Case law

Main-Hammond Land Trust v. Commissioner

17 T.C. 942 · United States Tax Court · Dec 6, 1951

On the other hand, respondent points to Title Insurance & Trust Co. v. Commissioner (C. … A. 9, 1938), 100 F. 2d 482 , affirming a Memorandum Opinion, Board of Tax Appeals, entered March 31,1938, and contends that it is more clearly applicable in the instant situation.

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.

Kovacs v. Commissioner

100 T.C. 124 · United States Tax Court · Feb 24, 1993

Kovacs’ contributory negligence and further reduced by $5,000 for an amount previously paid by the Board of Road Commissioners for the County of Livingston to settle claims against the board. … See also Cannon v.

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.

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.

Allen Tool Corp. v. Knox

3 T.C. 847 · United States Tax Court · May 15, 1944

Allen Tool Corporation, Petitioner, v. Frank Knox, Secretary of the Navy of the United States, Respondent Allen Tool Corp. v. Knox Docket No. 1 R. United States Tax Court 3 T.C. 847 ; 1944 U.S. Tax Ct. … Thus, all renegotiations for years ending up to July 1, 1943, are to be closed out under the old practice, but in all renegotiations for subsequent years only the Board will be authorized to make a determination.

Elec. Arts, Inc. v. Comm'r

118 T.C. 226 · United States Tax Court · Mar 22, 2002

circuit board) and the boards were conveyed through a bath of liquid solder that soldered the components to the board at these points. … The boards were then cleaned and repaired to remove any excess solder and debris and were transferred to the testing area where the boards were tested for electronic functionality.

Peoples Translation Service/Newsfront Int'l v. Commissioner

72 T.C. 42 · United States Tax Court · Apr 4, 1979

According to petitioner, the State refunded $200 after the board granted petitioner exempt status. … Pulpit Resource v. Commissioner, 70 T.C. 594, 611 (1978).

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.

Estate of Markham v. Commissioner

2 T.C.M. 244 · United States Tax Court · Jun 9, 1943

Brown, Administrator v. Commissioner. Estate of Markham v. Commissioner Docket No. 108332. United States Tax Court 1943 Tax Ct. Memo LEXIS 259 ; 2 T.C.M. (CCH) 244 ; T.C.M. (RIA) 43281 ; June 9, 1943 *259 1. … Tindle, 276 U.S. 582 Rumsey v. Commissioner, 82 Fed. (2d) 158 , certiorari denied, 299 U.S. 552 .

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 .

Haggett v. Commissioner

14 T.C. 325 · United States Tax Court · Mar 1, 1950

Brown, 12 T. C. 1095 . … v.

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).

James v. Commissioner

53 T.C. 63 · United States Tax Court · Oct 23, 1969

The minutes of a meeting of Chicora’s board of directors held on that date state that those 10 shares were issued to Mr. … See also Mailloux v. Commissioner, 320 F. 2d 60 (C.A. 5, 1963), affirming on this issue a Memorandum Opinion of this Court.

Hendricks Furniture, Inc. v. Commissioner

55 T.C.M. 497 · United States Tax Court · Mar 28, 1988

Since that change, HFI's officers and members of its board of directors have remained the same. … No formula is used by Hendricks or the board of directors in determining employee compensation.

Estate of Strangi v. Commissioner

115 T.C. 478 · United States Tax Court · Nov 30, 2000

Strangi’s will provided that property she owned in Dallas, Texas, should be distributed to the Jeanne Strangi Brown Trust. The trust provided that lifetime distributions would be made to Mrs. … Decedent and the Strangi children made up the initial board of directors of Stranco, and Mrs. Gulig served as president. On August 17, 1994, the Strangi children and Mr.

Olkjer v. Commissioner

32 T.C. 464 · United States Tax Court · May 29, 1959

Melvin Boykin v. Commissioner, 260 Fed. (2d) 249,” for 1954 and subsequent years. … Applying the principles of Cohan v. Commissioner, 39 F. 2d 540 (C.A. 2, 1930), we allow petitioner the exclusion of 80 per cent of the respective amounts of $1,771 and $437 in the respective years applicable.

Fed. Home Loan Mortg. Corp. v. Comm'r

121 T.C. 279 · United States Tax Court · Oct 30, 2003

See, e.g., Collin v. … Bond Co. v.

Bassett v. Commissioner

100 T.C. 650 · United States Tax Court · Jun 30, 1993

Commissioner, a Memorandum Opinion of this Court dated Feb. 20, 1953; Brown v. United States, 630 F. Supp. 57 (M.D. Tenn. 1985). … Warrensburg Board & Paper Corp. v. Commissioner, 77 T.C. 1107, 1112 (1981); Bixby v. Commissioner, 58 T.C. 757, 791-792 (1972).