Case law

Chambers v. Commissioner

87 T.C. 225 · United States Tax Court · Jul 28, 1986

Estate of Sanford v. Commissioner, 308 U.S. 39, 44 (1939); Merrill v. Fahs, 324 U.S. 308, 311-313 (1945); Carson v. Commissioner, 71 T.C. 252, 260 (1978), affd. 641 F.2d 864 (10th Cir. 1981). … Specifically, in Estate of Sanford v.

Schreiber v. Commissioner

6 T.C. 707 · United States Tax Court · Apr 12, 1946

In Commissioner v. … This case does not differ in essentials from such cases as Mead v. Commissioner, 131 Fed. (2d) 323; Lorenz v. Commissioner, 148 Fed. (2d) 527; or Earp v.

Neaderland v. Commissioner

52 T.C. 532 · United States Tax Court · Jun 25, 1969

See Helvering v. Mitchell, 303 U.S. 391 (1938). The result is the same when the judgment of acquittal is based on a granted motion for judgment of acquittal. United States v. Real Estate Boards, 339 U.S. 485 (1950). … Petitioner, relying on United States v.

Ragland Inv. Co. v. Commissioner

52 T.C. 867 · United States Tax Court · Aug 26, 1969

John Wanamaker Philadelphia v. Commissioner, supra at 647; 6 First Mortgage Corp. v. Commissioner, 135 F. 2d 121, 125 (C.A. 3, 1943); Affiliated Research, Inc. v. United States, 351 F. 2d 646, 649 (Ct. Cl. 1965). … Finally, the preferred shareholders were represented from the outset by two members on Malone & Hyde’s board of directors.

Wright-Bernet, Inc. v. Commissioner

6 T.C.M. 1278 · United States Tax Court · Dec 18, 1947

Wright-Bernet, Inc., a corporation v. Commissioner. Wright-Bernet, Inc. v. Commissioner Docket No. 12201. United States Tax Court 1947 Tax Ct. Memo LEXIS 17 ; 6 T.C.M. (CCH) 1278 ; T.C.M. … Brown, Esq., for the petitioner. A. J. Friedman, Esq., for the respondent.

Temple Square Mfg. Co. v. Commissioner

36 T.C. 88 · United States Tax Court · Apr 12, 1961

Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Temple Square Mfg. Co. v. Commissioner Docket No. 82854 United States Tax Court 36 T.C. 88 ; 1961 U.S. Tax Ct. … Brown, Jr., Esq ., for the respondent. Mulroney, Judge .

Teruya Bros. v. Comm'r

124 T.C. 45 · United States Tax Court · Feb 9, 2005

In April 1995, Teruya’s board of directors approved the sale of Royal Towers to Savio. … V.

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

National Bread Wrapping Machine Co. v. Commissioner

30 T.C. 550 · United States Tax Court · Jun 10, 1958

Capital Warehouse Co. v. Commissioner, (C. A. 8) 171 F. 2d 395 , affirming 9 T. C. 966 ; Bressner Radio, Inc., 28 T. C. 378 on appeal (C. A. 2), relying upon Brown v. Helvering, 291 U. … United States v. Anderson, 269 U. S. 422 ; American National Co. v. United States, 274 U. S. 99 ; Uncasville Mfg. Co. v. Commissioner, (C. A. 2) 56 F. 2d 893 . See Brown v. Helvering, 291 U.

I. Putnam, Inc. v. Commissioner

15 T.C. 86 · United States Tax Court · Aug 3, 1950

Putnam, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent I. Putnam, Inc. v. Commissioner Docket No. 20367 United States Tax Court 15 T.C. 86 ; 1950 U.S. Tax Ct. … He filed his resignation with the petitioner early in 1940, and on March 13, 1940, the board of directors of the petitioner adopted the following resolution: On motion duly made, seconded and carried, it was Resolved, That

Lewis v. Commissioner

35 T.C. 71 · United States Tax Court · Oct 20, 1960

Lewis and Florence Beyer Lewis, Petitioners, v. Commissioner of Internal Revenue, Respondent. Charles O. Walgran and Edna G. Walgran, Petitioners, v. Commissioner of Internal Revenue, Respondent Lewis v. … The minutes of the board meeting, with respect to the transaction, contain the following record: The matter of adjusting the indebtedness of Eva L.

