Case law

Jamison v. Commissioner

8 T.C. 173 · United States Tax Court · Jan 28, 1947

. * * * In Stokes v. … In Higgins v. Commissioner, 312 U.

Daggitt v. Commissioner

23 T.C. 31 · United States Tax Court · Oct 13, 1954

Helvering v. Griffiths, supra; Helvering v. Sprouse and Strassburger v. Commissioner, both reported in 318 U. S. 604 . In the Griffiths case the Supreme Court felt that it was precluded from reexamining Eisner v. … We hold that Eisner v. Macomber is controlling here.

Albertson's, Inc. v. Commissioner

95 T.C. 415 · United States Tax Court · Oct 9, 1990

The participant of the director DCA deferred 100 percent of his monthly retainer fees and board and committee meeting fees. … (The plan for the corporate director deferred 100 percent of his monthly retainer fee, board meeting fees, and committee meeting fees.)

S & B Restaurant, Inc. v. Commissioner

73 T.C. 1226 · United States Tax Court · Mar 31, 1980

Middle Atlantic Distributors v. Commissioner, 72 T.C. 1136, 1145 (1979); Grossman & Sons, Inc. v. Commissioner, 48 T.C. 15, 31 (1967). … See Tank Truck Rentals v. Commissioner, supra at 36.

Becken v. Commissioner

5 T.C. 498 · United States Tax Court · Jul 27, 1945

A. 29; Raleigh v. United States, 5 Fed. Supp. 622. … Rogers, Brown & Crocker Bros., Inc., 32 B. T. A. 307. Petitioner is therefore entitled to a deduction of the amount of $892.61 in the computation of gross sales for the taxable year. American Lace Mfg. Co., 8 B. T.

Truesdell v. Comm'r

89 T.C. 1280 · United States Tax Court · Dec 30, 1987

Edward Brown prepared the corporate income tax return for Asphalt Patch for the taxable year ended March 31, 1978. … Brown obtained information for the return from Asphalt Patch’s general ledger that he obtained from Moard Bookkeeping Service.

Weyl-Zuckerman & Co. v. Commissioner

23 T.C. 841 · United States Tax Court · Feb 14, 1955

Weyl-Zuckerman & Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Weyl-Zuckerman & Co. v. Commissioner Docket No. 43504 United States Tax Court 23 T.C. 841 ; 1955 U.S. Tax Ct. … However, prior to the consummation of the sale, the board of directors of McDonald Ltd., on December 21, 1946, adopted a resolution declaring a dividend in kind of the mineral rights in the Henning Tract.

Weill v. Commissioner

17 T.C. 318 · United States Tax Court · Sep 20, 1951

Commissioner, 165 F. 2d 705 ; Brown v. Commissioner, 148 F. 2d 468 ; Leonhard Felix Fuld, 44 B. T. A. 1268, affd. 139 F. 2d 465 . … A. 865, referring to Hutchings v.

BERETTA v. COMMISSIONER

1 T.C. 86 · United States Tax Court · Nov 20, 1942

Beretta, Petitioner, v. Commissioner of Internal Revenue, Respondent. Sallie Ward Beretta, Petitioner, v. Commissioner of Internal Revenue, Respondent BERETTA v. … As we have already stated, the cases of Bynum v. Commissioner, supra , *60 and Commissioner v.

Mills v. Commissioner

3 T.C. 95 · United States Tax Court · Jan 21, 1944

Especially relied upon is Commissioner v. O. P. P. … See Commissioner v.

