Case law

Coffin v. Commissioner

41 T.C. 83 · United States Tax Court · Oct 21, 1963

Winfield A. and Virginia Coffin, Petitioners, v. Commissioner of Internal Revenue, Respondent Coffin v. Commissioner Docket No. 2279-62 United States Tax Court 41 T.C. 83 ; 1963 U.S. Tax Ct. … Brown , for the petitioners. Daniel Lee Stewart , for the respondent. *35 Arundell , Judge . ARUNDELL *83 Respondent determined a deficiency in petitioners' income tax for the year 1958 in the amount of $ 2,827.53.

Hatboro Nat'l 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.).

Bank One Corp. v. Comm'r

120 T.C. 174 · United States Tax Court · May 2, 2003

Co. & Subs. v. Commissioner, 98 T.C. 457, 492 (1992), affd. 58 F.3d 413 (9th Cir. 1995); Wal-Mart Stores, Inc. & Subs. v. Commissioner, T.C. Memo. 1997-1 ; see also Brown v. Helvering, 291 U.S. 193, 204-205 (1934). … Six years later, in 1925, the Board of Tax Appeals (Board) stated that the buyer is considered to be a willing buyer and that the seller is considered to be a willing seller. Hewes v.

Novak v. Commissioner

51 T.C. 7 · United States Tax Court · Oct 2, 1968

Applying the rule of Cohan v. … See, e.g., Commissioner v. South Texas Co., 333 U.S. 496, 501 (1948); William F. Sanford, 50 T.C. 823 (1968).

Curry v. Commissioner

43 T.C. 667 · United States Tax Court · Feb 18, 1965

Brown, 27 T.C. 27 (1956), acq. 1957- 2 C.B. 4 ; Ainslee Perrault, 25 T.C. 439 (1955), affirmed on other issues per curiam 244 F. 2d 408 (C.A. 10, 1957). Cf. Sun Properties v. United States, supra; Ainsworth v. … Brown, 37 T.C. 461 (1961), affd. 325 F. 2d 313 (C.A. 9, 1963), certiorari granted 377 U.S. 962 (1964).

Times Publishing Co. v. Commissioner

13 T.C. 329 · United States Tax Court · Sep 20, 1949

MacEvoy Co. v. United States , 322 U.S. 107 ; Ginsburg & Sons, Inc. v. Popkin , 285 U.S. 204 ; and United States v. Chase , 135 U.S. 255 . … In the recent case of Tavannes Watch Co. v.

Terry T. Brown, Sr.

United States Tax Court · Jan 26, 2021

BROWN, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5687-16S. Filed January 26, 2021. Terry T. Brown, Sr., pro se. … In support of his position, petitioner submitted a letter from a former BBH board member.

Partners In Charity Inc. v. Commissioner

141 T.C. No. 2 · United States Tax Court · Aug 26, 2013

Grp., Inc. v. … Bureau of Wash., D.C. v.

De Jong v. Commissioner

36 T.C. 896 · United States Tax Court · Aug 29, 1961

DeJong, Petitioners, v. Commissioner of Internal Revenue, Respondent De Jong v. Commissioner Docket No. 86903 United States Tax Court 36 T.C. 896 ; 1961 U.S. Tax Ct. … Wardwell , 35 T.C. 443 ; Bogardus v. Commissioner , 302 U.S. 34 , 41 ; *96 Commissioner v. Duberstein , 363 U.S. 278 .

Truschel v. Commissioner

29 T.C. 433 · United States Tax Court · Dec 12, 1957

They contend, under the doctrine of LeTulle v. Scofield, 308 U. S. 415 (1940), and Roebling v. Commissioner, 143 F. 2d 810 (C. … John Kelley Co. v. Commissioner, 326 U. S. 521 (1946).

