Case law

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.

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).”

Schoonmaker v. Commissioner

6 T.C. 404 · United States Tax Court · Mar 8, 1946

Bank of Boston v. Commissioner, 320 U. S. 256 . … Bank of Boston v. Commissioner, supra.

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).

Dependable Packing & Provision Co. v. Commissioner

5 T.C. 1365 · United States Tax Court · Dec 29, 1945

Dependable Packing and Provision Co., a Corporation, Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent Dependable Packing & Provision Co. v. … Brown, Esq ., and W. Robert Brown, Esq ., for the petitioners. *5 Irene F. Scott, Esq ., and R. E. Maiden, Jr., Esq ., for the respondent. Opper, Judge .

Hayden v. Commissioner

52 T.C. 1112 · United States Tax Court · Sep 30, 1969

Hayden and Wilda Joy Hayden, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Hayden v. Commissioner Docket Nos. 6177-66, 6178-66, 6179-66, 6180-66 United States Tax Court 52 T.C. 1112 ; 1969 U.S. … This case, Greenbrier Industrial Exposition v. Squires , 40 W.

Modesto Dry Yard, Inc. v. Commissioner

14 T.C. 374 · United States Tax Court · Mar 9, 1950

App. 742 ; Turner, Kuhn & Fraser, Inc. v. Jones, 215 Pac. 1033 ; 61 Cal. App. 732 ; Walti v. Gaba, 116 Pac. 963 ; 160 Cal. 324 ; Blackwood v. Cutting Packing Co., 18 Pac. 248 ; 76 Cal. 212 ; Haas Bros. v. … Brown Lumber Co., 9 B. T. A. 719; affd., 35 Fed. (2d) 880; Barde Steel Products Corporation, 14 B. T. A. 209; affd., 40 Fed. (2d) 412; certiorari denied, 282 U. S. 853 ; Jagerson Fuel Co., 24 B. T.

McKinney v. Commissioner

16 T.C. 916 · United States Tax Court · Apr 26, 1951

McKinney, Petitioner, v. Commissioner of Internal Revenue, Respondent McKinney v. Commissioner Docket No. 23758 United States Tax Court 16 T.C. 916 ; 1951 U.S. Tax Ct. … Brown , 7 T. C. 715 , and George D. Wick, supra .

Northern Refrigerator Line, Inc. v. Commissioner

1 T.C. 824 · United States Tax Court · Mar 24, 1943

Bourne v. Board of Supers of Henrico Co., 161 Va. 678 ; 172 S. E. 245 ; New Bedford Morris Plan Co. v. Hicks, 52 R. I. 74; 157 Atl. 421 ; Coleman v. Fuller, 105 N. C. 328 ; 11 S. E. 175 . … In the case of Hazel-Atlas Glass Co. v.

Block v. Commissioner

41 T.C.M. 546 · United States Tax Court · Dec 15, 1980

Gast v. Petsinger , 323 A.2d 371 , 375 (1974) . … Brown v. Commissioner , T.C. Memo. 1980-267 ↩ .

Kaufmann v. Commissioner

11 T.C. 483 · United States Tax Court · Sep 28, 1948

Rose Kaufmann, Petitioner, et al., * v. Commissioner of Internal Revenue, Respondent Kaufmann v. Commissioner Docket Nos. 12203, 12204, 12205, 12206, 12207 United States Tax Court 11 T.C. 483 ; 1948 U.S. Tax Ct. … To authorize him to negotiate the sale for petitioner, action therefor by the board of directors, ratified by the stockholders, would have been necessary.

Hatboro National Bank v. Commissioner

24 T.C. 786 · United States Tax Court · Jul 28, 1955

As the Supreme Court of Pennsylvania pointed out in Thomas v. … Jones v. Costlow, 36 A. 2d 460 , 349 Pa. 136 ; Huntingdon Valley Trust Co. v. Norristown-Penn Trust Co., 196 Atl. 821 , 329 Pa. 356 . See also Moss Industries v. Irving Metal Co., 61 A. 2d 159 (N. J.).

Perlman v. Commissioner

27 T.C. 755 · United States Tax Court · Feb 4, 1957

Leo Perlman and Sima Perlman, Petitioners, v. Commissioner of Internal Revenue, Respondent Perlman v. Commissioner Docket No. 58597 United States Tax Court 27 T.C. 755 ; 1957 U.S. Tax Ct. … Lidgerwood Manufacturing Co. v. Commissioner , 229 F. 2d 241 (C. A. 2), certiorari denied 351 U.S. 951 ; Bratton v. Commissioner , 217 F.2d 486 (C.

Hart Furniture Co. v. Commissioner

12 T.C. 1103 · United States Tax Court · Jun 21, 1949

Steward Machine Co. v. Davis, 301 U. S. 548 . See also People v. Chicago Waste & Textile Co., 391 Ill. 29 , 62 N. E. (2d) 537; affirmed sub nom. Illinois v. Campbell, 328 U. S. 362 ; and Illinois v. … Massachusetts v. United States, 333 U. S. 611 . Justice Jackson, dissenting in Massachusetts v.

Armstrong v. Commissioner

43 T.C. 733 · United States Tax Court · Mar 2, 1965

There he would board the work train and commence the performance of his duties as a brakeman. … Kenneth Waters, 12 T.C. 414, 417 (1949); and Williams v. Patterson, 286 F. 2d 333, 337 (C.A. 5, 1961). In Williams v.

Riley v. Commissioner

35 T.C. 848 · United States Tax Court · Feb 28, 1961

Also, at all times material herein, the corporation’s board of directors consisted of the petitioner, his attorney, Peter W. McKier-nan, and Lena Crowley. … Respondent makes no contention that these regulations are invalid, although he quotes from Burge v. Commissioner, 253 F. 2d 765 , and Glickman v. Commissioner, 256 F. 2d 108 , in his brief.

Horne v. Commissioner

59 T.C. 319 · United States Tax Court · Nov 27, 1972

He held that office until 1955, when he was elevated to president and chairman of the board — positions which he held through 1960. Petitioner and Naisbitt were also members of the board of both CORP and CO. … Compare United States v. Hoffman, 423 F. 2d 1217 (C.A. 9, 1970), and Jones v. Bacon, 40 N.E. 216 N.Y. (Ct. App. 1895), supra, with Howell v.

Southwest Hardware Co. v. Commissioner

24 T.C. 75 · United States Tax Court · Apr 26, 1955

Southwest Hardware Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Southwest Hardware Co. v. Commissioner Docket No. 44927 United States Tax Court 24 T.C. 75 ; 1955 U.S. Tax Ct. … a written option to repurchase their stock at cost, but such option can be exercised by petitioner only at the direction of its board.

Bail Fund of Civil Rights Congress v. Commissioner

26 T.C. 482 · United States Tax Court · Jun 8, 1956

Greenman, Liquidating Trustee, Petitioner, v. Commissioner of Internal Revenue, Respondent Bail Fund of Civil Rights Congress v. Commissioner Docket No. 52209 United States Tax Court 26 T.C. 482 ; 1956 U.S. Tax Ct. … The Bail Fund was an unincorporated association run by a board of trustees, consisting of three trustees until 1949, when the membership *483 of the board was increased to five trustees.

National Water Well Ass'n v. Commissioner

92 T.C. 75 · United States Tax Court · Jan 24, 1989

In United States v. … In Commissioner v.