Case law

Capitol Fed. Sav. & Loan Ass'n v. Commissioner

96 T.C. 204 · United States Tax Court · Feb 13, 1991

Hansen, 360 U.S. 446, 467 (1959); Brown v. Helvering, 291 U.S. 193, 203-204 (1934). … United States v. Caceres, 440 U.S. 741 , 754 n.18 (1979). Generally, agencies Eire bound by regulations having the force and effect of law. Chrysler Corp. v. Brown, 441 U.S. 281, 295 (1979); Vitarelli v.

Erickson v. Commissioner

23 T.C. 458 · United States Tax Court · Dec 10, 1954

BoTlingwood Oor-poration v. Commissioner, 190 F. 2d 263 ; Mauldin v. Commissioner, 195 F. 2d 714 ; Nelson A. Farry, 13 T. C. 8 ; A. Benetti Novelty Co., 13 T. C. 1072 . … Gutowsky v. Jones, 100 F. Supp. 852 ; Brown v. Commissioner, 143 F. 2d 468 . Petitioners argue that the bulls were sold only when they became dangerous and were of no further use as breeders, citing Pfister v.

National Builders, Inc. v. Secretary of War

16 T.C. 1220 · United States Tax Court · May 31, 1951

In considering a similar question in Brady v. W. C. P. A. B., 11 T. … See, also, Buck v. W. C. P. A. B., 10 T. C. 623, 625 ; Aircraft & Diesel Equipment Corp. v. Stimson, 5 T.

Burke v. Commissioner

105 T.C. 41 · United States Tax Court · Jul 26, 1995

United States v. American Trucking Associations, 310 U.S. 534, 543-544 (1940); U.S. Padding Corp. v. Commissioner, 88 T.C. 177, 184 (1987), affd. 865 F.2d 750 (6th Cir. 1989); Huntsberry v. … If the fraud is discovered after the board’s decision, the commissioner can send notice thereof, on which the taxpayer can appeal to the board. [Emphasis added.]

Mirsky v. Commissioner

56 T.C. 664 · United States Tax Court · Jun 29, 1971

Dotson v. Faulkenburg, 186 Ind. 417, 419 , 116 W.E. 577, 578; Simons v. Bollinger, 154 Ind. 83, 85-87 , 56 N.E. 23,34-25 ; Brown v. Brown, 133 Ind. 476, 477 , 32 N.E. 1128 , 33 N.E. 615 ; Richards v. Richards, 60 Ind. … In Shula v.

Boston E. R. Co. v. Commissioner

16 T.C. 1084 · United States Tax Court · May 16, 1951

United States v. Safety Car Heating Co., 297 U. S. 88, 93-94 ; Lucas v. American Code Co., 280 U. S. 445, 451, 452 . … to discontinue service as of October 1,1938, was made in the light of the opinion of counsel for the board that, while consent of the board to such discontinuance would result in forfeiture of the structure, an independent

Rupe Inv. Corp. v. Commissioner

30 T.C. 240 · United States Tax Court · May 12, 1958

Gregory v. Helvering, 293 U. … Co. v. McIver, 65 S. W. 2d 817 ; Bertrand v. Mutual Motor Co., 38 S. W. 2d 417 ; Tarver Steele & Co. v. Pendleton Gin Co., 25 S. W. 2d 156 ; and Priddy v. Childers, 248 S. W. 144 .

Free Fertility Foundation v. Commissioner

135 T.C. 21 · United States Tax Court · Jul 7, 2010

FREE FERTILITY FOUNDATION, PETITIONER v. … Naylor’s father is petitioner’s president and chairman of the board.

Pierce Ditching Co. v. Commissioner

73 T.C. 301 · United States Tax Court · Nov 21, 1979

Connors, Inc. v. Commissioner, supra. Electric & Neon, Inc. v. Commissioner, 56 T.C. 1324 (1971). Petitioner argues that Klein Chocolate Co. v. … Commissioner, 32 T.C. 437 (1959) and 36 T.C. 142 (1961), and Geometric Stamping Co. v.

