Case law

Morrison v. Commissioner

59 T.C. 248 · United States Tax Court · Nov 15, 1972

In Commissioner v. … . * * *” In Commissioner v.

Lynch v. Commissioner

20 T.C. 1052 · United States Tax Court · Sep 23, 1953

See The Evergreens v. … Commissioner v. Culbertson, supra.

Harney v. Land

14 T.C. 666 · United States Tax Court · Apr 21, 1950

See Moening v. War Contracts Price Adjustment Board, 14 T. C. 589 . … However, we believe the acts are constitutional under the facts of this case in accordance with the rationale of Lichter v. United States, 334 U. S. 742 , and those cases of this and other courts which have followed it.

Stoner Manufacturing Corp. v. Secretary of War

21 T.C. 200 · United States Tax Court · Nov 17, 1953

Nathan Cohen v. Secretary of War, 7 T. C. 1002 ; Ring Construction Corporation, 8 T. C. 1070 , affd. 178 F. 2d 714 , certiorari denied 339 U. S. 943 ; Rosner v. War Contracts Price Adjustment Board, 17 T. C. 445 . … Co. v. Secretary of War, 12 T. C. 132, 138 .

Estate of Stahl v. Comm'r

52 T.C. 591 · United States Tax Court · Jun 30, 1969

Roy Browning and Joseph M. Solon , for the petitioners. Nelson E. Shafer , for the respondent. Sterrett , Judge . … On January 3, 1956, the board of directors of Precision held a special meeting.

Bower v. Commissioner

10 T.C. 37 · United States Tax Court · Jan 12, 1948

As in George v. … In Brown v.

Wadlow v. Commissioner

112 T.C. 247 · United States Tax Court · May 11, 1999

In Crawford v. … (As we have previously pointed out, the deductions, and the resulting overpayments, in this case arose solely in connection with petitioners’ horse boarding and training activities.)

Hollingsworth v. Commissioner

71 T.C. 580 · United States Tax Court · Jan 22, 1979

He was not told or required by Mid-America or its board of directors to purchase the note. … Windle Co. v.

Edell v. United States

28 T.C. 601 · United States Tax Court · Jun 10, 1957

In French v. War Contracts Price Adjustment Board, 13 T. … Greaves v. War Contracts Price Adjustment Board, 10 T.

Cruise v. Commissioner

12 T.C. 1059 · United States Tax Court · Jun 14, 1949

Cruise, Petitioner, v. Commissioner of Internal Revenue, Respondent Cruise v. Commissioner Docket No. 18731 United States Tax Court 12 T.C. 1059 ; 1949 U.S. Tax Ct. … Immediately prior to June 1942, the petitioner boarded at the home of Charles P. Brady, in Passaic, New Jersey, and paid a weekly sum for room and board.

Raytheon Production Corp. v. Commissioner

1 T.C. 952 · United States Tax Court · Apr 15, 1943

The case thus comes squarely within the decision of the court in Farmers & Merchants Bank of Catlettsburg, Ky. v. Commissioner, 59 Fed. (2d) 912. … That case was cited with approval by the Board of Tax Appeals in Edward H. Clark, 40 B. T. A. 333, and Highland Farms Corporation, 42 B. T. A. 1314. See also Strother v.

Waldheim v. Commissioner

25 T.C. 839 · United States Tax Court · Jan 23, 1956

Stanley V. Waldheim, Petitioner, v. Commissioner of Internal Revenue, Respondent. Helen W. Bienenstok, Petitioner, v. Commissioner of Internal Revenue, Respondent. Stanley V. Waldheim and Eleanor R. … with Stanley V.

Martin

64 T.C.M. 1529 · United States Tax Court · Dec 16, 1992

SANDRA BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Martin Docket No. 6653-92 United States Tax Court T.C. Memo 1992-714 ; 1992 Tax Ct. Memo LEXIS 757 ; 64 T.C.M. … See, e.g., Brown v. Commissioner , 78 T.C. 215 , 218-219 (1982) . The fact that a taxpayer completes a Form 3575 for the U.S. Postal Service is not sufficient to constitute clear and concise notice to respondent.

Dunn v. Commissioner

70 T.C. 715 · United States Tax Court · Aug 21, 1978

Commissioner v. Brown, 380 U.S. 563, 578 (1965). … Curry v. Commissioner, supra; Duerr v.

Hill v. Commissioner

63 T.C. 225 · United States Tax Court · Nov 19, 1974

On April 15, 1963, Lazarus incorporated N & V Realty Corp. (N & V) under the laws of California. Later that year, Lazarus transferred the Fox property to N & V in exchange for all issued shares of the company. … In Commissioner v.

Audenried v. Commissioner

26 T.C. 120 · United States Tax Court · Apr 20, 1956

Commissioner v. Cardeza's Estate, 173 F. 2d 19 . In Fidelity-Philadelphia Trust Co. v. … Gund’s Estate v. Commissioner, 113 F. 2d 61 , certiorari denied 311 U. S. 696 .

Lippman v. Commissioner

52 T.C. 135 · United States Tax Court · Apr 22, 1969

Lippman and Elaine Lippman, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Lippman v. Commissioner Docket Nos. 2112-65, 5897-65, 393-67 United States Tax Court 52 T.C. 135 ; 1969 U.S. Tax Ct. … earnings when and as soon as net earnings are ascertained and declared by the Board of Trustees. 4.

Rodgers Dairy Co. v. Commissioner

14 T.C. 66 · United States Tax Court · Jan 27, 1950

Rodgers Dairy Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. E. A. DeLucia, Petitioner, v. Commissioner of Internal Revenue, Respondent. Brass Rail Restaurant Company, Petitioner, v. … The board of directors of Dairy consisted of DeLucia, his wife, Jean Wanda DeLucia, and Dolmovich.

West Side Tennis Club v. Commissioner

1 T.C. 302 · United States Tax Court · Dec 18, 1942

Petitioner cites Stevens v. Nave-McCord Mercantile Co., 150 Fed. 71 ; Darby-Lynde Co. v. Alexander, 51 Fed. (2d) 56; Haggar Co. v. Helvering, 308 U. S. 389 ; United States v. Kirby, 74 U. S. 482 ; Heyenfeldt v. … Both the Board and the Second Circuit rejected these contentions. West Side Tennis Club, supra.

Rietzke v. Commissioner

40 T.C. 443 · United States Tax Court · May 29, 1963

Petitioner in his argument relies heavily on Trent v. Commissioner, 291 F. 2d 669 , reversing 34 T.C. 910 . In the recent case of Whipple v. … Spring City Foundry Co. v. Commissioner, 292 U.S. 182 . In Putnam v.