Case law

Microsoft Corp. v. Commissioner

115 T.C. 228 · United States Tax Court · Sep 15, 2000

Abrahamson, chairman of the board, Oracle Corp., on behalf of the FSC software coalition).] … Vogel Fertilizer Co., 455 U.S. 16, 26 (1982); Brown v. United States, 890 F.2d 1329, 1338 (5th Cir. 1989). The parties agree that the standard in National Muffler Dealers Association, Inc. v.

Lo Bue v. Commissioner

22 T.C. 440 · United States Tax Court · May 28, 1954

LoBue, Petitioner, v. Commissioner of Internal Revenue, Respondent Lo Bue v. Commissioner Docket No. 41595 United States Tax Court 22 T.C. 440 ; 1954 U.S. Tax Ct. … In 1946 he became president, and in 1949 chairman of the board. From 1944 through 1947, he was the company's chief executive officer.

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.

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).

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.

Stephenson Trust v. Commissioner

81 T.C. 283 · United States Tax Court · Sep 12, 1983

Koshland v. Helvering, 298 U.S. 441, 447 (1936); Arrow Fastener Co. v. … See also Commissioner v. Brown, 380 U.S. 563, 578-580 (1965). We do not intend to imply that we believe congressional inaction here means complete sanction of tax avoidance through multiple accumulation trusts.

Story v. Commissioner

38 T.C. 936 · United States Tax Court · Sep 24, 1962

Respondent relies heavily on the opinion of the Board of Tax Appeals in John E. Andrus, Jr., 15 B.T.A. 479 (1929), revd. 50 F. 2d 332 (C.A.D.C. 1931). … In Mustard v. United States, 155 P. Supp. 325 (Ct. Cl. 1957), it was assumed that taxpayer could make a charitable contribution of a one-tenth interest in a promissory note of which he was the holder, in each of 2 years.

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.

Kenny v. Commissioner

11 T.C. 857 · United States Tax Court · Nov 29, 1948

Board of National Missions, Presbyterian 1/32 8. Board of Foreign Missions, Presbyterian 1/32 9. Doernbecher Hospital, Portland, Oregon 3/16 10. … Bank of Boston v. Commissioner, supra ; pleasure, Industrial Trust Co. v. Commissioner, supra ; use and benefit, Estate of Nathan P. Cutler, Jr ., 5 T. C. 1304 ; unforseen emergency needs, De Castro's Estate v.

Krag v. Commissioner

8 T.C. 1091 · United States Tax Court · May 16, 1947

Erik Krag, Petitioner, v. Commissioner of Internal Revenue, Respondent. Dagny Krag, Petitioner, v. Commissioner of Internal Revenue, Respondent Krag v. … Title Insurance & Trust Co. v. McGraw , 164 Pac. (2d) 846 ; Gaylord v. Commissioner, supra . See also Hughes v. Commissioner (C. C.

Stone v. Commissioner

73 T.C. 617 · United States Tax Court · Jan 2, 1980

period of service— The period of military service shall not be included in computing any period now or hereafter to be limited by any law, regulation, or order far the bringing of any action or proceeding in any court, board … Also, in Murray v.

Wise Guys Holdings, LLC, Peter J. Forster, Tax Matters Partner v. Commissioner

140 T.C. No. 8 · United States Tax Court · Apr 22, 2013

In McCue v. … Kiker v.

Capitol Coal Corp. v. Commissioner

26 T.C. 1183 · United States Tax Court · Sep 25, 1956

Capitol Coal Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Capitol Coal Corp. v. Commissioner Docket No. 51955 United States Tax Court 26 T.C. 1183 ; 1956 U.S. Tax Ct. … Sloane v. Commissioner , 188 F. 2d 254 , we said: [ Dobson v.

Ann Y. Oliver v. Commissioner

8 T.C.M. 403 · United States Tax Court · Apr 29, 1949

Oliver v. Commissioner. C. F. Corzelius v. Commissioner. Ann Y. Oliver v. Commissioner Docket Nos. 6122, 6123, 12214. United States Tax Court 1949 Tax Ct. Memo LEXIS 201 ; 8 T.C.M. (CCH) 403 ; T.C.M. … In Commissioner v. Union Pacific R.

Gemological Institute of America v. Commissioner

17 T.C. 1604 · United States Tax Court · Mar 27, 1952

Gemological Institute of America, Petitioner, v. Commissioner of Internal Revenue, Commissioner Gemological Institute of America v. Commissioner Docket No. 26183 United States Tax Court 17 T.C. 1604 ; 1952 U.S. Tax Ct. … The policies of the venture were directed by a board of governors, elected by and from the sponsoring jewelers.

Ungerman Revocable Trust v. Commissioner

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

v. … In State v.

Manger Hotel Corp. v. Commissioner

10 T.C. 520 · United States Tax Court · Mar 24, 1948

Manger Hotel Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Manger Hotel Corp. v. Commissioner Docket No. 12882 United States Tax Court 10 T.C. 520 ; 1948 U.S. Tax Ct. … Brown & Sons Lumber Co ., 26 B. T. A. 1192 .

Smith v. Commissioner

5 T.C. 323 · United States Tax Court · Jun 27, 1945

The Board correctly held that the transaction amounted to a sale of a capital asset to the remaining partners. This accords with the dictum in Bull v. United States, 295 U. … S. 247 * * *, and with the decisions in Munson v. Commissioner, 2 Cir., 100 F. 2nd 363 and Stilgenbaur v. United States, 9 Cir., 115 F. 2nd 283. Helvering v. Smith, 2 Cir., 90 F. 2nd 590, is not to the contrary.

Geo. J. Haenn, Inc. v. Commissioner

3 T.C. 1163 · United States Tax Court · Jul 31, 1944

Kornhauser v. United States, supra. Vet the transaction which gives rise to it must be of common or frequent occurrence in the type of business involved. Welch v. Helvering, supra, * * *. … The agreement provided for a permanent charge on the profits of the business ahead of dividends to the other stockholders and the court held, reversing the Board at 13 B. T.

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.