Case law

Reynolds Metals Co. v. Commissioner

105 T.C. 304 · United States Tax Court · Oct 16, 1995

The board further approved a plan to organize a wholly owned Delaware subsidiary to issue the debentures. … The memorandum presented to the board contemplated that Metals would benefit from the outlined plan in the following manner: 1.

Crow-Burlingame Co. v. Commissioner

65 T.C. 785 · United States Tax Court · Jan 22, 1976

Crow-Burlingame Co. of Pine Bluff, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Crow-Burlingame Co. v. … As a "practical matter," *794 Mid-America Industries, Inc. v.

VGS Corp. v. Commissioner

68 T.C. 563 · United States Tax Court · Jul 25, 1977

On March 10, 1964, the board of directors of VGS'retained Commonwealth Services, Inc., to reevaluate the prior feasibility study prepared for the Vermont Public Service Board. … Publication Liquidating Corp. v.

Templeton v. Commissioner

66 T.C. 509 · United States Tax Court · Jun 21, 1976

See Gyro Engineering Corp. v. United States, supra; cf. Commissioner v. Tower, 327 U.S. 280 (1946); Gregory v. Helvering, 293 U.S. 465 (1935); Jones v. Grinnell, 179 F.2d 873 (10th Cir. 1950). … Commissioner v. Court Holding Co., 324 U.S. 331 (1945); Higgins v. Smith, 308 U.S. 473 (1940); Weiss v. Stearn, 265 U.S. 242 (1924).

Managers Discount Corp. v. Commissioner

1 T.C.M. 688 · United States Tax Court · Feb 27, 1943

Managers Discount Corporation v. Commissioner. Managers Discount Corp. v. Commissioner Docket No. 108824. United States Tax Court 1943 Tax Ct. Memo LEXIS 429 ; 1 T.C.M. (CCH) 688 ; T.C.M. … An orderly procedure is necessary if the Board is to handle the large number of cases filed with it and if proper records are to be made for review in the courts.

Copyright Clearance Center, Inc. v. Commissioner

79 T.C. 793 · United States Tax Court · Nov 15, 1982

The Board of Directors and Advisory Committee of the new Center are broadly representative of authors, publishers, and document users. … Syrang Aero Club, Inc. v. Commissioner, 73 T.C. 717, 722-723 (1980); Dumaine Farms v. Commissioner, 73 T.C. 650, 668 (1980); est of Hawaii v.

Jack Dempsey's Punch Bowl, Inc. v. Commissioner

11 T.C. 1030 · United States Tax Court · Dec 15, 1948

Jack Dempsey's Punch Bowl, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Jack Dempsey's Punch Bowl, Inc. v. Commissioner Docket No. 15153 United States Tax Court 11 T.C. 1030 ; 1948 U.S. Tax Ct. … A special meeting of petitioner's board of directors was held on September 11, 1942, for the purpose of acting upon the salary question. The board was composed of Dempsey, Arthur F.

Stewart Trust v. Commissioner

63 T.C. 682 · United States Tax Court · Mar 19, 1975

Brown , T. Geoffrey Lieben , and Lyle E. Strom , for the petitioners. Ronald M. Frykberg , for the respondent. Wiles , Judge . Tannenwald , J ., concurring. … Corp. v.

World Publishing Co. v. Commissioner

35 T.C. 7 · United States Tax Court · Oct 7, 1960

See Commissioner v. Moore, 207 F. 2d 265 . … Goelet v. United States, 266 F. 2d 881 ; Commissioner v. Moore, supra; Commissioner v. Pearson, 188 F. 2d 72 ; Rosalie M. Schubert, supra; Albert L. Rowan, supra.

Gannett v. Commissioner

24 T.C. 654 · United States Tax Court · Jul 14, 1955

A. 991, or the parties agree to an apportionment of the administration costs, see Lang's Estate v. Commissioner, (C. … Thus in the Lang case, supra, attorney’s fees due “in connection with the settlement and adjustment of the tax liability of the Federal and state estate taxes” were held to be deductible in full: “We hold that the Board was

American Participations-Trust v. Commissioner

14 T.C. 1457 · United States Tax Court · Jun 30, 1950

Morrissey v. Commissioner, supra; Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 . … The latter involves questions of fact as to which the Board’s findings are conclusive if supported by the evidence. Helvering v. National Grocery Co., 304 U. S. 282 , 58 S. Ct. 932 , 82 L. Ed. 1346 .

