Case law

Fehlhaber v. Commissioner

94 T.C. 863 · United States Tax Court · Jun 13, 1990

See Commissioner v. Brown, 380 U.S. 563, 571 (1965). We have previously considered the legislative history relevant to section 6037(a). In Leonhart v. Commissioner, T.C. … Dupont De Nemours & Co. v. Davis, 264 U.S. 456, 462 (1924). See also Badaracco v. Commissioner, 464 U.S. 386, 391 (1984); and Lucia v. United States, 474 F.2d 565, 570 (5th Cir. 1973). In Automobile Club of Michigan v.

Atlas Oil & Refining Corp. v. Commissioner

17 T.C. 733 · United States Tax Court · Oct 31, 1951

Atlas Oil and Refining Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Atlas Oil & Refining Corp. v. Commissioner Docket Nos. 24764, 24765 United States Tax Court 17 T.C. 733 ; 1951 U.S. Tax Ct. … Said firm submitted to petitioner's board of directors audit reports covering each fiscal period.

Heyman v. Commissioner

70 T.C. 482 · United States Tax Court · Jun 26, 1978

McAdams v. Commissioner, 15 T.C. 231 (1950), affd. 198 F.2d 54 (5th Cir. 1951); Perry v. Commissioner, 28 B.T.A. 497 (1933) (reviewed by the Board of Tax Appeals). … In accord are Burgess v. Commissioner and Burck v. Commissioner, cited in the quoted portion of Rubnitz v. Commissioner, supra.

Hendrick v. Commissioner

35 T.C. 1223 · United States Tax Court · Mar 31, 1961

The cost per year for Skip’s attendance at that school for tuition, room, and board was $2,200. … Parsons v. United States, 227 F. 2d 437 (C.A. 3, 1955), and cases therein cited.

Cochran v. Commissioner

9 T.C. 242 · United States Tax Court · Aug 28, 1947

II, Scott on Trusts, § 187.2, pp. 992, 90S; and examine the case of First National Bank of Birmingham v. Snead, 5 Cir., 24 F. 2d 186 , cited by Board of Curators. … In Fidelity Co. v. Rothensies, 324 U.

Clapp v. Commissioner

36 T.C. 905 · United States Tax Court · Aug 29, 1961

Austin Clapp and Gloria Clapp, Petitioners, v. Commissioner of Internal Revenue, Respondent. Stuart R. Clapp and Virginia M. Clapp, Petitioners, v. Commissioner of Internal Revenue, Respondent Clapp v. … On or about February 1, 1955, Austin Clapp and Gloria Clapp entered into a written lease of the Searsville Lake Park premises with the board of trustees of Leland Stanford University.

Anclote Psychiatric Ctr. v. Commissioner

76 T.C.M. 175 · United States Tax Court · Jul 27, 1998

See Brown v. Commissioner, 37 T.C. 461, 486 (1961)(the price "was within a reasonable range"), affd. 325 F.2d 313 (9th Cir. 1963), affd. 380 U.S. 563 (1965); see also Brekke v. … See Hill v.

Fono v. Commissioner

79 T.C. 680 · United States Tax Court · Oct 27, 1982

In Agar v. … Montgomery was Magic Pan, Inc.’s chairman of the board.

Standard Coal, Inc. v. Commissioner

20 T.C. 208 · United States Tax Court · Apr 29, 1953

Investment Co. v. Commissioner, (C. A. 8) 88 F. 2d 582 ; Jesse Lee Brown v. Heiner, (D. C. W. D. Penn.) 15 A. F. T. R. 899. … This was not a situation like Mascot Stove Co. v. Commissioner, (C. A. 6) 120 F. 2d 153 , Templeton’s Jewelers, Inc. v United States, (C. A. 6) 126 F. 2d 251 , nor Chicago Stadium Corporation, 13 T.

W. T. Grant Co. v. Commissioner

58 T.C. 290 · United States Tax Court · May 15, 1972

The Supreme Court stated in Commissioner v. … Consolidated Dry Goods Co. v. United States, 180 F. Supp. 878 (D. Mass. 1960); see also Bingham v. Commissioner, 105 F. 2d 971 (C.A. 2,1939).

