Case law

Bank of America Nat'l Trust & Sav. Asso. v. Commissioner

15 T.C. 544 · United States Tax Court · Oct 20, 1950

Co. v. Commissioner, 284 U. S. 552 , and Gulf, Mobile & Northern R. Co. v. … Higgins v. Smith, supra; Sidney M. Shoenberg, supra; Thal v. Commissioner, 142 Fed. (2d) 874; cf. Corliss v. Bowers, 281 U. S. 376 .

Estate of Black v. Comm'r

133 T.C. 340 · United States Tax Court · Dec 14, 2009

Black continued to serve on Erie’s board of directors. In 1997, when he retired from the board of directors (at the age of 95), Mr. Black had not missed a single board meeting in 67 years. According to William F. … See, e.g., Estate of Bahr v. Commissioner, 68 T.C. 74 (1977); Estate of Todd v. Commissioner, supra; Estate of Graegin v. Commissioner, supra.

Morton v. Commissioner

73 T.C.M. 2520 · United States Tax Court · Apr 1, 1997

Brown & Sons, Inc.; and 5. … Memo. 1982-440; Estate of Brown v. Commissioner, 425 F.2d 1406, 1406-1407 (5th Cir. 1970), affg. T.C. Memo. 1969-91; Estate of Andrews v. Commissioner, 79 T.C. 938, 940 (1982); Duncan Indus. v.

Williamson v. Commissioner

22 T.C. 684 · United States Tax Court · Jun 29, 1954

A. 932, affd. 41 F. 2d 141 ; Clark Brown Grain Co., 18 B. T. A. 937; Linen Thread Co., Ltd., 14 T. C. 725, 732 ; Bass v. Stimpson, 20 T. C. 428, 433 .

Mesaba-Cliffs Mining Co. v. Commissioner

10 T.C. 1010 · United States Tax Court · Jun 3, 1948

The Mesaba-Cliffs Mining Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Mesaba-Cliffs Mining Co. v. Commissioner Docket No. 12754 United States Tax Court 10 T.C. 1010 ; 1948 U.S. Tax Ct. … Pursuant to action duly taken by its Board of Directors on June 24, 1941, the Petitioner, during the year 1941, sold iron ore to its stockholders as in prior years, substantially in proportion to their stockholdings, at a

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

125 T.C. 248 · United States Tax Court · Nov 21, 2005

At all relevant times, petitioner was a corporation managed by a board of directors. … Co. v. Brown, 253 U.S. 101, 110 (1920); Halle v. Commissioner, supra at 654; Old Harbor Native Corp. v. Commissioner, 104 T.C. at 201 ; Estate of Franklin v. Commissioner, supra at 762-763; Rev. Rul. 58-234, supra.

Miller v. Commissioner

23 T.C. 565 · United States Tax Court · Dec 31, 1954

With respect to petitioner Crystal V. Miller, the amount used is $35,586.18, which includes an interest credit of $901.44. … Commissioner v. Angier Corporation, 50 F. 2d 887 , certiorari denied 284 U. S. 673 .

Affiliated Government Employees' Distributing Co. v. Commissioner

37 T.C. 909 · United States Tax Court · Feb 12, 1962

Moreover, memberships were subject to revocation by the board of directors “for cause” prior to July 23,1956, and “for any cause deemed sufficient” by the board thereafter. … Val. v.

Champion Spark Plug Co. v. Commissioner

30 T.C. 295 · United States Tax Court · May 15, 1958

Champion Spark Plug Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Champion Spark Plug Co. v. Commissioner Docket No. 64489 United States Tax Court 30 T.C. 295 ; 1958 U.S. Tax Ct. … The secretary went on to state that his computation was accepted by the board of directors of petitioner.

PPG Indus., Inc. v. Commissioner

55 T.C. 928 · United States Tax Court · Dec 31, 1970

See Worcester v. Commissioner, 370 F. 2d 713 (C.A.1, 1966); Equitable Publishing Co. v. Commissioner, 356 F. 2d 514 (C.A.3, 1966); Mahransky v. Commissioner, 321, F. 2d 598 (C.A.3, 1963); Biltmore Homes, Inc. v. … In Pickren v.

