. v. Secretary of War, 7 T. C. 863 , this Court said: * * * Congress, in section 403 (c) (3), indicated some guides to be used.

Balch v. Commissioner

100 T.C. 331 · United States Tax Court · Apr 12, 1993

Dave Fischbein Manufacturing Co. v. … Compare Smith v. Commissioner, T.C.

Bodley v. Commissioner

56 T.C. 1357 · United States Tax Court · Sep 23, 1971

See Welch v. Helvering, 290 U.S. 111, 115 (1933). … Kent Baker, 51 T.C. 243 (1968); Sandt v. Commissioner, 303 F. 2d 111 (C.A. 3, 1962), affirming a Memorandum Opinion of this Court; Condit v.

Casale v. Commissioner

26 T.C. 1020 · United States Tax Court · Sep 12, 1956

Petitioner was also chairman of the corporation’s board of directors. As president of the corporation, petitioner was authorized to receive an annual salary of $20,000. … S. 331 (1945); Higgins v. Smith, 308 U. S. 473 (1940); Paramount-Richards Th. v. Commissioner, 153 F. 2d 602 (C. A. 5, 1946); and Casper Ranger Construction Co., 1 B. T. A. 942 (1925).

Coffey v. Commissioner

14 T.C. 1410 · United States Tax Court · Jun 30, 1950

In Doric Apartment Co. v. … Miller Industries Co. v. Commissioner, 6 Cir., 61 F. 2d 412, 414 .

Jones v. Commissioner

4 T.C. 854 · United States Tax Court · Feb 28, 1945

As the court said in Cohen Trust v. … The decisions of the Supreme Court on Koshland, v. Helvering, 298 U. S. 441 , and Helvering v. Gowran, 302 U.

Hunt Foods & Industries, Inc. v. Commissioner

57 T.C. 633 · United States Tax Court · Feb 22, 1972

Old Mission Co. v. Helvering, supra; Helvering v. Union Pacific Co., supra. … Opinion No. 14, Opinions of the Accounting Principles Board.

Decker v. Commissioner

32 T.C. 326 · United States Tax Court · May 12, 1959

Bazley v. Commissioner, 331 U.S. 737 ; Commissioner v. Estate of Bedford, 325 U.S. 283 ; Flanagan v. … Commissioner, 155 F. 2d 23 (C.A. 2), affirming a Memorandum Opinion of this Court dated March 27, 1945 v certiorari denied 329 U.S. 726 ; Wall v. United States, 164 F. 2d 462 (C.A. 4); Boyle v.

Nathan v. Commissioner

19 T.C. 865 · United States Tax Court · Feb 18, 1953

Brown, 16 T. C. 623 , cited by respondent, sustains his contention in the instant case, as does Thomas E. Hogg, 13 T. C. 361 . … In an Illinois case of Walters v. Walters, 94 N.

Eaves v. Commissioner

33 T.C. 938 · United States Tax Court · Feb 23, 1960

Claunch v. Commissioner, 264 F. 2d 309 , affirming 29 T.C. 1047 . … Johnson, contended Statesville was his home and that his traveling expenses away from there, including board and lodging, were deductible.

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.

Butler v. Commissioner

17 T.C. 675 · United States Tax Court · Oct 11, 1951

Brown, Esq ., for the petitioner. Stanley W. Herzfeld, Esq ., for the respondent. Rice , Judge . … In Kornhauser v.

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.

Howard v. Commissioner

39 T.C. 833 · United States Tax Court · Feb 21, 1963

Howard, Petitioners, v. Commissioner of Internal Revenue, Respondent. Travis W. Ferguson and Janet Ferguson, Petitioners, v. Commissioner of Internal Revenue, Respondent Howard v. … The United States Court of Appeals for the 10th Circuit covered this situation well when it wrote in United States v.

Barton v. Commissioner

97 T.C. 548 · United States Tax Court · Nov 18, 1991

the proceeding before the Board may result in a complete disposition of the tax case being considered.” … In Russell v.

Brazoria Investment Corp. v. Commissioner

20 T.C. 690 · United States Tax Court · Jun 29, 1953

See Commissioner v. Jacobson, 336 U. S. 28 ; Helvering v. American Dental Co., 318 U. S. 322 ; United States v. Kirby Lumber Co., 284 U. S. 1 . … Brown Shoe Co., Inc. v. Commissioner, 339 U. S. 583 .