Case law

Harriman v. Commissioner

7 T.C. 1384 · United States Tax Court · Dec 23, 1946

Roland Harriman, Petitioner, v. Commissioner of Internal Revenue, Respondent Harriman v. Commissioner Docket No. 5779 United States Tax Court 7 T.C. 1384 ; 1946 U.S. Tax Ct. … At the time of the formation of Harriman Thirty, Harriman, Inc., merged with Brown Brothers to form Brown Brothers Harriman Co., hereinafter called Brown-Harriman.

Brown v. Comm'r

2012 T.C. Summary Opinion 5 · United States Tax Court · Jan 9, 2012

Summary Opinion 2012-5 UNITED STATES TAX COURT CLIFTON GREGORY BROWN AND ALMA ELIZABETH BROWN, Petitioners v. … INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).

Houghton v. Commissioner

48 T.C. 656 · United States Tax Court · Aug 8, 1967

See Brown v. … The facts of mailing in the Brown case are identical to those present in this case. See also Cohen v. United States, 297 F. 2d 760, 772 (C.A. 9, 1962); and Luhring v. Glotzbach, 304 F. 2d 556 (C.A. 4, 1962).

Estate of Beckwith v. Commissioner

55 T.C. 242 · United States Tax Court · Oct 29, 1970

Brown, and Second Bank-State Street Trust Co., Trustees_18, 792 Crotched Mountain Trust — Edward P. Brown and Harry O. Gregg, Trustees - 4,100 Ada C. Symes, Trustee for Edwin L. Beckwith_ 8, 500 Ada C. … Between 1957 and 1964 the board of directors of Beckwith-Arden consisted of six members.

Brown v. Comm'r

2011 T.C. Summary Opinion 114 · United States Tax Court · Sep 28, 2011

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2157-10S. Filed September 28, 2011. David K. Brown, pro se. Brandon S. … Commissioner v. Estate of Bosch, 387 U.S. 456, 465 (1967); Cunningham v. Commissioner, T.C. Memo. 1994-474.

First Nat'l Bank v. Commissioner

88 T.C. 1069 · United States Tax Court · Apr 28, 1987

Brown, Jr. (Brown). … Thor Power Tool Co. v. Commissioner, 439 U.S. 522, 532 (1979); United States v. Catto, 384 U.S. 102, 113-114 (1966); Superior Coach of Florida, Inc. v. Commissioner, 80 T.C. 895, 909 (1983); Primo Pants Co. v.

Brown, Eggers & Mitchell, Inc. v. Commissioner

54 T.C.M. 860 · United States Tax Court · Oct 5, 1987

BROWN, EGGERS and MITCHELL, INC., FORMERLY KENNETH A. STOECKLIN, C.P.A., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown, Eggers & Mitchell, Inc. v. Commissioner Docket No. 6436-84. … See Groetzinger v. Commissioner, 87 T.C. 533 , 548 (1986) .

Dependable Packing Co. v. Commissioner

1 T.C. 861 · United States Tax Court · Mar 31, 1943

Dependable Packing Co., a Partnership, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dependable Packing and Provision Co., an Illinois Corporation, Petitioner, v. … Held , that its petition filed with the Board of Review should not be dismissed for lack of jurisdiction. W. R. Brown, Esq ., for the petitioners. W. V. Crosswhite, Esq ., for the respondent. Murdock, Judge .

Campbell v. Comm'r

2014 T.C. Summary Opinion 109 · United States Tax Court · Dec 22, 2014

.”); see also Cleary v. … See Dixon v. United States, 381 U.S. 68, 72-73 (1965); Auto. Club of Mich. v. Commissioner, 353 U.S. at 183-184; McGuire v. Commissioner, 77 T.C. 765, 779-780 (1981).

Federal Paper Bd. Co. v. Commissioner

90 T.C. 1011 · United States Tax Court · May 16, 1988

Texas Industries v. … See Knuckles v. Commissioner, 349 F.2d at 613 ; Bent v. Commissioner, 87 T.C. at 244 .