Hollenbeck v. Commissioner

50 T.C. 740 · United States Tax Court · Aug 19, 1968

John Kelley Co. v. Commissioner, 326 U.S. 521 (1946); Gooding Amusement Co. v. Commissioner, 236 F. 2d 159 (C.A. 6, 1956), affirming 23 T.C. 408 (1954), certiorari denied 352 U.S. 1031 (1957). … Cuyuna Realty Co. v. United States, 382 F. 2d 298 (Ct.

Pike v. Commissioner

44 T.C. 787 · United States Tax Court · Sep 10, 1965

Eespondent cites Tank Truck Rentals v. Commissioner, 356 U.S. 30 (1958). … Tank Truck Rentals v.

Stoner Mfg. Corp. v. Secretary of War

21 T.C. 200 · United States Tax Court · Nov 17, 1953

Nathan Cohen v. Secretary of War, 7 T. C. 1002 ; Ring Construction Corporation, 8 T. C. 1070 , affd. 178 F. 2d 714 , certiorari denied 339 U. S. 943 ; Rosner v. War Contracts Price Adjustment Board, 17 T. C. 445 . … Co. v. Secretary of War, 12 T. C. 132, 138 .

Caswell v. Commissioner

17 T.C. 1190 · United States Tax Court · Jan 18, 1952

Interest rates on the certificates are now fixed by the board of directors of the Co-op. … San Joaquin Valley Poultry Producers Association v. Commissioner, 136 F. 2d 382 ; Colony Farms Cooperative Dairy, Inc., 17 T. C. 688 ; George Bradshaw, 14 T. C. 162 ; and Harbor Plywood Corporation, 14 T. C. 158 .

Sharpe v. Commissioner

3 T.C. 612 · United States Tax Court · Apr 14, 1944

Knight v. … Commissioner v.

R. G. Le Tourneau, Inc. v. Administrator of General Services

29 T.C. 737 · United States Tax Court · Jan 30, 1958

National Carbide Corporation v. Commissioner, 336 U. S. 422 ; Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Moline Properties v. Commissioner, 319 U. S. 436 ; Klein v. Board of Supervisors, 282 U. S. 19, 24 . … See also Higgins v. Smith, 308 U. S. 473 ; National Investors Corporation v. Hoey, (C. A. 2) 144 F. 2d 466 ; Paymer v. Commissioner, (C. A. 2) 150 F. 2d 334 ; and Howard A. Jackson, 24 T. C. 1 , affd. (C.

Knowlton v. Commissioner

84 T.C. 160 · United States Tax Court · Feb 6, 1985

The Supreme Court in Commissioner v. Brown, 380 U.S. 563 (1965), set forth the guidelines for our decision. … While respondent’s rulings are not binding upon us (Dixon v. United States, 381 U.S. 68, 74-75 (1965); Stubbs, Overbeck & Associates v. United States, 445 F.2d 1142, 1146-1147 (5th Cir. 1971); Linseman v.

S.S. Trade Asso. v. Commissioner

81 T.C. 303 · United States Tax Court · Sep 13, 1983

In Evanston-North Shore Board of Realtors v. United States, 162 Ct. … Similarly, in Contracting Plumbers Cooperative Restorration Corp. v.

Wilson v. Commissioner

25 T.C. 1058 · United States Tax Court · Feb 21, 1956

Wilson, Petitioners, v. Commissioner of Internal Revenue, Respondent. Edward N. Richards and Helene H. Richards, Petitioners, v. Commissioner of Internal Revenue, Respondent Wilson v. … Respondent argued that these distributions were taxable as ordinary income in accordance with the principles set forth in Commissioner v. Fannie Hirshon Trust , (C.