Case law

Camara v. Comm'r

114 T.C.M. 4228 · United States Tax Court · Sep 28, 2017

Starting with Downes v. Commissioner, 5 B.T.A. 1029 (1927), the Board of Tax Appeals consistently held that the original filing of a valid joint return was an irrevocable election. E.g., Torland v. … The Board reasoned: Neither the Commissioner nor taxpayers * * * may change or alter a return that is correct and proper.

Amos v. Commissioner

43 T.C. 50 · United States Tax Court · Oct 21, 1964

United States v. Scharton, 285 U.S. 518 (1932); Moore v. United States, 235 F. Supp. 387 (W.D. Va. 1964); United States v. Beard, 118 F. Supp. 297 (D. Md. 1954). … Ill In Commissioner v.

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.

Potter v. Commissioner

27 T.C. 200 · United States Tax Court · Oct 31, 1956

Skemp v. Commissioner, (C. A. 7, 1948) 168 F. 2d 598 , reversing 8 T. C. 415 ; Brown v. Commissioner, (C. A. 3, 1950) 180 F. 2d 926 , reversing 12 T. C. 1095 , certiorari denied 340 U. S. 814 ; and Albert T. … C. 794 , where this Court decided to follow the Skemp and Brown decisions.

Andrews v. Commissioner

23 T.C. 1026 · United States Tax Court · Mar 15, 1955

See Brown v. Helvering, 291 U. S. 193 (1934); North American Oil v. Burnet, 286 U. S. 417 (1932). … North American Oil v. Burnet, supra.

Judkins v. Commissioner

31 T.C. 1022 · United States Tax Court · Feb 25, 1959

Judkins and Thelma Judkins, Petitioners, v. Commissioner of Internal Revenue, Respondent Judkins v. Commissioner Docket No. 69243 United States Tax Court 31 T.C. 1022 ; 1959 U.S. Tax Ct. … On May 5, 1955, subsequent to the purchase of its stock by Lee, the board of directors of Waterman met.

South Texas Properties Co. v. Commissioner

16 T.C. 1003 · United States Tax Court · May 11, 1951

South Texas Properties Co., Petitioner, v. Commissioner of Internal Revenue, Respondent South Texas Properties Co. v. Commissioner Docket No. 26114 United States Tax Court 16 T.C. 1003 ; 1951 U.S. Tax Ct. … See particularly Boomhower v. United States (1947), 74 F. Supp. 997 . See also Dunlap v. Oldham Lumber Co . (C. A. 5), 178 F. 2d 781 ; White v. Commissioner (C. A. 5), 172 F. 2d 629 ; Thomas E. Wood , 16 T. C. 213 ; W.

Goodman v. Commissioner

71 T.C. 974 · United States Tax Court · Mar 5, 1979

See, e.g., Berger v. Commissioner, supra; Alta Sierra Vista, Inc. v. Commissioner, supra; Zaun v. Commissioner, supra; Lifter v. Commissioner, supra. … The Board there concluded that no proper notice was mailed by that date.

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

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.

Goodwin v. Commissioner

73 T.C. 215 · United States Tax Court · Oct 31, 1979

In The Evergreens v. Commissioner, 47 B.T.A. 815 (1942), a Board-reviewed opinion, we applied the doctrine in determining 'the _tax basis of property sold by a cemetery corporation in 1934 and 1935. … After analyzing the matter, the Board concluded that $0.35 per square foot was the appropriate March 1,1913, fair market value for the unimproved land. The Board’s holding was approved on appeal. The Evergreens v.

Crean Bros., Inc. v. Commissioner

15 T.C. 889 · United States Tax Court · Dec 18, 1950

Brown Shoe Co. v. Commissioner, 339 U. S. 583 ; Commissioner v. McKay Products Corporation, 178 Fed. (2d) 639, certiorari denied 339 U. S. 961 . … Hale v. Helvering, 85 Fed. (2d) 819, affirming 32 B. T. A. 356. His liability has disappeared, but he has no asset represented by the extinguished debt.

Estate of Harrison v. Commissioner

62 T.C. 524 · United States Tax Court · Jul 25, 1974

In Commissioner v. … See Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729 . * * * Respondent points to E. T.

Cantrell v. Comm'r

104 T.C.M. 275 · United States Tax Court · Sep 10, 2012

After meeting with petitioner, AO Smith forwarded the amended return to be examined by Revenue Agent Earline Brown (RA Brown). … See Badaracco v. Commissioner, 464 U.S. 386, 393 (1984) (holding that “an amended return is a creature of administrative origin and grace”); Goldring v.

Hettler v. Commissioner

16 T.C. 528 · United States Tax Court · Feb 28, 1951

See, in this connection, the pronouncement of the Supreme Court at the conclusion of its opinion in North American Oil Consolidated v. Burnet, 286 U. S. 417 . … See, in that connection, however, Commissioner v. Heide, 165 Fed. (2d) 699, and Commissioner v. Josephs, 168 Fed. (2d) 233, certiorari denied, 335 U. S. 871 .

Enright v. Commissioner

56 T.C. 1261 · United States Tax Court · Sep 7, 1971

He was also a member of the board of directors of the corporation. … Commissioner v. South Texas Lumber Co., 333 U.S. 496, 501 (1948).

Union Parts Mfg. Co. v. Commissioner

24 T.C. 775 · United States Tax Court · Jul 28, 1955

Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Union Parts Mfg. Co. v. Commissioner Docket No. 29242 United States Tax Court 24 T.C. 775 ; 1955 U.S. Tax Ct. … The following is a list of high precision machinery and tools purchased by petitioner between January 1, 1940, and June 30, 1940: Date of purchase Type machinery Cost Jan. 3, 1940 Brown-Sharpe #00 $ 1,693.20 Brown-Sharpe

Del Mar Turf Club v. Commissioner

16 T.C. 749 · United States Tax Court · Apr 12, 1951

No member of the Racing Board testified in this case. The attorney for petitioner talked to Mr. … C. 1265 , 1274 (1948); Commissioner’s Bulletin on Section 722, Part V, Subpart II.

Clarke v. Commissioner

54 T.C. 1679 · United States Tax Court · Aug 31, 1970

On August 28,1963, the board of directors of Crucible Steel Co. took action to amend the Trent Tube Co. Profit-Sharing Trust. … Regardless of the legal incidents of a statutory merger, however, the principles enunciated by the court in United States v. Haggart, 410 F. 2d 449 (C.A. 8, 1969), are particularly applicable to this case.

Al Goodman, Inc. v. Commissioner

23 T.C. 288 · United States Tax Court · Nov 22, 1954

Al Goodman, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Al Goodman and Ethel Goodman, Petitioners, v. Commissioner of Internal Revenue, Respondent Al Goodman, Inc. v. … Wiese v. Commissioner (C.