Case law

Elizabethtown Water Co. Consol. v. Commissioner

7 T.C. 406 · United States Tax Court · Jul 29, 1946

Elizabethtown Water Company Consolidated, Petitioner, v. Commissioner of Internal Revenue, Respondent Elizabethtown Water Co. Consol. v. Commissioner Docket No. 6681 United States Tax Court 7 T.C. 406 ; 1946 U.S. … See Reisinger v. Commissioner (C. C. A., 2d Cir.), 144 Fed. (2d) 475 .

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.

W. D. Haden Co. v. Comm'r

37 T.C. 512 · United States Tax Court · Dec 21, 1961

Haden Company, Petitioner, v. Commissioner of Internal Revenue, Respondent W. D. Haden Co. v. Comm'r Docket Nos. 76898, 78803 United States Tax Court 37 T.C. 512 ; 1961 U.S. Tax Ct. … The recently decided case in the Ninth Circuit, Riddell v.

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 .

Intermountain Insurance Service of Vail, Ltd. Liability Co. v. Commissioner

134 T.C. 211 · United States Tax Court · May 6, 2010

Brown & Williamson Tobacco Corp., 529 U.S. 120, 130-155 (2000); Pauley v. BethEnergy Mines, Inc., 501 U.S. 680, 697-699 (1991); Pension Benefit Guar. Corp. v. LTV Corp., 496 U.S. 633, 649-650 (1990). … See, e.g., Chrysler Corp. v. Brown, 441 U.S. at 315 ; Paulsen 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.

Baan v. Commissioner

45 T.C. 71 · United States Tax Court · Oct 19, 1965

Baan, Petitioners, v. Commissioner of Internal Revenue, Respondent; Irving Gordon and Margaret Gordon, Petitioners, v. Commissioner of Internal Revenue, Respondent Baan v. … In Gibson v.

Vaira v. Commissioner

52 T.C. 986 · United States Tax Court · Sep 24, 1969

The board of viewers held a hearing in 1962. … E.g., Brown v. Commissioner , 399 Pa. 156 , 159 A. 2d 881 (1960) . But it does not follow that a Pennsylvania condemnation award necessarily cannot reflect an element of severance damages. Arch B.

Doornbosch Bros., Inc. v. Commissioner

46 T.C. 199 · United States Tax Court · May 10, 1966

Doornbosch Bros., Inc., et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Doornbosch Bros., Inc. v. … Under the laws of Holland, the export of flower bulbs is regulated by the Commodity Board for Ornamental Plants (Produktschap voor Siergewassen), hereinafter referred to as the Commodity Board.

White's Ferry v. Commissioner

66 T.C.M. 1855 · United States Tax Court · Dec 29, 1993

On December 30, 1986, White's Ferry's board of directors adopted a resolution to pay Mr. Brown $ 75,000 for the services rendered to White's Ferry by Mr. Brown in 1986 and in the preceding years. … The records of White's Ferry, such as the resolution adopted by White's Ferry's board of directors pertaining to the compensation of Mr. Brown, also support our conclusion.

Second Carey Trust v. Commissioner

2 T.C. 629 · United States Tax Court · Aug 27, 1943

It is contended by petitioner that the only material difference between this case and Haggar Co. v. Helvering, 308 U. … Petitioner distinguishes Scaife Co. v. Commissioner, 314 U. S. 459 , and Helvering v. Lerner Stores Corp. (Md.), 314 U.

Burrell Groves, Inc. v. Commissioner

22 T.C. 1134 · United States Tax Court · Aug 31, 1954

The petitioner, pursuant to minutes of a meeting of its board of directors dated July 2, 1945, canceled the note and mortgage, surrendered the note to the Burrells, satisfied the mortgage of record, and accepted the new notes … Spencer v. Granger, 102 F. Supp. 205 ; Thos. Goggan & Bro., 45 B. T. A. 218; T. Eugene Piper, 45 B. T. A. 280; Lucille L. Morrison, 12 T. C. 1178 .

Blum v. Commissioner

86 T.C. 1128 · United States Tax Court · May 29, 1986

Estate of Cerrito v. Commissioner, 73 T.C. 896, 898 (1980); Joannou v. Commissioner, 33 T.C. 868, 869 (1960); Rich v. Commissioner, 250 F.2d 170 (5th Cir. 1957). … See, e.g., Joannou v.

Hand v. Commissioner

16 T.C. 1410 · United States Tax Court · Jun 21, 1951

Hand, Sr., Petitioner, v. Commissioner of Internal Revenue, Respondent Hand v. Commissioner Docket No. 29052 United States Tax Court 16 T.C. 1410 ; 1951 U.S. Tax Ct. … The salary or wages which he received from the Board of Education, City of Chicago, in 1946 was $ 3,842.87.

Hart-Bartlett-Sturtevant Grain Co. v. Commissioner

12 T.C. 760 · United States Tax Court · May 12, 1949

In Duesenberg, Inc. of Delaware v. Commissioner, 84 Fed. (2d) 921 (C. C. … The opinion of the Board in the earlier case was quoted in the opinion of the Board set forth in 40 B. T.

Estate of Israel v. Commissioner

108 T.C. 208 · United States Tax Court · Apr 1, 1997

See, e.g., Commissioner v. Ferrer, 304 F.2d 125 (2d Cir. 1962), revg. in part and remanding 35 T.C. 617 (1961); Commissioner v. … v.

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 .

Newton v. Commissioner

11 T.C. 512 · United States Tax Court · Sep 30, 1948

Since the action of the board of directors of Finance was pursuant to authority of the stockholders, such cases as Noel v. Parrott, supra, have no application here. … Noel v. Parrott, 15 Fed. (2d) 669.

Chas. Schaefer & Son, Inc. v. Commissioner

20 T.C. 558 · United States Tax Court · May 29, 1953

Schaefer & Son, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Chas. Schaefer & Son, Inc. v. Commissioner Docket No. 37874 United States Tax Court 20 T.C. 558 ; 1953 U.S. Tax Ct. … The Board of Directors shall declare interest payable when and as the net income of the Corporation will permit.

Kemper v. Commissioner

30 T.C. 546 · United States Tax Court · Jun 9, 1958

In Buttram v. Jones, 87 F. … In Winters, Jr. v. United States, — F. Supp. — (D. C.