Case law

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.

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 .

Berry v. Commissioner

26 T.C. 351 · United States Tax Court · May 28, 1956

Marvin Berry and Elizabeth Jane Berry, Petitioners, v. Commissioner of Internal Revenue, Respondent. Andrew J. Berry and Jeanne M. Berry, Petitioners, v. Commissioner of Internal Revenue, Respondent Berry v. … Wier Long Leaf Lumber Co. v. C. I. R., 5 Cir., 1949, 173 F. 2d 549 , 551 . And see, United States v. Kingman, 5 Cir., 1948, 170 F. 2d 408 ; Wurtzbaugh v. C. I. R., 5 Cir., 1951, 187 F. 2d 975 , 976-977 ↩ . 3.

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).

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.

Fields v. Comm'r

14 T.C. 1202 · United States Tax Court · Jun 20, 1950

The question before the Board was whether the transaction was a license or a sale. … In Goldsmith v.

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 .

National Home Products, Inc. v. Commissioner

71 T.C. 501 · United States Tax Court · Jan 9, 1979

Hudock v. Commissioner, 65 T.C. 351 (1975); Gale v. Commissioner, 41 T.C. 269 (1963). … Cook & Sons, Inc. v.

Coffey v. Commissioner

14 T.C. 1410 · United States Tax Court · Jun 30, 1950

In Doric Apartment Co. v. … Miller Industries Co. v. Commissioner, 6 Cir., 61 F. 2d 412, 414 .

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 .

Megibow v. Commissioner

21 T.C. 197 · United States Tax Court · Nov 13, 1953

Miller v. Commissioner, 144 F. 2d 287 . Cf. Dismuke v. United States, 297 U. S. 167 . The cases of Raines v. Board of Trustees, 365 Ill. 610 , 7 N. E. 2d 489 , Pecoy v. Chicago, 265 Ill. 78 , 106 N. … E. 435 , and Dallas v. Trammell, 129 Tex. 150 , 101 S.

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.

Argo v. Commissioner

3 T.C. 1120 · United States Tax Court · Jul 20, 1944

See Tait v. Western Md. Ry. Co., supra; United Shoe Mach. Co. v. United States, 258 U. S. 451, 459 ; Oklahoma v. Texas, 256 U. S. 70, 86 ; Vicksburg v. Henson, 231 U. S. 259 ; New Orleans v. … and on review of decisions of the Board where the petition to the Board was filed after such date.”

Computer Programs Lambda, Ltd. v. Commissioner

90 T.C. 1124 · United States Tax Court · Jun 2, 1988

Roadway Express, Inc. v. Piper, 447 U.S. 752, 764 (1980); Link v. Wabash R.R., 370 U.S. 626 (1962). … See Cullen v. New York State Civil Service Commission, 566 F.2d 846 (2d Cir. 1977); Amos v. Board of Directors of City of Milwaukee, 408 F. Supp. 765 (E.D. Wis.), affd. 539 F.2d 625 (7th Cir. 1976); Kahree v.

Frensley v. Commissioner

44 T.C.M. 481 · United States Tax Court · Jul 19, 1982

Brown. As a magistrate, Mr. Brown spent his workday at the courthouse. … Welch v. Helvering, supra. III. Magistrates. As with police officer Mr. Beach, we believe that the fact that petitioners Mr. Brown and Mr.

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.

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.

Pacific First Federal Sav. & Loan Asso. v. Commissioner

79 T.C. 512 · United States Tax Court · Sep 23, 1982

Prior to the taxable year 1976, petitioner reported the loan fee, for tax purposes, in a manner provided by the Federal Home Loan Bank Board regulations. … See Wilkerson v. Commissioner, supra; Western Credit Co. v. Commissioner, supra.

Fairmont Aluminum Co. v. Commissioner

22 T.C. 1377 · United States Tax Court · Sep 30, 1954

Commissioner v. Sunnen, 333 U. S. 591 ; United States v. International Building Co., 345 U. S. 502 . … Co. v. Tyler Min. Co., 157 U.