Case law

Estate of Horvath v. Commissioner

59 T.C. 551 · United States Tax Court · Jan 18, 1973

Mills v. … See Big “D” Development Corp. v. Commissioner, 453 F. 2d 1365 (C.A. 5, 1972), affirming a Memorandum Opinion of this Court; Mills v. Commissioner, supra; Manuel D.

Metropolitan Bldg. Co. v. Commissioner

31 T.C. 971 · United States Tax Court · Feb 11, 1959

Commissioner v. P. G. Lake, Inc., supra; Helvering v. Horst, 311 U.S. 112 (1940); Commissioner v. Starr Brothers, Inc., 204 F. 2d 673 (C.A. 2, 1953), reversing 18 T.C. 149 (1952); Commissioner v. … Bespondent also relies on Commissioner v.

Hoofnel v. Commissioner

7 T.C. 1136 · United States Tax Court · Nov 12, 1946

See Commissioner v. Fiske's Estate, 128 Fed. (2d) 487; Commissioner v. Swent, 155 Fed. (2d) 513. … Petitioner seems to argue that he was “outside the United States” the moment he boarded the British vessel.

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.]

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.

Lord v. Commissioner

1 T.C. 286 · United States Tax Court · Dec 16, 1942

Lord, Petitioner, v. Commissioner of Internal Revenue, Respondent. Phillips H. Lord, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Lord v. … On December 23, 1937, pursuant to resolutions adopted by its board of directors on the day preceding, the corporation created and established the Phillips H.

Cummins-Collins Foundation v. Commissioner

15 T.C. 613 · United States Tax Court · Nov 15, 1950

Sheaffer Pen Co. v. Lucas , 41 Fed. (2d) 117 ; United States v. Phez Co ., 28 Fed. (2d) 106 ; Blackard v. Jones , 62 Fed. Supp. 234 . … Weyl v. Commissioner , 48 Fed. (2d) 811, 812 ; St. Louis Union Trust Co. v. Burnet , 59 Fed. (2d) 922, 926 .

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.

Runyon v. Commissioner

8 T.C. 350 · United States Tax Court · Feb 19, 1947

See Commissioner v. Tower, 327 U. S. 280 ; Lusthaus v. Commissioner, 327 U. S. 293 ; Ed Dubinsky Durwood, 6 T. C. 682 ; Floyd D. Akers, 6 T. C. 693 ; Abe Schreiber, 6 T. C. 707 ; W. A. Belcher, 7 T. C. 182 ; and John G. … This court In Bozeman 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.

Simplified Tax Records, Inc. v. Commissioner

41 T.C. 75 · United States Tax Court · Oct 17, 1963

In American Automobile Assn. v. … Brown v. Helvering, 291 U.S. 193 (1934).

Trustee Corp. v. Commissioner

42 T.C. 482 · United States Tax Court · Jun 2, 1964

In the fall of 1955 the board of directors of Glazer Steel Corp. included Guilford Glazer, Louis A. Glazer, Jerome S. Glazer, and Ida B. Glazer. … Wells Fargo Bank & Union Trust Co. v. Commissioner, (C.A. 9) 163 F. 2d 521 ; Laurene Walker Berger, 7 T.C. 1339 ; and Bernard A. Rosenblatt, 8 T.C. 1245 .

Berry v. Commissioner

37 T.C.M. 326 · United States Tax Court · Feb 22, 1978

See Brown v. Johnson, supra ; Byrd v. Feilding, 238 S.W. 2d 614 (Ct. of Civ. App.); Mallam v. Trans-Texas Airways, 227 S.W. 2d 344 (Ct. of Civ. App.). … Brown v. Johnson, supra.

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.

Bazley v. Commissioner

4 T.C. 897 · United States Tax Court · Feb 28, 1945

Bazley, Petitioner, v. Commissioner of Internal Revenue, Respondent. J. Robert Bazley, Petitioner, v. Commissioner of Internal Revenue, Respondent Bazley v. … Isham , 17 Wall. 496 ; Superior Oil Co. v. Mississippi , 280 U.S. 390 ; *240 Jones v. Helvering , 71 Fed. (2d) 214 . In Commissioner v.

Roberts v. Commissioner

17 T.C. 1415 · United States Tax Court · Feb 29, 1952

Roberts and Florence V. Roberts, Petitioners, v. Commissioner of Internal Revenue, Respondent Roberts v. Commissioner Docket No. 24285 United States Tax Court 17 T.C. 1415 ; 1952 U.S. Tax Ct. … On December 26, 1944, the Corporation's board of directors, at a special meeting, voted to acquire from petitioner 500 shares of its capital stock.

Johnson v. Commissioner

25 T.C. 123 · United States Tax Court · Oct 27, 1955

Although a distinction of this nature was accepted in Keasbey & Mattison Co. v. United States, (C. … See Herberger v. Commissioner, (C. A. 9) 195 F. 2d 293, 295 , certiorari denied 344 U. S. 820 .

Wrather v. Commissioner

14 T.C.M. 345 · United States Tax Court · Apr 26, 1955

John Wrather and Nell Wrather, Husband and Wife v. Commissioner. Wrather v. Commissioner Docket No. 38267. United States Tax Court T.C. Memo 1955-104 ; 1955 Tax Ct. Memo LEXIS 235 ; 14 T.C.M. (CCH) 345 ; T.C.M. … By January 1952, the Cooperative had received $130,000 from the Brown Lease and by June 1953, $167,500 from the Kieffer "A" Lease.

Sika Chemical Corp. v. Commissioner

64 T.C. 856 · United States Tax Court · Aug 7, 1975

Findley, 25 T.C. 311 , 318 (1955), affd. per curiam 236 F. 2d 959 (3d Cir. 1956); Wilson Bros. & Co. v. … In American Processing & Sales Co. v. United States, 371 F. 2d 842 (Ct.

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 .