Case law

Johnston v. Commissioner

42 T.C. 880 · United States Tax Court · Aug 13, 1964

Respondent rests his case almost entirely upon the fact that under Pennsylvania case law, Brown, v. Commonwealth, 399 Pa. 156 (1960), 159 A. 2d 881 , and Sgarlet Estate v. … In fact the authorization by State law, see Brown v. Commonwealth, supra, and Sgarlet Estate v.

Brown v. Commissioner

67 T.C.M. 2101 · United States Tax Court · Feb 3, 1994

BROWN AND MARTHA L. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 10077-84 United States Tax Court T.C. Memo 1994-43 ; 1994 Tax Ct. Memo LEXIS 46 ; 67 T.C.M. … Brown and Martha L. Brown, pro se. For respondent: Paul J. Krug. DAWSON; POWELL DAWSON MEMORANDUM OPINION DAWSON, Judge : This case was assigned to Special Trial Judge Carleton D.

Brown v. Commissioner

63 T.C.M. 1866 · United States Tax Court · Jan 21, 1992

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 903-90 United States Tax Court T.C. Memo 1992-40 ; 1992 Tax Ct. Memo LEXIS 46 ; 63 T.C.M. (CCH) 1866 ; T.C.M. … Deputy v. DuPont , 308 U.S. 488 , 493 (1940) . In support of the claimed excess wage expenses, petitioner offered the testimony of his bookkeeper, Renee Manning (Manning).

Brown v. Commissioner

30 T.C.M. 708 · United States Tax Court · Jul 19, 1971

Brown and Sara M. Brown v. Commissioner. Brown v. Commissioner Docket No. 4191-68. United States Tax Court T.C. Memo 1971-166 ; 1971 Tax Ct. Memo LEXIS 164 ; 30 T.C.M. (CCH) 708 ; T.C.M. … Helvering v. Nat.

Brown v. Commissioner

53 T.C.M. 246 · United States Tax Court · Feb 24, 1987

BROWN AND SIRONIA D. BROWN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Brown v. Commissioner Docket No. 18577-83. United States Tax Court T.C. Memo 1987-110 ; 1987 Tax Ct. Memo LEXIS 106 ; 53 T.C.M. … Respondent also concedes petitioners received a cash gift of $207.10 in taxable year 1980 from Lola Brown, Wendell's mother.

Brown v. Commissioner

47 T.C.M. 1255 · United States Tax Court · Mar 12, 1984

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 29472-81. United States Tax Court T.C. Memo 1984-120 ; 1984 Tax Ct. Memo LEXIS 552 ; 47 T.C.M. (CCH) 1255 ; T.C.M. … See Tougher v.

McDonald v. Commissioner

33 T.C. 540 · United States Tax Court · Dec 21, 1959

Neill, 17 T.C. 1015 ; Doogan v. United States, 154 F. Supp. 703 (S.D. Ohio); and Frye v. United States, 72 F. … Brown, 25 T.C. 220 , where the claimed pensions were disallowed. We agree with the Commissioner.

Lehmann Machine Co. v. Reconstruction Finance Corp. Price Adjustment Board

10 T.C. 350 · United States Tax Court · Feb 24, 1948

Nathan Cohen v. Secretary of War, 7 T. C. 1002 . It is our opinion that the evidence of record does not afford any basis for setting aside the determination of excessive profits made by the RFC.

Maxwell v. Commissioner

95 T.C. 107 · United States Tax Court · Jul 31, 1990

Attorney Brown recommended to the board of directors that Hi Life settle petitioner’s claim for the total sum of $122,500. The board of directors, consisting of Mrs. Maxwell and Mr. … Amborn v. Workmen’s Compensation Appeals Board, 19 Cal. App. 3d 953, 959 , 97 Cal. Rptr. 466, 470 (1971).

Nicholas Matthew Brown and Rebekah Brown v. Commissioner

2013 T.C. Summary Opinion 21 · United States Tax Court · Mar 4, 2013

Summary Opinion 2013-21 UNITED STATES TAX COURT NICHOLAS MATTHEW BROWN AND REBEKAH BROWN, Petitioners v. … See Sanford v. Commissioner, 50 T.C. 823, 827- 828 (1968), aff’d per curiam, 412 F.2d 201 (2d Cir. 1969); Rasmussen v. Commissioner, T.C. Memo. 2012-353.

