Case law

Harrah v. Commissioner

30 T.C. 1236 · United States Tax Court · Sep 19, 1958

Rollingwood Corp. v. Commissioner, 190 F. 2d 263 (C. A. 9, 1951), affirming a Memorandum Opinion of this Court dated July 17,1950. … In this respect the instant case is not unlike that of Rollingwood Corp. v. Commissioner, supra, wherein the taxpayer rented some 700 houses with an option to the tenant to purchase.

Nahey v. Commissioner

111 T.C. 256 · United States Tax Court · Oct 21, 1998

Throughout the course of the litigation, petitioner, in his capacity as chief executive officer at Wehr, kept the board of directors and Mr. … In Fahey v.

Barrios v. Commissioner

29 T.C. 378 · United States Tax Court · Nov 29, 1957

C. 804 (1956); Brown v. Commissioner, 143 F. 2d 468 (C. A. 5, 1944), affirming a Memorandum Opinion of this Court dated August 31, 1943; Gruver v. Commissioner, 142 F. 2d 363 (C. A. 4, 1944), affirming 1 T. … Mauldin, supra, and Brown v. Commissioner, supra.

Frederick Weisman Co. v. Commissioner

97 T.C. 563 · United States Tax Court · Nov 20, 1991

Markham & Brown, Inc. v. United States, 648 F.2d 1043, 1045 (5th Cir. 1981); Richmond, Fredericksburg & Potomac Railroad v. … Jim Walter Corp. v. United States, 498 F.2d 631, 639 (5th Cir. 1974); Markham & Brown, Inc. v. United States, 648 F.2d 1043 (5th Cir. 1981).

P.D.B. Sports v. Commissioner

109 T.C. 423 · United States Tax Court · Dec 22, 1997

See United States v. Merriam, 263 U.S. 179, 187 (1923); Lenz v. Commissioner, 101 T.C. 260, 265 (1993). … Brown Group, Inc. & Subs. v. Commissioner, 104 T.C. 105, 116 (1995), vacated and remanded on other grounds 77 F.3d 217 (8th Cir. 1996); Casel v. Commissioner, 79 T.C. 424, 432-433 (1982).

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.

Carlson v. Commissioner

116 T.C. 87 · United States Tax Court · Feb 23, 2001

In Lakeland Grocery Co. v. Commissioner, 36 B.T.A. 289 (1937), the Board of Tax Appeals (Board) considered the insolvency exclusion established by Dallas Transfer & Terminal Warehouse Co. v. Commissioner, supra. … The Board distinguished Dallas Transfer & Terminal Warehouse Co. v. Commissioner, supra, from the facts before it and concluded that the rationale of United States v.

Black Mountain Corp. v. Commissioner

5 T.C. 1117 · United States Tax Court · Nov 28, 1945

The case of Helvering v. Jewel Mining Co., 126 Fed. (2d) 1011, reversing 43 B. T. A. 1123, is perhaps the authority closest to the present controversy. … The Commissioner relies upon the decision of the Supreme Court in the case of Virginian Hotel Corporation of Lynchburg v. Helvering, 319 U. S. 523 . He also cites Hoboken Land & Improvement Co. v.

Nicholson v. Commissioner

17 T.C. 1399 · United States Tax Court · Feb 28, 1952

Brown, Executrix, 26 B. T. A. 901, 906, affd. (C. A. 7), 69 F. 2d 602 , certiorari denied 293 U. S. 570 ; Elwood W. McGwire, 32 B. T. A. 1075, affd. (C. A. 7), 84 F. 2d 431 , certiorari denied 299 TJ. … Brown, Executrix, supra, 907.

Bittner v. United States

26 T.C. 765 · United States Tax Court · Jun 29, 1956

See Armstrong v. War Contracts Price Adjustment Board, 15 T. C. 625 , and Iverson & Laux, Inc., 6 T. C. 247 . An order will be entered in accordance herewith. See. 403 (c) (6). … purposes of this section— (6) The term “subcontract” means— [[Image here]] ******* (B) Any contract or arrangement other than a contract or arrangement between two contracting parties, one of which parties IS found by the Board

Northern Natural Gas Co. v. Commissioner

44 T.C. 74 · United States Tax Court · Apr 14, 1965

Northern Natural Gas Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Northern Natural Gas Co. v. Commissioner Docket No. 4372-63 United States Tax Court 44 T.C. 74 ; 1965 U.S. Tax Ct. … Moline Properties, Inc. v. Commissioner , 319 U.S. 436 ; National Carbide Corporation v. Commissioner , 336 U.S. 422 .

McDowell v. Commissioner

53 T.C.M. 536 · United States Tax Court · Apr 7, 1987

See Hebrank v. Commissioner, supra, 81 T.C. at 642 ; Stone v. … The cash receipts and other receipts (checks, invoices) were usually collected by petitioner or his employees on board the boat and placed in brown paper bags.

Colorado State Chiropractic Soc. v. Commissioner

93 T.C. 487 · United States Tax Court · Oct 19, 1989

Taxation With Representation v. United States, 585 F.2d 1219, 1222 (4th Cir. 1978); Samuel Friedland Foundation v. United States, 144 F.Supp. 74, 85 (D. N.J. 1956). * * * [Peoples Translation Service v. … Peoples Translation Service v. Commissioner, supra at 48.

Sundstrand Corp. v. Commissioner

98 T.C. 518 · United States Tax Court · May 4, 1992

Claims Court or the Armed Services Board of Contract Appeals (ASBCA). … Activities of the renegotiation board terminated on March 31, 1979. Pub. L. 95-431, tit. V, 92 Stat. 1021 , 1043.

Smith v. Commissioner

59 T.C. 107 · United States Tax Court · Oct 18, 1972

See Wolf v. Commonwealth, 170 A.2d 557, 561 (Pa. 1961); Frontage, Inc. v. County of Allegheny, 162 A.2d 1 (Pa. 1960). … See Watson v. Commissioner, 345 U.S. 544 (1953); Williams v. McGowan, 152 F.2d 570 (C.A. 2, 1945); and Rev. Rul. 70-465, 1970- 2 C.B. 162 .

Estate of Boyles v. Commissioner

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

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

Enos v. Commissioner

31 T.C. 100 · United States Tax Court · Oct 21, 1958

Commissioner v. LoBue, supra. … Lucas v. Earl, 281 U. S. 111 ; Burnet v. Leininger, 285 U. S. 136 ; Helvering v. Horst, 311 U. S. 112 ; Helvering v. Eubank, 311 U. S. 122 . Our decision in Joseph Kane, 25 T.

Rickey v. Commissioner

54 T.C. 680 · United States Tax Court · Mar 31, 1970

See Estate of Lipman v. United States, 376 F. 2d 455 (C.A. 6, 1967). … In this connection the Court of Appeals for the Second Circuit made the following remarks in Godart v.

Blasdel v. Commissioner

58 T.C. 1014 · United States Tax Court · Sep 25, 1972

Bank v. Commissioner, 141 F. 2d 422, 424 (C.A. 5, 1944); Howe v. … In Hessenbruch v.

Rudman v. Comm'r

118 T.C. 354 · United States Tax Court · Apr 29, 2002

In years prior to 1994, petitioner was a member of the Chicago Board of Trade (CBOT), and petitioner actively traded U.S. Treasury bond futures contracts for his own account on the trading floor of the CBOT. … In Kovner v. Commissioner, 94 T.C. 893, 906 (1990), for purposes of qualifying losses as ordinary losses under section 108(a) of the Deficit Reduction Act of 1984, Pub.