Ex-Marine Guards, Inc. v. Commissioner

25 T.C. 524 · United States Tax Court · Dec 16, 1955

Ex-Marine Guards, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Ex-Marine Guards, Inc. v. Commissioner Docket No. 37111 United States Tax Court 25 T.C. 524 ; 1955 U.S. Tax Ct. … This authorization was by action of the board of directors on February 20, 1942.

White v. Commissioner

23 T.C. 90 · United States Tax Court · Oct 19, 1954

See also Chaloner v. Helvering, (C. A., D. C. … Cecil v. Commissioner, (C. A. 4) 100 F. 2d 896, 899 .

Ragland Investment Co. v. Commissioner

52 T.C. 867 · United States Tax Court · Aug 26, 1969

John Wanamaker Philadelphia v. Commissioner, supra at 647; 6 First Mortgage Corp. v. Commissioner, 135 F. 2d 121, 125 (C.A. 3, 1943); Affiliated Research, Inc. v. United States, 351 F. 2d 646, 649 (Ct. Cl. 1965). … Finally, the preferred shareholders were represented from the outset by two members on Malone & Hyde’s board of directors.

Connecticut Light & Power Co. v. Commissioner

40 T.C. 597 · United States Tax Court · Jun 26, 1963

CIBA Pharmaceutical Products, Inc. v. Commissioner, 297 F. 2d 77 , reversing and remanding 35 T.C. 337 ; Commissioner v. Seminole Mfg. Co., 233 F. 2d 395 ; Commissioner v. … Co. v. Commissioner, 211 F. 2d 612 , remanding 17 T.C. 882 ; Claremont Waste Mfg. Co. v. Commissioner, unreported; City Machine & Tool Co. v. Commissioner, 194 F. 2d 535 ; H. Fendrich, Inc. v.

Clover Farm Stores Corp. v. Commissioner

17 T.C. 1265 · United States Tax Court · Feb 6, 1952

His argument in support of this contention is that under the provisions of article V of the Agreement of Merger the board of directors of petitioner had the power to withhold any part of its earned surplus and place all of … C. 1002 ; Cooperative Oil Assn., Inc. v. Commissioner (C. A. 9), 115 F. 2d 666, 668 ; Uniform Printing & S. Co. v. Commissioner (C. A. 7), 88 F. 2d 75, 76 ; Farmers Cooperative Co. v. Birmingham (N. D. Ia.), 86 F.

Acock, Schelegel Architects v. Commissioner

97 T.C. 352 · United States Tax Court · Sep 18, 1991

Brown v. United States, 356 U.S. 148, 155-156 (1958). 5 Once Mr. Thomas gave his affidavit to the CID special agent, the Government became free to use its contents in whatever manner it chooses to prosecute Mr. Thomas. … United States v.

Order of R. Employees v. Commissioner

2 T.C. 607 · United States Tax Court · Aug 24, 1943

McKean v. Biddle, 37 A. 528 ; 181 Pa. St. 361; Rothschild v. New York Life Insurance Co., 97 Ill. App. 547 ; Greeff v. Equitable Life Assurance Society of the United States, 160 N. Y. 19 ; 54 N. E. 712 ; Buck v. … Equitable Life Assurance Society of the United States v. Bowers, 87 Fed. (2d) 687; Penn Mutual Life Insurance Co. v. Lederer, supra; Spruance v. Farmers & Merchants Insurance Co., supra; Buck v. Ross, supra.

Tucker v. Commissioner

69 T.C. 675 · United States Tax Court · Feb 8, 1978

See Lawson v. Board of Education of Vestal Central School District No. 1, 35 App. Div. 2d 878, 315 N.Y.S. 2d 877 , 879 3d Dept. (1970), appeal dismissed 404 U.S. 907 (1971). … See May v. Commissioner, 65 T.C. 1114 (1976); Uhlenbrock v. Commissioner, 67 T.C. 818 (1977). See Wilson v. Board of Education, Union Fr. Sch. Dist. No. 23, 39 App.

Curt Teich Foundation v. Commissioner

48 T.C. 963 · United States Tax Court · Sep 29, 1967

The gift was accepted by the foundation at a meeting of its board of directors on June 8, 1960. … See Commissioner v. Brown, 380 U.S. 563, 578-579 (1965); Riecker, “Foundations and the Patman Committee Report,” 63 Mich. L. Rev. 95 (1964); Young, “Donor Foundation Dealings,” 22d Arm. N.Y.U. Tax Inst. 965 (1964).