Case law

Brown v. Commissioner

50 T.C.M. 52 · United States Tax Court · Jun 4, 1985

OLIVER BROWN and RAMONA M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 31307-83. United States Tax Court T.C. Memo 1985-269 ; 1985 Tax Ct. … Welch v. Helvering, 290 U.S. 111 (1933) ; New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934) ; Rule 142(a), Tax Court Rules of Practice and Procedure.

Brown v. Commissioner

31 T.C.M. 194 · United States Tax Court · Feb 23, 1972

Brown v. Commissioner. Brown v. Commissioner Docket No. 4845-70 SC. United States Tax Court T.C. Memo 1972-47 ; 1972 Tax Ct. Memo LEXIS 211 ; 31 T.C.M. (CCH) 194 ; T.C.M. … On March 21, 1970, petitioner married Jim Brown and her name became Carole F. Brown, the name in which she filed the petition in this case.

Brown v. Commissioner

36 T.C.M. 468 · United States Tax Court · Apr 6, 1977

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CARLTON G. WIMMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 5390-75, 5639-75. … Brown, Jr.

Brown v. Commissioner

32 T.C.M. 774 · United States Tax Court · Jul 23, 1973

BROWN and ESTELLE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 5465-71. United States Tax Court T.C. Memo 1973-157 ; 1973 Tax Ct. Memo LEXIS 128 ; 32 T.C.M. … Tom Fuller was the only other officer or member of the corporation's board of directors who possessed any knowledge as to the occurrence of the involved stock sale transactions.

Brown v. Commissioner

27 T.C.M. 576 · United States Tax Court · Jun 20, 1968

Brown and Eileen M. Brown v. Commissioner. Brown v. Commissioner Docket No. 5289-67. United States Tax Court T.C. Memo 1968-121 ; 1968 Tax Ct. Memo LEXIS 177 ; 27 T.C.M. (CCH) 576 ; T.C.M. … Brown (hereinafter referred to as Ian) was married to Donna Mae Brown (hereinafter referred to as Donna Mae).

Brown v. Commissioner

43 T.C.M. 1047 · United States Tax Court · Apr 13, 1982

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 22636-80. United States Tax Court T.C. Memo 1982-189 ; 1982 Tax Ct. Memo LEXIS 552 ; 43 T.C.M. (CCH) 1047 ; T.C.M. … Brown, filed a joint Federal income tax return for the calendar year 1978 and an amended return for that year with the Director, Internal Revenue Service Center, Memphis, Tennessee.

Brown v. Commissioner

37 T.C.M. 571 · United States Tax Court · Apr 3, 1978

CHARLES JAY and JUDITH ANN BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 10272-75. United States Tax Court T.C. Memo 1978-132 ; 1978 Tax Ct. … (RIA) 780132 ; April 3, 1978 , Filed Charles Jay Brown, pro se. Albert K. Kerkhove, for the respondent.

Brown v. Commissioner

8 T.C.M. 601 · United States Tax Court · Jun 23, 1949

Brown v. Commissioner. Brown v. Commissioner Docket No. 17008. United States Tax Court 1949 Tax Ct. Memo LEXIS 146 ; 8 T.C.M. (CCH) 601 ; T.C.M. (RIA) 49154 ; June 23, 1949 *146 D.

Brown v. Commissioner

15 T.C.M. 99 · United States Tax Court · Jan 24, 1956

Anna Brown v. Commissioner. Brown v. Commissioner Docket No. 50681. United States Tax Court T.C. Memo 1956-19 ; 1956 Tax Ct. Memo LEXIS 277 ; 15 T.C.M. (CCH) 99 ; T.C.M. (RIA) 56019 ; January 24, 1956 Lee S. … In 1923 petitioner, whose maiden name was Anna Shelton, was married to Charles Brown. The marriage ended in divorce in 1924.

