Case law

Sutherland v. Commissioner

2 T.C.M. 1032 · United States Tax Court · Nov 30, 1943

Manson Sutherland, Jr. v. Commissioner. Sutherland Refiner Corporation v. Commissioner. Sutherland v. Commissioner Docket Nos. 110350 and 110383. United States Tax Court 1943 Tax Ct. Memo LEXIS 44 ; 2 T.C.M. … of charge except payment of out of pocket expenses to and from your mills and during the period referred to in clause 1 will not conduct tests on similar pulps for book, *61 bond, sulphite waxings and chestnut liners or board

Wm. T. Stover Co. v. Commissioner

27 T.C. 434 · United States Tax Court · Nov 30, 1956

W. 932 ; Russell v. Tate , 52 Ark. 541 , 13 S. W. 130 ; Sellars v. Lamb , 303 Mich. 604 , 6 N. W. 2d 911 ; Coco v. … See Lilly v. Commissioner, supra ; Commissioner v. Heininger , 320 U.S. 467 , 473 ; Burroughs Building Material Co. v. Commissioner , 47 F. 2d 178 ; Great Northern Railway Co. v.

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 .

Mason Box Co. v. Commissioner

39 T.C. 386 · United States Tax Court · Nov 8, 1962

Article V. … Co. v. North Attleborough Chapter of American Red Cross, et al., 330 Mass. 114 , 111 N.E. 2d 447 .

Whitcomb v. Commissioner

81 T.C. 505 · United States Tax Court · Sep 21, 1983

Similarly, the minutes of the board’s meeting make no reference to the services provided by petitioner after his retirement, and without some evidentiary support, we are unwilling to attribute to the board an intent which … As discussed in Enright v.

Toavs v. Commissioner

67 T.C. 897 · United States Tax Court · Mar 7, 1977

Swanson, Harvey Junker, Ivan V. Hagar, James L. Larson, James F. Wolf, and Calvin R. … All fiscal operations shall be under board control, with budget and cash control by a Board of Directors of no less than seven members. All records of fiscal affairs shall be available for examination at all times. 6.

Orenduff v. Commissioner

49 T.C. 329 · United States Tax Court · Jan 4, 1968

Abel v. Campbell, 334 F. 2d 339 (C.A. 5, 1964). … Jamy Corp. v. Riddell, 337 F. 2d 11 (C.A. 9, 1964), but cf. Abel v. Campbell, 334 F. 2d 339 (C.A. 5, 1964).

Sheldon v. Commissioner

62 T.C. 96 · United States Tax Court · Apr 25, 1974

See Campbell v. Prothro, 209 F. 2d 331 (C.A. 5, 1954); Stuart A. Rogers, 38 T.C. 785 (1962); White v. Brodrick, 104 F. Supp. 213 (D. Kan. 1952), appeal dismissed per curiam 198 F. 2d 751 (C.A. 10, 1952); cf. Tatum v. … Lucas v. Earl, 281 U.S. 111, 112, 115 (1930); Kinsey v. Commissioner, 477 F. 2d 1058, 1063 (C.A. 2, 1973), affirming 58 T.C. 259 (1972); Hudspeth v. United States, 471 F. 2d 275, 279-280 (C.A. 8, 1972); Williamson v.

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.

Bankers Farm Mortg. Co. v. Commissioner

1 T.C. 406 · United States Tax Court · Jan 5, 1943

Under the provisions of that act its activities were under the general supervision of the Federal Farm Loan Board (hereinafter called the board). … Palm Springs Holding Corporation v. Commissioner, supra ; Helvering v. Limestone Co ., 315 U.S. 179 ; Commissioner v. Kitselman , 89 Fed. (2d) 458 . An alternative contention was originally made by petitioner.

Peurifoy v. Commissioner

27 T.C. 149 · United States Tax Court · Oct 31, 1956

Commissioner v. Flowers, 326 U. S. 465 . See also Barnhill v. Commissioner, (C. A. 4) 148 F. 2d 913 ; Ford v. Commissioner, (C. A. 4) 227 F. 2d 297 ; and Andrews v. Commissioner, (C. … C. 129 ; Commissioner v. Andrews, supra and Ford v. Commissioner, supra. The principal factor upon which those cases turned was the nature of the employment.

Redwood Empire Sav. & Loan Asso. v. Commissioner

68 T.C. 960 · United States Tax Court · Sep 28, 1977

Windle Co. v. … DuGrenier, Inc. v.

Freedson v. Commissioner

67 T.C. 931 · United States Tax Court · Mar 16, 1977

Brown v. Thompson, 430 F.2d 1214 (5th Cir. 1970) (wrongful death action under 42 U.S.C. sec. 1983 (1871)); Durham v. … v.

Dozier v. Commissioner

44 T.C.M. 1274 · United States Tax Court · Sep 29, 1982

WALTER BROWN DOZIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Dozier v. Commissioner Docket No. 1501-78. United States Tax Court T.C. Memo 1982-569 ; 1982 Tax Ct. Memo LEXIS 176 ; 44 T.C.M. … Walter Brown Dozier, pro se, and Gary L. Moore for the petitioner. Elaine T. Moriwaki, for the respondent.

Capital Warehouse Co. v. Commissioner

9 T.C. 966 · United States Tax Court · Nov 24, 1947

In Brown v. Helvering [ 291 U. … See Williamsport Wire Rope Co. v. United States, 277 U. S. 551, 562 ; 48 S. Ct. 587 , 72 L. Ed. 985 ; Heiner v. Diamond Alkali Co., 288 U. S. 502, 507 , 53 S. Ct. 413 , 77 L. Ed. 921 ; Wells v.

L&B Corp. v. Commissioner

88 T.C. 744 · United States Tax Court · Apr 6, 1987

See, e.g., Brown-Forman Distillers Corp. v. United States, 205 Ct. Cl. [402] at 418, 499 F.2d [1263] at 1271 [Ct. Cl. 1974]; Valmont Industries, Inc. v. … Commissioner, supra), and (2) the necessary “degreening” of certain fruit (Central Citrus Co. v. Commissioner, supra). See also Brown-Forman Distillers Corp. v. United States, 205 Ct.

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.

Hollywood Baseball Ass'n v. Commissioner

42 T.C. 234 · United States Tax Court · Apr 21, 1964

Jurisdiction of Board of Directors Section 1. … majority of the members of the Board.

Massaglia v. Commissioner

33 T.C. 379 · United States Tax Court · Nov 30, 1959

Applications of Langenegger, 326 P. 2d 1098, 1101 (1958); State v. Dority, 225 P. 2d 1007, 1019 (1950); Baca v. Chavez, 252 Pac. 987, 989 (1927); Duncan v. Brown, 139 Pac. 140, 141 (1914). … Duncan v. Brown, supra, at 141 . See also, State v. Dority, supra. Seidler v. Maxfield, 20 Pac. 794 (1889); and Seidler V. Lafave, 20 Pac. 789 (1889); Baxter Mountain-Gold Mining Co. v.