Case law

Pomerantz v. Comm'r

90 T.C.M. 628 · United States Tax Court · Dec 22, 2005

Brown and petitioner regarding petitioner’s case. Mr. … Hoffman v. Commissioner, 119 T.C. 140, 145 (2002); Golden v. Commissioner, T.C. Memo. 2005-170.

Estate of Iversen v. Commissioner

65 T.C. 391 · United States Tax Court · Nov 25, 1975

Fishman v. Fishman, 213 Pa. Super. 342 , 247 A. 2d 810 (1968); Marra v. Marra, 189 Pa. Super. 180 , 149 A. 2d 175 (1959); Commonwealth v. Rankin, 170 Pa. Super. 570 , 87 A. 2d 799 (1952); Drummond v. … See Dixon v. Commissioner, supra; Marra v. Marra, 170 Pa. Super. 588 , 88 A. 2d 112, 114 (1952).

L. Heller & Son, Inc. v. Commissioner

12 T.C. 1109 · United States Tax Court · Jun 22, 1949

Heller and Son, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent L. Heller & Son, Inc. v. Commissioner Docket No. 18987 United States Tax Court 12 T.C. 1109 ; 1949 U.S. Tax Ct. … The theory that these were capital expenditures is disposed of in the following language in Harris & Co. v.

Abingdon Potteries, Inc. v. Commissioner

19 T.C. 23 · United States Tax Court · Oct 10, 1952

True, petitioner’s board of directors had resolved on December 28,1944, to create such a trust, presumably to be patterned after a specimen instrument submitted to it, and had authorized a contribution of not to exceed $25,000 … Tavannes Watch Co. v. Commissioner, 176 F. 2d 211 (C. A. 2), reversing 10 T. C. 544 , also relied upon by petitioner, did not turn upon the issue decided herein. 1 Reviewed by the Court.

Joseph Amundsen & Anna Amundsen

United States Tax Court · Oct 3, 2023

Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). … 5 Public Company Accounting Oversight Board.

Diamond A Cattle Co. v. Commissioner

21 T.C. 1 · United States Tax Court · Oct 9, 1953

A. 880; Aluminum Castings Co. v. Boutzahn, 282 U. S. 92 . … See also Vermilya-Brown Co. v. Connell, 335 U. S. 377 ; United States v. Dickerson, 310 U. S. 554, 562 ; Haggar Co. v. Helvering, 308 U. S. 389 ; Gregory v. Helvering, 293 U. S. 465 ; Helvering v.

Estate of Piper v. Commissioner

72 T.C. 1062 · United States Tax Court · Sep 13, 1979

Bolles v. Commissioner, 69 T.C. 342 (1977); Hirsch v. Commissioner, 51 T.C. 121 (1968); Husted v. … In Bolles v.

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.

Traxler v. Commissioner

61 T.C. 97 · United States Tax Court · Oct 25, 1973

Traxler, Petitioners v. Commissioner of Internal Revenue, Respondent Traxler v. Commissioner Docket No. 5089-73 United States Tax Court 61 T.C. 97 ; 1973 U.S. Tax Ct. LEXIS 35 ; 61 T.C. … To refute this argument the Board merely referred him to Webster's New International Dictionary (1924): "Mail, v.t.

Benny v. Commissioner

25 T.C. 197 · United States Tax Court · Oct 31, 1955

The record in this case contains the depositions of Paley, CBS’s board chairman; Trammell, the president of NBC; Lew Wasserman, the president of MCA, petitioner’s agent; George W. … The respondent argues that the question presented here is the same as in Beals’ Estate v. Commissioner, 82 F. 2d 268 (C. A. 2, 1936); and Particelli v. Commissioner, 212 F. 2d 498 (C. A. 9, 1954).

