Case law

Roberts v. Commissioner

10 T.C. 581 · United States Tax Court · Mar 31, 1948

We have examined Herbert's Laurel-Ventura v. Laurel Ventura Holding Corporation, 138 Pac. (2d) 43 , and Anders v. State Board of Equalization, 185 Pac. (2d) 883 (both from California courts), though they were not cited.

Souza v. Commissioner

33 T.C. 817 · United States Tax Court · Feb 8, 1960

Weible v. United States, supra. … Downs v. Commissioner, supra.

Sidney v. Commissioner

30 T.C. 1155 · United States Tax Court · Aug 25, 1958

On this date the board of directors of this corporation voted to increase the capital surplus of the corporation by the sum of $540,372.15, representing the difference between the original F. H. … Since the Court of Appeals for the Second Circuit has recently indicated in Glickman v. Commissioner, 256 F. 2d 108 , its concurrence in the opinion of the Court of Appeals for the Fourth Circuit in Burge v.

Gruen v. Commissioner

1 T.C. 130 · United States Tax Court · Nov 24, 1942

The elements essential for a valid gift are to be found in the following statement from Edson v. … See United States v. Klausner, 25 Fed. (2d) 608. Decisions will be entered wider Rule 50.

Sinclaire v. Commissioner

13 T.C. 742 · United States Tax Court · Nov 14, 1949

Commissioner v. Chase National Bank of New York, 82 Fed. (2d) 157; certiorari denied, 299 U. S. 552 ; Holderness v. Commissioner, 86 Fed. (2d) 137; Checkering v. … S. 636 ; Brown v. Commissioner, 119 Fed. (2d) 983; Millard v. Maloney, 121 Fed. (2d) 257; certiorari denied, 314 U. S. 636 .

Bradford Hotel Operating Co. v. Commissioner

26 T.C. 454 · United States Tax Court · Jun 6, 1956

Co. v. Kelly, 241 U. S. 485, 489 , 36 S. Ct. 630, 632 , 60 L. Ed. 1117 , L. R. … It must also be differentiated from a situation where the lessor is to pay the lessee interest on the deposited sum, as in the case relied upon by the Board. Commissioner v.

Heuer v. Commissioner

32 T.C. 947 · United States Tax Court · Jul 23, 1959

The affairs of the association are governed by a board of directors consisting of five shareholders elected each year. … Irby, Jr., 30 T.C. 1166 , on appeal (C.A. 5); Patchen v. Commissioner, (C.A. 5) 258 F. 2d 544 , affirming on this issue 27 T.C. 592 ; Hansen v.

Grabien v. Commissioner

48 T.C. 750 · United States Tax Court · Aug 24, 1967

Brown, Jr., 19 T.C. 87 (1952), affd. 215 F. 2d 697 (C.A. 5, 1954) ; Sturgeon v. McMahon, 155 F. Supp. 628 (S.D. N.Y. 1957), affirmed per curiam 255 F. 2d 685 (C.A. 2, 1958).

United Cancer Council v. Commissioner

109 T.C. 326 · United States Tax Court · Dec 2, 1997

Knight-Ridder Newspapers v. United States, 743 F.2d 781, 788 (11th Cir. 1984); Mailman v. Commissioner, 91 T.C. at 1084 ; Drazen v. Commissioner, 34 T.C. 1070, 1076 (1960). [Capitol Federal Savings & Loan v. … See Riley v. National Federation of Blind, 487 U.S. 781 (1988); Secretary of State of Md. v. J.H. Munson Co., 467 U.S. 947 (1984); Schaumburg v.

Berry v. Commissioner

41 T.C. 702 · United States Tax Court · Feb 28, 1964

Berry, Petitioner, v. Commissioner of Internal Revenue, Respondent Berry v. Commissioner Docket No. 3945-62 United States Tax Court 41 T.C. 702 ; 1964 U.S. Tax Ct. LEXIS 141 ; February 28, 1964 , Filed *141 1. … Such was the posture of the law in Texas when the Board considered the case of J. R.

Metcalf v. Commissioner

22 T.C.M. 1402 · United States Tax Court · Oct 7, 1963

Metcalf v. Commissioner. Metcalf v. Commissioner Docket No. 87563. United States Tax Court T.C. Memo 1963-277 ; 1963 Tax Ct. Memo LEXIS 71 ; 22 T.C.M. (CCH) 1402 ; T.C.M. (RIA) 63277 ; October 7, 1963 *71 1. … Dupont v. United States, 28 F. Supp. 122 (D.

