Case law

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.

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.

Gegax v. Commissioner

73 T.C. 329 · United States Tax Court · Nov 26, 1979

The Profit Sharing Plan is terminable at the option of the Board of Directors, but contributions, once made, are irrevocable. … Gittens v. Commissioner, supra. Accord, United States v. Haggart, 410 F.2d 449 (8th Cir. 1969). Contra, Smith v.

Dade-Commonwealth Title Co. v. Commissioner

6 T.C. 332 · United States Tax Court · Mar 5, 1946

In Lawrence v. McCalmont, 2 How. 425 , Mr. … The Board of Tax Appeals had held that the evidence adduced failed to show that the bonds were issued for consideration or that the taxpayer was legally bound to pay interest on them. Cf. Commissioner v. Park (C. C.

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.

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.

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.

Estate of Bender v. Commissioner

86 T.C. 770 · United States Tax Court · Apr 22, 1986

The following cases simply denied the jurisdiction of the Tax Court or the Board of Tax Appeals to order the Commissioner to refund overpayments: Continental Equities, Inc. v. … Sec. 6402(a); Acker v. United States, 519 F. Supp. 178, 182 (N.D. Ohio 1981). In Kalb v.

Frame v. Commissioner

16 T.C. 600 · United States Tax Court · Mar 8, 1951

Ross v. Commissioner, supra; Countway v. Commissioner, 1 Cir., 127 F. 2d 69, 76 . … A. 202, affd., 111 Fed. (2d) 330, as to hybrid system of accounting, the Board upheld the Commissioner.

Von Hoffman v. Commissioner

10 T.C. 314 · United States Tax Court · Feb 17, 1948

They and a third man constituted its board of directors. The Yon Hoffmann Corporation employees’ profit-sharing and supplementary pension trust fund was created on December 26, 1941. … Decision will be entered v/nder Rule 50.

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.

Abraham v. Commissioner

3 T.C. 991 · United States Tax Court · Jun 8, 1944

In Helvering v. … Helvering v. Clifford, 309 U. S. 331 ; Jones v. Norris, 122 Fed. (2d) 6; Frederick B. Rentschler, 1 T. C. 814 ; John Stuart, 2 T. C. 1103 ; Edward Mallinckrodt, Jr., 2 T. C. 1128 ; Brown v.

Farley v. Commissioner

7 T.C. 198 · United States Tax Court · Jun 20, 1946

See Richards v. Commissioner, 81 Fed. (2d) 369; Snell v. Commissioner, 97 Fed. (2d) 891; Welch v. Solomon, 99 Fed. (2d) 41; Ehrman v. Commissioner, 120 Fed. (2d) 607; Oliver v. Commissioner, 138 Fed. (2d) 910; Gruver v. … Commissioner, 142 Fed. (2d) 363; Brown v. Commissioner, 143 Fed. (2d) 468; James Lewis Caldwell McFadden, 2 T. C. 395 .

Graybar Electric Co. v. Commissioner

29 T.C. 818 · United States Tax Court · Feb 11, 1958

Graybar Electric Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Graybar Electric Co. v. Commissioner Docket No. 57058 United States Tax Court 29 T.C. 818 ; 1958 U.S. Tax Ct. … The following two paragraphs are taken from the minutes of the board of directors' meeting dated June 25, 1941: The president stated that since the last meeting of the Board, the Committee under Graybar's Plan for Employees

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).