Case law

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.

Penn Athletic Club Bldg. v. Commissioner

10 T.C. 919 · United States Tax Court · May 24, 1948

In Wilmer v. … Mac Arthur v.

Redwood Empire Sav. & Loan Asso. v. Commissioner

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

Windle Co. v. … DuGrenier, Inc. v.

Goldsmith v. Commissioner

86 T.C. 1134 · United States Tax Court · Jun 4, 1986

See, Lamphere v. Brown University, 685 F.2d 743 (1st Cir. 1982). … The report in Osterneck was submitted to the corporate board of directors and copies were sent to all shareholders.

Ray v. Commissioner

32 T.C. 1244 · United States Tax Court · Sep 23, 1959

See Burnet v. Harmel, 287 U.S. 103 (1932). … Palmer v. Bender, 287 U.S. 551 (1932).

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.

Macdonald v. Comm'r

55 T.C. 840 · United States Tax Court · Feb 25, 1971

Marsack's Estate v. Commissioner, supra. … Burnet v. Logan, 283 U.S. 404, 412 (1931).

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.

Woodlawn Park Cemetery Co. v. Commissioner

16 T.C. 1067 · United States Tax Court · May 16, 1951

Co. v. Pierson, 174 F. 2d 84 ; In re Pringle Engineering & Manufacturing Co., 164 F. 2d 299 ; Kells v. Boutross, 53 N. Y. S. 2d 734; Del Re v. Fremkes, 81 N. Y. S. 2d 97; Morford v. … Decision will be entered v/nder Bule 50.

Home Interiors & Gifts, Inc. v. Commissioner

73 T.C. 1142 · United States Tax Court · Mar 24, 1980

From 1958 through 1972, the board approved of paying Mrs. … Co. v. Commissioner, supra.

Crescent Wharf & Warehouse Co. v. Commissioner

59 T.C. 751 · United States Tax Court · Mar 7, 1973

Dixie Pine Products Co. v. Commissioner, 320 U.S. 516, 519 . The Court in Thriftmart held that neither of the requirements of that test was met on the record before it. … Brown v. Helvering, 291 U.S. 193, 201-202 . Decision will be entered under Rule 50.

Pinkerton v. Commissioner

28 T.C. 910 · United States Tax Court · Jul 29, 1957

Peterson_16 V. (Volney) L. Pinkerton_16 John W. Harvey, III_16 Estate of Craig L. Spencer_20 The partners agreed to associate in a general logging business for a period of 10 years from February 1,1945. … of Number of board feet board feet sold to sold to Elliott Bay other log Year Mill Company buyers 1946_ 21,000,000 _ 1947_ 2,900,000 _ 1948_ 2,206, 000 1,412, 000 1949_ 14,800,000 4,397,000 1950_ 13,512,000 2,306,000 1951

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.

Ryker v. Commissioner

33 T.C. 924 · United States Tax Court · Feb 18, 1960

Brown, 16 T.C. 623 ; Julia Nathan, 19 T.C. 865 ; John Sidney Thompson, 22 T.C. 275 , 282. … Kohl v. Kohl, 66 Cal. App. 2d 535 , 152 P. 2d 494 .

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 .

Goldsmith v. Commissioner

1 T.C. 711 · United States Tax Court · Mar 5, 1943

See Witmark & Sons v. Pastime Amusement Co., 298 Fed. 470 ; affirmed per curiam, 2 Fed. (2d) 1020. … Petitioner cites in support of his view such cases as Page & Co. v. Fox Film Corporation, 83 Fed. (2d) 196, and Photo-Drama Motion Picture Co. v. Social Uplift Film Corporation, 220 Fed. 448 .

H. W. Clark Co. v. Commissioner

1 T.C. 891 · United States Tax Court · Apr 9, 1943

Clark and the board of directors were here, in effect, made trustees by the order of the bankruptcy court. We think, however, that the opinion of the Second Circuit in United States Shipyards, Inc. v. … Clark and petitioner’s then board of directors directed that the corporation, not Clark and those members of the board of directors, file its bonds for the faithful performance of the order of the court.

Marshall v. Commissioner

52 T.C.M. 1160 · United States Tax Court · Dec 10, 1986

In Mulvania v. … Mulvania v. Commissioner, 796 F.2d at 1377. In Karosen v.

Ewing v. Comm'r

122 T.C. 32 · United States Tax Court · Jan 28, 2004

Since 1924, the Tax Court (and the predecessor Board of Tax Appeals, see Consol. Cos. v. … See FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000) (citing FTC v. Mandel Bros., Inc., 359 U.S. 385, 389 (1959)); Bend v. Hoyt, 38 U.S. 263, 272 (1839). We have done so here.

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.