Havey v. Commissioner

12 T.C. 409 · United States Tax Court · Mar 23, 1949

Havey, Petitioner, v. Commissioner of Internal Revenue, Respondent Havey v. Commissioner Docket No. 16165 United States Tax Court 12 T.C. 409 ; 1949 U.S. Tax Ct. … Held , expense of travel, board and room, and miscellaneous items at two resort hotels in New Jersey and at a ranch in Arizona incurred by petitioner and his wife, who had suffered a coronary occlusion approximately two years

Brooks v. Commissioner

89 T.C. 43 · United States Tax Court · Jul 6, 1987

Ballard v. Board of Trustees of Police Pension Fund, 263 Ind. 79 , 324 N.E.2d 813, 815-816 (1975); see also City of Greenwood v. Smith, 172 Ind. App. 552 , 361 N.E.2d 168 (1977). … White, Inc. v. Commissioner, 55 T.C. 729 (1971), affd. per curiam 458 F.2d 989 (3d Cir. 1972).

Martin Ice Cream Co. v. Comm'r

110 T.C. 189 · United States Tax Court · Mar 17, 1998

On June 15, 1988, the MIC board of directors, consisting of Arnold, Martin, and Mr. … Accordingly, as we noted in Alondra Indus., Ltd. v. Commissioner, T.C. Memo. 1996-32 , and Brown v. Commissioner, T.C.

Schultz v. Commissioner

59 T.C. 559 · United States Tax Court · Jan 22, 1973

The Supreme Court stated in Healy v. … The simultaneous purchases were duly approved by the board and stockholders of OBA and FJS.

South Texas Commercial Nat'l Bank v. Commissioner

7 T.C. 764 · United States Tax Court · Sep 19, 1946

At the hearing of this case the chairman of the board of directors of the trustor-trustee bank stated that the trust agreement was drawn in its existing form because the bank did not wish to become obligated in such a way … See Commissioner v. Buck, 120 Fed. (2d) 775; and Stockstrom v.

Ann Arbor Dog Training Club, Inc. v. Commissioner

74 T.C. 207 · United States Tax Court · Apr 29, 1980

Better Business Bureau v. United States, 326 U.S. 279, 283 (1945). … Although we need not follow respondent’s position as urged in his 1971 revenue ruling (see Browne v. Commissioner, 73 T.C. 723 (1980) (concurring opinion); Estate of Lang v.

Estate of Marine v. Commissioner

97 T.C. 368 · United States Tax Court · Sep 23, 1991

The Board of Tax Appeals denied the estate’s claimed charitable deduction of such amount. … The decision of the Board is affirmed. [Knoernschild v. Commissioner, 97 F.2d at 215 .] The Seventh Circuit, in Knoernschild, relied upon Mississippi Valley Trust Co. v. Commissioner, 72 F.2d 197 (8th Cir. 1934).

Wichita Terminal Elevator Co. v. Commissioner

6 T.C. 1158 · United States Tax Court · May 24, 1946

Commissioner v. Court Holding Co., 324 U. S. 331 ; Meurer Steel Barrel Co. v. Commissioner, 144 Fed. (2d) 282; Taylor Oil & Gas Co. v. Commissioner, 47 Fed. (2d) 108; Hellebush v. … Walz v. Fidelity-Phoenix Fire Ins. Co. of New York, 10 Fed. (2d) 22; certiorari denied, 271 U. S. 665 ; Equipment Acceptance Corporation v. Arwood Can Mfg. Co., 117 Fed. (2d) 442; Hann v.

WOLF v. COMMISSIONER

43 T.C. 652 · United States Tax Court · Feb 17, 1965

On March 4, 1958, its board of directors consisted of petitioner, White, Haynes, and Tritt. … Gregory v. Helvering, 293 U.S. 465 ; Griffiths v. Helvering, 308 U.S. 355 ; Higgins v. Smith, 308 U.S. 473 ; Commissioner v. Court Holding Co., 324 U.S. 331 ; Bazley v. Commissioner, 331 U.S. 737 ; United States v.

Estate of Branson v. Commissioner

113 T.C. 6 · United States Tax Court · Jul 13, 1999

In Lasky v. … Commissioner, 140 F.2d 263 (2d Cir. 1944), affg. an unreported Order of the Board of Tax Appeals; Denholm & McKay Co. v.