Fuller v. Commissioner

9 T.C. 1069 · United States Tax Court · Dec 4, 1947

Deering v. Blair; Union Trust Co., Trustee, 18 B. T. A. 1234; affd., 54 Fed. (2d) 199; Louise Cheney, 22 B. T. A. 672; Thacher v. Lowe, 288 Fed. 994 . The petitioners cite A. R. R. 249, 3 C. B. 145. … The following'quotation from the opinion of the Board in that case is apposite: There is nothing in the terms of the trust agreement indicating that the farm should be operated on a commercial basis, except the fact that

Doyle v. Commissioner

3 T.C. 1092 · United States Tax Court · Jul 17, 1944

Doyle, Petitioner, v. Commissioner of Internal Revenue, Respondent Doyle v. Commissioner Docket No. 663 United States Tax Court 3 T.C. 1092 ; 1944 U.S. Tax Ct. … In 1922 Briggs & Turivas filed a claim for breach of contract with the United States Shipping Board, which was denied March 24, 1923.

Estate of Wood v. Commissioner

39 T.C. 919 · United States Tax Court · Mar 19, 1963

His salary at the sanitorium was originally $ 150 a month plus board and room, and it was gradually increased to $ 300 a month plus board and lodging. … In Henslee v.

Commercial Credit Industrial Corp. v. Commissioner

47 T.C. 296 · United States Tax Court · Dec 16, 1966

We held, applying the principle of Cohan, v. … Grimes, who was chairman of the boards of Commercial of Maryland and Commercial of Delaware.

Eres v. Commissioner

23 T.C. 1 · United States Tax Court · Oct 6, 1954

George Eres, Petitioner, v. Commissioner of Internal Revenue, Respondent Eres v. Commissioner Docket No. 29800 United States Tax Court 23 T.C. 1 ; 1954 U.S. Tax Ct. … Green attended a meeting of the board of directors of Ris corporation, as petitioner's proxy, on October 19, 1945.

Nestle Holdings, Inc. v. Commissioner

94 T.C. 803 · United States Tax Court · Jun 6, 1990

Voting and Board Representation. … In Snyder v. Commissioner, 93 T.C. 529 (1989), respondent urged us to apply Dickman v.

Peat Oil & Gas Assocs. v. Commissioner

100 T.C. 271 · United States Tax Court · Mar 31, 1993

Memo. 1989-588 ; Golden v. Commissioner, T.C. Memo. 1989-514 ; Keenan v. Commissioner, T.C. Memo. 1989-300 ; Brown v. Commissioner, T.C. Memo. 1988-527 . The U.S. Courts of Appeals have been less consistent. … Brown v. Commissioner, 85 T.C. 968 (1985) 10th Circuit: Clark v. Commissioner, 951 F.2d 1258 (10th Cir. 1991), affg. without published opinion T.C. Memo. 1989-598 D.C. Circuit: Cornfeld v.

Home Sav. & Loan Asso. v. Commissioner

80 T.C. 571 · United States Tax Court · Mar 23, 1983

Leesburg Federal Savings & Loan Association v. Commissioner, 55 T.C. 378, 384-385 (1970); Commercial Savings & Loan Association v. Commissioner, 53 T.C. 14, 20-21 (1969); Rio Grande Building & Loan Association v. … (Indiana) v. Commissioner, 77 T.C. 349 (1981). See also Wyly v. United States, 662 F.2d 397 (5th Cir. 1981); Graff v. Commissioner, 74 T.C. 743 (1980), affd. on other issues 673 F.2d 784 (5th Cir. 1982).

Quarrie Charitable Fund v. Commissioner

70 T.C. 182 · United States Tax Court · May 8, 1978

Zentmayer’s Estate v. Commissioner, 336 F.2d 488 (3d Cir. 1964), affg. T.C. Memo. 1963-197 . Compare McDowell Nat. Bank of Sharon, Pa. v. United States, 419 F. Supp. 1164 (W.D. Pa. 1976). … Bank v. Elliott, supra; Board of Education v. City of Rockford, 372 Ill. 442 , 24 N.E.2d 366 (1939); Mason v. Bloomington Library Ass’n, 237 Ill. 442 , 86 N.E. 1044 (1908).”

Tanner v. Comm'r

117 T.C. 237 · United States Tax Court · Dec 10, 2001

Additionally, the lockup agreement provided that the sale restriction could be altered only by the unanimous action of the board of directors. … See Commissioner v. LoBue, 351 U.S. 243, 249 (1956); McDonald v. Commissioner, 764 F.2d 322, 326 (5th Cir. 1985), affg. T.C. Memo. 1983-197 .