Case law

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.

Abercrombie v. Commissioner

49 T.C.M. 347 · United States Tax Court · Dec 20, 1984

ABERCROMBIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Abercrombie v. Commissioner Docket Nos. 5255-83, 18586-83. United States Tax Court T.C. Memo 1984-659 ; 1984 Tax Ct. Memo LEXIS 12 ; 49 T.C.M. … Robert, Barbara and Douglas Brown (Brown) comprised the Board of Directors of ULC Charter No. 28333 and, in addition, Robert acted as pastor, Brown was elected secretary, and Barbara was elected treasurer.

Norbury Sanatorium Co. v. Commissioner

9 T.C. 586 · United States Tax Court · Oct 6, 1947

The Norbury Sanatorium Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Norbury Sanatorium Co. v. Commissioner Docket No. 12957 United States Tax Court 9 T.C. 586 ; 1947 U.S. Tax Ct. … Said Board shall have the right to meet and hear such evidence as they may consider proper and appropriate and make any other investigation as they see fit, and the written award or determination of such Board of arbitration

J. J. Hart, Inc. v. Commissioner

9 T.C. 135 · United States Tax Court · Jul 31, 1947

Hart, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent J. J. Hart, Inc. v. Commissioner Docket No. 9154 United States Tax Court 9 T.C. 135 ; 1947 U.S. Tax Ct. … At a meeting of the board of directors held on January 2, 1941, the board passed the following resolution: * * * * *137 A motion was also duly made and seconded that the compensation of the Officers for the year 1941 be not

Turner v. Commissioner

28 T.C.M. 1252 · United States Tax Court · Nov 10, 1969

Turner v. Commissioner. Turner v. Commissioner Docket No. 1203-67. United States Tax Court T.C. Memo 1969-240 ; 1969 Tax Ct. Memo LEXIS 57 ; 28 T.C.M. (CCH) 1252 ; T.C.M. … After some discussion and negotiation, the Board of Directors of Nationwide authorized the acceptance of J. C.'s offer.

Druggists' Supply Corp. v. Commissioner

8 T.C. 1343 · United States Tax Court · Jun 30, 1947

Druggists' Supply Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Druggists' Supply Corp. v. Commissioner Docket No. 9270 United States Tax Court 8 T.C. 1343 ; 1947 U.S. Tax Ct. … The board of directors fixes the amounts to be deducted for operating expenses and the amount of reserves to be retained for emergencies.

Mahoney Motor Co. v. Commissioner

15 T.C. 118 · United States Tax Court · Aug 11, 1950

Mahoney Motor Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Mahoney Motor Co. v. Commissioner Docket No. 22051 United States Tax Court 15 T.C. 118 ; 1950 U.S. Tax Ct. … Brown, Esq ., and Wilbur R. Irwin, C. P. A ., for the petitioner. George E. Gibson, Esq ., for the respondent. Johnson, Judge .

Robertson v. Commissioner

37 T.C. 1153 · United States Tax Court · Mar 28, 1962

Schmidt, as chairman of the department of economics, advised the petitioner that, in accordance with the rules of the board of regents, he would not be recommended for reappointment for the next academic year. … Welch v. Helvering, 290 U.S. 111 . However, as we stated in Robert S. Green, 28 T.C. 1154 : The law, concerning the deductibility of such expenses, has been fairly well established since Hill v.

Jordan v. Commissioner

60 T.C. 872 · United States Tax Court · Sep 12, 1973

The board of directors had the exclusive authority to determine the existence of such emergency, distress, or unusual situation. … See Woodward v. United States, 397 U.S. 572 (1970); Atzingen-Whitehouse Dairy, Inc., 36 T.C. 173 (1961).