Brown v. Commissioner

67 T.C.M. 2162 · United States Tax Court · Feb 14, 1994

LEROY BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 1168-93 United States Tax Court T.C. Memo 1994-58 ; 1994 Tax Ct. Memo LEXIS 57 ; 67 T.C.M. … Commissioner , supra ; Laurins v. Commissioner , supra ; see, e.g., Colebank v. Commissioner , T.C. Memo. 1977-46 .

Brown v. Commissioner

69 T.C.M. 2028 · United States Tax Court · Mar 6, 1995

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 20023-92 United States Tax Court T.C. Memo 1995-93 ; 1995 Tax Ct. Memo LEXIS 95 ; 69 T.C.M. … Hylton v. Commissioner , T.C. Memo. 1995-27 . *109 As we discussed in Hylton v.

Martin Washington Brown v. Commissioner

2019 T.C. Memo. 157 · United States Tax Court · Dec 9, 2019

Memo. 2019-157 UNITED STATES TAX COURT MARTIN WASHINGTON BROWN, Petitioner v. … Martin Washington Brown, pro se. Shari A. Salu, Ryan Z. Sarazin, and Bartholomew Cirenza, for respondent.

Grummer v. Commissioner

46 T.C. 674 · United States Tax Court · Aug 25, 1966

See Commissioner v. Lester, supra at 302-303 ; Metcalf v. Commissioner, supra at 67; and Arthur D. Thomson, 42 T.C. 825, 831 (1964). … Commissioner v. Mesta, 123 P. 2d 986 (C.A. 3, 1942) ; Dixon v. Commissioner, 109 F. 2d 984 (C.A. 3, 1940). Elizabeth B. Bardwell, 38 T.C. 84 (1962), affd. 318 F. 2d 786 (C.A. 10, 1963); Thorsness v.

Brown v. Commissioner

51 T.C.M. 1321 · United States Tax Court · Jul 2, 1986

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 28797-84. United States Tax Court T.C. Memo 1986-268 ; 1986 Tax Ct. Memo LEXIS 338 ; 51 T.C.M. (CCH) 1321 ; T.C.M. … Brown, pro se. Albert A. Balboni , for the respondent.

Brown v. Commissioner

55 T.C.M. 675 · United States Tax Court · Apr 25, 1988

DOUGLAS BROWN AND JUNE H. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 47805-86. United States Tax Court T.C. Memo 1988-174 ; 1988 Tax Ct. … . *204 In a letter addressed to CFR's certificate holders, note holders, and directors, dated October 7, 1983, CFR's Chairman of the Board apprised petitioner of the board's decision to file the bankruptcy petition and liquidate

Brown v. Commissioner

43 T.C.M. 954 · United States Tax Court · Mar 30, 1982

BROWN and JACQUELINE R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 19384-81. United States Tax Court T.C. Memo 1982-165 ; 1982 Tax Ct. Memo LEXIS 581 ; 43 T.C.M. … Fishman v.

Royal Farms Dairy Co. v. Commissioner

40 T.C. 172 · United States Tax Court · Apr 29, 1963

(Manny) Kolkey, 27 T.C. 31 (1956), affd. 254 F. 2d 51 (C.A. 1, 1958); Union Bank v. United States, 285 F. 2d 126 (Ct. Cl. 1961); and Clay B. Brown, 37 T.C. 461 (1961), on appeal (C.A. 9, June 25, 1962). … with Union Bank and that we overrule Brown.

Brown v. Commissioner

61 T.C.M. 2543 · United States Tax Court · May 13, 1991

BROWN AND JUDITH M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 23602-87 United States Tax Court T.C. Memo 1991-200 ; 1991 Tax Ct. Memo LEXIS 224 ; 61 T.C.M. … Brown within the meaning of section 6653(b) . Respondent must of course prove fraud by clear and convincing evidence. Sec. 7454 ; Rule 142(b) ; *255 Stone v. Commissioner , 56 T.C. 213 , 220 (1971) .

Brown v. Commissioner

49 T.C.M. 1531 · United States Tax Court · May 23, 1985

BROWN AND MARY ELLEN BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 24044-83. United States Tax Court T.C. Memo 1985-244 ; 1985 Tax Ct. Memo LEXIS 385 ; 49 T.C.M. … Brown and Mary Ellen Brown, pro se. John Wertz, for the respondent.