Case law

H. Browne v. Commissioner

12 T.C.M. 669 · United States Tax Court · Jun 11, 1953

Truman Browne v. Commissioner. Bettie Browne v. Commissioner. H. Browne v. Commissioner Docket Nos. 29880, 29881. United States Tax Court 1953 Tax Ct. Memo LEXIS 214 ; 12 T.C.M. (CCH) 669 ; T.C.M. … Truman *215 Browne and $11,162.58 for his wife, Bettie Browne.

Le Roy v. Commissioner

4 T.C. 70 · United States Tax Court · Sep 29, 1944

Magruder v. Supplee, 316 U. S. 394 ; United States v. Consolidated Elevator Co., 141 Fed. (2d) 791. … Berri v. City of New York, 16 N. Y. S. (2d) 86; affd., 19 N. Y. S. 347; United States v. Certain Lands in the Borough of Brooklyn, 41 Fed. Supp. 51; cf.

International State Bank v. Commissioner

70 T.C. 173 · United States Tax Court · May 8, 1978

See, e.g., Yoc Heating Carp. v. Commissioner, 61 T.C. 168, 178 (1973); Cabax Mills v. Commissioner, 59 T.C. 401, 409 (1972); Kansas Sand & Concrete, Inc. v. … Cabax Mills v. Commissioner, supra; see Kansas Sand & Concrete, Inc. v. Commissioner, supra.

P & X Mkts. v. Commissioner

106 T.C. 441 · United States Tax Court · Jun 13, 1996

Sec. 104(a)(2); sec. 1.104-1(c), Income Tax Regs.; see also Commissioner v. Schleier, 515 U.S. _ , 115 S. Ct. 2159, 2163 (1995); United States v. Burke, 504 U.S. 229, 233 (1992); Banks v. … We are mindful of Castner Garage, Ltd. v.

Roundup Coal Mining Co. v. Commissioner

20 T.C. 388 · United States Tax Court · May 21, 1953

See Marsh Fork Coal Co. v. Lucas, 42 F. 2d 83 ; United States v. Roden Coal Co., 39 F. 2d 425 . … United States v. Anderson, 269 U. S. 422 ; Brown v. Helvering, 291 U. S. 193 .

Charles Baloian Co. v. Commissioner

68 T.C. 620 · United States Tax Court · Jul 27, 1977

Glendinning, McLeish & Co. v. Commissioner, 24 B.T.A. 518 (1931); Patchen v. Commissioner, 27 T.C. 592 (1956); Hearn v. … Va., Inc. v.

Young v. Commissioner

5 T.C. 1251 · United States Tax Court · Dec 13, 1945

Helvering v. Clifford, supra; Stockstrom v. Commissioner, 148 Fed. (2d) 491; Funsten v. Commissioner, 148 Fed. (2d) 805; Edison v. Commissioner, 148 Fed. (2d) 810; Anna Morgan, 5 T. C. 1089 . … The court, in affirming the Board of Tax Appeals, said that the excess of value over the purchase price was taxable income to the stockholders under the statutes and regulations.

Juniata Farmers Co-op. Ass'n v. Commissioner

43 T.C. 836 · United States Tax Court · Mar 22, 1965

Pomeroy Cooperative Grain Co. v. Commissioner, 288 F. 2d 326 . … Brown v. Helvering, 291 U.S. 193 ; David J. Joseph Co. v. Commissioner, 136 F. 2d 410 , affirming a Memorandum Opinion of this Court. We sustain respondent on this issue. Decision will be entered under Bvile 50.

Stein v. Commissioner

65 T.C. 336 · United States Tax Court · Nov 12, 1975

McKelvy v. United States, supra. … See Attebury v. United States, 430 F.2d 1162 (5th Cir. 1970).

Houg v. Commissioner

54 T.C. 792 · United States Tax Court · Apr 20, 1970

Houg, Petitioners v. Commissioner of Internal Revenue, Respondent Houg v. Commissioner Docket No. 2393-67 United States Tax Court 54 T.C. 792 ; 1970 U.S. Tax Ct. … Also each member received a letter after the *171 merger from the Advisory Board of the Amended Plan dated May 20, 1963, in which the board explained the effect of the amendment and recommended that the employees not withdraw

Alvord v. Commissioner

32 T.C. 1 · United States Tax Court · Apr 3, 1959

Alvord, Petitioners, v. Commissioner of Internal Revenue, Respondent Alvord v. Commissioner Docket Nos. 62747, 64407 United States Tax Court 32 T.C. 1 ; 1959 U.S. Tax Ct. … Helvering v. Northwest Steel Rolling Mills, supra .

