Case law

Facebook, Inc. & Subsidiaries

United States Tax Court · May 22, 2025

(v)(E). … Co. v.

Green v. Commissioner

12 T.C. 656 · United States Tax Court · Apr 29, 1949

OppeR, Judge: We can not distinguish this proceeding in any particular from Ney v. United States (Dist. Ct., Ark.), 77 Fed. Supp. 1005; affd. (C. C. A., 8th Cir.), 171 Fed. (2d) 449. … Whether a further amount would have been allowed for board and lodging for the few days spent at the taxpayer’s original “home,” had they been claimed and proved, can not be ascertained from the record in that case, but consideration

Munter v. Commissioner

5 T.C. 108 · United States Tax Court · May 22, 1945

v. … Helvering, 79 Fed. (2d) 12 ; Murchison Estate v. Commissioner, 76 Fed. (2d) 641; United States v. Kauffmann, 62 Fed. (2d) 1045 ; Barnes v. United States, 22 Fed. Supp. 282; Helen V. Crocker, supra. See Commissioner v.

Smith v. Commissioner

75 T.C.M. 2155 · United States Tax Court · Apr 16, 1998

See Schroeder v. … See Welch v. Helvering, 290 U.S. at 115.

Wahlert v. Commissioner

17 T.C. 655 · United States Tax Court · Oct 10, 1951

V. Kisting, L. M. Schmitt, M. M. Kuehn, V. G. Kisting, and petitioner. … In Burnet v.

Ripy Bros. Distillers, Inc. v. Commissioner

11 T.C. 326 · United States Tax Court · Sep 22, 1948

In support of its position it relies on Commissioner v. Falcon Co . (CCA-5), 127 Fed. (2d) 277 ; Novo Trading Corporation v. Commissioner (CCA-2), 113 Fed. (2d) 320 ; Howell Turpentine Co. v. … The respondent relies on such cases as Commissioner v. Court Holding Co ., 324 U.S. 331 ; United States v. Phellis , 257 U.S. 156 ; MacQueen Co. v. Commissioner (CCA-3), 67 Fed. (2d) 857 ; Meurer Steel Barrel Co. v.

Nestle Holdings v. Commissioner

70 T.C.M. 682 · United States Tax Court · Sep 14, 1995

Brown (Brown), in which Brown stated: Although control premiums may be required to induce selling shareholders to pass control, other rationale is necessary in order for it to be a sound economic investment for the acquiror … The record here corroborates Brown's description of control premiums.

Bell Electric Co. v. Commissioner

45 T.C. 158 · United States Tax Court · Nov 19, 1965

In American Automobile Association v. United States, 367 U.S. 687 , and Schlude v. … Brown v. Helvering, 291 U.S. 193, 201-202 . And this is so regardless of whether its obligation is direct or otherwise. Petitioners rely in part upon Bressner Radio, Inc. v.

Conroy v. Commissioner

41 T.C. 685 · United States Tax Court · Feb 26, 1964

See Corkum v. United States, 204 F. Supp. 471 . … Brown, 25 T.C. 220 , are to some extent factually similar to the instant cases in that they considered tax problems of retired members of the Baltimore Police Department.

Nevin v. Commissioner

11 T.C. 59 · United States Tax Court · Jul 20, 1948

A., Petitioner, v. Commissioner of Internal Revenue, Respondent Nevin v. Commissioner Docket No. 15218 United States Tax Court 11 T.C. 59 ; 1948 U.S. Tax Ct. … A. 268 , *137 and Dimock v. Corwin , 19 Fed. Supp. 56 .

Burke v. Commissioner

42 T.C. 1021 · United States Tax Court · Sep 9, 1964

A special meeting of the board of directors of the Pueblo company was thereafter held on December 20, 1956. … Coady, supra, and with United States v. Marett, 325 F. 2d 28 (C.A. 5, 1963). Any further discussion of this issue is deemed unnecessary.

Bilar Tool & Die Corp. v. Commissioner

62 T.C. 213 · United States Tax Court · May 15, 1974

We find nothing in the recent Supreme Court opinions in Woodward v. Commissioner, 397 U.S. 572 (1970), and United States v. … See Transamerica Corporation v. United States, 254 F. Supp. 504 (N.D. Cal. 1966).

Goldwyn v. Commissioner

9 T.C. 510 · United States Tax Court · Sep 30, 1947

Samuel Goldwyn, Petitioner, v. Commissioner of Internal Revenue, Respondent Goldwyn v. Commissioner Docket No. 8770 United States Tax Court 9 T.C. 510 ; 1947 U.S. Tax Ct. … United States v. Guinzburg, *94 supra [ 278 Fed. 363 ]; Plant v. Walsh, supra [ 280 Fed. 722 ]; and Appeal of A. H. Stange, supra [1 B. T. A. 810].

Stidger v. Commissioner

40 T.C. 896 · United States Tax Court · Sep 3, 1963

In Commissioner v. Flowers, 326 U.S. 465 , the U.S. … See Commissioner v. Flowers, 326 U.S. 465 , 66 S.Ct. 250 , 90 L. Ed. 203 ; Barnhill v. Commissioner, 4 Cir., 148 F. 2d 913 , 159 A.L.R. 1210 .

Union Oil Co. v. Commissioner

101 T.C. 130 · United States Tax Court · Jul 28, 1993

Co. v. Commissioner, 634 F.2d 1029, 1042 (6th Cir. 1980), affg. 68 T.C. 39 (1977); Allstate Ins. Co. v. United States, 329 F.2d 346, 349 (7th Cir. 1964); First Chicago Corp. v. Commissioner, 96 T.C. 421, 439 (1991). … Co. v.

Estate of Bartell v. Comm'r

147 T.C. 140 · United States Tax Court · Aug 10, 2016

As we noted in Biggs v. … Co. v.

Carpenter v. Commissioner

20 T.C. 603 · United States Tax Court · Jun 15, 1953

Carpenter, Petitioner, v. Commissioner of Internal Revenue, Respondent Carpenter v. Commissioner Docket No. 30631 United States Tax Court 20 T.C. 603 ; 1953 U.S. Tax Ct. … This certificate is transferable only on the books of said association after the express consent of the Board of Directors of said association to such transfer has been first had and obtained. 4.

Johns v. Commissioner

53 T.C.M. 442 · United States Tax Court · Mar 26, 1987

Helba v. Commissioner, 87 T.C. 983 (1986) ; Zirker v. Commissioner, 87 T.C. 970 (1986) . … In Hilton v.

Bower v. Commissioner

10 T.C. 37 · United States Tax Court · Jan 12, 1948

As in George v. … In Brown v.

Smith v. Commissioner

60 T.C. 279 · United States Tax Court · May 23, 1973

The president of GMI reports both to the board of regents of GMI and to the vice president for personnel administration of GMC. … This provision of the regulations was upheld by the Supreme Court in Bingler v. Johnson, 394 U.S. 741 (1969).