Case law

Wolff v. Macauley

12 T.C. 1217 · United States Tax Court · Jun 30, 1949

Wolff et al. v. Macauley, 8 T. C. 146 . … The Price Adjustment Board of the Navy Department construed the language of section 403 (c) (6) to mean that no determination of excessive profits to be eliminated should be made in an amount greater than that which, when

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.)

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

De Perigny v. Commissioner

9 T.C. 782 · United States Tax Court · Oct 28, 1947

Jones v. Magruder, supra; cf. Helvering v. Hallock, supra; National Memorial Park, Inc. v. Commissioner (C. C. A., 4th Cir.), 145 Fed. (2d) 1038; certiorari denied, 324 U. S. 858 . … Fair, Executrix, supra, both as disposed of by the then Board of Tax Appeals and upon reversal by the Third Circuit.

Wittstadt v. Commissioner

70 T.C.M. 994 · United States Tax Court · Oct 11, 1995

Memo. 1995-470; Pumphrey v. Commissioner, T.C. Memo. 1995-469; Dorsey v. Commissioner, T.C. Memo. 1995-97; Brown v. Commissioner, T.C. Memo. 1995-93; Hoppe v. Commissioner, T.C. Memo. 1994-635; Hamilton v. … See O'Connor v. Commissioner, T.C. Memo. 1994-170; Wheeler v. Commissioner, T.C. Memo. 1993-561; cf. Dorsey v. Commissioner, T.C. Memo. 1995-97; Brown v. Commissioner, T.C. Memo. 1995-93. III.

Lewis v. Comm'r

128 T.C. 48 · United States Tax Court · Mar 28, 2007

Square D Co. & Subs. v. Commissioner, 118 T.C. 299 , 308 (2002) (citing FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000)), affd. 438 F.3d 739 (7th Cir. 2006). … FDA v. Brown & Williamson Tobacco Corp., supra at 132-133 (citing Brown v. Gardner, 513 U.S. 115, 118 (1994)).

McShane v. Commissioner

53 T.C.M. 409 · United States Tax Court · Mar 19, 1987

McSHANE AND JUDITH BROWN, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent McShane v. Commissioner Docket Nos. 13802-84, 13803-84, 13804-84, 13805-84. United States Tax Court T.C. … Welch v. Helvering, 290 U.S. 111 (1933) ; Rule 142(a).

White v. Commissioner

3 T.C. 156 · United States Tax Court · Jan 28, 1944

The members of the board were subject to removal by the mayor for inefficiency, neglect of duty, or misconduct in office. … Commissioner v. Pontatrelli (C. C. A., 7th Cir.), 97 Fed. (2d) 793; Commissioner v. Carey-Reed Co. (C. C. A., 6th Cir.), 101 Fed. (2d) 602; Bryant v. Commissioner (C. C.

Industrial Addition Asso. v. Commissioner

1 T.C. 378 · United States Tax Court · Dec 30, 1942

McCoach v. Minehill & Schuylkill Haven Railroad Co., 228 U. S. 295 ; Kingkade Hotel Co. v. Jones, 30 Fed. Supp. 508; dismissed on stipulation, 108 Fed. (2d) 1015; Sears v. Hassett, 111 Fed. (2d) 961; Zonne v. … The following organizations shall be exempt from taxation under this title— ***** (7) Business leagues, chambers of commerce, real-estate boards, or boards of trade, not organized for profit and no part of the net earnings

MacManus v. Commissioner

8 T.C. 330 · United States Tax Court · Feb 18, 1947

It is upon this grant of authority that the Board relies in concluding that the “administration” (book treatment) of the estate was in consonance with the grantor’s intention. … If it be argued that the principle set forth in United States v. Ryerson, 312 U. S. 260 ; Guggenheim v. Rasquin, 312 U. S. 254 ; and Powers v. Commissioner, 312 U.

Boyles v. Commissioner

4 T.C. 1092 · United States Tax Court · Apr 3, 1945

Louis Union Trust Co. v. … Similarly, in Brown v.

Sicanoff Vegetable Oil Corp. v. Commissioner

27 T.C. 1056 · United States Tax Court · Mar 29, 1957

(See decision of the Supreme Court in Corn Products Co. v. Commissioner, supra.) … Reddington Co. v. Commissioner, supra.

J.E. Seagram Corp. v. Commissioner

104 T.C. 75 · United States Tax Court · Jan 24, 1995

In Commissioner v. … In Penrod v.

George L. Riggs, Inc. v. Commissioner

64 T.C. 474 · United States Tax Court · Jun 24, 1975

Granite Trust Co. v. United States, 238 F. 2d 670 (1st Cir. 1956); Commissioner v. Day & Zimmermann, 151 F. 2d 517 (3d Cir. 1945); Avco Manufacturing Corp., 25 T.C. 975 (1956). … In Granite Trust Co. v.

Foster v. Comm'r

80 T.C. 34 · United States Tax Court · Jan 11, 1983

The officers of the district consisted of the board members, a secretary, and such other officers as the board might create. … When the homeowners sought to discuss their concerns about such bond practices with Estero’s board of directors, the board referred them to the Fosters.

Dorn v. Comm'r

119 T.C. 356 · United States Tax Court · Dec 30, 2002

See Butler v. … FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000) (quoting FTC v. Mandel Bros., Inc., 359 U.S. 385, 389 (1959)).

Sundby v. Comm'r

86 T.C.M. 58 · United States Tax Court · Jul 11, 2003

Brown, James A. Nelson, and Jeffrey A. Schlei, for respondent. … See Kim v. Commissioner, supra; see also Dixie Dairies Corp. v. Commissioner, supra; Baker Commodities, Inc. v. Commissioner, 48 T.C. 374 (1967), affd. 415 F.2d 519 (9th Cir. 1969); Bragg v. Commissioner, T.C.

Overland Corp. v. Commissioner

34 T.C. 1001 · United States Tax Court · Sep 16, 1960

United States v. Andrews, 302 U.S. 517 ; United States v. Garbutt Oil Co., 302 U.S. 528 ; United States v. Henry Prentiss & Co., 288 U.S. 73 ; Real Estate Title Co. v. United States, 309 U.S. 13 . … In Commissioner v. S.

Dividend Industries, Inc. v. Commissioner

88 T.C. 145 · United States Tax Court · Jan 15, 1987

In Peninsula Steel Products & Equipment Co. v. … In a notice of deficiency which named only a subsidiary corporation and in the proceeding that followed before the Board of Tax Appeals in the name only of the subsidiary, respondent sought the Board’s approval concerning

Foil v. Commissioner

92 T.C. 376 · United States Tax Court · Feb 22, 1989

Sims v. Commissioner, 72 T.C. at 1000-1001, and cases cited therein. See also Zwiener v. … Barr v. United States, 324 U.S. 83 (1945); Zuanich v. Commissioner, 77 T.C. 428 (1981); Rechner v. Commissioner, 30 T.C. 186 (1958).