Case law

Luehrmann v. Commissioner

33 T.C. 277 · United States Tax Court · Nov 18, 1959

Black's Law Dictionary (4th ed.); Nichols v. Swickard , 211 Iowa 957 , 234 N.W. 846 , 847 . See also In re Cushman's Estate , 143 Misc. 432 , 257 N.Y. Supp. 582 , 586 ; Brown v. … of Roy & Titcomb, Inc. v.

Joseph Michael Ledbetter & Ashley Jones Ledbetter

United States Tax Court · May 25, 2023

See, e.g., Suriel v. Commissioner, 141 T.C. 507, 532 (2013); Alta V. Ltd. P’ship v. Commissioner, T.C. … See Primuth v. Commissioner, 54 T.C. 374, 377 (1970); Ayria v. Commissioner, T.C. Memo. 2022-123, at *4.

Gray v. Commissioner

5 T.C. 290 · United States Tax Court · Jun 21, 1945

See Roberson v. Pioneer Gas Co., 173 La. 313 ; 137 So. 46 ; Board of Commissioners of the Caddo Levee District v. Pure Oil Co., 167 La. 801 ; 120 So. 801 ; Shell Petroleum Corporation v. … In Logan v.

Ball v. Commissioner

47 T.C.M. 1684 · United States Tax Court · Apr 25, 1984

We applied the holding of the Lashells' case in Brown v. Commissioner, T.C. Memo. 1977-100 . *475 In Brown, the taxpayers were partners in a partnership and shareholders of a subchapter S corporation. … Brown's wholly owned corporation.

Sylvan v. Commissioner

65 T.C. 548 · United States Tax Court · Dec 16, 1975

See Wells Marine, Inc. v. Renegotiation Board, 54 T.C. 1189, 1193 (1970). SEC. 7502. TIMELY MAILING TREATED AS TIMELY PILING AND PAYING. … See discussion in Wells Marine, Inc. v. Renegotiation Board, supra at 1192 n. 3. See also Rich v. Commissioner, 250 F. 2d 170 (5th Cir. 1957).

Lawton v. Commissioner

33 T.C. 47 · United States Tax Court · Oct 19, 1959

In Albritton v. … Petitioners rely on Brown Wood Preserving Co. v. United States, (W.D. Ky.) — F.

Cummings v. Commissioner

60 T.C. 91 · United States Tax Court · Apr 23, 1973

During 1962, and since 1940, the principal occupation of the petitioner has been that of chairman of the board and chief executive officer of the Consolidated Foods Corp. (CFC). … However, he argues that we should overrule our two prior decisions and apply the doctrine of Arrowsmith v. Commissioner, 344 U.S. 6 (1952), and conclude as a matter of law that the loss was a capital loss.

David R. Webb Co. v. Commissioner

77 T.C. 1134 · United States Tax Court · Nov 19, 1981

Co. v. Commissioner, 54 F.2d 230 (1st Cir. 1931), affg. 22 B.T.A. 105 (1931); Brown Fence & Wire Co. v. Commissioner, 46 B.T.A. 344 (1942); F. S. Stimson Corp. v. … Hamburger Co. v.

Estate of Castleberry v. Commissioner

68 T.C. 682 · United States Tax Court · Aug 8, 1977

See Dobrowolski v. Wyman, 397 S.W.2d 930 (Tex. Civ. App. 1965). In addition, her control over the community income could not be exercised in fraud of decedent’s rights as by making a gift to a third person. See Brown v. … Brown, 282 S.W.2d 90 (Tex. Civ. App. 1955). See also 3 Simpkins, supra sec. 18.8, at p. 228; 1 Oakes, supra at 529.

Larkin v. Commissioner

48 T.C. 629 · United States Tax Court · Jul 31, 1967

Larkin; the board of directors consisted of Harold S. and Alan B. Larkin and their parents, Bessie and Joseph W. … Board meetings were held on an irregular basis, usually at the home of one of the directors. Bessie acted as the secretary at such meetings.

