Case law

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.

Howze v. Commissioner

2 T.C. 1254 · United States Tax Court · Dec 30, 1943

S. 399 , and many Board and court cases which have followed that case. The petitioner points out in her brief that United States v. … In Welch v.

Dressler v. Commissioner

56 T.C. 210 · United States Tax Court · May 6, 1971

John Dressler and Charlotte Dressler, Petitioners, v. Commissioner of Internal Revenue, Respondent Dressler v. Commissioner Docket No. 104-71S United States Tax Court 56 T.C. 210 ; 1971 U.S. Tax Ct. … as a minister and performed no functions of a sacerdotal character was not a "minister of the gospel" within the meaning of section 107 even though 9 of the 11 professional employees of the Board of Christian Social Concerns

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

Nirosta Corp. v. Commissioner

8 T.C. 987 · United States Tax Court · May 9, 1947

In May 1943 the officers of the corporation were as follows: Chairman of the board-Howland H. Sargeant President-Allen A. Dicke Vice president-Hellmer R. Johnson Secretary-Edgar M. Cullman Treasurer-Paul S. … A. 498; Noteman v. Welch, 108 Fed. (2d) 206. In the case at bar the taxpayer had the benefit of a ruling by the revenue agent in 1940 that it was a holding company.

GPD, Inc. v. Commissioner

60 T.C. 480 · United States Tax Court · Jun 26, 1973

The Board of Tax Appeals held that, although the transferor’s cost was proper in computing taxable income, it was the book cost for the corporation that should be used in computing earnings and profits for the purposes of … In short, I find the reasoning of Judge Battisti in Ostendorf-Morris Co. v. United States, an unreported case (N.D. Ohio 1968, 26 A.F.T.R. 2d 70 -5369, 70-2 U.S.T.C. par. 9550), totally persuasive.

Dowd v. Commissioner

37 T.C. 399 · United States Tax Court · Dec 4, 1961

Dowd, Petitioners, v. Commissioner of Internal Revenue, Respondent Dowd v. Commissioner Docket No. 84485 United States Tax Court 37 T.C. 399 ; 1961 U.S. Tax Ct. … His resignation was accepted by the board of regents of the university on March 3, 1956, effective June 15, 1956.

C. P. A. Co. v. Commissioner

7 T.C. 912 · United States Tax Court · Oct 2, 1946

The petitioner relies upon Massachusetts Protective Association, Inc. v. United States, 114 Fed. (2d) 304. … Equitable Life Assurance Society v. Commissioner, 1935, 33 B. T.

Estate of Goodman v. Commissioner

19 T.C.M. 927 · United States Tax Court · Aug 31, 1960

Estate of Helen Brown Goodman, Deceased, J. Guthrie Goodman, Jr., and Helen Goodman Thompson, Co-Executors v. Commissioner. Estate of Goodman v. Commissioner Docket No. 69215. United States Tax Court T.C. … See United States v. Wells, 283 U.S. 102 (1931) ; *122 Allen v. Trust Co., 326 U.S. 630 (1946) .

Kuper v. Commissioner

61 T.C. 624 · United States Tax Court · Feb 4, 1974

See Griffiths v. Commissioner, 308 U.S. 355, 358 (1939); Minnesota Tea Co. v. Helvering, 302 U.S. 609, 613 (1938). … Sammons v. Commissioner, supra at 452.]

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.

Ransom v. Commissioner

2 T.C. 647 · United States Tax Court · Sep 8, 1943

While the line of distinction between Commissioner v. Bishop Trust Co., supra, and Weigel v. … Furthermore, we think, as argued by petitioner, that the instant case on its facts is ruled by Weigel v. Commissioner, rather than by Commissioner v. Bishop Trust Co.

Pomponio v. Commissioner

33 T.C. 1072 · United States Tax Court · Mar 31, 1960

Petitioner ivas secretary-treasurer, a member of the board of directors, and a stockholder in Donna Lee. … Petitioner was secretary-treasurer, a member of the board of directors, and a stockholder in Greenbrier.

Freesen v. Commissioner

89 T.C. 1123 · United States Tax Court · Dec 8, 1987

Ct. 327 (1983), the plaintiff sought to recover the amount of the premium paid to obtain a bond to stay the execution of the order of the Renegotiation Board pending redetermination of the Board’s order. … In Toner v.

Rhode Island Hospital Trust Co. v. Commissioner

7 T.C. 211 · United States Tax Court · Jun 24, 1946

See National Investors Corporation v. Hoey, 144 Fed. (2d) 466. Disregard of a corporate entity under Higgins v. Smith, supra, is dependent upon a finding that it is but a fiction or a sham. … It had its own board of directors abd officers, through whom it acted j it had its own books and records and was never subject to the, control of any officers or committees of petitioner, as such.

First State Bank v. Commissioner

8 T.C. 831 · United States Tax Court · Apr 17, 1947

On that date, at a regular monthly meeting of the board of directors, all directors (L. M. Price, A. E. Pronger, P. J. Pronger, U. N. … Thus, in Commissioner v.

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.

Squier v. Commissioner

35 T.C. 950 · United States Tax Court · Mar 16, 1961

Squier, Deceased, National State Bank of Newark, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent Squier v. Commissioner Docket No. 75848 United States Tax Court 35 T.C. 950 ; 1961 U.S. Tax Ct. … Wilson agreed and served as a member of the board from 1944 until the middle of 1949 when he resigned due to the pressure of other business.

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.

Farr v. Commissioner

11 T.C. 552 · United States Tax Court · Oct 7, 1948

See Commissioner v. Hopkinson, 126 Fed. (2d) 406, 411, and Ogle v. Helvering, 77 Fed. (2d) 338, 339. … New Colonial Ice Co. v. Helvering, 292 U. S. 435, 440 ; Hord v. Commissioner, 143 Fed. (2d) 73, 76; Davis v. Commissioner, 151 Fed. (2d) 441, 442.