Case law

Aprill v. Commissioner

13 T.C. 707 · United States Tax Court · Nov 8, 1949

Aprill, Petitioner, v. Commissioner of Internal Revenue, Respondent Aprill v. Commissioner Docket No. 20091 United States Tax Court 13 T.C. 707 ; 1949 U.S. Tax Ct. … A., 5th Cir.), 135 Fed. (2d) 378 , with Blair v. Rosseter (C. C.

Kann v. Commissioner

18 T.C. 1032 · United States Tax Court · Sep 18, 1952

Opper, Judge: The difficulty of drawing any satisfactory distinction between the “embezzlement” in Commissioner v. Wilcox, 327 U. S. 404 , and the “fraud” and “unlawful gains” in Rutkin v. United States, 343 U. … Rutkin v. United States, supra, p. 138 .

Esmark, Inc. v. Commissioner

90 T.C. 171 · United States Tax Court · Feb 2, 1988

In Grove v. … Co. v.

McNamara v. Commissioner

19 T.C. 1001 · United States Tax Court · Mar 5, 1953

Harley V. McNamara, Petitioner, v. Commissioner of Internal Revenue, Respondent McNamara v. Commissioner Docket No. 29846 United States Tax Court 19 T.C. 1001 ; 1953 U.S. Tax Ct. … of Harley V.

Estate of Briden v. Commissioner

11 T.C. 1095 · United States Tax Court · Dec 31, 1948

Hensaw v. Miller, 17 How. 212, 219, 222 . … Mitchell v. Commissioner, 89 Fed. (2d) 873.

Pacific Vegetable Oil Corp. v. Commissioner

26 T.C. 1 · United States Tax Court · Apr 5, 1956

C. 216, 220 ; Kahuku Plantation Co. v. Commissioner, 132 F. 2d 671 , affirming 43 B. T. A. 784; Brown v. Helvering, 291 U. S. 193 ; Crescent Cotton Co., 5 B. T. A. 850; and David J. Joseph Co. v. … Brown v. Helvering, supra. The reason underlying the rule is that a liability does not accrue while it remains contingent.

Clay Sewer Pipe Asso. v. Commissioner

1 T.C. 529 · United States Tax Court · Feb 2, 1943

Renwick v. United States, 87 Fed. (2d) 123; Commissioner v. Lyon, 97 Fed. (2d) 70; Grand Central Public Market, Inc. v. United States. 22 Fed. Supp. 119; West Side Tennis Club (both cases), supra; E. B. … Brown v. Helvering, 291 U. S. 193 ; Reuben H. Donnelley Corporation, 22 B. T. A. 175; Jahncke Shipbuilding Co., 11 B. T. A. 479; McCauley-Ward Motor Supply Co., 10 B. T. A. 394; Amigo Coal Co., 8 B. T.

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.

Roberts Filter Manufacturing Co. v. Commissioner

10 T.C. 26 · United States Tax Court · Jan 8, 1948

New Colonial Ice Co. v. Helvering, 292 U. S. 435 . … Ginsberg & Sons, Inc. v. Popkin, 285 U. S. 204 ; United States v. Chase, 135 U. S. 255 . Section 23 (a) prescribes conditions under which compensation is deductible.

Ma-Tran Corp. v. Commissioner

70 T.C. 158 · United States Tax Court · May 4, 1978

Additionally, they were both on Ma-Tran’s board of directors along with Carrie Lou Huffaker. … Co. v.

Dean v. Commissioner

10 T.C. 672 · United States Tax Court · Apr 21, 1948

James Newton Dean, Petitioner, v. Commissioner of Internal Revenue, Respondent Dean v. Commissioner Docket No. 13301 United States Tax Court 10 T.C. 672 ; 1948 U.S. Tax Ct. … The general counsel of ERCO reported to its board of directors, at their meeting on June 9, 1944, that the Salary Stabilization Unit had approved the company's contracts with its employees, and the board was also advised

Lewis v. Commissioner

49 T.C. 684 · United States Tax Court · Mar 27, 1968

Wolf, 29 T.C. 441 , 449-450 (1957), affirmed in part and reversed in part 264 F. 2d 82 (C.A. 3, 1959); Wolfsen v. Smyth, 223 F. 2d 111 (C.A. 9, 1955); Brown v. United States, 37 F. Supp. 444 (Ct. … Burg, 283 Mich. 73, 83 , 276 N.W. 904, 907 (1937); Hollister v. Kinyon's Estate, 195 Mich. 261, 268 , 161 N.W. 962, 965 (1917). 5 Barbier v. Young, 115 Mich. 100, 101 , 72 N.W. 1096 (1897), interpreted McHugh v.

Garrett v. Commissioner

39 T.C. 316 · United States Tax Court · Nov 2, 1962

Thompson, 22 T.C. 507, 514 (1954), we quoted with approval from American Cigar Co. v. … The Board has found as a fact that petitioner made the advances fully believing that the obligations they created were worthless and uncollectible, and there is evidence to support such a finding. * * * Such advances, made

Greenspun v. Commissioner

72 T.C. 931 · United States Tax Court · Aug 28, 1979

In 1968, he voluntarily appeared before the Nevada Gaming Policy Board to voice his support of Hughes’ acquisition of two casinos. … In Commissioner 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.

Gino v. Commissioner

60 T.C. 304 · United States Tax Court · May 31, 1973

Cohan v. Commissioner, 39 F. 2d 540 (C.A. 2, 1930). … Cohan v. Commissioner, supra. 3.

American Bemberg Corp. v. Commissioner

10 T.C. 361 · United States Tax Court · Feb 25, 1948

A. 1002; Zimmern v. Commissioner, 28 Fed. (2d) 769, reversing 9 B. T. A. 1382; and Buckland v. United States, 66 Fed. Supp. 681. … V. Burnell, vice president of Stone & Webster, on or about April 15, 1944, and Burnell’s testimony at the hearing.

Wilson v. Commissioner

26 T.C. 474 · United States Tax Court · Jun 7, 1956

Elliott v. Bloyd, 40 Ore. 326 , 67 Pac. 202 . See, also, Brown, The Law of Personal Property (2d ed.), p. 226. … Harden v. City of Springfield, 192 Ore. 676 , 236 P. 2d 432 ; Barr v. Lynch, 163 Ore. 607 , 97 P. 2d 185 . See, also, Ore. Comp. L. Ann. secs. 110-104 through 110-109; Brown, supra, sec. 72, p. 246; Ore. Comp. L.

United Artists Theatre Circuit, Inc. v. Commissioner

1 T.C. 424 · United States Tax Court · Jan 5, 1943

On January 7, 1937, petitioner's board of directors unanimously promulgated a plan of recapitalization. … E. (2d) 618 ; Wiedersum v. Atlantic Cement Products , 261 App. Div. 305 ; 25 N. Y. S. (2d) 496, 501 ; Breslav v. New York & Queens Elec. L. & P. Co ., 249 App. Div. 181 ; 291 N. Y. S. 932 ; Patterson v.

Markosian v. Commissioner

73 T.C. 1235 · United States Tax Court · Mar 31, 1980

Furman v. Commissioner, supra; Mathews v. Commissioner, 520 F.2d 323 (5th Cir. 1975), revg. on other grounds 61 T.C. 12 (1973); Audano v. United States, supra. See also Wesenberg v. Commissioner, supra; Vercio v. … Furman v. Commissioner, supra at 364.