Case law

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 .

Pollock v. Comm'r

132 T.C. 21 · United States Tax Court · Feb 12, 2009

See Baldwin County Welcome Center v. Brown, 466 U.S. 147, 151 (1984). Ms. Pollock’s situation merits either a waiver or tolling of the ninety-day time period for filing a petition for review with the tax court. … Brown v. Dir., Office of Workers’ Comp. Programs, 864 F.2d 120, 124 (11th Cir. 1989). In United States v.

Armored Tank Corp. v. Commissioner

11 T.C. 644 · United States Tax Court · Oct 20, 1948

Y.), Petitioner, et al., * v. Commissioner of Internal Revenue, Respondent Armored Tank Corp. v. … Seelig refused to interfere with the decision of his board on the matter, but indicated his willingness to attend a further meeting with the representatives of Delaware No. 1 in New York City later in the month.

Foster Frosty Foods, Inc. v. Commissioner

39 T.C. 772 · United States Tax Court · Feb 12, 1963

There is nothing in the statute requiring the addition to the reserve to be measured by an across-the-board percentage of all debts. … Blansett v. United States, 283 F. 2d 474, 478-479 (C.A. 8); Bernstein v. Commissioner, 267 F. 2d 879, 881-882 (C.A. 5) ; Acer Realty Co. v. Commissioner, 132 F. 2d 512, 514-515 (C.A. 8); Alexander Sprunt & Son v.

Jacobs v. Comm'r

148 T.C. No. 24 · United States Tax Court · Jun 26, 2017

The Bruins’ traveling hockey employees then board a charter bus and travel to the airport to fly back to Boston or to the next away city. … See Vanicek v. Commissioner, 85 T.C. at 739-740; Lindeman v. Commissioner, 60 T.C. at 615.

Industrial Research Products, Inc. v. Commissioner

40 T.C. 578 · United States Tax Court · Jun 24, 1963

In Hanover Bank v. … McDowell v. Ribicoff, 292 F. 2d 174 ; Higgins v. Commissioner, 312 U.S. 212 .

Camp Wolters Land Co. v. Commissioner

5 T.C. 336 · United States Tax Court · Jun 28, 1945

Smith v. First Nat. Bank, 43 Tex. Civ. App. 495 ; 95 S. W. 1111 ; Bank of De Soto v. Reed, supra; William Cameron & Co. v. Trueheart, 165 S. W. 58 . In Weatherford, M. W. & N. W. Ry. Co. v. … See Board of Trade Bldg. v. United States, 1 Fed. Supp. 862; Athol Mfg. Co., 22 B. T. A. 105; affd., 54 Fed. (2d) 230.

Associated Theatres Corp. v. Commissioner

14 T.C. 313 · United States Tax Court · Mar 1, 1950

Associated Theatres Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Associated Theatres Corp. v. Commissioner Docket No. 18748 United States Tax Court 14 T.C. 313 ; 1950 U.S. Tax Ct. … The board of directors of the petitioner had many informal meetings prior to the opening of the Colony Theatre and held a formal board of directors' meeting on October 14, 1941.

Smetanka v. Comm'r

74 T.C. 715 · United States Tax Court · Jul 17, 1980

In Minuto v. … Board of Tax Appeals, Washington, D.C. 20044, not to be properly addressed; and Axe v.

Austin Transit, Inc. v. Commissioner

20 T.C. 849 · United States Tax Court · Jul 23, 1953

A. 721; Schumacher Wall Board Corporation, 33 B. T. A. 1211, affd. 93 F. 2d 79 . … C. 1080 , affd. 176 F. 2d 646 ; Survaunt v. Commissioner, 162 F. 2d 753 .

Merrill v. Commissioner

9 T.C. 291 · United States Tax Court · Sep 9, 1947

In Williams v. … Stilgenbaur v. United States, 115 Fed. (2d) 283; Commissioner v. Shapiro, 125 Fed. (2d) 532. We too accepted the doctrine in McClellan v.

Higgins v. Commissioner

16 T.C. 140 · United States Tax Court · Jan 19, 1951

Gasner v. Pierce et al., 286 Pa. 529 . … Corliss v. Bowers. 281 U. S. 376 . So far as reliance is placed on G. C.

Columbia, N. & L. R. Co. v. Commissioner

14 T.C. 154 · United States Tax Court · Jan 31, 1950

Columbia, Newberry & Laurens Railroad Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Columbia, N. & L. R. Co. v. Commissioner Docket No. 20634 United States Tax Court 14 T.C. 154 ; 1950 U.S. … , how much, if any, income has been earned applicable to interest on this certificate; and any *289 part or the whole of any semi-annual interest not ordered by the Board of Directors to be paid, shall not thereafter be a

Mills v. Commissioner

26 T.C.M. 349 · United States Tax Court · Apr 5, 1967

Mills v. Commissioner. Mills v. Commissioner Docket No. 3960-65. United States Tax Court T.C. Memo 1967-67 ; 1967 Tax Ct. Memo LEXIS 192 ; 26 T.C.M. (CCH) 349 ; T.C.M. (RIA) 67067 ; April 5, 1967 *192 1. … See Cohan v. Commissioner, 39 F. 2d 540 (C.A. 2, 1930).

Mortrud v. Commissioner

44 T.C. 208 · United States Tax Court · May 21, 1965

See Commissioner v. Flowers, 326 U.S. 465 (1945); Peurifoy v. … There he would board the work train and commence the performance of his duties as a brakeman.

Kathleen S. Simpson & George T. Simpson v. Commissioner

141 T.C. No. 10 · United States Tax Court · Oct 28, 2013

Rivera v. Baker West, Inc., 430 6 United States v. Burke, 504 U.S. 229 (1992), and Fono v. … Cohan v. Commissioner, 39 F.2d 540, 544 (2d Cir. 1930); Vanicek v.

Ferrell v. Commissioner

90 T.C. 1154 · United States Tax Court · Jun 16, 1988

Sochin v. Commissioner, 843 F.2d 351 (9th Cir. 1988), affg. Brown v. Commissioner; 85 T.C. 968 (1985); Neely v. United States, 775 F.2d 1092, 1094 (9th Cir. 1985); Thompson v. … See Brown v. Commissioner, 799 F.2d 27, 31 (2d Cir. 1986), affg. a Memorandum Opinion of this Court; Ward v. Commissioner, 784 F.2d 1424, 1427 (9th Cir. 1986), affg. a Memorandum Opinion of this Court; Maddrix v.

Ryker v. Commissioner

33 T.C. 924 · United States Tax Court · Feb 18, 1960

Brown, 16 T.C. 623 ; Julia Nathan, 19 T.C. 865 ; John Sidney Thompson, 22 T.C. 275 , 282. … Kohl v. Kohl, 66 Cal. App. 2d 535 , 152 P. 2d 494 .

Kates Holding Co. v. Commissioner

79 T.C. 700 · United States Tax Court · Oct 28, 1982

Helvering v. Stuart, 317 U.S. 154 (1942); Lyeth v. Hoey, 305 U.S. 188 (1938). … See, e.g., Northern Pacific Railway Co. v. Wall, 241 U.S. 87, 92 (1916); Louisville & Nashville Railroad Co. v. Central Iron & Coal Co., 265 U.S. 59, 67 (1924).

Southern Pacific Transp. Co. v. Commissioner

75 T.C. 497 · United States Tax Court · Dec 31, 1980

United States v. Anderson, 269 U.S. 422 ; Brown v. … Brown v. Helvering, 291 U.S. 193, 204 (1934).