Case law

Gallagher v. Commissioner

75 T.C. 313 · United States Tax Court · Nov 26, 1980

We think this issue is controlled by Blackburn v. Commissioner, 15 T.C. 336 (1950). … In Dyer v. Commissioner, 71 T.C. 560 (1979), we held that a regulation of the New York City Board of Education constituted “a statute in the nature of a workmen’s compensation act.”

Van Heusden v. Commissioner

44 T.C. 491 · United States Tax Court · Jun 28, 1965

Murray v. Commissioner, 238 F. 2d 137, 138 (C.A. 10, 1956). Without reciting the various criteria (see, e.g., D. L. Phillips, 24 T.C. 435 (1955); Maudlin v. Commissioner, 195 F. 2d 714 (C.A. 10, 1952); Pool v. … The Supreme Court has laid this type of contention to rest in National Carbide Corp. v. Commissioner, 336 U.S. 422 (1949), and Moline Properties v.

Gisholt Machine Co. v. Commissioner

4 T.C. 699 · United States Tax Court · Feb 1, 1945

Gisholt Machine Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Gisholt Machine Co. v. Commissioner Docket No. 2186 United States Tax Court 4 T.C. 699 ; 1945 U.S. Tax Ct. … For a time he was director of the tool division of the War Production Board and now is a consultant to that Board. H.

James Hotel Co. v. Commissioner

39 T.C. 135 · United States Tax Court · Oct 16, 1962

See Commissioner v. Ilansen, 360 U.S. 446 (1959). … United Grocers, Ltd. v. United States, 186 F. Supp. 724 (N.D. Cal. 1960).

Truck & Equipment Corp. v. Commissioner

98 T.C. 141 · United States Tax Court · Feb 6, 1992

See also Fulman v. United States, 434 U.S. at 533 ; Bingler v. Johnson, 394 U.S. 741, 749-750 (1969), (quoting Commissioner v. South Texas Lumber Co., 333 U.S. 496, 501 (1948)). … United States v. Correll, 389 U.S. at 307 , (quoting Commissioner v. Stidger, 386 U.S. 287, 296 (1967)).

William O. McMahon, Inc. v. Commissioner

45 T.C. 221 · United States Tax Court · Dec 1, 1965

These reports have been examined by the State Board of Equalization of the State of California through the year ending December 31, 1961, and have been accepted as filed. … The Court’s position was still further reinforced in Schlude v.

Occidental Petroleum Corp. v. Commissioner

55 T.C. 115 · United States Tax Court · Oct 26, 1970

E.g., Helvering v. … See Brown v. Helvering, 291 U.S. 193, 204-205 (1934).

Estate of Ming v. Commissioner

62 T.C. 519 · United States Tax Court · Jul 15, 1974

See United States v. Wolf, 238 F. 2d 447 (C.A. 9, 1956); Brooks v. Driscoll, 114 F. 2d 426 (C.A. 3, 1940); American Woolen Co. v. White, 56 F. 2d 716 (C.A. 1, 1932); Avery v. United States, 247 F. Supp. 611 (D. … Elbert v. Johnson, 164 F. 2d 421, 424 (C.A. 2, 1947); Holzer v. United States, 250 F. Supp. 875 (E.D. Wis. 1966), affd. 367 F. 2d 822 (C.A. 7, 1966).

Marshall v. Commissioner

5 T.C. 1032 · United States Tax Court · Nov 5, 1945

Herbert Marshall, Petitioner, v. Commissioner of Internal Revenue, Respondent. Elizabeth R. Marshall, Petitioner, v. Commissioner of Internal Revenue, Respondent Marshall v. … Bingham Trust v.

Munger v. Commissioner

14 T.C. 1236 · United States Tax Court · Jun 21, 1950

Contra, Daly v. Anderson (Dist. Ct., S. Dist., N. Y., 1930), 37 Fed. (2d) 728; Robert H. McNeill, 16 B. T. A. 479. (The Board’s opinion in the Bonwit Teller case overruled the McNeill case. Daly v. … And in Herring v.

Spencer v. Commissioner

110 T.C. 62 · United States Tax Court · Feb 9, 1998

Estate of Leavitt v. Commissioner, 90 T.C. 206 (1988), affd. 875 F.2d 420 , 422 (4th Cir. 1989); Raynor v. Commissioner, 50 T.C. 762, 770-771 (1968); Brown v. Commissioner, T.C. … Brown v. Commissioner, supra; Underwood v. Commissioner, 63 T.C. 468, 476 (1975), affd. 535 F.2d 309 (5th Cir. 1976). Nonetheless, in Selfe v.

Golconda Mining Corp. v. Commissioner

58 T.C. 139 · United States Tax Court · Apr 27, 1972

Helvering v. Nat. Grocery Co., 301 U.S. 282 (1938); Estate of Goodall v. … Sec. 533; United States v. Donruss Co., 393 U.S. 297 (1969).

Hess v. Commissioner

31 T.C. 165 · United States Tax Court · Oct 24, 1958

Hess, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of Bernice Garber, Deceased, J. Ferry Garber, Executor, and Estate of J. Ferry Garber, Deceased, John F. Garber, Executor, Petitioners, v. … Heckel, Petitioners, v. Commissioner of Internal Revenue, Respondent Hess v. Commissioner Docket Nos. 61221, 63524, 63525 United States Tax Court 31 T.C. 165 ; 1958 U.S. Tax Ct.

Dunaway v. Comm'r

124 T.C. 80 · United States Tax Court · Mar 14, 2005

Brown, 7 Vet. … Brown, 6 Vet. App. 226, 237-240 (1994))). But see Kooritzky v. Herman, 6 F.

Handy Button Machine Co. v. Commissioner

61 T.C. 846 · United States Tax Court · Mar 27, 1974

Batten v. United States, supra. … Mariorenzi v.

Kovtun v. Commissioner

54 T.C. 331 · United States Tax Court · Feb 24, 1970

Lael Kovtun, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Kovtun v. Commissioner Docket Nos. 3390-67, 3400-67 -- 3412-67, 3424-67, 3510-67 United States Tax Court 54 T.C. 331 ; 1970 U.S. Tax Ct. … First National Co. v. Commissioner , 289 F. 2d 861 , 865 ↩ .

Cooper v. Commissioner

7 T.C. 1236 · United States Tax Court · Nov 29, 1946

deal with the stock without the board's consent. … board's consent.

Estate of Beck v. Comm'r

56 T.C. 297 · United States Tax Court · May 3, 1971

In American Pipe & Steel Corp. v. … Kurnick v. Commissioner, supra, 232 F. 2d 681 ; Drieborg v. Commissioner of Internal Revenue, 6 Cir. 225 F. 2d 216 . In Holland v.

Guest v. Commissioner

77 T.C. 9 · United States Tax Court · Jul 2, 1981

In Johnson v. … Commissioner v. Brown, 380 U.S. 563, 570-571 (1965). An exchange, on the other hand, is generally a reciprocal transfer of property. Spalding v. Commissioner, 7 B.T.A. 588, 590 (1927); sec. 1.1002-l(d), Income Tax Regs.

Jones v. Commissioner

71 T.C. 128 · United States Tax Court · Nov 9, 1978

These cases are Walsh v. United States, 322 F. Supp. 613 (E.D. N.Y. 1970); Brooks v. United States, 473 F.2d 829 (6th Cir. 1973); Jovick v. United States, 492 F.2d 1215 (Ct. Cl. 1973); and Reardon v. … In Walsh v.