Case law

Dallas Downtown Development Co. v. Commissioner

12 T.C. 114 · United States Tax Court · Jan 31, 1949

So stated, it seems clear that there was no sale of the property by the corporation at any time, no capital gain to it, General Utilities & Operating Co. v. Helvering, 296 U. S. 200 ; J. T. S. Brown's Son Co., 10 T. … We see nothing in Interstate Transit Lines v. Commissioner, 319 U. S. 590 , or Moline Properties, Inc. v. Commissioner, 319 U.

Ohmer Corp. v. War Contracts Price Adjustment Board

17 T.C. 544 · United States Tax Court · Sep 28, 1951

The War Contracts Price Adjustment Board has not determined separately the excessive profits of the petitioner or of Ohmer Register Company.

Estate of Brown v. Commissioner

33 T.C.M. 873 · United States Tax Court · Jul 31, 1974

BROWN, THOMAS GRAINGER, ADMINISTRATOR, W.W.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Brown v. Commissioner Docket No. 2124-73. United States Tax Court T.C. Memo 1974-201 ; 1974 Tax Ct. … Brown (hereinafter Karl) was appointed executor of decedent's estate. In that capacity, Karl filed a U.S.

Estate of Brown v. Commissioner

28 T.C.M. 497 · United States Tax Court · May 8, 1969

Brown, Deceased, G. C. Brown, Executor v. Commissioner. Estate of Brown v. Commissioner Docket No. 7060-65. United States Tax Court T.C. Memo 1969-91 ; 1969 Tax Ct. Memo LEXIS 206 ; 28 T.C.M. (CCH) 497 ; T.C.M. … Brown in the amount of $46,177.63. The sole issue for decision is what was the fair market value of 619 acres of land on May 13, 1962. Findings of Fact The decedent, Adelia E. Brown, died on May 13, 1962.

Charles G. Brown v. Commissioner

8 T.C.M. 717 · United States Tax Court · Aug 25, 1949

Brown v. Commissioner. Charles G. Brown v. Commissioner Docket No. 21094. United States Tax Court 1949 Tax Ct. Memo LEXIS 98 ; 8 T.C.M. (CCH) 717 ; T.C.M. (RIA) 49195 ; August 25, 1949 *98 John A. … The petitioner was married to Helen Wolk Brown in 1927. They had one child, a son, born about 1929.

Estate of Brown v. Commissioner

15 T.C.M. 1238 · United States Tax Court · Oct 31, 1956

Brown, Deceased, Mae Maltz Brown and Hiram S. Brown, Jr., Executors v. Commissioner. Estate of Brown v. Commissioner Docket No. 54269. United States Tax Court T.C. Memo 1956-240 ; 1956 Tax Ct. Memo LEXIS 51 ; 15 T.C.M. … Brown (hereinafter referred to as the decedent), who died May 4, 1950. Mae Maltz Brown was the decedent's wife, and Hiram S. Brown, Jr., his son.

Estate of Brown v. Commissioner

36 T.C.M. 375 · United States Tax Court · Mar 29, 1977

BROWN, Deceased, VIRGINIA HASH, Executrix and Personal Representative, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Brown v. Commissioner Docket No. 8022-75. United States Tax Court T.C. … Brown (one-quarter undivided interest), and Goldie C. Brown (one-quarter undivided interest).

Brown Cab Co. v. Commissioner

1 T.C.M. 450 · United States Tax Court · Jun 1, 1943

Brown Cab Co. v. Commissioner. Brown Cab Co. v. Commissioner Docket No. 101964. United States Tax Court 1943 Tax Ct. Memo LEXIS 274 ; 1 T.C.M. (CCH) 450 ; T.C.M. (RIA) 43262 ; June 1, 1943 *274 Scott P.

Brown Cab Co. v. Commissioner

1 T.C.M. 448 · United States Tax Court · Jan 20, 1943

Brown Cab Co., Inc. v. Commissioner. Brown Cab Co. v. Commissioner Docket No. 101964. United States Tax Court 1943 Tax Ct. Memo LEXIS 501 ; 1 T.C.M. (CCH) 448 ; T.C.M. (RIA) 43033 ; January 20, 1943 *501 B. L. … Brown, as sole heir of Pryor Brown, and were owned by him on December 31, 1936.

