Case law

1180 East 63rd Street Bldg. Corp. v. Commissioner

12 T.C. 437 · United States Tax Court · Mar 25, 1949

Roy Browning, Esq ., for the petitioner. Jackson L. Boughner, Esq ., for the respondent. Kern, Judge . … Helvering v. American Dental Co., supra .

Federal Nat'l Bank v. Commissioner

16 T.C. 54 · United States Tax Court · Jan 17, 1951

Thus Wilson Coal Land Co. v. Commissioner, 87 Fed. (2d) 185, though citing Helvering v. … In Durkee v.

Messer Oil Corp. v. Commissioner

28 T.C. 1082 · United States Tax Court · Aug 30, 1957

Messer Oil Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Messer Oil Corp. v. Commissioner Docket No. 57706 United States Tax Court 28 T.C. 1082 ; 1957 U.S. Tax Ct. … Property taxes in the amount of $ 33,464.74 for the year 1951 were levied on petitioner as reported *103 to the Allegany County treasurer by the clerk of the board of supervisors on December 20, 1950.

Lomas Santa Fe, Inc. v. Commissioner

74 T.C. 662 · United States Tax Court · Jul 9, 1980

At all times relevant to this proceeding, Lomas controlled the board of directors of Country Club. … In O’Neill v.

Toledo Newspaper Co. v. Commissioner

2 T.C. 794 · United States Tax Court · Sep 30, 1943

The court in Cox v. … See Pfleghar Hardware Specialty Co. v. Blair, supra.

Doane v. Commissioner

10 T.C. 1258 · United States Tax Court · Jun 30, 1948

For his disallowance respondent relies upon language in Cerf v. Commissioner (C. C. A., 3d Cir.), 141 Fed. (2d) 564, affirming 1 T. C. 1087 . … But see Brown v. Routzahn (C. C. A., 6th Cir.), 63 Fed. (2d) 914, 916; certiorari denied, 290 U. S. 641 : “» « « me decedent was in possession of the estate from 1912 until it was transferred to the trustees in 1920.

Estate of Quirk v. Commissioner

60 T.C. 520 · United States Tax Court · Jun 28, 1973

See Shults Bread Co., 10 B.T.A. 268 (1928); Board of Tax Appeals v. United States ex rel. … Also see and compare Newmark v. Commissioner, 311 F. 2d 913 , 918 fn. 1 (C.A. 2, 1962), affirming a Memorandum Opinion of this Court.

Estate of Hellstrom v. Commissioner

24 T.C. 916 · United States Tax Court · Aug 19, 1955

He argues that the intent of the board of directors of the corporation was that the payments in question were “in recognition for the services rendered to this corporation for many years” by petitioner’s husband, and that … This seems to us the only sensible construction of the Supreme Court’s language in Bogardus v. Commissioner, 302 U.

Rogers v. Commissioner

5 T.C. 818 · United States Tax Court · Sep 28, 1945

The board of county commissioners acting under section 184 (a), 68 Okla. Stat. … in Ivester v.

Cusack v. Commissioner

48 T.C. 156 · United States Tax Court · May 15, 1967

On December 14,1960, the Placer County Board of Supervisors, in a letter directed to the El Dorado County Board of Supervisors, stated that it had gone on record as opposing the establishment in Placer County of the McKinney … Johnson, 43 T.C. 736 ; Filippini v. United States, 318 F. 2d 841 (C.A. 9, 1963); Gaynor News Co., 22 T.C. 1172 . We agree with petitioners that they purchased the Tahoe property.

Paulsen v. Commissioner

78 T.C. 291 · United States Tax Court · Mar 2, 1982

A majority of the board of directors of Commerce were required to be owners of guaranty stock. … In Everett v.

AD Inv. 2000 Fund LLC v. Comm'r

142 T.C. 248 · United States Tax Court · Apr 16, 2014

Respondent seeks to compel the production of six opinion letters (opinions) from the law firm of Brown & Wood LLP. … In Cox v. Adm’r U.S.

Hawes v. Commissioner

73 T.C. 916 · United States Tax Court · Feb 27, 1980

(Supp.) 236, 343; Thompson v. Commissioner, 71 T.C. 32, 38 (1978). … Luhring v. Glotzbach, 304 F.2d 560 (4th Cir. 1962); Cataldo v. Commissioner, 60 T.C. 522 (1973); Flynn v. Commissioner, 40 T.C. 770 (1963).

Miller v. Commissioner

22 T.C. 293 · United States Tax Court · May 13, 1954

Mary Miller, Petitioner, v. Commissioner of Internal Revenue, Respondent. Joe Cristo, Petitioner, v. Commissioner of Internal Revenue, Respondent. Clara Cortese, Petitioner, v. … Company's board of directors was a member of the board of directors of the Strouss-Hirshberg Company.

Fleming v. Commissioner

3 T.C. 974 · United States Tax Court · Jun 6, 1944

Higgins v. … Welch v. Terhune , 126 Fed. (2d) 695 . In Cockrell v. United States , 39 Fed.

Groetzinger v. Commissioner

87 T.C. 533 · United States Tax Court · Aug 26, 1986

See Coleman v. Commissioner, 87 T.C. 178 (1986); Major v. Commissioner, 76 T.C. 239, 247 (1981); Lucas v. … See Yamamoto v. Commissioner, supra at 954; Barrett v.

Fuller v. Commissioner

21 T.C. 407 · United States Tax Court · Dec 30, 1953

Fuller, Petitioner, v. Commissioner of Internal Revenue, Respondent. Hadwen C. Fuller and Edith R. Fuller, Petitioners, v. Commissioner of Internal Revenue, Respondent Fuller v. … Blazer V. P. On April 26, 1946, petitioner was elected a member of the board of directors of United. *410 On July 9, 1946, petitioner organized a corporation known as Parish Frozen Foods, Inc.

Acampo Winery & Distilleries, Inc. v. Commissioner

7 T.C. 629 · United States Tax Court · Aug 21, 1946

Chisholm v. Commissioner, 79 Fed. (2d) 14. … Security Flour Mills Co. v. Commissioner, 321 U. S. 281 . The petitioner relies upon San Joaquin Valley Poultry Producers Association v.

Hellstrom v. Commissioner

24 T.C. 916 · United States Tax Court · Aug 19, 1955

Hellstrom, Individually, Petitioners, v. Commissioner of Internal Revenue, Respondent Hellstrom v. Commissioner Docket No. 52812 United States Tax Court 24 T.C. 916 ; 1955 U.S. Tax Ct. … This seems to us the only sensible construction of the Supreme Court's language in Bogardus v.

Stoecklin v. Commissioner

54 T.C.M. 452 · United States Tax Court · Sep 9, 1987

STOECKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BROWN, EGGERS and MITCHELL, INC., FORMERLY KENNETH A. STOECKLIN, C.P.A., P.C., Petitioner v. … Petitioner's compensation was fixed by the board at 250 silver dollars per month.