Case law

Christensen v. Commissioner

40 T.C. 563 · United States Tax Court · Jun 21, 1963

At petitioner’s request Brown did not reveal this fund to others until 1958 or 1959, when members of the board of directors of the home were informed of it. … It distinguished the cases of Ambrosius v. Ambrosius, 239 Fed. 473 , and Eschen v.

Supply Division, Inc. v. War Contracts Price Adjustment Board

9 T.C. 1103 · United States Tax Court · Dec 15, 1947

See also Spaulding v. Douglas Aircraft Co., 154 Fed. (2d) 419; United States v. Lichter, 68 Fed. Supp. 19; affd., 160 Fed. (2d) 329; certiorari granted, 331 U. S. 802 ; United States v. Pownall, 65 Fed. … Nor are the provisions of section 403 (b) a limitation on the Board’s power to renegotiate under section 403 (c). See Spaulding v. Douglas Aircraft Co., supra.

Draper v. Commissioner

6 T.C. 209 · United States Tax Court · Feb 13, 1946

C. 275 ; Miller v. Commissioner, 144 Fed. (2d) 287; William E. Freeman, 4 T. C. 582 ; Oberwinder v. Commissioner, 147 Fed. (2d) 255; and Hubbell v. Commissioner, 150 Fed. (2d) 516. … United States, 36 Fed. (2d) 961, and V. T. Lilly, 14 B. T. A. 703.]

State Farm Road Corp. v. Commissioner

65 T.C. 217 · United States Tax Court · Nov 3, 1975

United States v. Chicago, Burlington & Quincy R. Co., supra. Drawing, upon the facts of Detroit Edison Co. v. Commissioner, supra, and Brown Shoe Co. v. … Co., supra, to distinguish Detroit Edison Co. v. Commissioner, supra, from Brown Shoe Co. v.

Woods v. Commissioner

92 T.C. 776 · United States Tax Court · Apr 11, 1989

See Newton v. Brown, 222 Neb. 605 , 386 N.W.2d 424 (1986). … See Newton v. Brown, supra; St. Pius X House of Retreats v. Camden Dioc., 88 N.J. 571 , 443 A.2d 1052 (1982).

City Bank of Washington v. Commissioner

38 T.C. 713 · United States Tax Court · Aug 23, 1962

Brown and Sons, a firm dealing in securities, puchased 5,277 shares of City Bank stock from numerous stockholders at $325 per share pursuant to an underwriting agreement which had been executed on March 31, 1959. … Court Holding Company, 324 U.S. 451 [331], and U.S. v. Cumberland Public Service Co., 338 U.S. 341 [451], and the numerous related cases.

Consolidated-Hammer Dry Plate & Film Co. v. Commissioner

49 T.C. 153 · United States Tax Court · Dec 6, 1967

United States v. Anderson, 269 U.S. 422, 424 (1926); Dixie Pine Co. v. Commissioner, 320 U.S. 516 (1944). … Brown Co., 8 B.T.A. 112 (1927). In the Brown case, petitioner was an accrual basis taxpayer reporting income on the fiscal year ended June 30.

Brown v. Comm'r

106 Tax Ct. Mem. Dec. (CCH) 630 · United States Tax Court · Dec 3, 2013

BROWN AND MARY M. BROWN, Petitioners v. … denied that Schneider was on board.

Wagner v. Comm'r

118 T.C. 330 · United States Tax Court · Apr 15, 2002

Corp. v. Lawyer’s Title Ins. Corp., 4 F.3d 605, 608 (8th Cir. 1993); Brown v. Hartshorne Pub. Sch. Dist., 926 F.2d 959, 961 (10th Cir. 1991); Robinson v. Willow Glen Acad., 895 F.2d 1168 , 1169 (7th Cir. 1990); Long v. … Board of Pardons and Paroles, 725 F.2d 306 (5th Cir. 1984); Cabrera v. Municipality of Bayamon, 622 F.2d 4, 6 (1st Cir. 1980); Humphreys v. United States, 272 F.2d 411, 412 (9th Cir. 1959); A.B. Dick Co. v.

Wilkinson v. Commissioner

71 T.C. 633 · United States Tax Court · Jan 25, 1979

United States, 340 U.S. 367, 374 (1951); Brown v. Walker, 161 U.S. 591, 599-600 (1896).” See also Figueiredo v. Commissioner, 54 T.C. 1508, 1512 (1970), affd. in an unpublished order (9th Cir., March 14, 1973). … This was one of two legislative efforts to discourage frivolous appeals. 5 In 1933 the Board of Tax Appeals first exercised its powers under section 911 of the Revenue Act of 1926 in Coombs v.

