Case law

Stow Mfg. Co. v. Commissioner

14 T.C. 1440 · United States Tax Court · Jun 30, 1950

Stow Manufacturing Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Stow Mfg. Co. v. Commissioner Docket No. 19923 United States Tax Court 14 T.C. 1440 ; 1950 U.S. Tax Ct. … The board then approved the agreement without change and authorized its execution.

Buffalo Tool & Die Mfg. Co. v. Commissioner

74 T.C. 441 · United States Tax Court · May 27, 1980

The board of directors consisted of Hosta, Eleanor Hosta, and Geoffrey Hosta. Buffalo Tool’s primary business was the manufacture of tools and dies to be used in automotive production. … See also Schulz v. Commissioner, 294 F.2d 52 (9th Cir. 1961), affg. 34 T.C. 235 (1960); Lazisky v. Commissioner, 72 T.C. 495, 501-502 (1979); Schmitz v. Commissioner, 51 T.C. 306, 318 (1968), affd. sub nom. Throndson v.

Anderson v. Commissioner

42 T.C. 410 · United States Tax Court · May 20, 1964

Anderson, Petitioners, v. Commissioner of Internal Revenue, Respondent Anderson v. Commissioner Docket No. 4710-62 United States Tax Court 42 T.C. 410 ; 1964 U.S. Tax Ct. … Brown , for the petitioner. John J. Larkin , for the respondent. Scott, Judge .

Normac, Inc. v. Commissioner

90 T.C. 142 · United States Tax Court · Jan 26, 1988

Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rules 13(a) and 13(c). … O’Neil v. Commissioner, 66 T.C. 105, 107 (1976). In Estate of Dupuy v.

West Pontiac, Inc. v. Commissioner

27 T.C. 749 · United States Tax Court · Jan 31, 1957

Spring City Foundry Co. v. Commissioner, supra. Cf. Josef C. Patchen, 27 T. C. 593 (1956). … Brown v. Helvering, 291 U. S. 193 .

Joy Mfg. Co. v. Commissioner

23 T.C. 1082 · United States Tax Court · Mar 31, 1955

Joy Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Joy Mfg. Co. v. Commissioner Docket No. 49773 United States Tax Court 23 T.C. 1082 ; 1955 U.S. Tax Ct. … A principal customer of J-S was the National Coal Board which managed the nationalized coal industry in Great Britain during 1948 and 1949.

Arkansas Motor Coaches, Ltd. v. Commissioner

28 T.C. 282 · United States Tax Court · Apr 30, 1957

Arkansas Motor Coaches, Limited, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Arkansas Motor Coaches, Ltd. v. Commissioner Docket No. 32534 United States Tax Court 28 T.C. 282 ; 1957 U.S. Tax Ct. … On March 30, 1937, the application of Leeper dated January 17, 1936, for a certificate of public convenience and necessity, was heard by Joint Board No. 34, and on January 4, 1938, the findings of that Board recommending

W. B. Davis & Son, Inc. v. Commissioner

5 T.C. 1195 · United States Tax Court · Dec 10, 1945

Standard Parts Co. v. Peck, 264 U. S. 52 . … Blewett v. Hoyt, 103 N. Y. S. 451, 457; 118 App. Div. 227 .

John Joseph Bauche

United States Tax Court · May 20, 2025

See Brown v. Commissioner, 158 T.C. 187, 192 (2022), aff’d, 116 F.4th 861 (9th Cir. 2024); see also Manko v. Commissioner, 126 T.C. 195, 199 (2006). … Brown v. Commissioner, T.C.

McDaniel v. Commissioner

25 T.C. 276 · United States Tax Court · Nov 22, 1955

McDaniel, Petitioners, v. Commissioner of Internal Revenue, Respondent McDaniel v. Commissioner Docket No. 41415 United States Tax Court 25 T.C. 276 ; 1955 U.S. Tax Ct. … Wall v. United States , 164 F. 2d 462 ; Reynolds Tobacco Co. v. Commissioner , 97 F. 2d 302 .

Carithers-Wallace-Courtenay v. Commissioner

5 T.C. 942 · United States Tax Court · Oct 18, 1945

A. 156; and Rhode Island Hospital Trust Co. v. Commissioner, 29 Fed. (2d) 339. … years) which position is inconsistent with the treatment accorded such item in the prior taxable year or years which was not correct under the law applicable to such year. (3) Burden of proof. — In any proceeding before the Board

Foerderer v. Commissioner

1 T.C.M. 677 · United States Tax Court · Feb 27, 1943

Foerderer v. Commissioner. Foerderer v. Commissioner Docket No. 109076. United States Tax Court 1943 Tax Ct. Memo LEXIS 428 ; 1 T.C.M. (CCH) 677 ; T.C.M. … of the actual uses to which principal and income thereof were applied and are confirmatory of our conclusion. *446 We are justified in considering such further indicia in the light of the test quoted above from Helvering v.

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.

Scioto Provision Co. v. Commissioner

9 T.C. 439 · United States Tax Court · Sep 25, 1947

See Great Northern Railway Co. v. Commissioner, 40 Fed. (2d) 372; Burroughs Bldg. Material Co. v. Commissioner, 47 Fed. (2d) 178; Standard Oil Co. v. Commissioner, 129 Fed, (2d) 363; and Helvering v. … See Brown v. Cummins Distilleries Corporation, 56 Fed. Supp. 941; Bowles v. Beatrice Creamery Co., 56 Fed. Supp. 805 (reversed without discussion of the question under consideration, 146 Fed. (2d) 774); Bowles v.

Hess v. Commissioner

7 T.C. 333 · United States Tax Court · Jul 8, 1946

Jur., § 533, p. 833; Griel v. Solomon, 82 Ala. 85 ; 2 So. 322 ; Kraus v. Torry, 146 Ala. 548 ; 40 So. 956 ; Torrey v. Kraus, 149 Ala. 200 ; 43 So. 184 ; Dantzler v. Scheuer, 203 Ala. 89 ; 82 So. 103 ; Brashears v. … The Board of Tax Appeals rejected this view, and said, at page 357: Respondent’s position is based on the theory that the transaction which resulted in the loss in each case was the sale to Lura Hale.

RLC Indus. Co. v. Commissioner

98 T.C. 457 · United States Tax Court · Apr 22, 1992

Prabel v. Commissioner, supra at 1112; Hallmark Cards, Inc. v. … A board foot is the amount of wood volume equivalent to a piece of wood 1 foot square and 1 inch thick. Timber and log volumes are generally measured in units of 1,000 board feet expressed as “MBF”.

Wayne Title & Trust Co. v. Commissioner

16 T.C. 924 · United States Tax Court · Apr 30, 1951

Commissioner v. Cedar Park Cemetery Association, Inc., 183 F. 2d 553 ; Portland Cremation Association v. Commissioner, 31 F. 2d 843 ; American Cemetery Co. v. … Lucas v. American Code Co., 280 U. S. 445 ; Brown v. Hel-vering, 291 U. S. 193 ; Lane Construction Corp., 4 B. T. A. 1133.

Shanis v. Commissioner

19 T.C. 641 · United States Tax Court · Jan 12, 1953

On this issue the Court was affirmed in Commissioner v. Carman, 189 F. 2d 363 . … Board of Trade v. Christie Grain & Stock Co., 198 U. S. 236 .

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.

CRSO v. Comm'r

128 T.C. 153 · United States Tax Court · Apr 30, 2007

Board of Directors and Officers Petitioner’s initial board of directors consisted of three individuals: Hudson R. Staffield, Cynthia T. Staffield (collectively, the Staffields), and Peter A. Witherspoon. … Roszkos v.