Walker v. Commissioner

25 T.C. 832 · United States Tax Court · Jan 20, 1956

In Bogardus v. … Other cases cited by petitioners include Abernethy v. Commissioner , (C. A., D. C.) 211 F. 2d 651 ; Kavanagh v. Hershman , (C. A. 6) 210 F. 2d 654 ; Mutch v. Commissioner , (C. A. 3) 209 F. 2d 390 ; and Schall v.

Carson v. Commissioner

71 T.C. 252 · United States Tax Court · Nov 22, 1978

Thatcher Estate Co. v. Commissioner, 38 B.T.A. 336 (1938), the Board redetermined a deficiency in gift tax under the Revenue Act of 1924. … The Board thought it helpful, in arriving at its conclusion, to note ( 38 B.T.A. at 343 ) that— In Ould v.

Estate of Siegel v. Commissioner

67 T.C. 1033 · United States Tax Court · Mar 30, 1977

Pierson v. United States, 71 F.R.D. 75 (D.Del. 1976). Cf. Chalmers v. … In Pierson v.

Phipps Estates v. Commissioner

5 T.C. 964 · United States Tax Court · Oct 22, 1945

In Young v. … To the same effect is Anahma Realty Corporation v. Commissioner, 42 Fed. (2d) 128. Union Bed & Spring Co. v.

Winnick v. Commissioner

17 T.C. 538 · United States Tax Court · Sep 28, 1951

Albert Winnick, Petitioner, v. Commissioner of Internal Revenue, Respondent. Ida Winnick, Petitioner, v. Commissioner of Internal Revenue, Respondent Winnick v. … Richards v. Commissioner , 81 F. 2d 369 .

Independent Cooperative Milk Producers Asso. v. Commissioner

76 T.C. 1001 · United States Tax Court · Jun 15, 1981

Most notable among these were Long Poultry Farms, Inc. v. Commissioner, 249 F.2d 726 (4th Cir. 1957), and Commissioner v. Carpenter, 219 F.2d 635 (5th Cir. 1955). … See, e.g., McCamant v. Commissioner, 32 T.C. 824, 834 (1959); Co-operative Oil Ass’n. v. Commissioner, 115 F.2d 666, 668 (9th Cir. 1940), affg. a Memorandum Opinion of this Court.

Bausch v. Commissioner

14 T.C. 1433 · United States Tax Court · Jun 30, 1950

Brayton v. Welch , 39 Fed. Supp. 537 , 28 AFTR 43 (U. S.D. C.Mass.). The Brayton v. … With reference to Brayton v.

Estate of Hagmann v. Commissioner

60 T.C. 465 · United States Tax Court · Jun 25, 1973

Ithaca Trust Co. v. … Commissioner v. Shively's Estate, supra; Commissioner v. State Street T. Co., 128 F. 2d 618 (C.A. 1, 1942), modifying Estate of Frances Browne Grinnell, 44 B.T.A. 1286 (1941); Estate of Reginald L. Taylor, supra.

Talbot Mills v. Commissioner

3 T.C. 95 · United States Tax Court · Jan 21, 1944

Especially relied upon is Commissioner v. O. P. P. … See Commissioner v.

Ohio Teamsters Educational & Safety Training Trust Fund v. Commissioner

77 T.C. 189 · United States Tax Court · Aug 4, 1981

See Federation Pharmacy Services v. Commissioner, 72 T.C. 687, 691 (1979), affd. 625 F.2d 804 (8th Cir. 1980); B.S.W. Group, Inc. v. Commissioner, 70 T.C. 352, 356-357 (1978); Golden Rule Church Association v. … Grant-Jacoby, Inc. v. Commissioner, 73 T.C. 700, 708 (1980); Armantrout v. Commissioner, 570 F.2d 210, 212-213 (7th Cir. 1978).

Heineman v. Commissioner

82 T.C. 538 · United States Tax Court · Mar 26, 1984

Lilly v. Commissioner, 343 U.S. 90, 93 (1952); Welch v. Helvering, supra. … Lilly v. Commissioner, supra; Welch v. Helvering, supra.