Case law

Estate of Schwehm v. Commissioner

17 T.C. 1435 · United States Tax Court · Feb 29, 1952

See Hess v. Gowen, 11 A. 2d 787 (Super. Ct. Pa. 1940); Western National Bank of York v. Levin, 200 A. 71 , 831 Pa. 113 (1938). … The minutes of a meeting of the board of directors of the Bank held on June 18,1930, show the following: Upon motion, resolved that we grant an extension of six months on loan of Ernest Schwehm for $125,000, providing $40,000

Clevenger v. Commissioner

51 T.C.M. 835 · United States Tax Court · Apr 15, 1986

CLIFTON CLEVENGER, 1 Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; CATHERINE CLEVENGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Clevenger v. … Magnon v. Commissioner, 73 T.C. 980 , 994 (1980) ; Estate of Clarke v. Commissioner, 54 T.C. 1149 , 1161 (1970) ; Benes v.

Estate of McCoy v. Commissioner

20 T.C.M. 224 · United States Tax Court · Feb 21, 1961

Brown. … See Skinner v.

Kamins v. Commissioner

54 T.C. 977 · United States Tax Court · May 14, 1970

Lang v. Commissioner, 304 U.S. 264 (1938) ; S. E. Brown, 52 T.C. 50 (1969). The law of Washington is well settled that a husband and wife have vested, equal, and undivided interests in community property. Poe v. … See Rustad v. Rustad, 61 Wash.2d 176 , 377 P.2d 414 (1963); MacKenzie v.

Kamborian v. Commissioner

56 T.C. 847 · United States Tax Court · Jul 27, 1971

As of September 1, 1965, International's board of directors consisted of Jacob, Jacob, Jr., Albert Kamborian (Jacob's brother), Becka, Paul Hirsch II, Harold V. Daniels, and Roy S. Flewelling. … Portland Oil Co. v.

De Korse v. Commissioner

5 T.C. 94 · United States Tax Court · May 22, 1945

[Cases cited are Lucas v. Earl, 281 U. S. 111 ; Corliss v. Bowers, 281 U. S. 376 ; Griffiths v. Helvering, 308 U. S. 355 ; Jones v. Page, 102 Fed. (2d) 144; Covington v. … .] * * * ******* It thus appears, or at least the Board had the right to infer fronl the evidence, that Mrs.

Estate of Lucas v. Commissioner

71 T.C. 838 · United States Tax Court · Feb 20, 1979

Estate of Stranahan v. Commissioner, supra; Gregory v. Helvering, 293 U.S. 465 (1935). … In Merritt v. Commissioner, 39 T.C. 257 (1962), revd. on another issue sub nom. Paragon Jewel Coal Co. v.

Jackson v. Commissioner

9 T.C. 307 · United States Tax Court · Sep 10, 1947

Helvering v. Reynolds Tobscco Co., 306 U. S. 110 , with Helvering v. Wilshire Oil Co., 308 U. S. 90 . This is a field definitely entrusted to the discretion of the respondent and the Secretary of the Treasury. … Imperial Building Co. v. Chicago Open Board of Trade, 238 Ill. 100 ; 87 N. E. 167 .

Advertisers Exchange, Inc. v. Commissioner

25 T.C. 1086 · United States Tax Court · Feb 24, 1956

C. 247 ; United States v. Mitchell, 271 U. S. 9 ; Cecil v. Commissioner, 100 F. 2d 896 . … Schram v. United States, 118 F. 2d 541 . See Brown v. Helvering, 291 U.

W. G. Maguire & Co. v. Commissioner

20 T.C. 20 · United States Tax Court · Apr 8, 1953

Maguire & Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. William G. Maguire, Petitioner, v. Commissioner of Internal Revenue, Respondent. Marian L. Maguire, Petitioner, v. … Palmer v. Commissioner, supra , so holds.

Dick Bros., Inc. v. Commissioner

18 T.C. 832 · United States Tax Court · Jul 30, 1952

The board of directors of petitioner at all times pertinent hereto consisted of the four persons named above. … New Colonial Ice Co. v. Helvering, 292 U. S. 435 ; Lake, Inc. v. Commissioner, 148 F. 2d 898 ; certiorari denied 326 U. S. 732 .

