Case law

Semmes v. Commissioner

32 T.C. 1218 · United States Tax Court · Sep 22, 1959

Petitioner cites Smith v. Bell, 8 Tenn. 301 (1827); Sevier, et al. v. Brown, 32 Tenn. 112 (1852); Waller v. Sproles, 160 Tenn. 11 , 22 S.W. 2d 4 ; Haskins v. … In Black v. Pettigrew, 38 Tenn. App. 1 , 270 S.W. 2d 196 , the Court construed “to have and to enjoy in any way she may deem proper” and in Jones v. McMurrey, 25 Tenn.

Emery Kinkead, Inc. v. Commissioner

35 T.C. 152 · United States Tax Court · Oct 28, 1960

Bernard Brown, Esq ., and D. Paul *41 Alagia, Jr., Esq ., for the petitioner. Bart A. Brown, Jr., Esq ., for the respondent. Bruce, Judge . … See also Cappel House Furnishing Co. v.

Fox v. Commissioner

82 T.C. 1001 · United States Tax Court · Jun 25, 1984

See Brown v. United States, 184 Ct. Cl. 410 , 396 F.2d 459, 465 (1968). … See Commissioner v. Brown, 380 U.S. 563, 579-580 (1965) (Harlan, J., concurring). Congress has often turned this fact into á tool by which to encourage particular conduct and achieve certain policy goals.

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.

Hoffmann v. Commissioner

11 T.C. 1057 · United States Tax Court · Dec 22, 1948

Hoffmann, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Roy C. Goddin, Petitioner, v. Commissioner of Internal Revenue, Respondent. Josiah P. LeMaster and Jeannette W. LeMaster, Petitioners, v. … See Civilette v. Commissioner , 152 Fed. (2d) 332 ; Smart v. Commissioner , 152 Fed. (2d) 333 .

Freeland v. Commissioner

74 T.C. 970 · United States Tax Court · Aug 5, 1980

Both the Board of Tax Appeals and the Eighth Circuit Court of Appeals had held that the forfeiture was not a sale within the meaning of the capital gains and loss provisions. … In the earlier cases decided by the Board of Tax Appeals, such as Commonwealth, Inc. v. Commissioner, 36 B.T.A. 850 (1937), and Baird v.

Cosby Realty Co. v. Commissioner

13 T.C.M. 1011 · United States Tax Court · Oct 29, 1954

Cosby Realty Company, Inc., a corporation v. Commissioner. Cosby Realty Co. v. Commissioner Docket No. 46552. United States Tax Court T.C. Memo 1954-187 ; 1954 Tax Ct. Memo LEXIS 61 ; 13 T.C.M. (CCH) 1011 ; T.C.M. … Prior court decisions, Commissioner v. Court Holding Co., 324 U.S. 331 , and United States v.

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 .

Myers v. Commissioner

3 T.C. 1044 · United States Tax Court · Jun 29, 1944

Helvering v. Hammel, 311 U. S. 504 ; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513 ; Helvering v. Nebraska Bridge Supply & Lumber Co., 312 U. S. 666 ; Commissioner v. Coggan (C. C. … Yet a decision in the Board of Tax Appeals and the Circuit Court in favor of the taxpayer was reversed by the Supreme Court on the authority of Helvering v. Hammel, supra. See also Commissioner v. Coggan, supra.

Shoe Corp. of America v. Commissioner

29 T.C. 297 · United States Tax Court · Nov 20, 1957

Peabody v. Flint, 6 Allen, Mass., 52, 55; European & North American Railway v. Poor, 59 Me. 277 . … Punt v. Symons, 1903, 2 Ch. 506-515.

Morgan v. Commissioner

46 T.C. 878 · United States Tax Court · Sep 30, 1966

In Thomas v. … Commissioner, 283 F. 2d 785 , and Dunn & McCarthy v. Commissioner, 139 F. 2d 242 .

Allied Fidelity Corp. v. Commissioner

66 T.C. 1068 · United States Tax Court · Sep 27, 1976

Brown v. Helvering, 291 U.S. 193 (1934). Cf. Wayne Title & Trust Co., 16 T.C. 924 (1951), affd. 195 F.2d 401 (3d Cir. 1952). … Brown v. Helvering, supra; World Airways, Inc., 62 T.C. 786 (1974), on appeal (9th Cir., May 20, 1975). This principle is applicable even where the liability provided for is in the nature of an insurance loss.

Nugent-Head Trust v. Commissioner

17 T.C. 817 · United States Tax Court · Nov 26, 1951

Griswold Flagg and The Pennsylvania Company for Banking and Trusts, Trustees, Petitioners, v. Commissioner of Internal Revenue, Respondent Nugent-Head Trust v. … See also Stein v. United States (Ct. Cl., 1945), 62 F. Supp. 568 .

General Bancshares Corp. v. Commissioner

39 T.C. 423 · United States Tax Court · Nov 26, 1962

Missouri-Kansas Pipe Line Co. v. … “The board of directors of a corporation may declare and the corporation may pay dividends on its outstanding shares in cash, property, or its own shares, subject to the following limitations and provisions: “(1) No dividend

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.

Colony Farms Cooperative Diary, Inc. v. Commissioner

17 T.C. 688 · United States Tax Court · Oct 15, 1951

Colony Farms Cooperative Dairy, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent Colony Farms Cooperative Diary, Inc. v. … The distinction between the two types of cases is illustrated in Peoples Gin Co. v.

Max Sobel Wholesale Liquors v. Commissioner

69 T.C. 477 · United States Tax Court · Dec 15, 1977

A “sale” was defined by the Supreme Court in Commissioner v. Brown, 380 U.S. 563 (1965), to be “a transfer of property for a fixed monetary price or its equivalent.” … Sullenger v. Commissiomr, 11 T.C. 1076 (1948); Hofferbert v.

Helfrich v. Commissioner

1 T.C. 590 · United States Tax Court · Feb 17, 1943

The requirements of a valid trust under the law of Illinois have been set forth by the Supreme Court of that state as follows in Gurnett v. Mutual Life Insurance Co., 356 Ill. 612 ; 191 N. … Colman, 9 Ves. 319; Brown v. Spohr, 180 N. T. 201; Johnston v. Soott, 137 N. Y. S. 243; Gough v. Satterlee, 52 N. Y. S. 492.

Berger Machine Products, Inc. v. Commissioner

68 T.C. 358 · United States Tax Court · Jun 8, 1977

See, for example, Movielab, Inc. v. United States, 204 Ct. Cl. 6 , 494 F.2d 693 (1974); Eastern Color Printing Co. v. Commissioner, 63 T.C. 27 (1974); Home Construction Corp. of America v. … Ala. 1969); Estate of Stauffer v. Commissioner, 403 F.2d 611 (9th Cir. 1968), revg. 48 T.C. 277 (1967); Associated Machine v. Commissioner, 403 F.2d 622 (9th Cir. 1968), revg. 48 T.C. 318 (1967); Davant v.

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.