Case law

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.

Kahn v. Commissioner

26 T.C. 273 · United States Tax Court · May 16, 1956

In 1949 petitioner was chairman of the board of the corporation and Joseph was president. … Low v. Nunan, 154 F. 2d 261 . Stockholders do not ordinarily incur or pay expenses such as those claimed to be deductible here.

Roehl Constr. Co. v. Commissioner

17 T.C. 1037 · United States Tax Court · Dec 26, 1951

Roehl Construction Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Roehl Constr. Co. v. Commissioner Docket Nos. 17404, 22979 United States Tax Court 17 T.C. 1037 ; 1951 U.S. Tax Ct. … At the same meeting of the board of directors Dorothy Roehl Berry was elected president of petitioner and Otto T.

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.

Evan Jones Coal Co. v. Commissioner

18 T.C. 96 · United States Tax Court · Apr 21, 1952

Evan Jones Coal Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Evan Jones Coal Co. v. Commissioner Docket No. 33374 United States Tax Court 18 T.C. 96 ; 1952 U.S. Tax Ct. … by this board to be of the reasonable value of $ 128,800.00."

Krause v. Commissioner

57 T.C. 890 · United States Tax Court · Mar 30, 1972

Adolph was a member of the board of directors and president during all years pertinent hereto. … See Income Tax Regs., sec. 1.674(d)-2(a); Commissioner v. Brown, 380 U.S. 563 (1965).

Montgomery v. Comm'r

127 T.C. 43 · United States Tax Court · Aug 28, 2006

The MGC board did not appoint a committee to administer the MGC stock option plan, and the MGC board did not play any role in consummating the share option agreements described above. B. … In Tanner v.

Shull v. Commissioner

34 T.C. 533 · United States Tax Court · Jun 23, 1960

Shull v. Commissioner, 271 F. 2d 447 . Reference is made to our opinion, Frank T. … The only opinion of a Virginia court cited by petitioner is Shepherd v. F. J. Kress Box Co., 154 Va. 421 , 153 S.E. 649 .

Alabama-Georgia Syrup Co. v. Commissioner

36 T.C. 747 · United States Tax Court · Jul 31, 1961

He was not a stockholder of Brown-Miller Company. The main office of Brown-Miller Company where Miller is employed is New Orleans, Louisiana. … Frick v. Driscoll, 129 F. 2d 148 (C.A. 3, 1942).

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).

Balistrieri v. Commissioner

38 T.C.M. 526 · United States Tax Court · Mar 29, 1979

Gramling that First Federal was going to attempt condemnation of the Kings IV property, one of the members of the board of directors of First Federal had suggested to the board and Mr. … S & B Realty Co. v. Commissioner, 54 T.C. 863 , 870 (1970) ; Creative Solutions, Inc. v. United States, 320 F. 2d 809 -811 (5th Cir. 1963) . Also, as pointed out in Rainer Companies, Inc. v.

Damon v. Commissioner

49 T.C. 108 · United States Tax Court · Nov 27, 1967

Damon, Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent; Estate of Robert Hosken Damon, Deceased, Thelma Elinor Damon Buddington, Coexecutrix, Petitioner v. … Barrett, Jr., was elected chairman of the board, Damon, Jr., was elected to the board to fill the vacancy created by the decedent's death, and A. D. Martin was elected to fill another vacancy.

Wise Guys Holdings, LLC v. Comm'r

140 T.C. 193 · United States Tax Court · Apr 22, 2013

In McCue v. … Kiker v.

Hanson v. Commissioner

35 T.C. 413 · United States Tax Court · Dec 12, 1960

Geer, 28 T.C. 994 ; Ollie V. Kessler, 39 B.T.A. 646 . … Hooper, 149 Tenn. 250 , 259 SW. 549, the court had a somewhat similar phrase, “board and lodging,” to interpret and the court first observed, “Quite commonly the expression ‘board and lodging’ is used when both are.furnished

Lehman v. Commissioner

25 T.C. 629 · United States Tax Court · Dec 22, 1955

As for Commissioner v. First State Bank, 168 F. 2d 1004 (C. A. 5, 1948), certiorari denied 335 U. S. 867 (1948); and Budco Oil & Gas Co. v. United States, 113 Ct. Cl. 206 , 82 F. … The Supreme Court, in Palmer v. Commissioner, 302 U.

Buckwalter v. Commissioner

46 T.C. 805 · United States Tax Court · Sep 29, 1966

Henslee v. Union Planters Bank, 335 U.S. 595 ; Merchants Bank v. Commissioner, 320 U.S. 256 ; United States v. Dean, supra at 28 (“a matter involving an element of volition”). 3. … Cf., e.g., Ithaca Trust Co. v. United States, 279 U.S. 151 ; Merchants Bank v. Commissioner, 320 U.S. 256 ; Henslee v.

Prince v. Commissioner

66 T.C. 1058 · United States Tax Court · Sep 22, 1976

Whether the parties’ agreement is deemed a “separation agreement” or merely a contract between husband and wife respecting property (see Brown v. Barham, 51 Cal. Rptr. 718, 722 (5th Dist. Ct. … Code tit. 1, secs. 158 and 159; 11 see also Brown v. Barham, supra.

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.

Pollack v. Commissioner

47 T.C. 92 · United States Tax Court · Oct 28, 1966

Dixon v. United States, 381 U.S. 68, 72-75 ; Automobile Club of Michigan v. Commissioner, 353 U.S. 180, 183-184 ; Helvering v. Reynolds, 313 U.S. 428 ; Manhattan General Equipment Co. v. … Ed. 1282 , and in Jacobs v.

New Millennium Trading, L.L.C. v. Comm'r

131 T.C. 275 · United States Tax Court · Dec 22, 2008

Square D Co. & Subs. v. Commissioner, 118 T.C. 299 , 308 (2002) (citing FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000)), affd. 438 F.3d 739 (7th Cir. 2006). … FDA v. Brown & Williamson Tobacco Corp., supra at 132-133 (citing Brown v. Gardner, 513 U.S. 115, 118 (1994)).