Case law

Wright v. Commissioner

39 T.C. 597 · United States Tax Court · Dec 27, 1962

Wright, Petitioners, v. Commissioner of Internal Revenue, Respondent Wright v. Commissioner Docket Nos. 83276, 84068, 86440 United States Tax Court 39 T.C. 597 ; 1962 U.S. Tax Ct. … The board of directors of Willis, Faber & Dumas, Ltd., comprised all the ordinary shareholders of the firm.

Lynch v. Commissioner

20 T.C. 1052 · United States Tax Court · Sep 23, 1953

See The Evergreens v. … Commissioner v. Culbertson, supra.

Sibla v. Commissioner

68 T.C. 422 · United States Tax Court · Jun 27, 1977

In Megibow v. … In Cooper v.

Lincoln Electric Co. v. Commissioner

54 T.C. 926 · United States Tax Court · May 6, 1970

Photo-Sonics, Inc. v. Commissioner, 357 F. 2d 656 (C.A. 9, 1966), affirming 42 T.C. 926 (1964); Fort Howard Paper Co., 49 T.C. 275, 286, 287 (1967). … Commissioner v. Hansen, 360 U.S. 446 (1959).

Beatty v. Commissioner

106 T.C. 268 · United States Tax Court · Apr 17, 1996

Max Sobel Wholesale Liquors v. Commissioner, 69 T.C. 477 (1977), affd. 630 F.2d 670 (9th Cir. 1980); Sullenger v. Commissioner, 11 T.C. 1076, 1077 (1948); see sec. 1.61-3(a), Income Tax Regs. … See Roberts v. Commissioner, 62 T.C. 834, 837 (1974); Seaboard Commercial Corp. v. Commissioner, 28 T.C. 1034, 1051 (1957).

Wentworth Military, Scientific & Literary Educational Co. v. Commissioner

22 T.C. 721 · United States Tax Court · Jun 30, 1954

Wentworth Military, Scientific and Literary Educational Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Wentworth Military, Scientific & Literary Educational Co. v. … Its students are primarily boarding students. It has a small number of students from Lexington who do not board at the academy and are referred *159 to as day students.

New York Sun, Inc. v. Commissioner

27 T.C. 319 · United States Tax Court · Nov 26, 1956

In Associated Press v. … In Reporter Publishing Co. v.

Estate of Heck v. Comm'r

83 T.C.M. 1181 · United States Tax Court · Feb 5, 2002

See Furman v. Commissioner, T.C. Memo. 1998-157. See also Estate of Maggos v. Commissioner, T.C. Memo. 2000-129 and Estate of Hendrickson v. Commissioner, T.C. … As we stated in Estate of Andrews v.

Estate of Ferber v. Commissioner

22 T.C. 261 · United States Tax Court · May 7, 1954

See also Van Suetendael v. Commissioner, 152 F. 2d 654 . The following is from Adams v. … Commissioner, supra: Both the Board and the Commissioner emphasize that the activities of the executor were essentially the same as the testator.

Kamis Engineering Co. v. Commissioner

60 T.C. 763 · United States Tax Court · Aug 27, 1973

Manilow v. United States, 315 F. Supp. 28 (N.D. Ill. 1970). … Commissioner v.

Stewart v. Commissioner

53 T.C. 344 · United States Tax Court · Nov 26, 1969

Despite the efforts of the board of directors and corporate officers of AIC Corp. to persuade the union not to withdraw the profit-sharing accounts, the union ultimately prevailed, and the Ed Friedrich Division agreed to … United States v. Martin, 337 F. 2d 171 (C.A. 8, 1964); United States v. Peebles, 331 F. 2d 955 (C.A. 5, 1964); United States v. Johnson, 331 F. 2d 943 (C.A. 5, 1964) ; Jack E.

Sibole v. Commissioner

28 T.C. 40 · United States Tax Court · Apr 16, 1957

The Supreme Court of the United States, in Haynes v. United States, 353 U. … The petitioners must prevail on the authority of Haynes v. United States, supra. Decision will be entered for the fetitioners.