Texsun Supply Corp. v. Commissioner

17 T.C. 433 · United States Tax Court · Sep 27, 1951

Helvering v. Wheeling Mold Foumdry Co., 71 F. 2d 749 . … Tennessee-Arkansas Gravel Co. v.

Jaffe v. Commissioner

26 T.C.M. 1110 · United States Tax Court · Nov 8, 1967

Ben Jaffe and Elsie Jaffe v. Commissioner. Jaffe v. Commissioner Docket Nos. 93284, 3645-64. United States Tax Court T.C. Memo 1967-223 ; 1967 Tax Ct. Memo LEXIS 37 ; 26 T.C.M. (CCH) 1110 ; T.C.M. … Carmen Brown (C. S.

Century Electric Co. v. Commissioner

15 T.C. 581 · United States Tax Court · Oct 31, 1950

But in the special meeting of petitioner’s board of directors on December 9,1948, at which the proposed transaction was approved, petitioner’s board of directors specifically adopted a resolution that “as a condition of said … Commissioner v. Wheeler, 324 U. S. 542 ; Helvering v. Reynolds Tobacco Co., 306 U. S. 110 ; United States v. Dakota-Montana Oil Co., 288 U. S. 459 ; Brewster v. Gage, 280 U. S. 327 .

Curtis v. Commissioner

8 T.C. 266 · United States Tax Court · Feb 5, 1947

She asserts that she had no vested right to the relief granted by the Board of Commissioners of the District of Columbia, that the commissioners possessed discretionary authority to grant or withhold the requested relief, … Respondent relies upon Dismuke v. United States, 297 U. S. 167 ; Retirement Board of Allegheny County v. McGovern, 316 Pa. 161 ; 174 Atl. 400 ; Crawford v.

Pamela Cashaw

United States Tax Court · Oct 27, 2021

Brown v. United States, 464 F.2d 590, 591 n.1 (5th Cir. 1972). … See Barnett, 988 F.2d at 1454-1455; Brown, 464 F.2d at 591.

Keith v. Commissioner

52 T.C. 41 · United States Tax Court · Apr 8, 1969

Co. v. Lewis, 165 Ala. 555 , 51 So. 746, 749 (1910); see Hood v. Murphy, 231 Ala. 408 , 165 So. 219, 220 (1936) (fishing rights). Also see Akron Carnal & Hydraulic Co. v. … Park Investment Co. v. Board of Revision, 179 N.E. 2d 784, 787 (Ohio 1962) ; Flynn v. Palmer, 270 Wis. 43 , 70 N.W. 2d 231, 233 (1955) ; In re M’Geehin’s Will, 184 Misc. 334 , 235 N.Y.S. 477, 479 (Sur. Ct. 1929).

Alcorn Wholesale Co. v. Commissioner

16 T.C. 75 · United States Tax Court · Jan 17, 1951

Alcorn Wholesale Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lee Wholesale Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Pontotoc Wholesale Company, Petitioner, v. … Union Wholesale Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. Tippah Wholesale Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Alcorn Wholesale Co. v.

Tate v. Commissioner

59 T.C. 543 · United States Tax Court · Jan 11, 1973

The room and board expenses at the school included the costs of some staff members who supervised the work project. … Seed, 57 T.C. 265, 276 (1971); see also Orr v. United States, 343 F. 2d 553, 557 (C.A. 5, 1965); Green v. Bookwalter, 207 F. Supp. 866, 880 (W.D. Mo. 1962), affd. 319 F. 2d 631 (C.A. 8, 1963); cf. Edward A.

Reddy v. Commissioner

66 T.C. 335 · United States Tax Court · May 24, 1976

Reddy, Petitioners v. Commissioner of Internal Revenue, Respondent Reddy v. Commissioner Docket No. 469-74 United States Tax Court 66 T.C. 335 ; 1976 U.S. Tax Ct. … The first board of directors of Reddy Oldsmobile was elected at a meeting of the shareholders held on June 21, 1968.

Tucker v. Commissioner

135 T.C. 114 · United States Tax Court · Jul 26, 2010

TUCKER, PETITIONER v. … v.