Federal Laboratories, Inc. v. Commissioner

8 T.C. 1150 · United States Tax Court · May 29, 1947

Nicholson Pavement Co. v. Jenkins, 14 Wall. 422 . … As was said in Hatfield v.

Wheeler v. Commissioner

1 T.C. 640 · United States Tax Court · Feb 24, 1943

Welch v. Henry, 305 U. S. 134 ; United States v. Hudson, 299 U. S. 498 ; Cooper v. United States, 280 U. S. 409 ; Brushaber v. Union Pacific Railroad Co., 240 U. S. 1 . … Petitioners cite and strongly rely upon Nichols v. Coolidge, 274 U. S. 531 ; Blodgett v. Holden, 275 U. S. 142 ; and Untermyer v. Anderson, 276 U.

Cottrell v. Commissioner

72 T.C. 489 · United States Tax Court · Jun 13, 1979

See Estate of Halbach v. Commissioner, supra at 145; Jewett v. Commissioner, supra at 436. … Hill v. Commissioner, 63 T.C. 225, 251 (1974); Brown v. Commissioner, 47 T.C. 399, 410 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968).

Arlette Coat Co. v. Commissioner

14 T.C. 751 · United States Tax Court · May 4, 1950

As stated by the Circuit Court of Appeals for the Sixth Circuit in Rogers v. Commissioner, 111 Fed. (2d) 987, affirming 38 B. T. … The Board did not err in deciding that 50% penalties should be assessed. Victor A. Dorsey, 33 B. T. A. 295; Frank A. Weinstein, 33 B. T. A. 105.

Apollo Industries, Inc. v. Commissioner

44 T.C. 1 · United States Tax Court · Apr 2, 1965

Smoot Sand & Gravel Corp. v. … Dixie, Inc. v. Commissioner , 277 F. 2d 526 , 528 , affirming 31 T.C. 415 ; Barrow Mfg. Co., Inc. v. Commissioner , 294 F. 2d 79 , 81 , affirming a Memorandum Opinion of this Court; Motor Fuel Carriers, Inc. v.

Cox v. Commissioner

60 T.C. 461 · United States Tax Court · Jun 20, 1973

Cox, Petitioners v. Commissioner of Internal Revenue, Respondent Cox v. Commissioner Docket No. 551-72 United States Tax Court 60 T.C. 461 ; 1973 U.S. Tax Ct. LEXIS 104 ; 60 T.C. … Benefits based on work for a railroad are ordinarily paid by the Railroad Retirement Board.

Altmann v. Commissioner

20 T.C. 236 · United States Tax Court · Apr 30, 1953

Bernhard Altmann, Petitioner, v. Commissioner of Internal Revenue, Respondent Altmann v. Commissioner Docket No. 26558 United States Tax Court 20 T.C. 236 ; 1953 U.S. Tax Ct. … See Bernstein v. Van Heyghen Freres Societe Anonyme , 163 F. 2d 246 , passim (C. A. 2, 1947), certiorari denied 332 U.S. 772 ; Oetjen v. Central Leather Co ., 246 U.S. 297 ; Ricaud v. American Metal Co ., 246 U.S. 304 .

Atlas Tool Co. v. Commissioner

70 T.C. 86 · United States Tax Court · Apr 27, 1978

Merger and consolidation were described generally as follows in Applestein v. United Board & Carton Corp., 60 N.J. Super. 333 , 159 A.2d 146, 151 (Super. Ct. Ch. … Applestein v. United Board & Carton Corp., supra at 155; see William B. Riker & Son Co. v. United Drug Co., 79 N.J. Eq. 580 , 82 A. 930 (1912); Good v. Lackawanna Leather Co., 96 N.J. Super. 439 , 233 A.2d 201 (Super.

Estate of Wolf v. Commissioner

29 T.C. 441 · United States Tax Court · Dec 12, 1957

B. 160, 3 not to accept Dimock v. Corwin in the case of a decedent dying after June 30, 1952. … Wolfsen v. Smyth, 223 F. 2d 111 (C. A. 9); Brown v. United States, 37 F. Supp. 444 (Ct. Cl.). Therefore, we must examine Pennsylvania law in this connection.