Ames v. Commissioner

112 T.C. 304 · United States Tax Court · May 28, 1999

See Brown v. Commissioner, T.C. Memo. 1994-282 . Tax Court Rules provide for discovery of information that is not privileged but is relevant to the subject matter involved in the pending case. See Rule 70(b). … See, e.g., Brown v. Commissioner, supra. Petitioner does not question the categorization of the CRL as attorney work product in the context of the criminal case.

Falk v. Commissioner

15 T.C. 49 · United States Tax Court · Jul 31, 1950

Howard v. Carusi, 109 U. S. 725 ; Russell v. United States Trust Co.. 127 Fed. 445 . In Edgar R. Stix, 4 T. … A somewhat similar situation was presented in Loggie v. Thomas, 152 Fed. (2d) 636.

Matut v. Commissioner

86 T.C. 686 · United States Tax Court · Apr 15, 1986

Bird v. United States, 187 U.S. 118, 124 (1902); General Motors Acceptance Corp. v. Whisnant, 387 F.2d 774, 778 (5th Cir. 1968); Uptagrafft v. United States, 315 F.2d 200, 204 (4th Cir. 1963). In Estate of Roy v. … See also Commissioner v. Brown, 380 U.S. 563 (1965); J.C. Penney Co. v. Commissioner, 312 F.2d 65 (2d Cir. 1962) affg. 37 T.C. 1013 (1962).

Klein v. Commissioner

15 T.C. 26 · United States Tax Court · Jul 19, 1950

Cumberland County v. LeMoyne, 318 Pa. 85 , 178 Atl. 32 . … Hale v. Helvering, 85 Fed. (2d) 819. See also Helvering v. Flaccus Oak Leather Co., 313 U. S. 247 .

Frizzell v. Commissioner

9 T.C. 979 · United States Tax Court · Nov 28, 1947

Updike v. Commissioner, 88 Fed. (2d) 807, 811. It was said in Igleheart v. … United States v.

Midtown Catering Co. v. Commissioner

13 T.C. 92 · United States Tax Court · Jul 18, 1949

In that case, quoting from Botany Worsted Mills v. United States, 278 U. S. 282 , we said: “When a statute limits a thing to be done in a particular mode, it includes the negative of any other mode.” … (a) Petition to the Board. — If a claim for refund of tax under this subchapter for any taxable year is disallowed in whole or in part by the Commissioner, and the disallowance relates to the application of section 711 (b

Gulf Power Co. v. Commissioner

10 T.C. 852 · United States Tax Court · May 17, 1948

C. 159 , with respect to accounting rules of the Civil Aeronautics Board. … Weiss v. Wiener, 279 U. S. 333 ; C. F. Mueller Co., 40 B. T. A. 195; cf. United States v. White Dental Mfg. Co., 274 U. S. 398 .

White v. Commissioner

5 T.C. 1082 · United States Tax Court · Nov 23, 1945

third person, did accompany the gift]. (3) The third class of cases contains those in which it is held that the primary donee is absolutely entitled to the whole interest given, without any rights in third persons, as in Brown … v.

Alleghany Corp. v. Commissioner

28 T.C. 298 · United States Tax Court · Apr 30, 1957

Welch v. Helvering, 290 U. S. 111 (1933); Commissioner v. Heininger, 320 U. S. 467 (1943); L. Heller & Son, Inc., 12 T. C. 1109 ; Hochschild v. Commissioner, (C. A. 2, 1947) 161 F. 2d 817 , reversing 7 T. … A. 375; Commissioner v. Chioago Dock & Canal Co., 84 Fed. (2d) 288; Kornhauser v. United States, 276 U.

Junior Miss Co. v. Commissioner

14 T.C. 1 · United States Tax Court · Jan 11, 1950

Commissioner v. Brouillard (C. C. A., 10th Cir.), 70 Fed. (2d) 154. … Commissioner v. Rector & Davidson (C. C. A., 5th Cir.), 111 Fed. (2d) 332; Commissioner v. Horseshoe Lease Syndicate (C. C. A. 5th Cir.), 110 Fed. (2d) 748; Pierre S. du Pont, 37 B. T. A. 1198, 1282; affd. (C. C.