Case law

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.

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.)

Darco Realty Corp. v. Commissioner

20 T.C.M. 544 · United States Tax Court · Apr 18, 1961

Darco Realty Corporation v. Commissioner. Darco Realty Corp. v. Commissioner Docket No. 72287. United States Tax Court T.C. Memo 1961-110 ; 1961 Tax Ct. Memo LEXIS 239 ; 20 T.C.M. (CCH) 544 ; T.C.M. … Brown 5,000 Frances Herzog 5,000 Sidney Wilde 20,000 David S.

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.

Houser v. Commissioner

96 T.C. 184 · United States Tax Court · Feb 13, 1991

On August 21, 1985, Koehn and Fred Williams (hereinafter sometimes referred to as Williams), of the Ohio Board of Pharmacy, came to petitioner’s office. … Mapp v. Ohio, 367 U.S. 643 (1961); Wolf v. Colorado, 338 U.S. 25 (1949).

Thiele v. Commissioner

9 T.C. 473 · United States Tax Court · Sep 29, 1947

The action .of the Board of Tax Appeals in disallowing the deduction claimed for this amount is reversed. … Buck v. Helvering; Commissioner v. Straus; Commissioner v. Windrow; Helvering v. O'Donnell; Commissioner v. Hallock; and Treasury Regulations 105, sec. 81.36, all supra.

Sunbury Textile Mills, Inc. v. Commissioner

68 T.C. 528 · United States Tax Court · Jul 21, 1977

At a meeting of petitioner’s board of directors on March 4, 1969, the following two resolutions were unanimously approved by the board: Resolved, That management be authorized to purchase 72 OFS C & K shuttleless looms as … Estate of Craft v. Commissioner, 68 T.C. 249 (1977).

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).

Tunningley v. Commissioner

22 T.C. 1108 · United States Tax Court · Aug 30, 1954

United States v. Anderson, 269 U. S. 422 ; Spring City Foundry Co. v. Commissioner, 292 U. S. 182 ; H. H. Brown Co., 8 B. T. A. 112. … Burnet v. Houston, supra; Welch v. Helvering, supra.

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.

Arrow-Hart & Hegeman Electric Co. v. Commissioner

7 T.C. 1350 · United States Tax Court · Dec 19, 1946

Manhattan General Equipment Co. v. Commissioner, 297 U. S. 129 . … Burnet v. Harmel, 287 U. S. 103 .

Rushing v. Commissioner

58 T.C. 996 · United States Tax Court · Sep 21, 1972

See Woodward v. Commissioner, 397 U.S. 572 (1970), and United States v. Gilmore, 372 U.S. 39 (1963). … The Board of Tax Appeals found that Potter was engaged in the business of financing and managing hotels as a regular vocation.

New York & Honduras Rosario Mining Co. v. Commissioner

8 T.C. 1232 · United States Tax Court · Jun 23, 1947

The Supreme Court, in Burnet v. Chicago Portrait Co., 285 U. … Respondent relies on Keasbey & Mattison Co. v.

Tri-State Realty Co. v. Commissioner

12 T.C. 192 · United States Tax Court · Feb 14, 1949

Petitioner states, however, that the designation of account No. 422 as an account.payable of petitioner was in error and that book entries are evidentiary merely and not conclusive, citing Doyle v. Mitchell Bros. … But we do not have before us any resolution of its board of directors authorizing the declaration of dividends. If the withdrawals were dividends, then Johnson should have reported them as income in his tax returns.

Dielectric Materials Co. v. Commissioner

57 T.C. 587 · United States Tax Court · Feb 8, 1972

The aforementioned officers also constituted the petitioner’s board of directors during 1966. Issue 1. … Oswald Co. v.

Steckel v. Commissioner

26 T.C. 600 · United States Tax Court · Jun 21, 1956

They represented him in the above case of Thompson, et al. v. … C. 682 , affd. 228 F. 2d 512 ; Shipp v. Commissioner , 217 F. 2d 401 , *164 affirming a Memorandum Opinion of this Court dated June 15, 1953; E. W. Brown , 19 T. C. 87 , affirmed on this point 215 F. 2d 697 .

Lucky Stores v. Commissioner

105 T.C. 420 · United States Tax Court · Dec 19, 1995

Cooley v. Commissioner, 33 T.C. 223 , 225 (1959), affd. per curiam 283 F.2d 945 (2d Cir. 1960). … Zaentz v. Commissioner, 73 T.C. 469, 471-472 (1979).

Helfrich v. Commissioner

25 T.C. 404 · United States Tax Court · Dec 7, 1955

Brown, 24 T. C. 256 ; Myrtle O. Calhoun, 23 T. C. 4 . … McCord v. Granger, 201 F. 2d 103 .

Hemmings v. Commissioner

73 T.C.M. 2266 · United States Tax Court · Mar 10, 1997

Brown is the father of Mrs. Hemmings and at one time was the sole owner of Brown Transport Corp. (Brown Transport), a trucking company. Mrs. … In Jayson v.

Lichter v. United States

20 T.C. 461 · United States Tax Court · May 27, 1953

Morgan Construction Co. v. Secretary of War, 11 T. C. 764 . Certainly the petitioners receive no support for their argument from a literal reading of section 403 (i) (1) (F). … Dodge, chairman of the then Joint Price Adjustment Board. His suggestion is as follows (Hearings before the Committee on Finance, IT. S. Senate, 78th Cong., 1st Sess., H. R. 3687) : F.