Case law

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.

Snow Mfg. Co. v. Commissioner

86 T.C. 260 · United States Tax Court · Mar 4, 1986

Although a member of petitioner’s board of directors, Lewis did not attend board meetings, which were usually held in the Detroit area. … Petitioner contends that the minutes of the board meeting of December 15, 1979, indicate the board’s willingness to finance petitioner’s expansion. 15 The minutes, as petitioner notes, contain estimates of both the cost and

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.

Black v. Commissioner

35 T.C. 398 · United States Tax Court · Dec 9, 1960

Commissioner, 152 F. 2d 103 , affirming 4 T.C. 722 , and Commissioner v. Wragg, 141 F. 2d 638 . … See John Parrot, Jr., et al., Executors, and Commissioner v. Wragg, both supra. The case of Estate of Fred. T.

Pallottini v. Commissioner

90 T.C. 498 · United States Tax Court · Mar 30, 1988

People v. Kramer, 328 Ill. 512 , 160 N.E. 60, 68 (1928); People v. Fry, 113 Ill. App. 3d 853 , 447 N.E.2d. 1065, 1069-1070 (1983); Newbauer v. … State, 200 Ind. 118 , 161 N.E. 826 , 827 (1928); State Property and Buildings Comm’n v. Hays, 346 S.W.2d 3, 6 (Ky. 1961); Blanchard v. Brown, 388 So. 2d 865, 869 (La. App. 1980); Adams County v.

Shamburger v. Commissioner

61 T.C. 85 · United States Tax Court · Oct 23, 1973

On June 4,1962, the stock rights committee of the board of directors of Christian Universal adopted a “Key Personnel and Employees’ Stock Warrant and Restricted Stock Option Plan” and recommended to the board of directors … During the period in issue, Bobby was the president and a member of the board of directors of Christian Universal.

Albert & J. M. Anderson Mfg. Co. v. Secretary of War

12 T.C. 132 · United States Tax Court · Jan 31, 1949

Although the case of Lichter v. United States, 334 U. … Yakus v. United States, 321 U. S. 414, 447 ; Glens Falls Portland Cement Co. v. Delaware & Hudson Co., 66 Fed. (2d) 490, 493; certiorari denied, 290 U. S. 697 .

Estate of Scofield v. Commissioner

25 T.C. 774 · United States Tax Court · Jan 18, 1956

Lydia Brown, Mrs. Altie Philips, and Mrs. Mabel McCallipe, who were aunts of William and Sherman Scofield, and who had received regular monthly checks from Levi T. Scofield before his death. … S. 344 (1935); Swanson v. Commissioner, 296 U. S. 362 (1935); Helvering v. Coleman-Gilbert, 296 U. S. 369 (1935); Hecht v. Malley, 265 U. S. 144 (1924); Main-Hammond Land Trust v. Commissioner, 200 F. 2d 308 (C.

Amherst Coal Co. v. Commissioner

11 T.C. 209 · United States Tax Court · Aug 30, 1948

The Board was reversed by the United States Circuit Court of Appeals for the Eighth Circuit, in Helvering v. Jewel Mining Co., 126 Fed. (2d) 1011. The Circuit Court decided both the principal and alternative questions. … As to this element the' court in Helvering v.

Chrysler Corp. v. Commissioner

80 T.C.M. 334 · United States Tax Court · Aug 31, 2000

Customer Satisfaction Board, and in other cases, to the Customer Arbitration Board. … Brown v. Helvering, 291 U.S. 193, (1934); cf. American Automobile Assn. v. United States, 367 U.S. 687, 693, (1961). [Id. at 243-244; emphasis added.]

Bailey v. Commissioner

41 T.C. 663 · United States Tax Court · Feb 25, 1964

Court of Appeals for the Fifth Circuit, see Commissioner v. Minzer, 279 F. 2d 338 (1960). … We think Commissioner v. Minzer, supra, is in point and we have concluded that we will follow it. Cf. Ostheimer v. United States, 264 F.2d 789 (C.A. 3, 1959). Reviewed by the Court.

Farm Service Cooperative v. Commissioner

70 T.C. 145 · United States Tax Court · May 2, 1978

Recently, in Associated Milk Producers, Inc. v. … See Five Lakes Outing Club v.

McClintock-Trunkey Co. v. Commissioner

19 T.C. 297 · United States Tax Court · Nov 24, 1952

The McClintock-Trunkey Co., Petitioner, v. Commissioner of Internal Revenue, Respondent McClintock-Trunkey Co. v. Commissioner Docket No. 33691 United States Tax Court 19 T.C. 297 ; 1952 U.S. Tax Ct. … Gross-Given Manufacturing Co. v. Kelm (D. Minn.), 99 F. Supp. 144 .

Thornton v. Commissioner

6 T.C. 573 · United States Tax Court · Mar 26, 1946

Thornton, Petitioner, v. Commissioner of Internal Revenue, Respondent Thornton v. Commissioner Docket Nos. 110260, 110275 United States Tax Court 6 T.C. 573 ; 1946 U.S. Tax Ct. … Petitioner was a member of the board of directors and a member of the executive committee of the board throughout the period material to this proceeding.

Lockhart v. Commissioner

43 T.C. 776 · United States Tax Court · Mar 15, 1965

Brown, 40 T.C. 861 (1963). … Brown, supra; C. L. Nichols, 43 T.C. 135 (1964).

Weir v. Commissioner

10 T.C. 996 · United States Tax Court · May 28, 1948

United States v. American Tracking Associations, 310 U. S. 543, 544 ; United States v. Dickerson, 310 U. S. 562 . … The Board of Tax Appeals, in determining that the taxpayer had held the property exactly two years, «quoted from Sheets v.

Donigan v. Commissioner

68 T.C. 632 · United States Tax Court · Jul 28, 1977

Commissioner v. South Texas Co., 333 U.S. 496, 501 (1948); Bingler v. Johnson, 394 U.S. 741, 752 (1969). … In re Brown’s Will, 153 Misc. 282 , 274 N.Y.S. 924 (Westchester County Surr. Ct. 1934).

Schnallinger v. Commissioner

52 T.C.M. 1311 · United States Tax Court · Jan 6, 1987

Brown, individually, and Steven A. Brown and Associates, Inc. on April 11, 1979. … Gilbert v. Commissioner, supra at 64 ; Schwartz v. Commissioner, 69 T.C. 877 , 884 (1978) ; Rapid Electric Co. v.

John B. White, Inc. v. Commissioner

55 T.C. 729 · United States Tax Court · Feb 4, 1971

Compare Detroit Edison Co. v. Commissioner, 319 U.S. 98 , with Brown Shoe Co. v. Commissioner, 339 U.S. 583 . See also Teleservice Co. v. Commissioner, 254 F. 2d 105 (C. … See Brown Shoe Co. v. Commissioner, 339 U.S. 583 , 591 fn. 13: “Commissioner v.

Turem v. Commissioner

54 T.C. 1494 · United States Tax Court · Jul 16, 1970

See also Stewart v. United States, 363 F. 2d 355 (C.A. 6), and Ussery v. United States, 296 F. 2d 582 (C.A. 5), which were both cited with approval in Bingler v. … See Bingler v. Johnson, 394 U.S. 741 , 743 fn. 4; Marjorie B. Haley, 54 T.C. 642 . In Bingler v.