Prokop v. Commissioner

16 T.C.M. 313 · United States Tax Court · May 13, 1957

Alice V. Prokop v. Commissioner. Harry W. Prokop and Alice V. Prokop, his wife, v. Commissioner. Prokop v. Commissioner Docket Nos. 49495, 49496. United States Tax Court T.C. Memo 1957-75 ; 1957 Tax Ct. … It was the function of the executive board of the Union on the recommendation of Brown to *187 set the policy on the collection of said permit fees.

Estate of Woodard v. Commissioner

64 T.C. 999 · United States Tax Court · Aug 28, 1975

At this point we feel not unlike Judge Hutcheson must have felt as he began his opinion in Dolores Crabb v. … United States v. Estate of Grace, 395 U.S. 316 (1969), involved “crossed income” interest, not “crossed powers.”

Fry v. Commissioner

5 T.C. 1058 · United States Tax Court · Nov 14, 1945

Fry, Petitioner, v. Commissioner of Internal Revenue, Respondent Fry v. Commissioner Docket No. 758 United States Tax Court 5 T.C. 1058 ; 1945 U.S. Tax Ct. … Fisher v. Commissioner , 108 Fed. (2d) 707 ; Peck & Peck , 42 B. T. A. 651 ; Anna V. Gilmore , 44 B. T. A. 881 ; affd., 130 Fed. (2d) 791 ; Hortense A. Menefee , 46 B. T.

G C Services Corp. v. Commissioner

73 T.C. 406 · United States Tax Court · Dec 3, 1979

Balthrope v. Commissioner, 356 F.2d 28 (5th Cir. 1966), affg. a Memorandum Opinion of this Court; Lucas v. Commissioner, 58 T.C. 1022 (1972). … See Annabelle Candy Co. v. Commissioner, supra at 7.

Munter v. Commissioner

5 T.C. 39 · United States Tax Court · May 16, 1945

The majority opinion relies upon three cases for support: Edson v. Lucas, 40 Fed. (2d) 398; Johnson v. Commissioner, 86 Fed. (2d) 710; and Tyson v. Commissioner, 146 Fed. (2d) 50. … That case is Edson v. Lucas. In that case the court reversed a decision of the Board of Tax Appeals which had held incomplete a gift of shares of stock in the Texas Oil Co. which Mrs. J. A.

Pierce Estates, Inc. v. Commissioner

16 T.C. 1020 · United States Tax Court · May 14, 1951

Pierce Estates, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Pierce Estates, Inc. v. Commissioner Docket No. 26834 United States Tax Court 16 T.C. 1020 ; 1951 U.S. Tax Ct. … See also, American National Co. v. United States , 274 U.S. 99 (1927) ; United States v. Anderson , 269 U.S. 422 (1926) ; Keebey's Inc. v. Paschal (C. A. 8, 1951), 188 F. 2d 113 ; Cumberland Glass Mfg. Co. v.

Johnston v. Commissioner

52 T.C. 792 · United States Tax Court · Aug 11, 1969

To the contrary, see Phillips v. Commissioner, 283 U.S. 589 . … Sec. 6213(a), I.R.C. 1954; Commissioner v. Gooch Co., 320 U.S. 418 ; Page v. Commissioner, 297 F. 2d 733 ; Franklin H. Moyer, 1 B.T.A. 75 ; Estate of Charles Schmalstig, 43 B.T.A. 433 .

Chapman v. Commissioner

9 T.C. 619 · United States Tax Court · Oct 9, 1947

Irwin v. Gavit, 268 U. S. 161 ; Bland v. Commissioner, 102 Fed. (2d) 157; certiorari denied, 308 U. S. 563 . … Barnhill v. Commissioner, 148 Fed. (2d) 913; Commissioner v. Flowers., 326 U. S. 465 ; George F. Thompson, 6 T. C. 285 ; affd., 161 Fed. (2d) 185. Reviewed by the Court. Decision will he entered, for the respondent.