Case law

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.

Grant v. Commissioner

38 T.C. 493 · United States Tax Court · Jul 26, 1962

Abert and Peter King, as Trustees of the Trust Under Journal Employees' Stock Trust Agreement Dated May 15, 1937, Petitioner, v. Commissioner of Internal Revenue, Respondent Grant v. … Similar resolutions of authorizations were adopted by the board of directors of the Journal Company at special meetings held on November 25, 1955, November 23, 1956, and November 25, 1957.

Liddon v. Commissioner

22 T.C. 1220 · United States Tax Court · Sep 21, 1954

Liddon, Petitioner, v. Commissioner of Internal Revenue, Respondent. Maria Prothro Liddon, Petitioner, v. Commissioner of Internal Revenue, Respondent Liddon v. … At this meeting Oscar Sanders was elected to the board to fill the vacancy caused by Davis's resignation.

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.

Western Precipitation Corp. v. Henderson

9 T.C. 877 · United States Tax Court · Oct 31, 1947

Frank Shepard Co. v. Commissioner

9 T.C. 913 · United States Tax Court · Nov 6, 1947

Truax v. Corrigan, 257 U. S. 312 , cited in Green Bag Lumber Co., 3 T. C. 824, 829 . … The making of these expenditures was purely a voluntary action on the part of petitioner’s board of directors.

Herman v. Commissioner

84 T.C. 120 · United States Tax Court · Jan 30, 1985

Of the four, the premiums charged by the Exchange were the highest across the board. 2. … See generally Bender v. Commissioner, T.C. Memo. 1982-134 ; Justice Steel, Inc. v. Commissioner, T.C. Memo. 1980-466 ; Brown, v. Commissioner, T.C. Memo. 1979-434 ; Drury v. Commissioner, T.C. Memo. 1977-199 . Towne v.

Geo. W. Ultch Lumber Co. v. Commissioner

21 T.C. 382 · United States Tax Court · Dec 23, 1953

Ultch Lumber Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Geo. W. Ultch Lumber Co. v. Commissioner Docket No. 30930 United States Tax Court 21 T.C. 382 ; 1953 U.S. Tax Ct. … On January 25, 1908, at a meeting of petitioner's board of directors at which were present Geo. W. Ultch, J. W. Stevens, I. H. Gnagy, and C. L.

Webber v. Commissioner

144 T.C. 324 · United States Tax Court · Jun 30, 2015

Sewards v. … Servs., Inc. v.

B. C. Cook & Sons, Inc. v. Commissioner

59 T.C. 516 · United States Tax Court · Dec 29, 1972

This was the case in Charles Ilfeld Co. v. Hernandez, supra; and in United States v. Shelly Oil Co., supra, cited by the respondent. And in R. G. … Lucas v. American Code Co., 280 U.S. 445 (1930); Brown v. Helvering, 291 U.S. 193 (1934). It should not be used as an offset in another year because that would take it out of the proper accounting period.

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.

Johnston v. Commissioner

3 T.C. 799 · United States Tax Court · May 10, 1944

Rose v. Commissioner, 65 Fed. (2d) 616; Kell v. Commissioner, supra; Burnet v. Leininger, 285 U. S. 136 . … Unlike Mead v. Commissioner, 131 Fed. (2d) 323; Schroder v. Commissioner, supra; and Earp v.

Rainier Cos. v. Commissioner

61 T.C. 68 · United States Tax Court · Oct 23, 1973

(Formerly Sicks' Rainier Brewing Co.), Petitioner v. Commissioner of Internal Revenue, Respondent Rainier Cos. v. Commissioner Docket No. 6870-71 United States Tax Court 61 T.C. 68 ; 1973 U.S. Tax Ct. LEXIS 36 ; 61 T.C. … The board then approved a suggested prepared press release which subsequently was issued to the press.

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).

Fritschle v. Commissioner

79 T.C. 152 · United States Tax Court · Jul 27, 1982

Johnson v. … Allen v.

Thompson v. Commissioner

89 T.C. 632 · United States Tax Court · Sep 21, 1987

All Wage Board Grade 4 Bindery Workers who operate Smyth Sewing Machines and all Wage Board Grade 3 Bindery Workers who operate Singer Sewing Machines and Oversewing Machines have been and are entitled to craft status, but … In Thompson v.

Oahu Beach & Country Homes, Ltd. v. Commissioner

17 T.C. 1472 · United States Tax Court · Mar 12, 1952

The Commissioner relies on the authorization given by the board of directors of the petitioner corporation which provided that the secretary “continue negotiations with the Navy re condemnation of the Armstrong Tract.” … S. 229 ; Moody v. Wickard, 136 F. 2d 801 ; United States v. Sunset Cemetery Co., 132 F. 2d 163 ; Hanson Co. v. United States, 261 U. S. 581 .

Marquardt Corp. v. Commissioner

39 T.C. 443 · United States Tax Court · Nov 27, 1962

North American Oil v. Burnet, 286 U.S. 417 (1932); Brown v. Helvering, 291 U.S. 193 (1934). … North American Oil v. Burnet, supra; Healy v. Commissioner, supra; United States v. Lewis, 340 U.S. 590 (1951). Issue 2. Fixed Fee Retentions.

Metrocorp, Inc. v. Commissioner

116 T.C. 211 · United States Tax Court · Apr 13, 2001

See Leahy v. … The Federal Home Loan Bank Board (Bank Board) was an independent agency in the executive branch of the United States with broad discretionary powers over the Federal home loan bank system.

Kemon v. Commissioner

16 T.C. 1026 · United States Tax Court · May 14, 1951

Schafer v. Helvering, 299 U. S. 171 ; Van Suetendael v. Commissioner, 152 F. 2d 654 , affirming a Memorandum Opinion of this Court (Sept. 25, 1944); Leach Corp. v. Blacklidge, 23 F. Supp. 622 ; Warren Co. v. … S. 578 ; Stokes v. Rothensies, 61 F. Supp. 444 , affd., 154 F. 2d 1022 , and Helvering v. Fried, 299 U. S. 175 . These cases, as well as United States v.