Case law

Marlin v. Commissioner

54 T.C. 560 · United States Tax Court · Mar 23, 1970

Stanley and Edith Marlin, Petitioners v. Commissioner of Internal Revenue, Respondent Marlin v. Commissioner Docket No. 3817-69SC United States Tax Court 54 T.C. 560 ; 1970 U.S. Tax Ct. … Roy, supra , and Cross v. United States, supra , is misplaced.

O'Dell & Co. v. Commissioner

61 T.C. 461 · United States Tax Court · Jan 16, 1974

Smith, 308 U.S. 473 ; Griffiths v. Commissioner, 308 U.S. 355 ; Gregory v. Helvering, 293 U.S. 465 , and this principle is particularly applicable in cases involving covenants not to compete, Schulz v. … Brown v. Superior Court, 34 Cal. Rptr. 559 , 212 P. 2d 878, 881 ; Harrison v. Cook, 213 Cal. App. 2d 527 , 29 Cal. Rptr. 269, 271 (2d Dist. Ct. App.); Bergum v. Weber, 136 Cal. App. 2d 389 , 288 P. 2d 623, 625 (2d Dist.

Ciba-Geigy Corp. v. Commissioner

85 T.C. 172 · United States Tax Court · Aug 1, 1985

Nat Harrison Associates, Inc. v. Commissioner, 42 T.C. 601 (1964). … Achiro v. Commissioner, 77 T.C. 881, 890 (1981).

Singer Bros., Inc. v. Commissioner

15 T.C. 683 · United States Tax Court · Nov 24, 1950

Singer Bros., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Singer Bros., Inc. v. Commissioner Docket No. 21648 United States Tax Court 15 T.C. 683 ; 1950 U.S. Tax Ct. … At a meeting of the board of directors of petitioner on September 10, 1937, it was agreed to have an inventory taken *50 every 3 months.

Blodgett v. Comm'r

104 T.C.M. 500 · United States Tax Court · Oct 24, 2012

Accountant, P.C. v. … Simpson v. Commissioner, 64 T.C. at 989; Rosato v. Commissioner, T.C. Memo. 2010-39.

Fraternal Order of Civitans v. Commissioner

19 T.C. 240 · United States Tax Court · Nov 14, 1952

Fraternal Order of Civitans of America, Formerly North Akron Civitan Club, Petitioner, v. Commissioner of Internal Revenue, Respondent Fraternal Order of Civitans v. … The sum to be paid shall be One-Hundred and 00/100 Dollars ($ 100.00), unless some other sum is designated by the Board of Trustees, at the commencement of each calendar year.

Van Pelt v. Commissioner

9 T.C.M. 675 · United States Tax Court · Aug 10, 1950

Van Pelt v. Commissioner. Van Pelt v. Commissioner Docket No. 21411. United States Tax Court 1950 Tax Ct. Memo LEXIS 130 ; 9 T.C.M. (CCH) 675 ; T.C.M. … Commissioner v. People's-Pittsburgh Trust Co., 60 Fed. (2d) 187 , and Ralph C.

J. H. Sessions & Son v. Secretary of War

6 T.C. 1236 · United States Tax Court · May 29, 1946

Sessions & Son, Petitioner, v. The Secretary of War, Respondent J. H. Sessions & Son v. Secretary of War Docket No. 224 R. United States Tax Court 6 T.C. 1236 ; 1946 U.S. Tax Ct. … It said that the Price Adjustment Board would "be glad to receive" such information as *196 the petitioner might care to submit.

Felts v. Commissioner

41 T.C.M. 1270 · United States Tax Court · Apr 14, 1981

FELTS and LAVERNE FELTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Felts v. Commissioner Docket Nos. 7598-77, 3717-79. United States Tax Court T.C. Memo 1981-180 ; 1981 Tax Ct. … Internal Revenue Agent Linda Brown (Brown) conducted an audit of petitioners' tax returns for 1971 to 1974, inclusive.

