Case law

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 .

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.

Bear Film Co. v. Commissioner

18 T.C. 354 · United States Tax Court · May 21, 1952

Lucas v. Ox Fibre Brush Co., 281 U. S. 115 : Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 ; Security Flour Mills Co. v. Commissioner, 321 U. S. 281 . … Prior to Oscar’s purchase of the petitioner’s common stock from Quinn in 1927, the petitioner’s board of directors had adopted a resolution increasing Oscar’s salary by $750 per month.

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.

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.

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.

Cooper v. Commissioner

31 T.C. 1155 · United States Tax Court · Mar 18, 1959

Wood v. Commissioner, 245 F. 2d 888 (C.A. 5, 1957), affirming in part T.C. Memo. 1955-301 ; Commissioner v. Laguna Land & W. Co., 118 F. 2d 112 (C.A. 9, 1941); Fairview Co., 13 B.T.A. 743 (1928). … Decision will be entered v/nder Bule 50. SEC. 167. DEPRECIATION.

Burford Oil Co. v. Commissioner

4 T.C. 613 · United States Tax Court · Jan 24, 1945

Commissioner v. Sklar Oil Corporation (5th Cir.), 134 Fed. (2d) 221 (affirming a memorandum opinion of the Board). … Lucas v. Pilliod Lumber Co., 281 U. S. 245 ; Plunkett v. Commissioner, 118 Fed. (2d) 644, 649; Uhl Estate Co. v. Commissioner, sufra; Commissioner v. Krug, 78 Fed. (2d) 57.

Anton v. Commissioner

34 T.C. 842 · United States Tax Court · Aug 15, 1960

The minutes of a special meeting of the board of directors dated April 17,1953, record that the corporation was advised that it would be permitted to declare dividends which could be applied against the personal holding company … Super. 152 , 81 A. 2d 418 .; Martindell v. Fiduciary Counsel, 133 N.J. Eq. 408 , 30 A. 2d 281 ; Barbato v. Breeze Corporations, 128 N.J.L. 309 , 26 A. 2d 53 ; Beattie v. Gedney, 99 N.J. Eq. 207 , 132 A. 652 .

Ludwig v. Commissioner

68 T.C. 979 · United States Tax Court · Sep 29, 1977

During 1963 through 1965, the board of directors of Oceanic held meetings and kept minutes of these meetings. … Fribourg Navigation Co. v.

Hewlett-Packard Co. v. Comm'r

103 T.C.M. 1736 · United States Tax Court · May 14, 2012

Brown treated the Dutch taxes paid by FOP as expenses that reduced HP’s pretax profits and returns. If Mr. Brown had not treated the Dutch taxes as expenses, HP’s pretax returns would have been higher. … Offshore, Inc. v. Commissioner, 97 T.C. 579, 603 (1991). HP’s shares collectively represented approximately 20% of FOP’s voting power, allowing HP to designate one of four board members.

Trotz v. Commissioner

43 T.C. 127 · United States Tax Court · Nov 6, 1964

Petitioner relies heavily upon Mitchell v. Commissioner, 300 F. 2d 533 (1962), reversing our decision in 35 T.C. 550 (1960). … See Mitchell v. Commissioner, supra at 537. Our opinion here is well within the rationale of Mitchell v. Commissioner, supra.

Hemphill v. Commissioner

8 T.C. 257 · United States Tax Court · Jan 31, 1947

Jane Cooper Hemphill, Petitioner, v. Commissioner of Internal Revenue, Respondent. Ralph Hemphill, Petitioner, v. Commissioner of Internal Revenue, Respondent Hemphill v. … This was accomplished with the assistance and cooperation of Bruce V.

Debs Memorial Radio Fund, Inc. v. Commissioner

3 T.C. 949 · United States Tax Court · Jun 5, 1944

In Roche's Beach, Inc. v. … Garden Homes Co. v. Commissioner (C. C. A., 7th Cir.), 64 Fed. (2d) 593 ; Anderson Country Club, supra ; Roche's Beach, Inc. v. Commissioner, supra .

Nemours Corp. v. Commissioner

38 T.C. 585 · United States Tax Court · Aug 10, 1962

Barrow Manufacturing Company v. … Dress Co. v. Commissioner, 273 F. 2d 543 (C.A. 2), affirming 32 T.C. 93 , certiorari denied 362 U.S. 976 ; Smoot Sand & Gravel Corp. v.

Dowell v. Forrestal

13 T.C. 845 · United States Tax Court · Nov 30, 1949

United States v. Silk, 331 U. S. 704 ; National Labor Relations Board v. Hearst Publications, Inc., 322 U. S. 111 . … Singer Manufacturing Co. v. Rahn, 132 U. S. 518, 523 .

Charles L. Huisking & Co. v. Commissioner

4 T.C. 595 · United States Tax Court · Jan 17, 1945

Jewel Tea Co. v. United States, 90 Fed. (2d) 451, 452. … This alone is sufficient to distinguish the instant case from Commissioner v. O. P. P. Holding Corporation, 76 Fed. (2d) 11, affirming 30 B. T. A. 337, and Commissioner v.

Bank of America National Trust & Savings Ass'n v. Commissioner

15 T.C. 544 · United States Tax Court · Oct 20, 1950

Co. v. Commissioner, 284 U. S. 552 , and Gulf, Mobile & Northern R. Co. v. … Higgins v. Smith, supra; Sidney M. Shoenberg, supra; Thal v. Commissioner, 142 Fed. (2d) 874; cf. Corliss v. Bowers, 281 U. S. 376 .