Case law

Doran v. Commissioner

21 T.C. 374 · United States Tax Court · Dec 21, 1953

That salaries paid to officers and employees of the State,' including its several boards, commissions and institutions, shall be in full for all services rendered, and no perquisites of office or of employment shall be allowed … Diamond v. Sturr, 116 F. Supp. 28 (1953). Decision will he entered for the respondent.

Player Realty Co. v. Commissioner

9 T.C. 215 · United States Tax Court · Aug 20, 1947

C.) 9; Brown v. Turner, 162 S. E. (N. C.) 608; Baber v. Hanie, 80 S. E. (N. C.) 57. … Commissioner v. Tennessee Co., 111 Fed. (2d) 678. The excess profits tax act has for its purpose the taxation of profits in excess of normal profits.

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.

Stamos v. Commissioner

95 T.C. 624 · United States Tax Court · Dec 12, 1990

Substantive rules are ones “ ‘affecting individual rights and obligations,’ ” Chrysler Corp. v. Brown, 441 U.S. 281, 302 (1979), “effect a change in existing law or policy,” Powderly v. … Brown, supra; Zaharakis v. Heckler, 744 F.2d 711, 713 (9th Cir. 1984), citing Batterton v. Marshall, 648 F.2d 694, 701-702 (D.C. Cir. 1980). Section 301.7805-1, Proced. & Admin.

Willard Helburn, Inc. v. Commissioner

20 T.C. 740 · United States Tax Court · Jun 30, 1953

Willard Helburn, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Willard Helburn, Inc. v. Commissioner Docket No. 38865 United States Tax Court 20 T.C. 740 ; 1953 U.S. Tax Ct. … Brown Brothers Harriman & Co., hereafter called Harriman, is a firm engaged in commercial *741 banking in Boston.

Seder v. Commissioner

60 T.C. 49 · United States Tax Court · Apr 5, 1973

Commissioner v. Sternberger's Estate, supra at 198 . … Sec. 1.170-1(e), Income *54 Tax Regs. ; Commissioner v. Sternberger's Estate, supra at 194 ; Davison v. Commissioner , 81 F. 2d 16 , 17 (C.A. 2, 1936), affirming 31 B.T.A. 101 (1934) ; Banker's Trust Co. v.

Saint Germain Foundation v. Commissioner

26 T.C. 648 · United States Tax Court · Jun 22, 1956

Squire v. Students Book Corp., 191 F. 2d 1018 ; Trinidad v. Sagrada Orden de Predicadores, 263 U. S. 578 . … Mabee Petroleum Corp. v. United States, 203 F. 2d 872 .

Jones v. Comm'r

146 T.C. 39 · United States Tax Court · Feb 9, 2016

Yari v. Commissioner, 143 T.C. at 164 (quoting Union Carbide Corp. v. Commissioner, 110 T.C. 375, 384 (1998)). … FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000) (quoting Davis v. Mich. Dep’t of Treasury, 489 U.S. 803, 809 (1989)). We begin with the dictionary. “Compensation” has two common meanings.

Scott Paper Co. v. Commissioner

74 T.C. 137 · United States Tax Court · Apr 28, 1980

See, e.g., Brown-Forman Distillers Corp. v. United States, 205 Ct. Cl. 402 , 499 F.2d 1263 (1974); Satrum v. Commissioner, 62 T.C. 413 (1974); Brown & Williamson Tobacco Corp. v. United States, 369 F. Supp. 1283 (W.D. … Brown-Forman Distillers Corp. v. United States, 499 F.2d 1263, 1271 (Ct. Cl. 1974). See Robert E. Catron, 50 T.C. 306, 316 (1968) (reviewed by the full Court). [Thirup v.

Estate of Bongard v. Comm'r

124 T.C. 95 · United States Tax Court · Mar 15, 2005

Decedent was also one of three directors on Empak’s board of directors. … Decedent engaged in the discussions in his capacity as chairman of the board and chief executive officer of Empak.

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.

Estate of Moss v. Commissioner

74 T.C. 1239 · United States Tax Court · Sep 15, 1980

In Estate of Bergan v. … See Fidelity-Philadelphia Trust Co. v. Smith, 356 U.S. 274 , 280 n. 8 (1958), and cases cited therein, and Cain v. Commissioner, 37 T.C. 185 (1961).

Griffin Paper Corp. v. Commissioner

74 T.C.M. 559 · United States Tax Court · Sep 16, 1997

members of the board. … Dettmers v. Commissioner, 430 F.2d 1019, 1023 (6th Cir. 1970), affg. Estate of Johnson v. Commissioner, 51 T.C. 290 (1968); Lowe v. Commissioner, 44 T.C. 363, 369 (1965); Merrill v.

Lewis v. Commissioner

42 T.C. 885 · United States Tax Court · Aug 17, 1964

At a meeting of said board on May 26,1955, the purposes of the clinic were set forth and the board determined that there was no evidence 'before them to indicate that the clinic would engage in the practice of medicine. … A clear exposition of the essential meaning of the language considered in the instant case appears in Fuller & Smith v. Routzahn, 23 F. 2d 959 (N.D.

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.

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.”

Benoit v. Commissioner

25 T.C. 656 · United States Tax Court · Dec 30, 1955

Brown's Son Co ., 10 T. … A. 155 ; Botz v. Helvering, supra ; Borall Corporation v.

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 .

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 .

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.