Vercio v. Commissioner

73 T.C. 1246 · United States Tax Court · Mar 31, 1980

A Minute of Resolutions of The Board of Trustees authorizing what is is they determine to do or have done shall be evidence that such an act is within their power. … Lucas v. Earl, 281 U.S. 111 (1930); United States v. Bayse, 410 U.S. 441 (1973).

Rogers v. Commissioner

38 T.C. 785 · United States Tax Court · Aug 30, 1962

Nordan, 22 T.C. 1132 (1954), acq. 1959- 1 C.B. 4 ; Caldwell v. Campbell, 218 F. 2d 567 (C.A. 5, 1955) ; and stock, Winton v. Kelm 122 F. Supp. 649 (D. Minn. 1954) ; Apt v. Birmingham, 89 F. Supp. 361 (N.D. … In Helvering v. Horst, supra, Commissioner v. P. G. Lake, Inc., 356 U.S. 260 (1958), and Eugene T.

Lucky Lager Brewing Co. v. Commissioner

26 T.C. 836 · United States Tax Court · Jul 19, 1956

Lash's Products Co. v. United States , 278 U.S. 175 ; Liggett & Myers Co. v. United States , 299 U.S. 383 ; Shearer v. Commissioner , (C. A. 2) 48 F. 2d 552 ; R. J. Reynolds Tobacco Co. v. Robertson , (C. … C.) 12 F. 2d 154 ; Consolidated Distributors v. City of Atlanta , 193 Ga. 853 , 20 S. E. 2d *843 421 ; *138 Western Lithograph Co. v. State Board of Equal ., 11 Cal. 2d 156 , 78 P. 2d 731 ; cf. Indian Motorcycle Co. v.

Jennemann v. Commissioner

67 T.C. 906 · United States Tax Court · Mar 7, 1977

On September 18, 1970, the Kroger Co’s board of directors voted to terminate the Plan, effective January 2, 1971. Thereafter, on January 2, 1971, the Plan was terminated. … Helvering v. Ind. Life Ins. Co., 292 U.S. 371, 381 (1934); New Colonial Ice Co., Inc. v. Helvering, 292 U.S. 435, 440 (1934); Deputy v. duPont, 308 U.S. 488, 493 (1940).

Schubel v. Commissioner

77 T.C. 701 · United States Tax Court · Sep 28, 1981

Wilkerson v. Commissioner, 70 T.C. at 257; Heyman v. … See also Brown v. Commissioner, T.C. Memo. 1978-132 ; Cathcart v. Commissioner, T.C. Memo. 1977-328 ("points” withheld).

Haldeman v. Commissioner

6 T.C. 345 · United States Tax Court · Mar 6, 1946

Haldeman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Clara B. Haldeman, Petitioner, v. Commissioner of Internal Revenue, Respondent Haldeman v. … Stockstrom v. Commissioner , 148 Fed. (2d) 491 ; certiorari denied, 10/8/45, affirming 3 T. C. 255 ; Brown v. Commissioner , 131 Fed. (2d) 640 ; certiorari denied, 318 U.S. 767 , affirming 42 B. T. A. 693 ; Helvering v.

International Trading Co. v. Commissioner

57 T.C. 455 · United States Tax Court · Dec 28, 1971

Bank v. … See S.F.H., Inc., 53 T.C. 28 (1969); see also Commissioner v. Brown, 380 U.S. 563 (1965). Our touchstone is what was the purpose of the legislation.

Estate of Louis H. Rowe v. Commissioner

12 T.C.M. 709 · United States Tax Court · Jun 22, 1953

Lewis Brown, Edward C. Rowe and W. Lee White, Executors v. Commissioner. Estate of Louis H. Rowe, Deceased v. Commissioner Docket No. 25531. United States Tax Court 1953 Tax Ct. Memo LEXIS 202 ; 12 T.C.M. … Lewis Brown, Esq., for the petitioners. Joseph F. Rogers, Esq., for the respondent.

Gator Oil Co. v. Commissioner

66 T.C. 145 · United States Tax Court · Apr 26, 1976

Commissioner v. Stern, 357 U.S. 39 (1958). … See Pentland v. Pentland, 113 So. 2d 872 (Fla. 1959), cert. denied 119 So. 2d 295 (Fla. 1960); Bessemer Properties v.