Claunch v. Commissioner

29 T.C. 1047 · United States Tax Court · Feb 28, 1958

This is shown by the fact that petitioners on their joint return for 1953 claimed a deduction of $1,400 for “Board & Lodging away from home.” … extensive discussion, since the evidence fails to show how probable this possibility was, except for the fact that the petitioner actually remained on duty in Lowell from 1943 until the end of 1945. * * * See also Ford v.

Baker v. Comm'r

122 T.C. 143 · United States Tax Court · Feb 19, 2004

Levine v. Commissioner, 695 F.2d 57, 59 (2d Cir. 1982), affg. T.C. Memo. 1981-437 ; Counts v. Commissioner, 42 T.C. 755, 764 (1964); Estate of Smith v. … In Estate of Smith v.

Buckley v. Commissioner

22 T.C. 1312 · United States Tax Court · Sep 30, 1954

Buckley, Petitioners, v. Commissioner of Internal Revenue, Respondent Buckley v. Commissioner Docket Nos. 32308, 44108 United States Tax Court 22 T.C. 1312 ; 1954 U.S. Tax Ct. … The terms "administrative board" and "board of directors" are alternative translations from the Spanish, and are used interchangeably herein. ↩ 1. Stated in Venezuelan bolivars. ↩

Hancock v. Commissioner

18 T.C. 210 · United States Tax Court · May 9, 1952

In Commissioner v. Court Molding Co., 324 U. … A like question was considered in United States v. Cumberland Public Service Co., 338 U. S. 451 .

Scarce v. Commissioner

17 T.C. 830 · United States Tax Court · Nov 27, 1951

United States v. Stewart, 311 U. S. 60 . Hence petitioner must affirmatively establish that the amounts in question were received as compensation for disability resulting from active service in the armed forces. … On August 6, 1941, he appeared before the Board of Medical Survey. On August 26, 1941, petitioner was ordered released from active duty as “not physically qualified for mobilization ashore.”

Middleton v. Commissioner

77 T.C. 310 · United States Tax Court · Aug 10, 1981

Hoffman v. Commissioner, supra at 463. The Board further held that neither the statute (section 23(e)(2) of the Revenue Act of 1934, now section 165(c)(2)) nor such cases as Lucas v. … In Hoffman v. Commissioner, supra, the Board found, without discussion or analysis, that the taxpayers-mortgagors sustained an ordinary loss as a result of the abandonment.

Luckenbach S.S. Co. v. Commissioner

9 T.C. 662 · United States Tax Court · Oct 13, 1947

Luckenbach Steamship Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Luckenbach S.S. Co. v. Commissioner Docket No. 9781 United States Tax Court 9 T.C. 662 ; 1947 U.S. Tax Ct. … Cartridge Co. v. United States , 284 U.S. 511 . *102 To the same effect see Patrick McGuirl, Inc. v. Commissioner , 74 Fed. (2d) 729 ; certiorari denied, 295 U.S. 748 .

Fifteen Hundred Walnut Street Corp. v. Commissioner

25 T.C. 61 · United States Tax Court · Oct 21, 1955

C. 1304 ; Commissioner v. Lyon, supra. … A somewhat analogous situation was involved in Isidore Brown, 22 T. C. 147 .

Hambleton v. Commissioner

60 T.C. 558 · United States Tax Court · Jul 16, 1973

Brown, 52 T. … The majority opinion was the subject of a strong dissent and has been questioned in Scofield v. Bethea, 170 F.2d 934, 935 (C.A. 5,1948), and S. B. Brown, 52 T.C. 50, 68 (1969).

Montgomery Co. v. Commissioner

54 T.C. 986 · United States Tax Court · May 14, 1970

Bernard Brown , for the petitioner. W. Gerald Thornton , for the respondent. Bruce, Judge . … See Smoot Sand & Gravel Corporation v.

Rosen v. Commissioner

71 T.C. 226 · United States Tax Court · Nov 21, 1978

The minutes of the board of trustees meeting state that the board voted "To return to Dr. and Mrs. Rosen the property on the southeast comer of High and Walnut Streets.” … In Bear Mill Manufacturing Co. v. Commissioner, 15 T.C. 703 , and Excelsior Printing Co. v.