Case law

Pennroad Corp. v. Commissioner

21 T.C. 1087 · United States Tax Court · Mar 31, 1954

As stated in Lucas v. … In Helvering v.

Maddux Constr. Co. v. Commissioner

54 T.C. 1278 · United States Tax Court · Jun 16, 1970

Maddux Construction Company, Petitioner v. Commissioner of Internal Revenue, Respondent Maddux Constr. Co. v. Commissioner Docket No. 1356-68 United States Tax Court 54 T.C. 1278 ; 1970 U.S. Tax Ct. … In Malat v.

Alling v. Commissioner

102 T.C. 323 · United States Tax Court · Feb 24, 1994

Commissioner, supra note 9, or factual in the view of Brown v. Commissioner, 85 T.C. 968 (1985), affd. sub nom. Sochin v. Commissioner, 843 F.2d 351 (9th Cir. 1988). … Braunstein, Ronald and Ester Breslow, Howard and Nancy Brown, Estate of Jerome Casser, deceased, Barry Casser, executor, Estate of Charlotte Casser, deceased, Barry Casser, executor, Peter B.

Broadcast Measurement Bureau, Inc. v. Commissioner

16 T.C. 988 · United States Tax Court · May 10, 1951

Petitioner's board of directors set June 30, 1947, as the close of Study No. 1. … Paul Railway Co. v.

Victory Glass, Inc. v. Commissioner

11 T.C. 656 · United States Tax Court · Oct 21, 1948

C. 1082 ; Brown Shoe Co., 10 T. C. 291 . … La Belle Iron Works v. United States, 256 U. S. 377 . In Dill & Collins Co., 18 B. T.

Hendricks v. Commissioner

51 T.C. 235 · United States Tax Court · Nov 12, 1968

The petitioners also cite, among other authorities, Commissioner v. Dashiell, (C.A. 7) 100 F. 2d 625 , affirming 36 B.T.A. 313 ; Commissioner v. Mott, (C.A. 6) 103 F. 2d 1009 , affirming 35 B.T.A. 195 ; Commissioner v. … United States, 269 U.S. 443 , and Commissioner v.

Janpol v. Commissioner

101 T.C. 518 · United States Tax Court · Dec 7, 1993

See Rutland v. Commissioner, 89 T.C. 1137, 1146 (1987); Leib v. Commissioner, 88 T.C. 1474, 1480 (1987). With respect to 29 U.S.C. sec. 1106 (a)(1)(B), the Court of Appeals in Brock v. … Co. v. Commissioner, T.C.

Abraham v. Commissioner

3 T.C. 991 · United States Tax Court · Jun 8, 1944

In Helvering v. … Helvering v. Clifford, 309 U. S. 331 ; Jones v. Norris, 122 Fed. (2d) 6; Frederick B. Rentschler, 1 T. C. 814 ; John Stuart, 2 T. C. 1103 ; Edward Mallinckrodt, Jr., 2 T. C. 1128 ; Brown v.

Rubke v. Comm'r

83 T.C.M. 1134 · United States Tax Court · Jan 22, 2002

Denman v. Commissioner, supra; Brown v. Commissioner, supra. Certified mail does not have to be processed by a postal employee prior to mailing. Brown v. Commissioner, supra. … Denman v. Commissioner, supra at 1143; Brown v. Commissioner, supra.

Aksomitas v. Commissioner

50 T.C. 679 · United States Tax Court · Jul 31, 1968

Aksomitas, Petitioner v. Commissioner of Internal Revenue, Respondent Aksomitas v. Commissioner Docket No. 252-67 United States Tax Court 50 T.C. 679 ; 1968 U.S. Tax Ct. … Tri-Boro purchased the boat in order to obtain the diesel power plant still on board.

Bick v. Commissioner

37 T.C.M. 1591 · United States Tax Court · Sep 28, 1978

Then he went to New York, where he boarded a freighter to Europe. In Europe, John first traveled to the site of the West German real property and vinelands. … See Brown v. Commissioner, 40 T.C. 861 , 869-70 (1963) , and Frank v. Commissioner, 20 T.C. 511 (1953) . 2 See also Dean v.