Boyter v. Commissioner

74 T.C. 989 · United States Tax Court · Aug 6, 1980

Brewster v. … See, e.g., Weinberg v. Todd Shipyards, 97 N.J. Super. 289 , 235 A.2d 42 (1967); Brown v. Brown, 274 Cal. App. 2d 178 , 82 Cal. Rptr. 238 (1969); 1 Restatement, Conflict of Laws 2d, sec. 74 (1971).

Wooster Rubber Co. v. Commissioner

14 T.C. 1192 · United States Tax Court · Jun 20, 1950

The Wooster Rubber Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Wooster Rubber Co. v. Commissioner Docket No. 21767 United States Tax Court 14 T.C. 1192 ; 1950 U.S. Tax Ct. … Co. v. Kavanagh , 88 Fed. Supp. 64 (Dist.

Estate of Lumpkin v. Commissioner

56 T.C. 815 · United States Tax Court · Jul 19, 1971

In Boseman v. … Commissioner v. Estate of Holmes, 326 U.S. 480 (1946), and Lober v.

Cooney v. Commissioner

65 T.C. 101 · United States Tax Court · Oct 21, 1975

.; see also, e.g., Karan v. Commissioner, 319 F.2d 303, 307 (7th Cir. 1963), affg. a Memorandum Opinion of this Court. … Brown & Co., 8 F.2d 53 (S.D. Ga. 1925); Swygert Bros. v. Bank of Haralson, 13 Ga. App. 640 , 79 S.E. 759 (1913).

Pierce v. Commissioner

24 T.C. 95 · United States Tax Court · Apr 29, 1955

Pierce, Deceased, Asbury Park National Bank and Trust Company, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent Pierce v. … Smart v. Commissioner , 152 F. 2d 333 , 335 , affirming 4 T.

Salley v. Commissioner

55 T.C. 896 · United States Tax Court · Mar 15, 1971

Knetsch v. United States, 364 U.S. 361 (1960); Salley v. Commissioner, 319 F. 2d 847 (C.A. 5, 1963), affirming a Memorandum Opinion of this Court; United States v. … Deputy v. du Pont, supra at 494 ; United States v. Fewell, 255 F.2d 496 (C.A. 5, 1958); Walton O. Hewett, 47 T.C. 483 (1967).

Mississippi State Univ. Alumni v. Commissioner

74 T.C.M. 458 · United States Tax Court · Aug 28, 1997

He reported to MSU's vice president for advancement and to petitioner's board of directors. He usually worked 50 to 60 hours a week during the years in issue. … Edwin Brown (Brown), a vice president of PB&T, answered petitioner's letter and represented PB&T in affinity credit card negotiations with petitioner.

Schmidt v. Commissioner

55 T.C. 335 · United States Tax Court · Nov 24, 1970

Bernard Brown , for the petitioner. W. Gerald Thornton , for the respondent. Bruce, Judge . … United States, supra at 512 ; Industrial Rayon Corp. v. Commissioner , 94 F. 2d 383 (C.A. 6, 1938), affirming a Memorandum Opinion of the Board of Tax Appeals; Gowen v.

Ungerman Revocable Trust v. Commissioner

89 T.C. 1131 · United States Tax Court · Dec 8, 1987

v. … In State v.

Simpson v. Comm'r

141 T.C. 331 · United States Tax Court · Oct 28, 2013

Rivera v. Baker West, Inc., 430 F.3d 1253, 1257 (9th Cir. 2005); Knuckles v. Commissioner, 349 F.2d at 613 ; see also Fono v. … United States v. Burke, 504 U.S. 229 (1992), and Fono v.

Wesemann v. Commissioner

35 T.C. 1164 · United States Tax Court · Mar 31, 1961

Russ v. Russ, 4 N.Y. 2d 743 , 171 N.Y.S. 2d 862 (1958), affirming 3 App. Div. 2d 888, 161 N.Y.S. 2d 696 (1957). We agree with the respondent. … In Russ v.