Case law

Haag v. Commissioner

88 T.C. 604 · United States Tax Court · Mar 16, 1987

Wilson v. … Keller v.

Ye Mystic Krewe of Gasparilla v. Commissioner

80 T.C. 755 · United States Tax Court · Apr 25, 1983

The public were not permitted to board the vessel, but they were permitted to take photographs and view the ship from the pier without charge. … See and compare Scofield v. Corpus Christi Golf & Country Club, 127 F.2d 452 (5th Cir. 1942), and Koon Kreek Klub v. Thomas, 108 F.2d 616 (5th Cir. 1939), with United States v.

Green v. Commissioner

7 T.C. 263 · United States Tax Court · Jun 28, 1946

The Board of Tax Appeals held that Warren was taxable, as grantor, upon the income of the trusts. … See also Edmonds v.

Joseph B. Eastman Corp. v. Commissioner

16 T.C. 1502 · United States Tax Court · Jun 29, 1951

Eastman Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Joseph B. Eastman Corp. v. Commissioner Docket No. 25986 United States Tax Court 16 T.C. 1502 ; 1951 U.S. Tax Ct. … Petitioner on brief specifically asks us to reexamine the implications of Willingham v.

BONNER v. COMMISSIONER

2001 T.C. Summary Opinion 170 · United States Tax Court · Oct 25, 2001

Summary Opinion 2001-170 UNITED STATES TAX COURT CELESTE BONNER AND LOUIS BONNER, JR., Petitioners v. … Brown kept a payment ledger that indicates that the Browns paid petitioner routinely during 1998 for his work.

Money v. Commissioner

89 T.C. 46 · United States Tax Court · Jul 6, 1987

Ballard v. Board of Trustees of Police Pension Fund, 263 Ind. 79 , 324 N.E.2d 813, 815-816 (1975); see also City of Greenwood v. Smith, 172 Ind. App. 552 , 361 N.E.2d 168 (1977). … Cook & Sons, Inc. v.

Hartz Mountain Industries, Inc. v. Commissioner

93 T.C. 521 · United States Tax Court · Oct 31, 1989

In his request, respondent requested documents, notes and minutes of board meetings pertaining to the negotiations, and settlement agreement entered into between Hartz and Robins. … See Federal Paper Board Co. v. Commissioner, 90 T.C. 1011, 1024 (1988).

Plumstead Theatre Soc., Inc. v. Commissioner

74 T.C. 1324 · United States Tax Court · Sep 18, 1980

See Better Business Bureau v. United States, 326 U.S. 279 (1945). … Industrial Aid for the Blind v. Commissioner, 73 T.C. 96 (1979).

Click v. Commissioner

78 T.C. 225 · United States Tax Court · Feb 16, 1982

Wagensen v. Commissioner, 74 T.C. 653, 660 (1980); Biggs v. Commissioner, 69 T.C. 905, 914 (1978). The petitioner bears the burden of proving that she had the requisite investment intent. Regals Realty Co. v. … Approximately 2 weeks later, the corporation’s board of directors decided to liquidate and sell the property.

Raymond v. Comm'r

119 T.C. 191 · United States Tax Court · Oct 22, 2002

Neely v. Commissioner, 115 T.C. 287, 290 (2000); Romann v. Commissioner, 111 T.C. 273, 280 (1998); Normac, Inc. v. Commissioner, 90 T.C. 142, 146-147 (1988); Brown v. Commissioner, 78 T.C. 215, 218 (1982). … See Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). A.

Professional Standards Review Organization v. Commissioner

74 T.C. 240 · United States Tax Court · May 8, 1980

V 1972). … Respondent, citing Better Business Bureau v. United States, 326 U.S. 279 (1945), Baltimore Regional Joint Board Health and Welfare Fund, Amalgamated Clothing & Textile Workers Union v.

Grogan Manufacturing Co. v. Commissioner

22 T.C. 161 · United States Tax Court · Apr 28, 1954

thousand board feet as “1941 cost of timber used” and $3.25 per thousand as “1942 cost of timber used.” … established either the quantity of such growth or the amount of its income in the taxable years which resulted therefrom, and any determination of such amounts by us would of necessity be after the manner indicated in Cohan v.

Estate of Brandon v. Commissioner

86 T.C. 327 · United States Tax Court · Mar 10, 1986

In addition, decedent was a member of the board of directors of the Helena “Rice Dryer” board which was in the midst of a $1.3-million lawsuit. … Estate of Barrett v.

Nichols v. Commissioner

32 T.C. 1322 · United States Tax Court · Sep 29, 1959

The Board of Tax Appeals, relying on Lucas v. … Among the cases are Mead v. Commissioner, 131 Fed. (2d) 323; Schroder v. Commissioner, 134 Fed. (2d) 346; Earp v. Jones, 131 Fed. (2d) 292; Tinkoff v.

Lare v. Commissioner

62 T.C. 739 · United States Tax Court · Aug 29, 1974

Bank v. United States, 294 U.S. 120 (1935); Sanders v. Commissioner, 225 F. 2d 629 (C.A. 10, 1955). … See United States v. Gilmore, 372 U.S. 39 (1963); Woodward v. Commissioner, 397 U.S. 572 (1970); United States v. Hilton Hotels, 397 U.S. 580 (1970); Vincent Boagni, Jr., 59 T.C. 708, 713 (1973).

Amazon

108 T.C.M. 588 · United States Tax Court · Dec 10, 2014

See Grandbouche v. … See Brown v. City of Syracuse, 648 F. Supp. 2d 461, 466 (N.D.N.Y. 2009); Fed. R. Evid. 403 (permitting court to exclude “cumulative evidence”).

Dixie, Inc. v. Commissioner

31 T.C. 415 · United States Tax Court · Nov 19, 1958

In addition to the members of the board of directors, these meetings were attended by Kalph E. … K O M A, Inc. v. Commissioner, 189 F. 2d 390 (C. A. 10, 1951), affirming a Memorandum Opinion of this Court dated December 14, 1949; McCutchin Drilling Co. v. Commissioner, 143 F. 2d 480 (C.

Novelart Mfg. Co. v. Commissioner

52 T.C. 794 · United States Tax Court · Aug 11, 1969

Scripps Newspapers, 44 T.C. 453 ; Smoot Sand & Gravel Corporation v. … In United States v.

Crimi v. Comm'r

105 T.C.M. 1330 · United States Tax Court · Feb 14, 2013

Brown completed the Irondale Manor plan on or around January 30, 1997. … Brown submitted to the board, among other items, an Environmental Impact Statement (EIS).9 The board also noted that petitioner should be prepared to address issues of wetlands, detention basis, and 8 Under

Funk v. Commissioner

14 T.C. 198 · United States Tax Court · Feb 14, 1950

In Funk v. … Funk v. Commissioner, Board of Tax Appeals (now the Tax Court of the United States) Docket No. 111193, hereinafter called the Wilfred J.