Case law

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.

Kraatz & Craig Surveying Inc. v. Commissioner

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

No. 89 v. … In NLRB v.

Morris Trust v. Commissioner

42 T.C. 779 · United States Tax Court · Jul 24, 1964

The respondent cites Curtis v. United States, 215 F. Supp. 885 (N.D. … See also United States v. Seattle Bank, 321 U.S. 583 ; United States v. Northwestern Nat. Bank & T. Co. of Minneapolis, 137 F. 2d 761 (C.A. 8, 1943).

Kennedy v. Commissioner

72 T.C. 793 · United States Tax Court · Aug 7, 1979

James has also been active in the American Warehouseman’s Association, having served as chairman of the board in 1976-77. … Garrison v. Commissioner, supra at 286; cf. Kennington Realty Co. v.

Keystone Auto. Club v. Commissioner

12 T.C. 1038 · United States Tax Court · Jun 10, 1949

Keystone Automobile Club, Petitioner, v. Commissioner of Internal Revenue, Respondent Keystone Auto. Club v. Commissioner Docket No. 13738 United States Tax Court 12 T.C. 1038 ; 1949 U.S. Tax Ct. … Twenty-five members shall constitute a quorum for the transaction of business. * * * * Article V. Board of Directors Section 1 .

Greenberg v. Commissioner

45 T.C. 480 · United States Tax Court · Feb 24, 1966

After his military service he again became associated with the Boston Veterans’ Administration Hospital, and in March of 1961 he passed his psychiatric board examination. … In Markham v. United States, 245 F.

Associated Master Barbers & Beauticians, Inc. v. Commissioner

48 A.L.R. Fed. 165 · United States Tax Court · Oct 20, 1977

Evanston-North Shore Board of Realtors v. United States, 162 Ct. Cl. 682 , 320 F.2d 375 (1963). … See Evanston-North Shore Board of Realtors v. United States, supra.

David Dung Le, M.D., Inc. v. Commissioner

114 T.C. 268 · United States Tax Court · Apr 18, 2000

with the Franchise Tax Board.” … See Insurance Corp. of Ireland, Ltd. v. Compagnie des Bauxites de Guinee, 456 U.S. 694, 702 (1982); see also Brown v. Commissioner, 78 T.C. 215, 217-218 (1982), and the cases cited therein.

Community Bank v. Commissioner

62 T.C. 503 · United States Tax Court · Jul 9, 1974

Brown v. United States, 95 F. 2d 487 (C.A. 3, 1938). … Brown v. United States, 95 F. 2d 487 (C.A. 3, 1938); Commissioner v. West Production Co., 121 F. 2d 9 (C.A. 5, 1941), affirming on this point 41 B.T.A. 1043 (1940), certiorari denied 314 U.S. 682 (1941).

Smith v. Commissioner

50 T.C. 273 · United States Tax Court · May 13, 1968

Brown, counsel for Agostini and H.H.B., Inc., submitted to M. A. … Brown on December 12, 1956, to purchase the property for $9 million as proof of damage to the value of the stock. Brown was Agostini’s attorney in the litigation.

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.

Arizona Publishing Co. v. Commissioner

9 T.C. 85 · United States Tax Court · Jul 22, 1947

At this meeting the board of directors authorized the sale of the real property at Second Avenue and Van Burén Street. … La Tourette v. La Tourette, 15 Ariz. 200 ; 137 Pac. 426 ; Forsythe v. Paschal, 34 Ariz. 380 ; 271 Pac. 865 ; Oglesby v. Poage, 45 Ariz. 23 ; 40 Pac. (2d) 90 .

Hurd v. Commissioner

9 T.C. 681 · United States Tax Court · Oct 15, 1947

[now the Tax Court], until the decision of the Board becomes final), and for 60 days thereafter.” … Cowles v. United States, 152 Fed. (2d) 212.

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.

Advertisers Exchange, Inc. v. Commissioner

25 T.C. 1086 · United States Tax Court · Feb 24, 1956

C. 247 ; United States v. Mitchell, 271 U. S. 9 ; Cecil v. Commissioner, 100 F. 2d 896 . … Schram v. United States, 118 F. 2d 541 . See Brown v. Helvering, 291 U.

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

Estate of Moyer v. Comm'r

32 T.C. 515 · United States Tax Court · May 29, 1959

The president and the members of the board of governors are elected by the members of the Exchange at annual elections. The vice president is appointed by the board of governors. … Citing Morrissey v. Commissioner, 296 U.S. 344 , and relying on the holdings in Commissioner v. Marjorie F. Treganowan, Executrix, Estate of Max Strauss, sometimes hereinafter referred to as Commissioner v.

S. H. Kress & Co. v. Commissioner

40 T.C. 142 · United States Tax Court · Apr 25, 1963

Kress and Company, Petitioner, v. Commissioner of Internal Revenue, Respondent S. H. Kress & Co. v. Commissioner Docket No. 86965 United States Tax Court 40 T.C. 142 ; 1963 U.S. Tax Ct. … The Supreme Court of California, in City and County of San Francisco v.

Colt's Mfg. Co. v. Commissioner

35 T.C. 78 · United States Tax Court · Oct 21, 1960

(a)-15, Regs. 111, which states that whether the acquisition or disposition by a corporation of its own shares gives rise to a taxable gain or deductible loss depends on the real nature of the transaction, and Helvering v. … United States v. Anderson, Clayton & Co., 350 U.S. 55 , relied upon by petitioner, does not, in our opinion, require a different conclusion.

Lansburgh & Bro. v. Commissioner

30 T.C. 1114 · United States Tax Court · Aug 20, 1958

Lansburgh & Bro., Petitioner, v. Commissioner of Internal Revenue, Respondent Lansburgh & Bro. v. Commissioner Docket No. 31546 United States Tax Court 30 T.C. 1114 ; 1958 U.S. Tax Ct. … The petitioner's board of directors exercised a dominant influence over the operation of the business and generally adopted conservative policies in regard thereto.