Case law

Morris Investment Corp. v. Commissioner

5 T.C. 583 · United States Tax Court · Aug 10, 1945

Disney, Jvdge: The first and principal question here presented has already received no little attention in Lakeside Irrigation Co. v. Commissioner, 128 Fed. (2d) 418, affirming 41 B. T. … A. 892, where it is fully discussed; and in Reddington Co. v. Commissioner, 131 Fed. (2d) 1014, affirming the Board of Tax Appeals.

TSR, Inc. v. Commissioner

96 T.C. 903 · United States Tax Court · Jun 25, 1991

See Commissioner v. Brown, 380 U.S. 563, 571 (1965). … For example, see Regan v. Wald, 468 U.S. 222, 238 (1984).

Resorts International, Inc. v. Commissioner

60 T.C. 778 · United States Tax Court · Aug 27, 1973

E.g., Minnesota Tea Co. v. Helvering, 302 U.S. 609 (1938); Helvering v. Alabama Asphaltic Limestone Co., 315 U.S. 179 (1942); The South Bay Corporation v. Commissioner, 345 F. 2d 698 (C.A. 2, 1965); Commissioner v. … For example, see United States v. Wernentin, 354 F. 2d 757 (C.A. 8, 1965); Moberg v. Commissioner, 310 F. 2d 782 (C.A. 9, 1962); Gowdey's Estate v. Commissioner, 307 F. 2d 816 (C.A. 4, 1962); Moberg v.

Sharpe v. Commissioner

69 T.C. 19 · United States Tax Court · Oct 18, 1977

In two cases, Prather v. Commissioner, supra, and Izen v. … In King v.

Kirby v. Commissioner

35 T.C. 306 · United States Tax Court · Nov 22, 1960

In support of her contention, petitioner cites Commissioner v. … It is apparent that Commissioner v.

Motor Mart Trust v. Commissioner

4 T.C. 931 · United States Tax Court · Mar 5, 1945

United Gas Improvement Co. v. Commissioner, 142 Fed. (2d) 216. … Later, when Production needed more money, it, by a transaction which the Board construed to be a recapitalization and hence a nontaxable reorganization, substituted preferred shares having a value of $50,000 for the $500,000

Wilson Line, Inc. v. Commissioner

8 T.C. 394 · United States Tax Court · Feb 24, 1947

Wilson Line, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent Wilson Line, Inc. v. Commissioner Docket No. 8697 United States Tax Court 8 T.C. 394 ; 1947 U.S. Tax Ct. … Brown, *275 Jr., Esq ., for the petitioner. Paul E. Waring, Esq ., for the respondent. Arnold, Judge .

Carrieres v. Commissioner

64 T.C. 959 · United States Tax Court · Aug 27, 1975

See Long v. Commissioner, supra; Rouse v. Commissioner, supra; Johnson v. … Showalter, supra; Maurine DeWolfe Brown, supra.

Zilkha & Sons, Inc. v. Commissioner

52 T.C. 607 · United States Tax Court · Jul 2, 1969

Milwaukee & Suburban Transport Corporation v. Commissioner, 283 F. 2d 279, 283 (C.A. 7, 1960), reversed on other grounds 367 U.S. 906 (1961); John Wanamaker Philadelphia v. … Parisian, Inc. v. Commissioner, 131 F. 2d 394, 395 (C.A. 5, 1942).

Burton-Sutton Oil Co. v. Commissioner

7 T.C. 1156 · United States Tax Court · Nov 14, 1946

Depending upon the Board’s final decision the allowable depletion will be determined under Rule 50. [Italics supplied.] In Anderson v. Helvering, 310 U. … In view of what the Supreme Court said in Anderson v.

Levenson & Klein, Inc. v. Commissioner

67 T.C. 694 · United States Tax Court · Jan 24, 1977

The burden of proving reasonableness is upon petitioner, Botany Worsted Mills v. United States, 278 U.S. 282 (1929); The Barton-Gillet Co. v. … Miles-Conley Co. v. Commissioner, 173 F.2d 958, 960 (4th Cir. 1949), affg. 10 T.C. 754 (1948). As stated in Mayson Mfg. Co. v.

Barr v. Commissioner

69 T.C.M. 2155 · United States Tax Court · Mar 22, 1995

BARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Barr v. Commissioner Docket No. 30270-86 United States Tax Court T.C. Memo 1995-120 ; 1995 Tax Ct. Memo LEXIS 116 ; 69 T.C.M. … Braunfeld, *119 a certified public accountant, was chairman of the board of Saxon.

Estate of Miller v. Commissioner

58 T.C. 699 · United States Tax Court · Jul 31, 1972

Petitioners rely on the case of Brown v. … Petitioners’ reliance on Brown v. Routzahn is misplaced.

Kraatz & Craig Surveying Inc. v. Commissioner

134 T.C. 167 · United States Tax Court · Apr 13, 2010

No. 89 v. … In NLRB v.

Scioto Provision Co. v. Commissioner

9 T.C. 439 · United States Tax Court · Sep 25, 1947

See Great Northern Railway Co. v. Commissioner, 40 Fed. (2d) 372; Burroughs Bldg. Material Co. v. Commissioner, 47 Fed. (2d) 178; Standard Oil Co. v. Commissioner, 129 Fed, (2d) 363; and Helvering v. … See Brown v. Cummins Distilleries Corporation, 56 Fed. Supp. 941; Bowles v. Beatrice Creamery Co., 56 Fed. Supp. 805 (reversed without discussion of the question under consideration, 146 Fed. (2d) 774); Bowles v.

DeWitt v. Commissioner

30 T.C. 1 · United States Tax Court · Apr 9, 1958

The next day DeWitt notified the Dealer Delations Board that he was withdrawing his appeal. These letters were occasioned by the sale of the business to Goddard. … In Commissioner v. Court Holding Co., 324 U.

Miller v. Commissioner

65 T.C. 612 · United States Tax Court · Dec 22, 1975

The board of directors (board), which managed the business of the cooperative, was required to approve all new members. … See Welch v. Helvering, 290 U.S. 111 (1933); Kentucky Utilities Co. v. Glenn, 394 F. 2d 631 (6th Cir. 1968).

Leach Corp. v. Commissioner

30 T.C. 563 · United States Tax Court · Jun 12, 1958

Ohr-strom’s supervision as chairman of its board of directors. … Higgins v. Manson, 126 Cal. 467 , 58 P. 907 ; Beckwith v. Sheldon, 168 Cal. 742 , 145 P. 97 . See also Haas v. Rendleman, 62 F. 2d 701, 702 (C. A. 4).

Georgia School-Book Depository, Inc. v. Commissioner

1 T.C. 463 · United States Tax Court · Jan 19, 1943

The Commissioner had included the income in taxpayer’s fiscal year ended January 31, 1930, and the Board of Tax Appeals sustained him. … Continental Tie & Lumber Co. v. United States, 286 U. S. 290 ; Commissioner v. Old Dominion S. S. Co., 47 F. (2d) 148 (C. C. A. 2); Uncasville Mfg. Co. v. Commissioner, 55 F. (2d) 893, 895 (C. C. A. 2).

Express Publ. Co. v. Commissioner

2 T.C.M. 859 · United States Tax Court · Sep 30, 1943

Express Publishing Company v. Commissioner. Express Publ. Co. v. Commissioner Docket No. 112226. United States Tax Court 1943 Tax Ct. Memo LEXIS 94 ; 2 T.C.M. (CCH) 859 ; T.C.M. … She maintains no business office with petitioner and attends only the monthly meetings of the board of directors and any additional special meetings of the board of which she is notified.