Case law

Green Lumber Co. v. Commissioner

32 T.C. 1050 · United States Tax Court · Aug 13, 1959

The Green Lumber Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Green Lumber Co. v. Commissioner Docket No. 33248 United States Tax Court 32 T.C. 1050 ; 1959 U.S. Tax Ct. … Monthly averages in board feet were as follows: Board feet (round numbers) 1937 2,458,000 1938 2,020,000 1939 1,750,000 When petitioner's sales of demountable buildings for CCC camps are included in its 1939 business, the

Burke & Herbert Bank & Trust Co. v. Commissioner

10 T.C. 1007 · United States Tax Court · Jun 2, 1948

Co. v. Commissioner, 311 U. S. 55 ; Binder v. Welch (C. C. A., 9th Cir.), 107 Fed. (2d) 812. Petitioner cites George N. Klemyer, 20 B. T. … See Bierce, Ltd. v. Hutchins, 205 U. S. 340, 346 ; Schenck v. State Line Telephone Co., 238 N. Y. 308 , 144 N. E. 592, 593 ; Snow v. Alley, 156 Mass. 193 ; 30 N. E. 691, 692 . * * * *:!

Mattox v. Commissioner

2 T.C. 586 · United States Tax Court · Aug 14, 1943

The question which we have to decide is one which has often troubled the Board of Tax Appeals, now the Tax Court of the United States, and likewise has troubled the Federal courts. … Some of these cases are Blair v. Commissioner, 300 U. S. 5 ; Helvering v. Eubank, 311 U. S. 122 ; Helvering v. Horst, 311 U. S. 112 ; Harrison v. Schaffner, 312 U. S. 579 .

Titcher v. Commissioner

57 T.C. 315 · United States Tax Court · Dec 8, 1971

This Agreement is conditioned upon receiving the approval of the Board of Trustees of the Devereux Foundation, and shall not be binding upon said Foundation until a Resolution is properly passed by the Board of Trustees approving … Hildebrand v. Beck, 196 Cal. 141, 145-146 , 236 P. 301, 303 ; Norris v. San Mateo County Title Co., 37 Cal. 2d 269, 273 , 231 P. 2d 493, 495 ; Hastings v. Bank of America, 79 Cal.

Investors Diversified Services, Inc. v. Commissioner

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

In Commissioner v. … Wickwire v.

American New Covenant Church v. Commissioner

74 T.C. 293 · United States Tax Court · May 19, 1980

Dartmouth College v. Woodward, 17 U.S. 518, 636 (1819). … Citizen Housing v. Commissioner, 72 T.C. 372 (1979).

Stein v. Commissioner

14 T.C. 494 · United States Tax Court · Mar 29, 1950

Eisner v. Macomber , 252 U.S. 189 . … Unlike the situation in Bogardus v.

Plainfield-Union Water Co. v. Comm'r

39 T.C. 333 · United States Tax Court · Nov 5, 1962

The Board held the expenditure deductible. In Regenstein v. Edwards, 121 F. Supp. 952 (M.D. Ga.), the floor of the third story of landlord’s building sagged. … Co. v. United States, supra, a deduction was allowed for the elimination of water pockets under railroad tracks.

Monaghan v. Commissioner

42 T.C.M. 27 · United States Tax Court · Jun 8, 1981

MONAGHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PETER J. MONAGHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Monaghan v. Commissioner Docket Nos. 10068-78, 2090-79. … Brown has published one book on Murillo and one on seventeenth century Spanish painting. J. Brown, Murillo and His Drawings (1976); J. Brown, Images and Ideas in Seventeenth Century Spanish Painting (1978).

Henry v. Commissioner

4 T.C. 423 · United States Tax Court · Dec 7, 1944

(Stinson estate) v. … Sec. 319 (c) of the Revenue Act of 1926, as amended by sec. 809 (e) of the Revenue Act of 1938: “If the Board finds that there Is no deficiency and further finds that the executor has made an overpayment of tax, the Board

Heintz v. Commissioner

25 T.C. 132 · United States Tax Court · Oct 27, 1955

Heintz, Petitioner, v. Commissioner of Internal Revenue, Respondent. William S. Jack, Petitioner, v. Commissioner of Internal Revenue, Respondent Heintz v. … At the request of counsel for the purchasing group, minutes relating a meeting of the board of directors of Jack & Heintz, Inc., on March 1, 1946, were drafted.

Oak Hill Finance Co. v. Commissioner

40 T.C. 419 · United States Tax Court · May 28, 1963

Marshall was a direct stockholder therein and five of the six noteholders were members of its board of directors and entitled to participate in its management. … United States v. South Georgia Ry. Co., 107 F. 2d 3 (C.A. 5, 1939); Jewel Tea Co. v. United States, 90 F. 2d 451 (C.A. 2, 1937). Decision will be entered under Rule 50.

Springfield Plywood Corp. v. Commissioner

18 T.C. 17 · United States Tax Court · Apr 4, 1952

Springfield Plywood Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Springfield Plywood Corp. v. … Our Board is entirely for the deal, but it was suggested that we might extend the courtesy to Mr.

Campbell Chain Co. v. Commissioner

16 T.C. 1402 · United States Tax Court · Jun 20, 1951

Jur., Time, secs. 19, 20, and cases cited in Union National Bank v. Lamb, supra, and Sherwood Bros. v. District of Columbia (C. A. D. C.), 113 F. 2d 162 . … In Sherwood Bros. v. District of Columbia, supra, the court was concerned with the timeliness of a claim for refund of taxes filed with the Board of Tax Appeals for the District of Columbia.

Keeble v. Commissioner

2 T.C. 1249 · United States Tax Court · Dec 29, 1943

C. 1927); Geneva Cooperage Co. v. Brown, 124 Ky. 16 ; 98 S. W. 279 . As we view it, this question need not be labored. … Knowlton v. Moore, 178 U. S. 41 ." Maguire v. Commissioner, 313 U. S. 1 .

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.

Adams v. Commissioner

74 T.C. 4 · United States Tax Court · Apr 3, 1980

Welch v. Helvering, 290 U.S. 111 (1933); Rule 142, Tax Court Rules of Practice and Procedure. … Gregory v. Helvering, 293 U.S. 465 (1935). In Smyers v. Commissioner, 57 T.C. 189 (1971), the taxpayers’ controlled corporation issued purported section 1244 stock for cash.

Indiana Crop Improv. Ass'n v. Commissioner

76 T.C. 394 · United States Tax Court · Feb 26, 1981

See Professional Standards Review v. Commissioner, 74 T.C. 240 (1980). … This research is totally dissimilar to that undertaken in Underwriters’ Laboratories, Inc. v.

Albert v. Commissioner

13 T.C. 129 · United States Tax Court · Jul 22, 1949

Albert, Petitioner, v. Commissioner of Internal Revenue, Respondent Albert v. Commissioner Docket No. 19152 United States Tax Court 13 T.C. 129 ; 1949 U.S. Tax Ct. … The issue for decision is whether the Commissioner erred in disallowing a deduction of $ 717.91 claimed as ordinary and necessary expenses paid for traveling and board and lodging while away from home in pursuit of a trade

Victory Sand & Concrete, Inc. v. Commissioner

61 T.C. 407 · United States Tax Court · Jan 2, 1974

In Palmer v. … In Helvering v.