Seggerman Nixon Corp. v. Commissioner

26 T.C. 442 · United States Tax Court · May 31, 1956

Seggerman Nixon Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Seggerman Nixon Corp. v. Commissioner Docket No. 31300 United States Tax Court 26 T.C. 442 ; 1956 U.S. Tax Ct. … The Brown-Forman distributorship was terminated when the distiller formed its own distributing *202 organization.

Goldring v. Commissioner

20 T.C. 79 · United States Tax Court · Apr 16, 1953

Co. v. Bowers, 24 F. 2d 788 ; Zellerbach v. Helvering, 293 U. S. 172 ; Shire v. McGowan, (W. D. N. Y. May 25, 1939) 24 AFTR 1256; Riley Investment Co. v. Commissioner, 311 U. S. 55 ; Alexander C. Howe, 44 B. T. A. 894. … Haggar Co. v. Helvering, 308 U. S. 389 .

Philippe v. Commissioner

26 T.C. 984 · United States Tax Court · Aug 31, 1956

Philippe, Petitioner, v. Commissioner of Internal Revenue, Respondent Philippe v. Commissioner Docket No. 36995 United States Tax Court 26 T.C. 984 ; 1956 U.S. Tax Ct. … The petitioner and his brother were put into a boarding school in England while his mother and sister proceeded to Belgium where they had relatives.

Collins Electrical Co. v. Commissioner

67 T.C. 911 · United States Tax Court · Mar 9, 1977

Nomellini and Thompson were president and secretary-treasurer, respectively, of petitioner and were members of the board of directors. … Forman Co. v. Commissioner, 453 F.2d 1144 (2d Cir. 1972), revg. in part 54 T.C. 912 (1970), cert. denied 407 F.2d 934 (1972), and Fitzgerald Motor Co. v.

Reserve Loan Life Ins. Co. v. Commissioner

4 T.C. 732 · United States Tax Court · Feb 8, 1945

Bowers v. … Co. v. United States , 277 U.S. 508 .

Berwind v. Commissioner

8 T.C. 1112 · United States Tax Court · May 26, 1947

See Berwind v. Commissioner, supra, 453, footnote 8. We think it follows that it must be allowed here. … Decision will be entered v/nder Rule 60. Berwind v. Commissioner (C. C. A., 3d Cir.), 137 Fed. (2d) 451.

Dvorak v. Commissioner

64 T.C. 846 · United States Tax Court · Aug 7, 1975

Southern Railway Co. v. Lanham, 403 F. 2d 119 (5th Cir. 1968); McDonald v. Prowdley, 38 F.R.D. 1 (W.D.Mich. 1965); Johnson v. Ford, 35 F.R.D. 347 (D.Colo. 1964); Parla v. … Matson Navigation Co., 28 F.R.D. 348 (S.D.N.Y. 1961); Brown v. New York, New Haven & Hartford R. Co., 17 F.R.D. 324 (S.D.N.Y. 1955); and De Bruce v. Pennsylvania R.

Pechtel v. United States

18 T.C. 851 · United States Tax Court · Aug 7, 1952

Larrabee v. Stimson, 17 T. C. 69 ; Beeley v. W. C. P. A. B., 12 T. C. 61 ; Grob Brothers v. Secretary of War, 9 T. C. 495 ; Stein Brothers Manufacturing Co v. Secretary of War, 7 T. C. 863 . … extent of subcontracting, and rate of turn-over ; (vii) such other factors the consideration of which the public interest and fair and equitable dealing may require, which factors shall be published in the regulations of the Board

Rose v. Commissioner

36 T.C.M. 1134 · United States Tax Court · Aug 23, 1977

Brown, mailed a notice of deficiency to petitioner on March 30, 1976. … DeWelles v.

Hine v. Commissioner

54 T.C. 1552 · United States Tax Court · Jul 30, 1970

See Blansett v. … Thus, in Mason v. City of Chicago, 48 Ill. 420 , and Hudson v. People, 188 Ill. 103 , 58 N.E. 964 , 80 Am. St.