Stolz v. Commissioner

30 T.C. 530 · United States Tax Court · Jun 6, 1958

A. 3); Kirschenbaum v. Commissioner, (C. A. 2) 155 F. 2d 23 , which relies upon Commissioner v. Bedford's Estate, 325 U. S. 283 ; Phelps v. Commissioner, (C. A. 9) 247 F. 2d 156 , affirming 26 T. C. 846 . … See United States v. Fewell, (C. A. 5) 255 F. 2d 496 ; Samuel H. Kessner, supra; Flanagan v. Helvering, (C. A. D. C.) 116 F. 2d 937 ; Earle v. Woodlaw, (C. A. 9) 245 F. 2d 119 , certiorari denied 354 U. S. 942 .

Jackson v. Commissioner

25 T.C. 1106 · United States Tax Court · Feb 29, 1956

Ruth Jackson, Petitioner, v. Commissioner of Internal Revenue, Respondent. Stephen S. Jackson, Petitioner, v. Commissioner of Internal Revenue, Respondent Jackson v. … Jackson that he would recommend to the Board of Directors that the Association pay to Mr.

Akron Welding & Spring Co. v. Commissioner

10 T.C. 715 · United States Tax Court · Apr 29, 1948

The Akron Welding and Spring Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Akron Welding & Spring Co. v. Commissioner Docket No. 10474 United States Tax Court 10 T.C. 715 ; 1948 U.S. Tax Ct. … Leschen & Sons Rope Co. v.

Daron Industries, Inc. v. Commissioner

62 T.C. 847 · United States Tax Court · Sep 24, 1974

After the reorganization the directors, chairman of the board, president, and secretary of Raygram-Hornstein held the same positions they had previously held in Raygram and Hornstein. … Subsequently, in American Trans-Ocean Navigation Corporation v.

Breyer v. Commissioner

3 T.C.M. 48 · United States Tax Court · Jan 20, 1944

Breyer, Jr. v. Commissioner. Edith S. Breyer v. Commissioner. Catharine Breyer Van Bomel v. Commissioner. Breyer v. Commissioner Docket Nos. 111808, 111835, 111837. United States Tax Court 1944 Tax Ct. … The Brown case involved gift taxes. See also Ralph J. Green, 3 T.C. 74 .

Keene v. Commissioner

38 T.C.M. 553 · United States Tax Court · Mar 29, 1979

for Governor; (3) Cranston for Senator; (4) California's Proposition 14, and (5) Jones for Board of Education. … Kwong v. Commissioner, 65 T.C. 959 , 967 (1976) . Issue 2. Media and Supplies Expense Associates recorded as income in 1962 $100,968.35, attributable to the Governor Brown re-election campaign.

Lubets v. Commissioner

5 T.C. 954 · United States Tax Court · Oct 22, 1945

In Harrison v. … Harrison v. Schaffner, supra . We sustain the respondent's determination. Burnet v. Leininger, supra . Cf. Lucas v. Earl , 281 U.S. 111 ; Helvering v. Horst , 311 U.S. 112 ; Helvering v.

People's Educational Camp Soc. v. Commissioner

39 T.C. 756 · United States Tax Court · Feb 12, 1963

Also, in the recent case of Commissioner v. … Cl. 1962); United States v. Community Services, 189 F. 2d 421 (C.A. 4, 1951), certiorari denied 342 U.S. 932 ; Ralph H. Eaton Foundation v.

Dahlem Foundation, Inc. v. Commissioner

54 T.C. 1566 · United States Tax Court · Jul 30, 1970

Dahlem 350 8% 6,384 32% Sebastian V. Dahlem 104 1% Throughout the years at issue, the membership of petitioner's board of directors was comprised of Joseph C. Dahlem, Bernard A. Dahlem, and Sebastian V. Dahlem. … , and Joseph as board chairman.