Case law

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.

Doyle, Dane, Bernbach, Inc. v. Commissioner

79 T.C. 101 · United States Tax Court · Jul 21, 1982

Boehme, Inc. v. Commissioner, 15 T.C. 247 (1950), and Kenyon Instrument Co. v. … Corp. v. United States, 208 Ct. Cl. 571 , 530 F.2d 864 (1976). In De Nederlandsche Bank v.

Savage v. Commissioner

4 T.C. 286 · United States Tax Court · Nov 6, 1944

In Commissioner v. … It was therein, we believe, that the Board of Tax Appeals primarily fell into error.

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.

Danielson v. Commissioner

44 T.C. 549 · United States Tax Court · Jul 12, 1965

Commissioner v. Court Molding Co., 324 U.S. 331 (1945); and Gregory v. Helvering, 293 U.S. 465 (1935). … See Ullman v.

Mailman v. Commissioner

91 T.C. 1079 · United States Tax Court · Dec 15, 1988

Cir. 1982); American Federation of Government Employees Etc. v. Brown, 680 F.2d 722 , 725 (11th Cir. 1982); Peoples Gas, Light & Coke Co. v. U.S. Postal Service, 658 F.2d 1182 , 1190-1191 (7th Cir. 1981). … See Goodwin v. Commissioner, T.C. Memo. 1988-178 ; Noonan v. Commissioner, T.C. Memo. 1986-449 .

Pleasant Valley Wine Co. v. Commissioner

14 T.C. 519 · United States Tax Court · Mar 31, 1950

, the Board had no jurisdiction to receive the petition on the following Monday. … Sherwood Brothers, Inc. v. District of Columbia, 113 Fed. (2d) 162.

Saigh v. Commissioner

26 T.C. 171 · United States Tax Court · Apr 26, 1956

Brown v. Cohn, 88 Wis. 627 , 60 N. W. 826, 829 ; Illinois Steel Co. v. Warras, 141 Wis. 119 , 123 N. W. 656, 658 . The respondent’s motions were timely filed; petitioners do not contend otherwise. … Illinois Steel Co. v. Warras, supra.

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.

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.

Dietzsch v. Commissioner

65 T.C. 1172 · United States Tax Court · Mar 31, 1976

Dietzsch and Anita Dietzsch, Petitioners v. Commissioner of Internal Revenue, Respondent Dietzsch v. Commissioner Docket No. 693-70 United States Tax Court 65 T.C. 1172 ; 1976 U.S. Tax Ct. … Dietzsch v. United States , 498 F.2d 1344 (Ct. Cl. 1974) . In this proceeding, petitioner sought to relitigate that issue with respect to the taxable year 1967.

Manning v. Commissioner

3 T.C. 853 · United States Tax Court · May 17, 1944

Andrews v. St. Louis Joint Stock Land Bank, 107 Fed. (2d) 462, 467. … These expenditures in 1939 were incident to litigation before the United States Board of Tax Appeals in 1936, and to an appeal which was taken from the decision of the Board.

Consumer-Farmer Milk Co-op., Inc. v. Commissioner

13 T.C. 150 · United States Tax Court · Aug 2, 1949

In Debs Memorial Radio Fund, Inc. v. … In United States v. Pickwick Electric Membership Corporation , 158 Fed. (2d) 272 ; Hanover Improvement Society, Inc. v. Gagne , 92 Fed. (2d) 888 ; and Garden Homes Co. v.

Belaire Management Corp. v. Commissioner

21 T.C. 881 · United States Tax Court · Mar 15, 1954

Duncan Harwood had to make applications to that Board in order to send funds from Canada to the petitioner in the United States. F. E. C. … Gibbs & Cox, Inc. v. Commissioner, 147 F. 2d 60 . The parties have stipulated that the stockholders would have had substantial surtaxes to pay if dividends had been declared.

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.

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.

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).

Browning v. Comm'r

102 T.C.M. 460 · United States Tax Court · Nov 3, 2011

BROWNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 3531-08. Filed November 3, 2011. … He cites Allen v.

Estate of Heller v. Comm'r

147 T.C. No. 11 · United States Tax Court · Sep 26, 2016

See White v. … See FDA v.

Dauwalter v. Commissioner

9 T.C. 580 · United States Tax Court · Oct 3, 1947

Kelley v. Kelley, 147 N. E. 659 ; 317 Ill. 104 ; Wilson v. Smart, 155 N. E. 288 ; 324 Ill. 276 ; Smith v. Johnson, 151 N. E. 550 ; 321 Ill. 134 ; Keene v. Keene, 241 Ill. App. 414 ; Wain v. Barnay, 219 Ill. App. 401 . … Brown, 7 T. C. 715, 716 . The term “divorce” in ordinary parlance refers to an alteration or severance or dissolution of the marital relationship or tie by a court decree. Atherton v. Atherton, 181 U. S. 155 ; 25 C. J.