Case law

Burnside Veneer Co. v. Commissioner

8 T.C. 442 · United States Tax Court · Feb 28, 1947

Glanton testified concerning the intentions, knowledge, and activities of the board of directors as set forth in the findings of fact herein. … In Horn & Hardart Baking Co. v. United States, 34 Fed.

Barnhill v. Commissioner

3 T.C.M. 514 · United States Tax Court · May 31, 1944

Barnhill v. Commissioner Barnhill v. Commissioner Docket Nos. 37, 38. United States Tax Court 1944 Tax Ct. Memo LEXIS 224 ; 3 T.C.M. (CCH) 514 ; T.C.M. … Brown, 13 B.T.A. 832 ; Joseph W. Powell, 34 B.T.A. 655 . Petitioner seeks to draw an analogy between the present facts and those which impelled decisions favorable to the taxpayers in the Coburn, Brown and Powell cases.

Hobson v. Commissioner

17 T.C. 854 · United States Tax Court · Nov 27, 1951

Commissioner v. Spreckels, 120 F. 2d 517 , affirming a Memorandum Opinion, Board of Tax Appeals; Commissioner v. National Bank of Commerce of Ban Antonio, 112 F. 2d 946 , affirming 40 B. T. A. 471. See, also, Bingham v. … . * * Corliss v. Bowers, 281 U. S. 376 ; Griffiths v. Helvering, 308 U. S. 355 .

Joseph v. Commissioner

26 T.C. 562 · United States Tax Court · Jun 18, 1956

While there allowing the claimed legal expenses as a deduction Justice Black pointed out that the Bureau of Internal Revenue, the Board of Tax Appeals, and the Federal courts have from time to time— narrowed the generally … See Tinkoff v. Commissioner, (C.

Thurston Mfg. Co. v. Secretary of War

11 T.C. 269 · United States Tax Court · Sep 14, 1948

The Supreme Court has upheld the constitutionality of the act, in Lichter v. United States, 334 U. S. 742 . … See Interwoven Stocking Co. v. Bowles, 141 Fed. (2d) 696, 701.

H. E. Wolfe Constr. Co. v. Secretary of War

10 T.C. 1174 · United States Tax Court · Jun 24, 1948

Michael, Petitioners, v. The Secretary of War, Respondent H. E. Wolfe Constr. Co. v. Secretary of War Docket No. 3-R. United States Tax Court 10 T.C. 1174 ; 1948 U.S. Tax Ct. … One was to create the War Contracts Price Adjustment Board and to substitute it for the Secretaries as the supreme renegotiating authority with respect to years ending after July 1, 1943.

Rogers Corp. v. Commissioner

33 T.C. 728 · United States Tax Court · Jan 27, 1960

Rogers Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Rogers Corp. v. Commissioner Docket Nos. 65517, 72157 United States Tax Court 33 T.C. 728 ; 1960 U.S. Tax Ct. … Paul V. Power, Esq ., and Richard N. Bail, Esq ., for the petitioner. Frank V. Moran, Jr., Esq ., for the respondent. Opper , Judge .

Arkansas Best Corp. v. Commissioner

83 T.C. 640 · United States Tax Court · Oct 29, 1984

Young served as chairman of the board of Arkansas Best. … Higgins v. Commissioner, 312 U.S. 212 (1941). See Whipple v. Commissioner, 373 U.S. 193, 202-203 (1963); Bodzy v. Commissioner, 321 F.2d 331 (5th Cir. 1963); United States v. Byck, 325 F.2d 551 (5th Cir. 1963); Deely v.

Knapp Monarch Co. v. Commissioner

1 T.C. 59 · United States Tax Court · Nov 18, 1942

In Commissioner v. … See also Commissioner v. Food Industries, Inc ., 101 Fed. (2d) 748 ; Commissioner v. Schoellkopf , 100 Fed. (2d) 415 ; and Commissioner v.

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).