H. Grady Manning Trust v. Commissioner

15 T.C. 930 · United States Tax Court · Dec 27, 1950

Respondent relies principally on Gregory v. Helvering, 293 U. S. 465 ; Bazley v. Commissioner, 331 U. S. 737 and Adams v. Commissioner, (same citation) in support of his contentions. … Commissioner v. Kolb, 100 Fed. (2d) 920 and South Atlantic Steamship Line, 42 B. T. A. 705. Cf. Commissioner v. Gilmore’s Estate, et al., 130 Fed. (2d) 791, affirming 44 B. T. A. 881; Commissioner v.

Concord Village, Inc. v. Commissioner

65 T.C. 142 · United States Tax Court · Oct 28, 1975

Brown Shoe Co. v. Commissioner, 339 U.S. 583 (1950). 5 The funds, like those in Brown Shoe Co., are collected under contract, that being each member’s occupancy agreement with Concord. 339 U.S. at 589 n. 10. … Portland Cremation Assn. v.

Condo v. Commissioner

69 T.C. 149 · United States Tax Court · Oct 31, 1977

The petitioner acts affirmatively and does not “defend an action in court” in taking an appeal to the Board of Tax Appeals, and this board is not a court but an administrative body. … [Boyle v. Lakeview Creamery, 9 Cal.2d 16 , 68 P.2d 968, 970 (1937).] Thus California law clearly prevents suspended corporations from prosecuting or defending any action “defensive though it may be.” Brown v.

Hall v. Commissioner

15 T.C. 195 · United States Tax Court · Aug 31, 1950

Jackson v. Smietanka, 272 Fed. 970 ; S. P. Freeling, 7 B. T. A. 1238; Edwin B. DeGolia, 40 B. T. A. 845; cf. Brown v. Helvering, 291 U. S. 193 ; Astor Holding Corp. v. … Schaffner v. Standard Boiler & Plate Iron Co., 150 Ohio St. 454 , 83 N. E. (2d) 192. Petitioner places considerable reliance upon the case of Schneider v. Duffy, 43 Fed. (2d) 642. However, the facts in Schneider v.

BROWN v. COMMISSION OF INTERNAL REVENUE

42 T.C.M. 1460 · United States Tax Court · Oct 19, 1981

BROWN, NINA V. BROWN, MICHAEL ILITCH, MARIAN ILITCH, RICHARD G. SAUER, L. ELAINE SAUER, THOMAS P. CASEY, DOLORES A. CASEY, RONALD D. PRIEBE and RETA L. PRIEBE, Petitioners v. … Brown 1970 $ 15,835.46 and Nina V. Brown 1971 17,247.41 Michael Ilitch 1970 $ 21,666.91 and Marian Ilitch 1971 20,943.00 $ 3,712.00 1972 6,163.75 Richard G. Sauer 1970 $ 13,295.43 and L.

DAVID DUNG LE v. COMMISSIONER OF INTERNAL REVENUE

114 T.C. 268 · United States Tax Court · Apr 18, 2000

the Franchise Tax Board.” … See Insurance Corp. of Ireland, Ltd. v. Compagnie des Bauxites de Guinee, 456 U.S. 694, 702 (1982); see also Brown v. Commissioner, 78 T.C. 215, 217-218 (1982), and the cases cited therein.

Sana v. Comm'r

2015 T.C. Summary Opinion 72 · United States Tax Court · Dec 2, 2015

Stine v. United States, 92 Fed. … .”); see also Cleary v.

R. J. Brown Co. v. Commissioner

6 T.C.M. 1115 · United States Tax Court · Oct 13, 1947

Brown Company v. Commissioner. R. J. Brown Co. v. Commissioner Docket No. 12313. United States Tax Court 1947 Tax Ct. Memo LEXIS 61 ; 6 T.C.M. (CCH) 1115 ; T.C.M. … A resolution to that effect was adopted at a meeting of the board of directors held December 1, 1927. At the same meeting Scherer and Pfundt were voted salaries of $200 per month each.

Stockstrom v. Commissioner

4 T.C. 5 · United States Tax Court · Sep 18, 1944

Louis Stockstrom was and still is chairman of the board of directors of the American Stove Co. and a stockholder of that company. … We held, citing Commissioner v. Buck, 120 Fed. (2d) 775, and Ellis H. Warren, 45 B. T.

Placko v. Commissioner

74 T.C. 452 · United States Tax Court · May 28, 1980

See Colwell v. Commissioner, supra; Brown v. Commissioner, supra. … See Colwell v. Commissioner, supra; Brown v. Commissioner, supra.