Hoffman v. Commissioner

17 T.C. 1380 · United States Tax Court · Feb 28, 1952

Frances Hoffman, Petitioner v. Commissioner of Internal Revenue, Respondent Hoffman v. Commissioner Docket Nos. 28212, 36225 United States Tax Court 17 T.C. 1380 ; 1952 U.S. Tax Ct. … Held , allowance for board and room sent to son living in California because of the mild climate there does not constitute deductible expense as medical care under section 23 (x), I. R.

Smith v. Commissioner

67 T.C. 570 · United States Tax Court · Dec 22, 1976

In Mitchell v. Commissioner, 428 F.2d 259 (6th Cir. 1970), revg. 52 T.C. 170 (1969); Anderson v. Commissioner, 480 F.2d 1304 (7th Cir. 1973), revg. 56 T.C. 1370 (1971); Cummings v. … Commissioner, 506 F.2d 449 (2d Cir. 1974), revg. 61 T.C. 1 (1973); and Brown v.

Thomas S. Lee Enterprises, Inc., Transferee v. Commissioner

12 T.C.M. 730 · United States Tax Court · Jun 29, 1953

Lee Enterprises, Inc., Transferee v. Commissioner. Don Lee, Incorporated v. Commissioner. Thomas S. Lee Enterprises, Inc., Transferee v. Commissioner Docket Nos. 26662, 26663. United States Tax Court 1953 Tax Ct. … Brown, Vice-President, D. L. Hunter, Controller, Secretary and Treasurer. The officers, with the exception of J. E. Brown, *199 constituted the Board of Directors of the petitioner. Thomas S.

Roberts v. Commissioner

62 T.C. 834 · United States Tax Court · Sep 23, 1974

See, e.g., Grosso v. United States, 390 U.S. 62 (1968); Marchetti v. United States, 390 U.S. 39 (1968); Shapiro v. United States, 335 U.S. 1 (1948); United States v. Sullivan, 274 U.S. 259 (1927). … See Rogers v. United States, 340 U.S. 367, 374 (1951); Brown v. Walker, 161 U.S. 591, 599-600 (1896).

American Metal Products Corp. v. Commissioner

34 T.C. 89 · United States Tax Court · Apr 21, 1960

Smoot Sand & Gravel Corp. v. Commissioner, supra at 202. … Manos v. Commissioner 187 F. 2d 734 ; Stanwick’s, Inc., 15 T.C. 556 , affd. (C.A. 4), June 25, 1951; Limerick’s, Inc., 7 T.C. 1129 , affd. 165 F. 2d 483 ; Hightower v. Commissioner, 187 F. 2d 535 . See Commissioner v.

FMC Corp. v. Comm'r

82 T.C.M. 884 · United States Tax Court · Nov 8, 2001

Brown (Brown) was a Goldman employee who was not assigned to petitioner’s project. … The next day, petitioner announced that its board of directors (board) had approved a plan of recapitalization (first plan) under which it would purchase: (1) Each share of old FMC stock held by its management for 5.667

Sullivan v. Commissioner

17 T.C. 1420 · United States Tax Court · Feb 29, 1952

Sullivan, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Sullivan v. Commissioner Docket Nos. 23026, 23027, 23028, 23029 United States Tax Court 17 T.C. 1420 ; 1952 U.S. Tax Ct. … , oil payments, and miscellaneous properties, and WHEREAS, the Board of Directors deem it good business and advisable to make a partial liquidation of the corporation and to pay out certain properties of the company as a

Vulcan Steam Forging Co. v. Commissioner

35 T.C.M. 110 · United States Tax Court · Feb 3, 1976

See Oklahoma Press Publishing Company v. … See Simons-Eastern Company v. United States, 354 F. Supp. 1003 , 1011 ( N.D. Ga. 1972 ) . Contrast Alex Brown, Inc., supra.

Coblenz v. Commissioner

79 T.C.M. 1881 · United States Tax Court · Apr 11, 2000

Brown. Before the meeting, the FDIC had approved Mr. Brown’s involvement in the settlement discussions. At the meeting, Mr. Brown only asked Mr. Simon and petitioner for a settlement figure. … Brown and that petitioners have failed to provide any credible evidence that Mr. Brown was aware of a harm to business reputation claim.