Nationalist Movement v. Commissioner

102 T.C. 558 · United States Tax Court · Apr 11, 1994

The chairman was to have sole management authority, including the appointment and expulsion of officers (i.e., board members), subject to override by a combined three-fourths vote of the board and a three-fourths vote of … -l * * [Hovenkamp, ‘‘Social Science and Segregation before Brown”, 1985 Duke L.J. 624 , 628 n.15 (1985).]

Sam W. Emerson Co. v. Commissioner

37 T.C. 1063 · United States Tax Court · Mar 12, 1962

V. T. H. Bien, 20 T.C. 49, 53 (1953). … Since it is not within the province of courts to weigh and determine the relative merits of methods of accounting, Brown v.

Spear Box Co. v. Commissioner

13 T.C. 238 · United States Tax Court · Aug 23, 1949

Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Spear Box Co. v. Commissioner Docket No. 17960 United States Tax Court 13 T.C. 238 ; 1949 U.S. Tax Ct. … It relies on the principle of "forgiveness" approved in American Dental Co. v. Helvering , 318 U.S. 322 , and discussed in Commissioner v. Jacobson , 336 U.S. 28 (Jan. 17, 1949).

Baird v. Commissioner

68 T.C. 115 · United States Tax Court · Apr 27, 1977

The fact that the agreement required the approval of Midgley Manor’s stockholders and board of directors was of little moment. … Sec. 1.446-1(a), Income Tax Regs.; Sandor v. Commissioner, supra; Burck v. Commissioner, supra; Cole v. Commissioner, supra; Resnik v. Commissioner, supra.

Growers Credit Corp. v. Commissioner

33 T.C. 981 · United States Tax Court · Feb 29, 1960

Heiner v. Colonial Trust Co., 275 U.S. 232 . … Gas Co. v.

Medical Weight Control Specialist v. Comm'r

109 T.C.M. 1243 · United States Tax Court · Mar 18, 2015

On May 12 and 21, 2014, respectively, the California Franchise Tax Board issued to petitioner a certificate of revivor and a certificate of relief from contract voidability. … See Brown v. Commissioner, 78 T.C. 215, 218 (1982). Unlike a traditional statute of limitations, the 90-day period of section 6213(a) generally cannot be tolled or extended. See Rich v.

Kleberg v. Commissioner

2 T.C. 1024 · United States Tax Court · Nov 25, 1943

Lemar v. Garner, 121 Texas 502 ; 50 S.W. (2d) 769 ; Brown v. Humble Oil & Refining Co., 126 Texas 296 ; 83 S.W. (2d) 935 ; on rehearing, 87 S.W. (2d) 1069 ; Railroad Commission v. Oil Co., 310 U. S. 573, 579 . … See Colston v. Burnet, 59 Fed. (2d) 867; Small v. Commissioner, 27 B. T. A. 1219; Paul, Selected Studies in Federal Taxation, Second Series, p. 24 * * *. In Raybestos-Manhattan Co. v.

P. F. Scheidelman & Sons, Inc. v. Commissioner

24 T.C.M. 168 · United States Tax Court · Feb 17, 1965

The Supreme Court, in John Kelly Co. v. … In Brown-Rogers-Dixson Co. v.

SAMPSON v. COMMISSIONER

2005 T.C. Summary Opinion 30 · United States Tax Court · Mar 23, 2005

Summary Opinion 2005-30 UNITED STATES TAX COURT KEISHA SAMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 2462-04S. … During the 2001-2002 school year, Destiny Sampson attended Brown Primary School (Brown) in Smithville, Texas.

Burnetta v. Commissioner

68 T.C. 387 · United States Tax Court · Jun 13, 1977

Packard v. Commissioner, 63 T.C. 621, 629 (1975). Whether or not two parties stand in an employer-employee relationship is a factual question. Simpson v. Commissioner, 64 T.C. 974, 984 (1975); Ellison v. … Pollnow v. Commissioner, 35 T.C. 715 (1961); Liberty Machine Works, Inc. v. Commissioner, 62 T.C. 621 (1974); Comprehensive Designers International, Ltd. v. Commissioner, 66 T.C. 348 (1976).