Case law

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.

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.

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 .

Coleman v. Commissioner

94 T.C. 82 · United States Tax Court · Feb 26, 1990

Magazine v. Commissioner, 89 T.C. 321 (1987); Cataldo v. Commissioner, supra at 524; August v. Commissioner, supra at 1537-1538; Fed. R. Evid. 406. … See also Brown & Williamson Tobacco Corp. v. Jacobson, 827 F.2d 1119, 1134-1136 (7th Cir. 1987), cert. denied sub nom. CBS, Inc. v.

Callan v. Comm'r

54 T.C. 1514 · United States Tax Court · Jul 22, 1970

Louis Co. v. … Co. v. United States , 161 F. Supp. 811 (Ct. Cl.), certiorari denied 358 U.S. 834 ; Central & South West Corporation v. Brown , 249 F. Supp. 787 , 794-795 (D. Del.).

Junaluska Assembly Housing, Inc. v. Commissioner

86 T.C. 1114 · United States Tax Court · May 28, 1986

Each of the board members of Housing is also a director and/or trustee of the Assembly. … Housing’s chairman of the board also serves as its president, the secretary of the board serves as Housing’s secretary, and Housing’s vice president and treasurer are selected from among its board members.

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.

Warsaw Photographic Associates, Inc. v. Commissioner

84 T.C. 21 · United States Tax Court · Jan 14, 1985

Baan v. Commissioner, supra. See also Corn Products Co. v. … Williams Co. v. Commissioner, 429 U.S. 569 , 579 * * * (1977); Commissioner v. Nat’l. Alfalfa Dehydrating, 417 U.S. 134 , 149 * * * (1974).” Brown v. Commissioner, 706 F.2d 755, 756 (6th Cir. 1983), affg. T.C.

Middlekauff v. Commissioner

2 T.C. 203 · United States Tax Court · Jun 23, 1943

The respondent contends that it was and in support of that contention cites Helvering v. Hallock, 309 U. S. 106 . … The Board of Tax Appeals allowed the Commissioner to include in the decedent’s gross estate only the value of a “vested reversionary interest” which the Board held the grantor had reserved to himself.

Berry v. Commissioner

43 T.C. 723 · United States Tax Court · Feb 25, 1965

Brown, 37 T.C. 461 , affd. 325 F. 2d 313 , certiorari granted 377 U.S. 962 . … Co. v. Commissioner, 28 F. 2d 761 (affirming opinion of this Court); Henrietta Mills v. Commissioner, 52 F. 2d 931 (affirming opinion of this Court); Hundahl v.

Chapman v. Commissioner

48 T.C. 358 · United States Tax Court · Jun 21, 1967

Vaughn V. Chapman (hereinafter sometimes referred to as Vaughn) and Mildred E. … of various denominations and for independent Missionary Boards.

Hummel & Downing Co. v. Commissioner

19 T.C. 61 · United States Tax Court · Oct 24, 1952

Hummel & Downing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Hummel & Downing Co. v. Commissioner Docket No. 26283 United States Tax Court 19 T.C. 61 ; 1952 U.S. Tax Ct. … The other type of paper board manufactured by the petitioner is called chip board and is made entirely from waste paper.

Strake Trust v. Commissioner

1 T.C. 1131 · United States Tax Court · May 18, 1943

S. 129 , and point out that in several similar cases the courts and the Board have held like provisions of prior regulations invalid, Taplin v. Commissioner (C. C. A., 6th Cir.), 41 Fed. (2d) 454, reversing 12 B. T. … In Choate v.

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.

Scruggs-Vandervoort-Barney, Inc. v. Commissioner

7 T.C. 779 · United States Tax Court · Sep 19, 1946

In the Miller case we distinguished Welch v. Helvering, supra, in the following language: In Welch v. … Dobson v. Commissioner, 320 U. S. 489 .

Vander Poel, Francis & Co. v. Commissioner

8 T.C. 407 · United States Tax Court · Feb 25, 1947

On February 25, 1942, his salary was established by the board of directors at $20,000 per year and on September 3, 1942, an additional salary of $4,000 was voted by the board of directors. James W. … Massachusetts Mutual Insurance Co. v. United States, 288 U. S. 269 ; Martinus & Sons v. Commissioner, 116 Fed. (2d) 732; Cox Motor Sales Co., 42 B. T. A. 192; Sanford Corporation v. Commissioner, 106 Fed. (2d) 882. Cf.

Pacella v. Commissioner

78 T.C. 604 · United States Tax Court · Apr 14, 1982

In Estate of Mandels v. … See Keller v. Commissioner, supra at 1032; Foglesong v. Commissioner, supra; Roubik v. Commissioner, 53 T.C. 365 (1969); Rubin v.

World Airways, Inc. v. Commissioner

62 T.C. 786 · United States Tax Court · Sep 18, 1974

Trinity Construction Co. v. United States, 424 F. 2d 302, 305 (C.A. 5, 1970); see also Brown v. Helvering, 291 U.S. 193 (1934); Security Flour Mills Co. v. Commissioner, 321 U.S. 281 (1944). … Brown v. Helvering, supra at 201 .