Joss v. Commissioner

56 T.C. 378 · United States Tax Court · May 18, 1971

Brown v. Commissioner, 415 F. 2d 310 (C.A. 4, 1969), affirming per curiam 50 T.C. 865 (1968). In Martha K. … In James v.

Aventis, Inc. and Subsidiaries

United States Tax Court · Jan 28, 2026

Petitioner paid Babcock & Brown $2,275,000 in exchange for renewing the FASIT and the rights granted in the put option agreement. Around July 2010 Chase acquired Dynamo. V. … Sys., Inc. v. Commissioner, 61 T.C. 367, 377–78 (1973). Babcock & Brown’s promotional materials and petitioner’s approval presentation characterized SAAN’s interest as stock or preferred stock.

Brown v. Comm'r

2017 T.C. Summary Opinion 29 · United States Tax Court · May 8, 2017

See Brown v. Commissioner, T.C. Summary Opinion 2016-89. … See Brown v. Commissioner, T.C.

Brown v. Comm'r

2017 T.C. Summary Opinion 24 · United States Tax Court · Apr 25, 2017

Summary Opinion 2017-24 UNITED STATES TAX COURT GREGORY ALAN BROWN, Petitioner v. … See Higgins v. Commissioner, 16 T.C. 140, 142-144 (1951); Jolson v. Commissioner, 3 T.C. 1184, 1186-1187 (1944).

Maresi v. Commissioner

6 T.C. 582 · United States Tax Court · Mar 26, 1946

A., 1st Cir.), 128 Fed. (2d) 618, decided long after the Humes case, a determination of the Board of Tax Appeals (Estate of Francis Browne Grinnell, 44 B. T. … Humes v. United States, supra.

Smoky Mountains Beverage Co. v. Commissioner

22 T.C. 1249 · United States Tax Court · Sep 23, 1954

Brown 40 Clyde B. Austin 40 R. H. Simmonds 40 Calvin Holmes 40 J. M. Walker 10 The above stockholders comprised petitioner's board of directors during the years involved. … Co. v. Commissioner , (C.

Mikel A. Brown, Sr. & Debra A. Brown v. Commissioner

2019 T.C. Memo. 69 · United States Tax Court · Jun 10, 2019

According to Reverend Brown, the CJC’s church board determines and approves this allowance annually, and in 2007 it was made in the form of two payments of $1,750 deposited into the Browns’ personal checking account each … Reverend Brown testified that the CJC’s church board approved his parsonage allowance at the start of each calendar year based on loan documentation that he provided.

Estate of Jephson v. Commissioner

81 T.C. 999 · United States Tax Court · Dec 28, 1983

Lucas, Moore’s Federal Practice, par. 12.21[2], at 2429 (2d ed. 1983) (citing Augustus v. Board of Public Instruction, 306 F.2d 862 (5th Cir. 1962); Brown & Williamson Tobacco Corp. v. … Lunsford v. United States, 570 F.2d at 229 ; Augustus v. Board of Public Instruction, 306 F.2d at 868 ; Dunbar & Sullivan Dredging Co. v. Jurgensen Co., 44 F.R.D. at 472 .

Michael E. Brown & Miriam L. Mercado-Brown v. Commissioner

2019 T.C. Memo. 30 · United States Tax Court · Apr 8, 2019

BROWN AND MIRIAM L. MERCADO-BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21096-15. Filed April 8, 2019. … See Barrett v. Commissioner, at *10; see also Green v.

Michael E. Brown & Miriam L. Mercado-Brown v. Commissioner

2019 T.C. Memo. 30 · United States Tax Court · Apr 8, 2019

BROWN AND MIRIAM L. MERCADO-BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21096-15. Filed April 8, 2019. … See Barrett v. Commissioner, at *10; see also Green v.

Warrensburg Bd. & Paper Corp. v. Commissioner

77 T.C. 1107 · United States Tax Court · Nov 16, 1981

[George Van Camp & Sons Co. v. American Can Co., 278 U.S. 245, 253 (1929).] … Wesley Heat Treating Co. v. Commissioner, 30 T.C. 10 (1958), affd. 267 F.2d 853 (7th Cir. 1959), and Pullman, Inc. v. Commissioner, 8 T.C. 292 (1947).