Case law

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).

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.

Angelus Milling Co. v. Commissioner

1 T.C. 1031 · United States Tax Court · May 4, 1943

The same court on a second appeal by the same taxpayer (see Lee Wilson & Co. v. … See also Landrum v. Commissioner, 122 Fed. (2d) 857; Tennessee Consolidated Coal Co. v. Commissioner, 117 Fed. (2d) 452. Cf. Samara v. United States, 129 Fed. (2d) 594; certiorari denied, 317 U. S. 686 . .

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.

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.

Meyer Bros., Inc. v. Commissioner

19 T.C. 104 · United States Tax Court · Oct 30, 1952

Lucas v. American Code, Inc., 280 U. S. 445 ; Brown v. Helvering, 291 U. S. 193 ; Amalgamated Housing Corporation, 37 B. T. A. 817, affd. 108 F. 2d 1010 . Respondent’s determination is affirmed.

Western Credit Co. v. Commissioner

38 T.C. 979 · United States Tax Court · Sep 28, 1962

Co. v. … Also in 1941 the Board held in R.

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 .

Hutzler Bros. Co. v. Commissioner

8 T.C. 14 · United States Tax Court · Jan 14, 1947

Helvering v. Reynolds Tobacco Co., 306 U. S. 110 . All of the regulations 6 are as consistent with petitioner’s position as they are with that of respondent. … A. 877; and see the same case on review, Lucas v. Kansas City Structural Steel Co., 281 U. S. 264 .

May Broadcasting Co. v. Commissioner

33 T.C. 1007 · United States Tax Court · Mar 16, 1960

Fabbri v. Murphy, 95 U.S. 191 ; United States v. Borden Co., 308 U.S. 188 ; Posadas v. National City Bank, 296 U.S. 497 . … REVIEW OF ABNORMALITIES BY BOARD OF TAX APPEALS [Now the Tax Court of the United States].

Johnson v. Commissioner

24 T.C. 107 · United States Tax Court · Apr 29, 1955

Referring to Gregory v. … Interstate Transit Lines v.

Utilicorp United v. Commissioner

104 T.C. 670 · United States Tax Court · Jun 7, 1995

REALCA also establishes a Board of Real Estate Appraisers, which board has various functions under realca. Me. Rev. Stat. Ann. tit. 32, secs. 13967 and 13968. … See, e.g., Younger v.

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.

Oei Tjong Swan v. Commissioner

24 T.C. 829 · United States Tax Court · Aug 3, 1955

See Anderson v. N. V. Transadine Handelmaatschappij , 289 N. … In Anderson v. N. V.

West Coast Marketing Corp. v. Commissioner

46 T.C. 32 · United States Tax Court · Apr 18, 1966

Minnesota Tea Co. v. Helvering, 302 U.S. 609, 613 . In such circumstances there would not be any bona fide “reorganization” to which the nonreoognition provisions in question could apply. 3 Gregory v. … Gregory v. Helvering, 293 U.S. 465 ; Commissioner v. Court Holding Co., 324 U.S. 331 ; John E. Palmer, 44 T.C. 92 ; Virginia W.

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.