Case law

St. Germain Foundation v. Commissioner

26 T.C. 648 · United States Tax Court · Jun 22, 1956

Squire v. Students Book Corp., 191 F. 2d 1018 ; Trinidad v. Sagrada Orden de Predicadores, 263 U. S. 578 . … Mabee Petroleum Corp. v. United States, 203 F. 2d 872 .

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.

F. D. Bissett & Son, Inc. v. Commissioner

56 T.C. 453 · United States Tax Court · Jun 1, 1971

Cooney, supra, in that no evidence v 7 as presented here that petitioner’s board of directors had taken any action that would bind the corporation to pay the interest. … Weil v. Commissioner, 173 F. 2d 805 (C.A. 2, 1949). See also Helvering v. Midland Ins. Co., 300 U.S. 216 (1937).

V. C. Glass Carpet Co. v. Commissioner

11 T.C.M. 506 · United States Tax Court · May 22, 1952

Bernard Brown, C.P.A., for the petitioner. Michael J. Clare, Esq., for the respondent. … Both men are on the board of directors. V. C. Glass began his business career in 1903 when he was employed as a bookkeeper for Carroll-Rogers Company, Inc., a rug and cleaning company.

Mariani Frozen Foods, Inc. v. Commissioner

81 T.C. 448 · United States Tax Court · Sep 21, 1983

George Van Camp & Sons Co. v. American Can Co., 278 U.S. 245, 253 (1929); 34 Warrensburg Board & Paper Corp. v. Commissioner, 77 T.C. 1107, 1110-1111 (1981); Eder v. Commissioner, 47 B.T.A. 235, 239 (1942). … "The Board considered and rejected the one-transaction view.

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 .

Love v. Commissioner

8 T.C. 400 · United States Tax Court · Feb 24, 1947

Ralph Love, Petitioner, v. Commissioner of Internal Revenue, Respondent Love v. Commissioner Docket No. 9445 United States Tax Court 8 T.C. 400 ; 1947 U.S. Tax Ct. … A Well, that depended on the draft board -- requesting a renewal, you mean? Q Yes.

Smith v. Commissioner

4 T.C. 573 · United States Tax Court · Jan 16, 1945

In Phipps v. Commissioner (C. C. … In Chandler v. Commissioner (C. C.

Lilly v. Commissioner

14 T.C. 1066 · United States Tax Court · Jun 6, 1950

Maryland Trust Co. v. National Mechanics’ Bank, 102 Md. 608 ; 63 Atl. 70 ; Goodyear v. Brown, 155 Pa. 514 ; 26 Atl. 665 ; Russell v. Courier Printing & Publishing Co., 43 Colo. 321 ; 95 Pac. 936 ; Boston & A. R. Co. v. … This Board and the Courts have .consistently refused to do so with respect to expenditures occasioned by somewhat comparable causes.2 [Footnote 2, citing cases.]

Boyle v. Commissioner

14 T.C. 1382 · United States Tax Court · Jun 30, 1950

Boyle, Petitioner, v. Commissioner of Internal Revenue, Respondent Boyle v. Commissioner Docket No. 21624 United States Tax Court 14 T.C. 1382 ; 1950 U.S. Tax Ct. … Murphy v. Caselman , 139 N. W. 802 (N. D.); Maxwell v. Foster , 45 S. E. 929 ; Pace v. Bartles , 20 Atl. 352 (N. J.); Miller v. Ratterman , 24 N. E. 496 (Ohio).

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.

Dreymann v. Comm'r

11 T.C. 153 · United States Tax Court · Aug 9, 1948

Littlefield v. Perry , 88 U.S. 205 , 226 ; Conway v. White , 9 Fed. (2d) 863, 866 ; Ellis, Patent Assignments and Licenses (2d Ed.), § 73, p. 81. In Conway v. … See Nelson v. Ferguson , 56 Fed. (2d) 121 ; *128 Hall v. Burnet , 54 Fed. (2d) 443 .

International Proprietaries, Inc. v. Commissioner

18 T.C. 133 · United States Tax Court · Apr 28, 1952

. & Co. v. Commissioner, 124 F. 2d 606, 609 ; Stranahan v. Commissioner, 42 F. 2d 729 , certiorari denied 283 U. S. 822 . The deduction claimed by the petitioner was for debts of its two wholly-owned subsidiaries. … In affirming our decision, the court said: We agree with the Board that the taxpayer must eliminate the debt as an asset on its books in order to comply with the statutory requirements of charge-off.

Bardahl Mfg. Corp. v. Commissioner

24 T.C.M. 1030 · United States Tax Court · Jul 23, 1965

Bardahl Manufacturing Corporation v. Commissioner. Bardahl Mfg. Corp. v. Commissioner Docket No. 2917-63. United States Tax Court T.C. Memo 1965-200 ; 1965 Tax Ct. Memo LEXIS 128 ; 24 T.C.M. (CCH) 1030 ; T.C.M. … See Smoot Sand & Gravel Corporation v. Commissioner, 274 F. 2d 495 , affirming a Memorandum Opinion of this Court; United States v. McNally Pittsburg Manufacturing Corp., 342 F. 2d 198 .

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.

Ugorji Timothy Wilson Onyeani v. Commissioner

United States Tax Court · Jan 16, 2020

Supposedly overseeing this activity was a “board of directors” and an “Advisory Board,” ensuring that AHPE operated in accordance with “best practice[s]” and “corporate governance standards. … and an “Advisory Board”--were false.

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.

Hansen v. Commissioner

9 T.C. 108 · United States Tax Court · Jul 24, 1947

Hansen, Deceased, Alice Carmody Hansen, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent Hansen v. Commissioner Docket No. 6566 United States Tax Court 9 T.C. 108 ; 1947 U.S. Tax Ct. … OVERPAYMENT FOUND BY BOARD.

Estate of Leyman v. Commissioner

40 T.C. 100 · United States Tax Court · Apr 24, 1963

Maroosis v. Smyth, 187 F. 2d 228 (C.A. 9, 1951). … Decision will be entered v/nder Rule 50.

Hugo Brand Tannery, Inc. v. Commissioner

20 T.C. 990 · United States Tax Court · Sep 16, 1953

Hugo Brand Tannery, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Hugo Brand Tannery, Inc. v. Commissioner Docket No. 27351 United States Tax Court 20 T.C. 990 ; 1953 U.S. Tax Ct. … A hand-boarding operation or an embossing process was used to produce morocco and other individualized grains of leather on the goatskins.