Weeks v. Commissioner

16 T.C. 248 · United States Tax Court · Jan 31, 1951

Room and board were not otherwise available to civilians in Iran during this period. … See Commissioner v. Bonwit, 87 Fed. (2d) 764, certiorari denied, 302 U. S. 694 ; Yuengling v. Commissioner, 69 Fed. (2d) 971; G. M. Adams, 18 B. T. A. 381.

Church of Scientology v. Commissioner

83 T.C. 381 · United States Tax Court · Sep 24, 1984

Healthy City Board of Education v. Doyle, supra at 286-287 . Cf. Duren v. Missouri, 439 U.S. 357 , 368 n. 26 (1979); Village of Arlington Heights v. … Healthy City Board of Education v. Doyle, supra at 286-287 . Cf. Duren v. Missouri, 439 U.S. 357 , 368 n. 26 (1979); Village of Arlington Heights v.

Burwell v. Commissioner

89 T.C. 580 · United States Tax Court · Sep 16, 1987

Hensley testified that he could call a meeting of any congregation in the country “because I am the Chairman of any Board of anywhere in the country.” … See, e.g., United States v. Toy National Bank (N.D. Iowa 1979, 43 AFTR2d 79-954, 79-1 USTC par. 9344 ); Brown v. Commissioner, T.C. Memo. 1980-553 ; Riemers v. Commissioner, T.C. Memo. 1981-456 ; Kellman v.

McLaughlin Gormley King Co. v. Commissioner

11 T.C. 569 · United States Tax Court · Oct 11, 1948

Lucas v. Ox Fibre Brush Co ., 281 U.S. 115 ; Taylor-Logan Co. v. White , 62 Fed. (2d) 336 . … Taylor-Logan Co. v. White, supra .

Carasso v. Commissioner

34 T.C. 1139 · United States Tax Court · Sep 30, 1960

Furthermore, the Court made no reference whatever to paragraphs (e) (ii) and (e) (v) of the regulations, which contain provisions that relate specifically to the deductibility of “nurse’s board,” and also to “meals and lodging … Embry v. Gray, 145 F. Supp. 603 (W.D. Ky.), appeal dismissed on motion of appellant-district director 244 F. 2d 718 (C.A. 6).

Hartless Linen Service Co. v. Commissioner

32 T.C. 1026 · United States Tax Court · Aug 10, 1959

Hartless Linen Service Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Hartless Linen Service Co. v. Commissioner Docket No. 64138 United States Tax Court 32 T.C. 1026 ; 1959 U.S. Tax Ct. … In other churches, the name of the contributor *115 is made known to the board of directors, and all letters of transmittal accompanying such donations are read to the board.

Cramer v. Commissioner

101 T.C. 225 · United States Tax Court · Sep 22, 1993

From August 1975 through August 1982, Monaghan was assistant secretary of the board of directors of IMED (the board). … See Grant v.

Mammoth Coal Co. v. Commissioner

22 T.C. 571 · United States Tax Court · Jun 16, 1954

C. 501 , 524, reversed as to this issue sub nom Commissioner v. Gregory Run Coal Co., 212 F. 2d 52 . The respondent relies upon our decision in the case of James Ruston, 19 T. … Brown, 22 T. C. 58 , which held under the pertinent facts that our decision in the Ruston case was controlling.

Equinox Mill v. Commissioner

16 T.C. 267 · United States Tax Court · Jan 31, 1951

Burnet v. Sanford & Brooks Co., 282 U. … Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 ; Security Flour Mills Co. v. Commissioner, 321 U. S. 281 ; Freihofer Baking Co. v. Commissioner (CA-3), 151 Fed. (2d) 383; H. O. Boehme, Inc., 15 T. C. 247 .

Martin v. Commissioner

50 T.C. 341 · United States Tax Court · May 21, 1968

Brown, 380 U.S. 563 (1965)), still flourishes with considerable vitality (cf. United States v. Midland-Ross Corp., 381 U.S. 54, 56-57 (1965); compare Z. Wayne Griffin, 33 T.C. 616 (1959)). … Commissioner v. Ferrer, supra.