Case law

Citrus Valley Estates v. Commissioner

99 T.C. 379 · United States Tax Court · Sep 29, 1992

Jerome Mirza & Associates, Ltd. v. United States, 692 F. Supp. 918 (C.D. … Respondent relied on Jerome Mirza & Associates, Ltd. v.

H. Elkan & Co. v. Commissioner

2 T.C. 597 · United States Tax Court · Aug 24, 1943

Eisner v. Macomber, 252 U. S. 189 ; Merchants Loan & Trust Co. v. Smietanka, 255 U. S. 509 ; Lucas v. North Texas Lumber Co., 281 U. S. 11 . … It assumes as a factual basis that there was during the year a net of excess margin withdrawn over margin deposited and concludes that such net withdrawals constituted realized income, under Brown v. Helvering, 291 U.

Hospital Corp. of America v. Commissioner

81 T.C. 520 · United States Tax Court · Sep 21, 1983

The executive committee of petitioner’s board of directors consisted of Jack C. Massey, chairman of the board of directors; Thomas F. Frist, M.D., vice chairman and chief medical officer; John A. … Pursuant to those resolutions by the LTD board of directors, a series of intercompany contracts were executed.

Frank Warren Bibeau

United States Tax Court · May 24, 2023

Minnesota v. … Brown, 777 F.3d at 1031.

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.

Foster v. Commissioner

9 T.C. 930 · United States Tax Court · Nov 6, 1947

Commissioner v. Burdick, 59 Fed. (2d) 395, affirming 20 B. T. A. 742; Julius C. Miller, 45 B. T. A. 292; Peabody Coal Co. v. United States, 8 Fed. Supp. 845. … Decision will be entered v/nder Bule 50.

Kahle v. Commissioner

88 T.C. 1063 · United States Tax Court · Apr 28, 1987

Brown v. Commissioner, 78 T.C. 215 (1982); Winckell v. Commissioner, T.C. Memo. 1983-221 . … Lindemood v. Commissioner, 566 F.2d 646 (9th Cir. 1977). See also Berry v. Commissioner, T.C. Memo. 1981-106 .

J. Gordon Turnbull, Inc. v. Commissioner

41 T.C. 358 · United States Tax Court · Dec 12, 1963

At its meeting on January 18, 1954, the board of directors of H. E. … In Egan, Inc. v.

Daugherty v. Commissioner

78 T.C. 623 · United States Tax Court · Apr 15, 1982

On or about May 30, 1973, they recorded a subdivision plat with the Board of County Commissioners of Somerset County, Md., and the Somerset County Planning and Zoning Commission. … Tri-S Corp. v.

Berwind v. Commissioner

20 T.C. 808 · United States Tax Court · Jul 9, 1953

See Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . … Higgins v. Commissioner, 312 U. S. 212 ; Burnet v. Clark, supra.

Granberg Equipment, Inc. v. Commissioner

11 T.C. 704 · United States Tax Court · Oct 28, 1948

Granberg Equipment, Incorporated (Now Known as Granberg Corporation), Petitioner, v. Commissioner of Internal Revenue, Respondent Granberg Equipment, Inc. v. … Commissioner v. Ashland Oil & Refining Co ., 99 Fed. (2d) 588 ; certiorari denied, 306 U.S. 661 ; Diescher v. Commissioner , 110 Fed. (2d) 90 ; certiorari denied, 310 U.S. 650 ; Helvering v.

Upen G. Patel and Avanti D. Patel v. Commissioner

138 T.C. 395 · United States Tax Court · Jun 27, 2012

Coal Co. v. Eagle Land Co., 93 S.E.2d 231 (W.Va. 1956); Premonstratensian Fathers v. Badger Mut. Ins. Co., 175 N.W.2d 237 (Wis. 1970); Wyo. State Farm Loan Board v. FCSCC, 759 P.2d 1230 (Wyo. 1988). … Stewart, 221 S.W. 31 (Mo. 1920); Johnson v. Skillman, 12 N.W. 149 (Minn. 1882); Herigstad v. Hardrock Oil Co., 52 P.2d 171 (Mont. 1935); Brown Cnty. Agric. Soc’y, Inc. v. Brown Cnty.

Doak v. Commissioner

24 T.C. 569 · United States Tax Court · Jun 30, 1955

Doak, Petitioners, v. Commissioner of Internal Revenue, Respondent Doak v. Commissioner Docket No. 52191 United States Tax Court 24 T.C. 569 ; 1955 U.S. Tax Ct. … Board and lodging furnished the daughter as an employee were ordinary and necessary expenses of the business. The present case is decided for the *571 petitioner upon authority of the Papineau case.

Birmingham Terminal Co. v. Commissioner

17 T.C. 1011 · United States Tax Court · Dec 17, 1951

Dobson v. Commissioner, 320 U. S. 489 ; Boehm v. Commissioner (C. A. 2), 146 F. 2d 553, 555-556 , affirmed on another question, 326 U. S. 287 ; Main Properties, Inc., 4 T. … Boehm v. Commissioner, supra. But cf. Mathey v. Commissioner (C. A. 1), 177 F. 2d 259, 264 .

MacMurray v. Commissioner

21 T.C. 15 · United States Tax Court · Oct 9, 1953

See, e. g., Lucas v. Earl, 281 U. S. 111 ; Helvering v. Clifford, 309 U. S. 331 ; Harold G. Parker, 39 B. T. A. 423. … He quoted with approval from the dissenting opinion of Member Lansdon. of the Board of Tax Appeals in George D. Widener, 8> B. T.

Bunnel v. Commissioner

50 T.C. 837 · United States Tax Court · Sep 9, 1968

See Commissioner v. Brown, 380 U.S. 563, 571 (1965). … See Olsen v. Helvering, 88 F.2d 650, 651 (C.A. 2, 1937); cf. Dolezilek v. Commissioner, 212 F.2d 458 (C.A.D.C. 1954); Olsen v. Helvering, supra; Estate of John T. Eversole, 39 T.C. 1113 (1963).

Karlin v. Commissioner

54 T.C.M. 909 · United States Tax Court · Oct 19, 1987

See, e.g., Edwards v. Commissioner, 680 F.2d 1268 , 1270 (9th Cir. 1982) ; United States v. Brown, 600 F.2d 248 , 259 (10th Cir. 1979) , cert. denied 444 U.S. 917 (1979) ; United States v. … See Edwards v. Commissioner, 680 F.2d at 1270 ; United States v. Brown, 600 F.2d at 259 ; United States v. Carroll, 567 F.2d at 957 ; Coulter v.

Aviation Club of Utah v. Commissioner

7 T.C. 377 · United States Tax Court · Jul 17, 1946

The Aviation Club of Utah, a Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Aviation Club of Utah v. Commissioner Docket No. 9038 United States Tax Court 7 T.C. 377 ; 1946 U.S. Tax Ct. … No member or officer of the petitioner received any salary except one, an accountant who acted as clerk of the board and kept the books.

Webb v. Commissioner

72 T.C.M. 826 · United States Tax Court · Oct 2, 1996

Corine Brown (Ms. Brown) is the supervisor of the 90-day unit of the Examination Division of the Internal Revenue Service in Dallas, Texas (the 90-day unit). Ms. … Brown.

Braznell v. Commissioner

16 T.C. 503 · United States Tax Court · Feb 28, 1951

See also Bowers v. … In Bingham’s Trust v.