Case law

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.

Block v. Comm'r

120 T.C. 62 · United States Tax Court · Jan 23, 2003

Ewing v. Commissioner, 118 T.C. 494, 497 (2002) (quoting Fernandez v. … Commissioner, supra at 499; Butler v. Commissioner, 114 T.C. 276, 290 (2000); Brown v. Commissioner, T.C. Memo. 2002-187 (jurisdiction limited to relief contemplated under section 6015).

Estate of Pfohl v. Commissioner

70 T.C. 630 · United States Tax Court · Aug 7, 1978

Morgan v. Commissioner, 309 U.S. 78, 80 (1940); Aldrich v. United States, 346 F.2d 37 (5th Cir. 1965); Estate of Hoenig v. … Teachers’ Retirement Board of New York, supra; Williston, supra at sec. 253. Cf. Estate of Dreyer v. Commissioner, 68 T.C. 275 (1977). The right of disaffirmance does not extend to the other party to the contract.

Tionesta Sand & Gravel, Inc. v. Commissioner

73 T.C. 758 · United States Tax Court · Jan 31, 1980

Mendenhall Corp. v. Commissioner, supra at 678-679. … The record indicates that on June 26,1978, the two trustees were two of the three members of the board of directors.

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.

Colorado County Federal Sav. & Loan Asso. v. Commissioner

36 T.C. 1167 · United States Tax Court · Sep 29, 1961

Colorado County Federal Savings and Loan Association, Petitioner, v. Commissioner of Internal Revenue, Respondent Colorado County Federal Sav. & Loan Asso. v. … Petitioner places reliance upon a resolution adopted by its board of directors on May 8, 1957. This resolution is set out in our summary of the facts above stated.

Eastern Color Printing Co. v. Commissioner

63 T.C. 27 · United States Tax Court · Oct 21, 1974

The Court of Claims in Movielab, Inc. v. … See Davant v. Commissioner, 366 F. 2d 874, 879 (C.A. 5, 1966), modifying 43 T.C. 540 (1965); Estate of Stauffer v.

P. G. Lake, Inc. v. Commissioner

4 T.C. 1 · United States Tax Court · Sep 15, 1944

Petitioner relies upon Musselman Hub-Brake Co. v. Commissioner, 139 Fed. (2d) 65, in this connection. … The amount of the bonus was ascertained after the close of the year and the board of directors determined the amount to be due and payable and ordered the payment “forthwith.”

Kirschenmann v. Commissioner

57 T.C. 524 · United States Tax Court · Jan 26, 1972

Burnet v. S. & L. Bldg. Corp., 288 U.S. 406, 414 (1933). … See Helvering v. Reynolds Co., 306 U.S. 110, 114-115 (1939).

Roberts v. Commissioner

60 T.C. 861 · United States Tax Court · Sep 6, 1973

Passengers boarded the gondola from the platform atop the tower base. … Minot Federal Savings & Loan Assn. v. United States, 435 F. 2d 1368, 1369-1371 (C.A. 8).

Ranch Springs, LLC, Ranch Springs Investors, LLC, Tax Matters Partner

United States Tax Court · Mar 31, 2025

(free on board) mine. 10 Mr. … Browning v. Commis- sioner, 109 T.C. 303, 320–24 (1997).

F. W. Woolworth Co. v. Commissioner

54 T.C. 1233 · United States Tax Court · Jun 15, 1970

Woolworth Co. v. … Petitioner’s two members of the British subsidiary’s board of directors did not regularly attend the meetings of the British subsidiary’s board of directors.

Lueders v. Commissioner

6 T.C. 587 · United States Tax Court · Mar 27, 1946

Scott on Trusts, sec. 156.3; Lehman v. Commissioner, supra; Blackman v. United States, 48 Fed. Supp. 362, 368. … The sole source of Frederick’s income was the corporation of which he was chairman of the board of directors.

McAllister v. Commissioner

42 T.C. 948 · United States Tax Court · Aug 25, 1964

of Directors of the Association pursuant to the authority vested in said Board of Directors by the by-laws of the Association. '6. … Flemming, 283 F. 2d 882 (C.A. 5, 1960), and Harper v. Flemming, 288 F. 2d 61 (C.A. 4, 1961).

Grob Bros. v. Secretary of War

9 T.C. 495 · United States Tax Court · Sep 30, 1947

In Spalding v. Douglas Aircraft Co., 154 Fed. (2d) 419, the court also passed on similar questions relating to the constitutionality of the act and declared that it violated no constitutional provisions. … extent of subcontracting, and rate of turn-over; (vii) such other factors the consideration of which the public interest and fair and equitable dealing may require, which factors shall be published in the regulations of the Board

Howard v. Commissioner

32 T.C. 1284 · United States Tax Court · Sep 28, 1959

Howard and Antoinette Lees Howard, Petitioners, v. Commissioner of Internal Revenue, Respondent Howard v. Commissioner Docket No. 62090 United States Tax Court 32 T.C. 1284 ; 1959 U.S. Tax Ct. … Jessie Lee Edwards , 22 T.C. 65 ; Johnson v. United States , 135 F. 2d 125 (C.A. 9), reversing 45 F. Supp. 377 (S.D.Cal.).

Black v. Commissioner

69 T.C. 505 · United States Tax Court · Dec 21, 1977

See Maher v. Roe, supra; Barter v. United States, supra. … Braunfeld v. Brown, 366 U.S. 599, 605-607 (1961).

Globe Tool & Die Mfg. Co. v. Commissioner

32 T.C. 1139 · United States Tax Court · Aug 27, 1959

Lucas v. American Code Co., 280 U.S. 445 ; Beacon Publishing Co. v. Commissioner, (C.A. 10) 218 F. 2d 697 ; reversing 21 T.C. 610 . They also, of course, accept the concept of Dixie Pine Co. v. … Continental Tie & Lumber Co. v. United States, 286 U.S. 290, 297-299 . * * * H. H. Brown Co., 8 T.C. [B.T.A.] 112 (Acq., VII- 1 C.B. 5 ). [Harbor Building Trust, 16 T.C. 1321 , 1335.]

Larrabee v. Stimson

17 T.C. 69 · United States Tax Court · Jul 26, 1951

Machine Company, Petitioner, v. War Contracts Price Adjustment Board, Respondent Larrabee v. Stimson Docket Nos. 150-R, 398-R, 601-R United States Tax Court 17 T.C. 69 ; 1951 U.S. Tax Ct. … R. v. Mottley , 219 U.S. 467 ; Steuart & Bro. v. Bowles , 322 U.S. 398 ; Ring Construction Corporation v. Secretary of War , 8 T. C. 1070 , affd. 178 F. 2d 714 , certiorari denied 339 U.S. 943 .

Investors Diversified Services, Inc. v. Commissioner

39 T.C. 294 · United States Tax Court · Nov 2, 1962

In Commissioner v. … Wickwire v.