Case law

Miller v. Commissioner

39 T.C. 940 · United States Tax Court · Mar 20, 1963

On July 19, 1953, the Supreme Court of the State of Minnesota issued its opinion affirming the Board of Tax Appeals of the State of Minnesota (Miller’s Estate v. Commissioner of Taxation, 59 N.W. 2d 925 (Minn. 1953)). … of the Board of Tax Appeals of the State of Minnesota.

Martin Weiner Corp. v. Commissioner

26 T.C. 128 · United States Tax Court · Apr 20, 1956

Tucker v. Alexander, 275 U. S. 228 ; United States v. Memphis Cotton Oil Co., 288 U. S. 62 ; United States v. Humble Oil & Refining Co., (C. A. 5) 69 F. 2d 214 ; United States v. Garbutt Oil Co., 302 U. … S. 528 ; United States v. Kales, 314 U. S. 186 ; Angelus Milling Co. v. Commissioner, supra. In United States v.

North American Sequential Sweepstakes v. Commissioner

77 T.C. 1087 · United States Tax Court · Nov 3, 1981

In March 1976, Singer met with the board of directors of the USPA. … In Hutchinson Baseball Enterprises, Inc. v.

Palmer v. Commissioner

62 T.C. 684 · United States Tax Court · Aug 27, 1974

Prior to September 1,1966, he was president of the college, president of the corporation, and a member of the latter’s board of directors. … In addition, the board of directors and the trustees were authorized to effectuate the redemption.

Wilmont Fleming Engineering Co. v. Commissioner

65 T.C. 847 · United States Tax Court · Jan 29, 1976

Throndson v. Commissioner, 457 F. 2d 1022 (9th Cir. 1972). … Maddock, 16 T.C. 324 (1951); In Re Brown, 242 N.Y. 1 , 150 N.E. 581 (1926), we find that no goodwill was sold by decedent and Wilmot.

Bruner v. Commissioner

3 T.C. 1051 · United States Tax Court · Jul 4, 1944

Freuler v. Helvering, 291 U. S. 35 . … In In re Brown’s Estate, 190 Pa.

Wiegand v. Commissioner

14 T.C. 136 · United States Tax Court · Jan 31, 1950

Koshland v. Helvering, 298 U. S. 441 ; Helvering v. Gowran, 302 U. S. 238 ; and Helvering v. Pfeiffer, 302 U. S. 247 . When the decisions were at that stage, Helvering v. Sprouse and Strassburger v. … Koshland v. Helvering, supra; Helvering v. Gowran, supra; and Helvering v. Pfeiffer, supra.

Frank M. Hill Machine Co. v. Stimson

4 T.C. 922 · United States Tax Court · Mar 2, 1945

Hill Machine Company, Petitioner, v. Henry L. Stimson, Secretary of War, Respondent Frank M. Hill Machine Co. v. Stimson Docket No. 82 R. United States Tax Court 4 T.C. 922 ; 1945 U.S. Tax Ct. … The Board was not in existence *924 prior to the 1943 amendment to the Renegotiation Act, but was created by that amendment.

Bradshaw v. Commissioner

14 T.C. 162 · United States Tax Court · Feb 3, 1950

George Bradshaw, Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent Bradshaw v. Commissioner Docket Nos. 20699, 20700, 20701, 20702, 20703, 20704 United States Tax Court 14 T.C. 162 ; 1950 U.S. … (See *168 article V of the articles *294 of association set out above.)

Sibley, Lindsay & Curr Co. v. Commissioner

15 T.C. 106 · United States Tax Court · Aug 9, 1950

Sibley, Lindsay & Curr Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Sibley, Lindsay & Curr Co. v. Commissioner Docket No. 20709 United States Tax Court 15 T.C. 106 ; 1950 U.S. Tax Ct. … In the spring of 1944, the board of directors of petitioner appointed a committee of the board to make a study of all phases of the capital *107 structure of petitioner.

Glenshaw Glass Co. v. Commissioner

13 T.C. 296 · United States Tax Court · Sep 13, 1949

However, in each of the three years separate action was taken by the board of directors establishing the bonus plan. … The board of directors acted as an independent body and, though the Meyer brothers controlled 51 per cent of the stock through the voting trust, it can not be said that they dominated the board of directors, nor is it possible

Winchell Co. v. Commissioner

51 T.C. 657 · United States Tax Court · Jan 28, 1969

Hanson Chairman of the Board of Directors Allan G. Hanson of the Winchell Company. … Delsea Drive-In Theatres, Inc. v. Commissioner, 379 F. 2d 316 (C.A. 3, 1967), affirming per curiam a Memorandum Opinion of this Court; Rinehart Oil News Co. v.

Estate of McGillicuddy v. Commissioner

54 T.C. 315 · United States Tax Court · Feb 17, 1970

Jewett v. Brown , 319 Mass. 243 , 65 N.E. 2d 307 (1946) , and cases cited therein. … Jewett v. Brown, supra ; Spalding v. Morse , 76 N.E. 2d 137 , 139 (Mass. 1947) , and cases cited therein.

Lidgerwood Mfg. Co. v. Commissioner

22 T.C. 1152 · United States Tax Court · Aug 31, 1954

Commissioner v. Auto Strop Safety Razor Co., 74 F. 2d 226 (C. A. 2, 1934); Johnson, Drake & Piper v. Helvering, 69 F. 2d 151 (C. A. 8, 1934), certiorari denied 292 U. S. 650 (1934), affirming 27 B. T. … A. 585 (1933); United States v. Oregon-Washington R. & Nav. Co., 251 F. 211 (C. A. 2, 1918) ; Estate of L. W. Mallory, 27 B. T. A. 750 (1933); Franklin Q. Brown, et al., 9 B. T. A. 965 (1927).

Sturman v. Commissioner

11 T.C. 890 · United States Tax Court · Nov 30, 1948

In Suhr v. … The Board said therein that: * * * The limitation on the right of the trustee to invade corpus for the . wife, we think, effectively restricts her use of the income to support and maintenance.

Michael D. Brown

United States Tax Court · Dec 4, 2025

Brown v. Commissioner, 116 F.4th at 871. … Brown v. Commissioner, 116 F.4th at 875 (Lee, J., concurring).

Cannonsburg Skiing Corp. v. Commissioner

51 T.C.M. 844 · United States Tax Court · Apr 16, 1986

These same individuals comprised Brown-Schaefer's board of directors. … On the same day, a special meeting of the board of directors of Brown-Schaefer was held wherein a Plan of Merger of Old Cannonsburg into Brown-Schaefer was adopted.

Jacobson v. Comm'r

148 T.C. No. 4 · United States Tax Court · Feb 8, 2017

Ladd Christman Brown, Jr., for respondent. … In Davidson v.

Carroll v. Comm'r

146 T.C. 196 · United States Tax Court · Apr 27, 2016

On a date not included in the record, the conservation easement was accepted by MET’s board of directors and ratified by the Maryland board of public works (which is composed of the Governor of Maryland, the Comptroller … See Belk v.

Romine v. Comm'r

25 T.C. 859 · United States Tax Court · Jan 26, 1956

In this connection, in Wausau Sulphate Fibre Co. v. Commissioner, (C. … Ill, sec. 29.42-2, Ross v. Commissioner, (C.