Case law

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.

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.

Estate of Koons v. Comm'r

105 T.C.M. 1567 · United States Tax Court · Apr 8, 2013

Brown, for petitioners. W. Robert Abramitis, John T. Lortie, and Brandon S. Cline, for respondent. … See Estate of Jones 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.

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.

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.

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 .

Estate of Cowser v. Commissioner

80 T.C. 783 · United States Tax Court · Apr 25, 1983

Helvering v. New York Trust Co., 292 U.S. 455 (1934); Heiner v. Colonial Trust Co., 275 U.S. 232, 235 (1927). … United States v. Maryland Savings-Share Insurance Corp., 400 U.S. 4, 5-6 (1970); McDonald v. Board of Election Commissioners, 394 U.S. 802, 809 (1969); McGowan v. Maryland, 366 U.S. 420, 426 (1961); Standard Oil Co. v.

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).

Bergeron v. Commissioner

31 T.C.M. 1226 · United States Tax Court · Dec 20, 1972

Browne, for the petitioners. Bruce A. McArdle , for the respondent. … See Hembree v. United States, supra at 464 F. 2d 1263 fn. 3 ; Woddail 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.

Boman v. Commissioner

26 T.C. 660 · United States Tax Court · Jun 22, 1956

Boman, Petitioner, v. Commissioner of Internal Revenue, Respondent Boman v. Commissioner Docket No. 54689 United States Tax Court 26 T.C. 660 ; 1956 U.S. Tax Ct. … The petitioner was mentioned in the certificate of incorporation as vice president, a member of the board of directors, and an incorporator.

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).

Geyer, Cornell & Newell, Inc. v. Commissioner

6 T.C. 96 · United States Tax Court · Jan 23, 1946

A. 994; Brown v. Helvering, 291 U. S. 193 , affirming 22 B. T. A. 678, and 63 Fed. (2d) 66; Peabody Coal Co., supra. … Helvering v. Brooklyn City R. Co., 72 Fed. (2d) 274, affirming 27 B. T. A. 77.

Merchants Refrigerating Co. v. Commissioner

60 T.C. 856 · United States Tax Court · Sep 6, 1973

Brown & Williamson Tobacco Corp. v. United States (W.D. Ky., 31 A.F.T.R. 2d 73 -1029, 73-1 U.S.T.C. par. 9317). But cf. Palmer Olson, 29 T.C.M. 1367 . … Wood & Son of Elizabeth City, Inc. v. United States, 314 F. Supp. 1205, 1209-1210 (E.D. N.C.); Rev. Rul. 71-359, 1971- 2 C.B. 62 .

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).

Pastene v. Commissioner

52 T.C. 647 · United States Tax Court · Jul 22, 1969

It is obvious that the intent and purpose of the four checks of October 28 was to accomplish the distribution ordered at the special meeting of the board of directors on the day before. … intended that, during the 12-month period, sales in the ordinary course of business shall result in ordinary gain to the corporation as if the corporation were not in the process of liquidating. * * * And in Pridemark, Inc. v.