Michael D. Brown and Mary M. Brown v. Commissioner

2013 T.C. Memo. 275 · United States Tax Court · Dec 3, 2013

BROWN AND MARY M. BROWN, Petitioners v. … denied that Schneider was on board.

Lacy v. Commissioner

39 T.C. 1100 · United States Tax Court · Mar 29, 1963

Stern v. Commissioner, 137 F. 2d 43 , affirming a B.T.A. Memorandum Opinion; Tex Penn Oil Co. v. Commissioner, 83 F. 2d 518 , affd. 300 U.S. 481 ; Scofield v. Greer, 185 F. 2d 551 ; United States v. … Board, 14 F. 2d 459 ; Sarah Helen Harrison, supra. Cf. Estate of Leon Holtz, 38 T.C. 37, 41 . This is particularly true where the parol evidence relates to the consideration.

Golden Belt Lumber Co. v. Commissioner

1 T.C. 741 · United States Tax Court · Mar 10, 1943

A., 4th Cir.), 122 Fed. (2d) 347, affirming a memorandum opinion of the Board; John Kelley Co., 1 T. C. 457 . In Jones Syndicate v. … In Brown-Rogers-Dixson Co. v.

Ireland v. Commissioner

89 T.C. 978 · United States Tax Court · Nov 9, 1987

Harrigan Lumber Co. v. Commissioner, 88 T.C. 1562, 1564 (1987), on appeal (11th Cir., Sept. 21, 1987). … Neely v. Commissioner, 85 T.C. 934, 947 (1985). Petitioner bears the burden of proving that the determination of the additions is erroneous. Bixby v. Commissioner, 58 T.C. 757, 791-792 (1972).

Martin v. Commissioner

23 T.C. 725 · United States Tax Court · Jan 27, 1955

S. 35, 45 ; Blair v. Commissioner, 300 U. S. 10 ; Uterhart v. United States, 240 U. S. 598, 603 ; Helvering v. Bullard, 303 U. S. 297 ; Sharpe v. Commissioner, 107 F. 2d 13 , certiorari denied 309 U. … In Princess Lida v. Thompson, 305 U.

Lowell Wool By-Products Co. v. War Contracts Price Adjustment Board

14 T.C. 1398 · United States Tax Court · Jun 30, 1950

In Hug Co. v. War Contracts Price Adjustment Board, 14 T. C. 621 , we recently took the view that actual control, and not legally enforceable control, is the proper test under the Renegotiation Act. … We have on the last point in Moening v. War Contracts Price Adjustment Board, 14 T.

Jones v. Commissioner

22 T.C. 407 · United States Tax Court · May 27, 1954

A. 2); Commissioner v. Winslow, 113 F. 2d 418 (C. A. 1) ; Allis v. La Budde, 128 F. 2d 838 (C. A. 7); that under the provisions of policy No. … Law v. Rothensies was affirmed on appeal, 155 F. 2d 13 (C.

Estate of Martin v. Commissioner

23 T.C. 725 · United States Tax Court · Jan 27, 1955

S. 35, 45 ; Blair v. Commissioner, 300 U. S. 10 ; Uterhart v. United States, 240 U. S. 598, 603 ; Helvering v. Bullard, 303 U. S. 297 ; Sharpe v. Commissioner, 107 F. 2d 13 , certiorari denied 309 U. … In Princess Lida v. Thompson, 305 U.

Take v. Commissioner

82 T.C. 630 · United States Tax Court · Apr 24, 1984

See Haar v. Commissioner, supra at 868; Dyer v. Commissioner, supra at 562; Robinson v. Commissioner, 42 T.C. 403, 407-408 (1964). … See McDonald v. Commissioner, 33 T.C. 540 (1959); Brown v. Commissioner, 25 T.C. 220 (1955); Neill v. Commissioner, 17 T.C. 1015 (1951).

Callahan v. War Contracts Price Adjustment Board

13 T.C. 355 · United States Tax Court · Sep 26, 1949

Y. c. 39) §62; Cameron v. Com’r., 56 F. (2d) 1021 (C. C. A. 3). 3 We hold that petitioner was not dissolved by the entrance of a new partner. … Sec. 403 (e). (1) Any contractor or subcontractor aggrieved by an order of the Board determining the amount of excessive profits received or accrued by such contractor or subcontractor may, within ninety days (not counting