Case law

Wheeler v. Commissioner

1 T.C. 401 · United States Tax Court · Jan 5, 1943

Wheeler and Frances V. Wheeler and each of the other stockholders. … Helvering v. Ohio Leather Co., 317 U.S. 103 .

Brodersen v. Commissioner

57 T.C. 412 · United States Tax Court · Dec 20, 1971

Hyde, 36 T.C. 507 (1961), affd. 301 F. 2d 279 (C.A. 2, 1962); Weil v. … As the Court of Appeals for the Seventh Circuit in Seligmann v.

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.

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.

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.

Mitchell v. Commissioner

47 T.C. 120 · United States Tax Court · Nov 15, 1966

In May v. … Mitchell, Inc. v. United States, 259 F.

Mutual Fire, Marine & Inland Ins. Co. v. Commissioner

8 T.C. 1212 · United States Tax Court · Jun 19, 1947

Article III provided for a board of eleven directors. Article IV prescribed the duties of the officers. Articles V and VI provided, in part: Article V -- Reserve Fund and Dividends. 1. … In MacLaughlin 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).

Safeguard Mut. Fire Ins. Co. v. Commissioner

4 T.C. 75 · United States Tax Court · Sep 29, 1944

or such other purpose as may appear advisable in the discretion of the Board of Directors. … See Keystone Mutual Casualty Co. v. Driscoll, supra .

Van Rosen v. Commissioner

17 T.C. 834 · United States Tax Court · Nov 27, 1951

It is to be noted, also, in Jones v. … In United States v. Stewart, 311 U.

Clark v. Commissioner

58 T.C. 94 · United States Tax Court · Apr 19, 1972

Commissioner v. South Texas Co., 333 U.S. 496, 501, 503 . See also Bingler v. Johnson, 394 U.S. 741, 749-750 ; Fawcus Machine Co. v. United States, 282 U.S. 375, 378 ; Boske v. Comingore, 177 U.S. 459, 470 ; Brewster v. … Gage, 280 U.S. 327, 336 ; Textile Mills Corp. v. Commissioner, 314 U.S. 326, 336-339 ; Colgate Co. v. United States, 320 U.S. 422, 426 ; De Treville v.

New York Water Service Corp. v. Commissioner

12 T.C. 780 · United States Tax Court · May 19, 1949

Co. v. United States, 17 Fed. Supp. 854. * * * Unless his [the Commissioner’s] refusal to permit such a deduction is capricious or arbitrary, or otherwise an abuse of discretion, the Board should be slow to override it. … See Jones v. Commissioner, 38 Fed. (2d) 550; Squier v. Commissioner, 68 Fed. (2d) 25; Harris v. Commissioner, 140 Fed. (2d) 809; Powers Mfg. Co. v. Commissioner, 34 Fed. (2d) 255.

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.

Fletcher v. Commissioner

16 T.C. 273 · United States Tax Court · Feb 2, 1951

The amounts appear to have been by the Board of Tax Appeals considered as incident to the winding up of the corporation’s affairs and as necessary before completion of liquidation. … The respondent also relies on Security Flour Mills Co. v. Commissioner, 321 U.

Bartos v. Commissioner

27 T.C. 1002 · United States Tax Court · Mar 27, 1957

S. 552 ; all affirming decisions of the Board of Tax Appeals; Rowena S. Barnum, 19 T. C. 401 . … Compare, e. g., Fox v. Commissioner, supra, with Putnam v. Commissioner, 352 U. S. 82, 93 .

Kovens v. Commissioner

46 T.C.M. 657 · United States Tax Court · Jul 7, 1983

Thus, as in Commissioner v. Brown, supra , there can be no argument that the transaction was a "sham." See Commissioner v. Brown, 380 U.S. 563 , 568 (1965) . … Memo. 1978-89 , revd. and remanded 612 F.2d 695 (2d Cir. 1979) ; Kraut v. Commissioner, supra , and even in Commissioner v. Brown, 380 U.S. 563 (1965) .

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.”

Block v. Commissioner

2 T.C. 761 · United States Tax Court · Sep 27, 1943

It is the case of Dilks v. Blair, 23 Fed. (2d) 831, reversing a decision of the Board of Tax Appeals. … See Whitmer v. Lucas, 53 Fed. (2d) 1006. This tribunal has never followed that holding.

Horn v. Commissioner

90 T.C. 908 · United States Tax Court · May 10, 1988

At the time of trial, Callis was on the board of directors of the American Chemical Society. … Brown v. Commissioner; 85 T.C. 968, 1001 (1985), affd. sub nom. Sochin v. Commissioner; 843 F.2d 351 (9th Cir. 1988).

Grabowski Trust v. Commissioner

58 T.C. 650 · United States Tax Court · Jul 19, 1972

Ballenger v. United States, 301 F. 2d 192 (C.A. 4, 1962); Himmel v. Commissioner, 338 F. 2d 815 (C.A. 2, 1964); Levin v. Commissioner, 385 F. 2d 521 (C.A. 2,1967). … Northup v. United States, 240 F. 2d 304 (C.A. 2, 1957); Ferro v. Commissioner, 242 F. 2d 838 (C.A. 3, 1957). Rev. Rul. 57-353, 1957- 2 C.B. 223 . Cf. Thomas G.