Brown v. Commissioner

30 T.C.M. 41 · United States Tax Court · Jan 11, 1971

Ronald Brown and Rita Brown v. Commissioner. Brown v. Commissioner Docket No. 675-70 SC. United States Tax Court T.C. Memo 1971-7 ; 1971 Tax Ct. Memo LEXIS 328 ; 30 T.C.M. (CCH) 41 ; T.C.M. … Rita Brown is a party to this action only by virtue of having filed a joint return and, therefore, Ronald Brown will hereafter be referred to as petitioner.

William Cavallaro, Donor v. Commissioner

2019 T.C. Memo. 144 · United States Tax Court · Oct 24, 2019

Brown Univ., 101 F.3d 155, 167 (1st Cir. 1996))). … United States v.

Brown v. Commissioner

79 T.C.M. 1561 · United States Tax Court · Feb 28, 2000

Memo. 2000-61 UNITED STATES TAX COURT EDGAR & DORIS BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8538-98. … Edgar Brown and Doris Brown, pro sese. Charles Pillitteri, for respondent.

Glenfield Machine & Tool Co. v. War Contracts Price Adjustment Board

16 T.C. 27 · United States Tax Court · Jan 10, 1951

Hill, Judge: The War Contracts Price Adjustment Board determined that Glenfield Machine and Tool Company, (Docket No. 720-R), hereinafter referred to as the first partnership, realized excessive profits during the period

Kevin M. Campbell & Pamela J. Campbell v. Commissioner

2014 T.C. Summary Opinion 109 · United States Tax Court · Dec 22, 2014

.”); see also Cleary v. … See Dixon v. United States, 381 U.S. 68, 72-73 (1965); Auto. Club of Mich. v. Commissioner, 353 U.S. at 183-184; McGuire v. Commissioner, 77 T.C. 765, 779-780 (1981).

Crooks v. Commissioner

92 T.C. 816 · United States Tax Court · Apr 17, 1989

The Board decided, instead, that the transaction was a lease for which the taxpayer received annual rent plus a lease bonus represented by the real property received by him. Pembroke v. Helvering, 23 B.T.A. at 1178 . … This holding is consistent with the prior decision of the Board of Tax Appeals in Butler v.

Parker Oil Co. v. Commissioner

58 T.C. 985 · United States Tax Court · Sep 21, 1972

Brown. … Furniture & Appliance Co. v. United States, 271 F. Supp. 40 (S.D. Ohio 1967), and Portage Plastics Co. v. United States, 301 F. Supp. 684 (W.D. Wis. 1969), reversed on other grounds 470 F. 2d 308 (C.A. 1972).

Brown v. Commissioner

41 T.C.M. 542 · United States Tax Court · Dec 15, 1980

RONALD BROWN AND EUNICE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 12820-78. United States Tax Court T.C. Memo 1980-553 ; 1980 Tax Ct. Memo LEXIS 33 ; 41 T.C.M. … Officers of the petitioners' Church included Ronald Brown as minister of the Church of the Brothers, Eunice Brown as secretary-treasurer of the Church, and petitioner's brother as a director of the board.

Brown v. Commissioner

64 T.C.M. 20 · United States Tax Court · Jul 7, 1992

BROWN AND ELOISE S. BROWN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. … Gregory v. Helvering , supra at 469 . In Frank Lyon Co. v.

Hermetic Seal Products Co., P. R. v. Renegotiation Board

41 T.C. 223 · United States Tax Court · Nov 15, 1963

In support of this contention, the petitioner cites Beers v. … See Dario Sanchez v. United States, 256 F. 2d 73 (C.A. 1, 1958); and Carrion v. Gonzales, 125 F. Supp. 819 (D. P.R. 1954).

Johnston v. Commissioner

42 T.C. 880 · United States Tax Court · Aug 13, 1964

Respondent rests his case almost entirely upon the fact that under Pennsylvania case law, Brown, v. Commonwealth, 399 Pa. 156 (1960), 159 A. 2d 881 , and Sgarlet Estate v. … In fact the authorization by State law, see Brown v. Commonwealth, supra, and Sgarlet Estate v.