Case law

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.

Lundeen v. Commissioner

33 T.C. 19 · United States Tax Court · Oct 9, 1959

See, in that connection, Helvering v. Northwest Steel Rolling Mills, Inc., 311 U.S. 46 ; United States v. Ogilvie Hardware Co., supra; United States v. Lesoine, 203 F. 2d 123 . … On that date, and pursuant to the resolution of its board of directors, it in fact distributed $100,000 to its common stockholders pro rata, which under the provisions of 115 (a) and (b) constituted the payment of a taxable

Estate of Greenberg v. Commissioner

76 T.C. 680 · United States Tax Court · Apr 27, 1981

Prior to the settlement agreement, Daniel discussed the estate’s dispute with the bank at a Telecor board meeting in response to concern expressed by bank officials to some Telecor board members. … Estate of Thompson v. Commissioner, 74 T.C. 858, 861 (1980); Estate of Hagmann v. Commissioner, 60 T.C. 465 (1973), affd. per curiam 492 F.2d 796 (5th Cir. 1974). Cf. Shedd v.

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.

Shirley v. Commissioner

29 T.C.M. 1450 · United States Tax Court · Nov 17, 1970

Browning 250 George L. Browning 250 R. A. Martin 125 J. H. Mitchell 125 Herman Gunther 125 J. P. Shirley, Sr 125 Total 1,000 George L. Browning, M. M. Browning, J. Stanley Mullins, R. A. Martin, J. H. … Lewis v.

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).

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.

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.

Universal Steel Co. v. Commissioner

5 T.C. 627 · United States Tax Court · Aug 22, 1945

See Helvering v. National Grocery Co., 304 U. S. 282 , and many similar cases. In the numerous discussions and conclusions in cases of this character there is no set standard of measurement. … Decision will be entered v/nder Rule 60.

Metzger v. Commissioner

88 T.C. 834 · United States Tax Court · Apr 9, 1987

Continuous tenure shall be granted only by action of the Board of Trustees upon the recommendation of the President. … In Bent v.

Hicks Nurseries, Inc. v. Commissioner

62 T.C. 138 · United States Tax Court · May 6, 1974

In ruling that it did have such power, the Board stated that the “deficiency notice establishes the jurisdiction of the Board to hear and determine all the issues joined in an appeal therefrom.” 30 B.T.A. at 79 . … Tribble v. Bruin, 279 F. 2d 424 (C.A. 4, 1960).

Benjamin v. Commissioner

66 T.C. 1084 · United States Tax Court · Sep 30, 1976

See, e.g., United States v. Davis, 397 U.S. 301 (1970); Ballenger v. … United States v. Davis, supra; Hasbrook v. United States, 343 F.2d 811 (2d Cir. 1965). See Bradbury v.

Eastern R. & L. Co. v. Commissioner

12 T.C. 869 · United States Tax Court · May 26, 1949

McCutchin Drilling Co. v. Commissioner, 143 Fed. (2d) 480; Wilson Bros. & Co. v. Commissioner, 124 Fed. (2d) 606. … See McCutchin Drilling Co. v. Commissioner, supra; Wilson Bros. & Co. v. Commissioner, supra; Helvering v. National Grocery Co., supra; Whitney Chain & Manufacturing Co. v. Commissioner, supra.

508 Clinton St. Corp. v. Commissioner

89 T.C. 352 · United States Tax Court · Aug 25, 1987

Kellogg v. Commissioner, 88 T.C. 167, 176 (1987); Atlantic Veneer Corp. v. Commissioner, 85 T.C. 1075, 1084 (1985), affd. 812 F.2d 158 (4th Cir. 1987); Estate of Rosenberg v. … Brown v. Commissioner, 78 T.C. 215, 218 (1982). The question of jurisdiction is fundamental and once raised must be addressed. Naftel v. Commissioner, 85 T.C. 527, 530 (1985); Wheeler’s Peachtree Pharmacy, Inc. v.

Santa Anita Consol., Inc. v. Commissioner

50 T.C. 536 · United States Tax Court · Jul 2, 1968

See John Kelley Co. v. … Relying on United States v. Davis, 370 U.S. 65 (1962), and Welch v.

Crescent Wharf & Warehouse Co. v. Commissioner

59 T.C. 751 · United States Tax Court · Mar 7, 1973

Dixie Pine Products Co. v. Commissioner, 320 U.S. 516, 519 . The Court in Thriftmart held that neither of the requirements of that test was met on the record before it. … Brown v. Helvering, 291 U.S. 193, 201-202 . Decision will be entered under Rule 50.

Keller v. Commissioner

77 T.C. 1014 · United States Tax Court · Oct 29, 1981

Justice Holmes, speaking for the Supreme Court in Klein v. Board of Supervisors, 282 U.S. 19, 24 (1930), about the nature of corporations: "But it leads nowhere to call a corporation a fiction. … Y.) v.

Gordon v. Commissioner

63 T.C. 501 · United States Tax Court · Jan 30, 1975

Hill v. Philpott, 445 F. 2d 144 (C.A. 7, 1971); Vonder Ahe v. Howland (C.A. 9, 1973, 31 AFTR 2d 73-1075, 73-1 USTC par. 9333 ), reversing (N.D. Cal. 1971, 27 AFTR 2d 71-1176, 71-1 USTC par. 9315 ). … United States v. Blank, 459 F. 2d 383 (C.A. 6, 1972), certiorari denied 409 U.S. 887 (1972).

Neely v. Commissioner

115 T.C. 287 · United States Tax Court · Sep 27, 2000

See Romann v. Commissioner, 111 T.C. 273, 280 (1998); Normac, Inc. & Normac Intl. v. Commissioner, 90 T.C. 142, 146-147 (1988); Brown v. Commissioner, 78 T.C. 215, 218 (1982). … See Genesis Oil & Gas, Ltd. v. Commissioner, 93 T.C. 562, 564 (1989); Robinson v. Commissioner, 57 T.C. 735, 737 (1972); Badger Materials, Inc. v. Commissioner, 40 T.C. 1061, 1063 (1963).