Case law

Foote-Burt Co. v. Commissioner

10 T.C. 948 · United States Tax Court · May 24, 1948

In Corona Coal Co. v. United States, 21 Fed. (2d) 489; affd., 23 Fed. (2d) 673 (C. C. … Co. v.

Estate of C.S. Brasington, Burns v. Commissioner

12 T.C.M. 1482 · United States Tax Court · Dec 31, 1953

Burns, Jr., and Clayton Brown Brasington. Clayton Brown Brasington has two sons, Clayton Brown Brasington, Jr., and Lloyd Brasington. … Helvering v. Mitchell, 303 U.S. 391 .

Hodges v. Commissioner

48 T.C.M. 617 · United States Tax Court · Jul 26, 1984

Imbeau, the Vice President of Universal Life Church, Inc. and a member of its board of directors. We found Mr. Imbeau's testimony evasive and utterly without credibility. … See also Mendenhall v. Commissioner, T.C. Memo. 1983-491 ; Murphy v. Commissioner, T.C. Memo. 1983-59 ; Kellman v. Commissioner, T.C. Memo. 1981-615 ; Brown v. Commissioner, T.C. Memo. 1980-553 ↩ . 5.

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 421 ; Western Lithograph Co. v. State Board of Equal., 11 Cal. 2d 156 , 78 P. 2d 731 ; cf. Indian Motorcycle Co. v.

Gray v. Comm'r

1999 U.S. Tax Ct. LEXIS 65 · United States Tax Court · Oct 29, 1999

GRAY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Gray v. Comm'r Docket No. 12139-98 United States Tax Court 1999 U.S. Tax Ct. LEXIS 65 ; October 29, 1999 , Filed *65 STUART L. … BROWN, Chief Counsel, Internal Revenue Service. For Petitioner: JERRY W. NEAGLE, Attorney, Houston, Texas. SUSAN M. PINNER, Attorney, Houston, Texas. Michael B. Thornton , Judge. Michael B.

Maloney v. Commissioner

34 T.C.M. 1237 · United States Tax Court · Sep 15, 1975

Brown, the president of West Coast. In September 1966 Brown filed a petition in bankruptcy. As of that time Brown's obligation to Albert was wholly worthless. … Accordingly we hold that Brown's failure to repay the loan resulted in a non-business bad debt. Whipple v. Commissioner, supra. Issue 3.

Falk v. Commissioner

18 T.C. 699 · United States Tax Court · Jun 30, 1952

Allen v. … See Merchants National Bank of Boston v. Commissioner , 320 U.S. 256 ; *172 Humes v. United States , 276 U.S. 487 ; Newton Trust Co. v.

Peerless Inv. Co. v. Commissioner

58 T.C. 892 · United States Tax Court · Aug 28, 1972

On December 8, 1949, the board of directors of the petitioner held a meeting at which the acquisition of control of the facilities of Packing was discussed. … Webster Investors, Inc. v. Commissioner, 291 F. 2d 192 (C.A. 2, 1961), affirming a Memorandum Opinion of this Court; cf. Redman L. Turner, 47 T.C. 355 (1967); The Pevely Dairy Co., 1 B.T.A. 385 (1925).

Steubenville Bridge Co. v. Commissioner

11 T.C. 789 · United States Tax Court · Nov 8, 1948

As was said by Judge Hand in Chisholm v. … Meurer Steel Barrel Co. v. Commissioner, 144 Fed. (2d) 282. In this decision the court distinguished Chisholm v.

Meier v. Commissioner

2 T.C. 458 · United States Tax Court · Jul 21, 1943

Meier, Petitioner, v. Commissioner of Internal Revenue, Respondent Meier v. Commissioner Docket No. 112332 United States Tax Court 2 T.C. 458 ; 1943 U.S. Tax Ct. … During 1940 she was, and still is, employed in the capacity of charge nurse at Valley View Sanitarium, Paterson, *100 New Jersey, a tuberculosis hospital under the jurisdiction of the Board of Freeholders of Passaic County

Sherwood Memorial Gardens, Inc. v. Commissioner

42 T.C. 211 · United States Tax Court · Apr 17, 1964

See also Brown Shoe Co. v. Commissioner, 339 U.S. 583 (1950). … Bank v.

Standard Oil Co. v. Commissioner

11 T.C. 843 · United States Tax Court · Nov 29, 1948

Standard Oil Company of New Jersey, Petitioner, v. Commissioner of Internal Revenue, Respondent Standard Oil Co. v. Commissioner Docket No. 7512 United States Tax Court 11 T.C. 843 ; 1948 U.S. Tax Ct. … See Jenkins v. National Surety Co ., 277 U.S. 258 ; American Surety Co. v. Westinghouse Electric Mfg. Co ., 296 U.S. 133 ; Pou v. South Carolina Warehousing Corporation , 27 Fed. (2d) 418 .

West Missouri Power Co. v. Commissioner

18 T.C. 105 · United States Tax Court · Apr 23, 1952

See also City Bank Farmers Trust Co. v. Hoey, 52 F. … We think, to use the language of District Judge Clancy in City Bank Farmers Trust Co. v.

Lakhani v. Comm'r

142 T.C. 151 · United States Tax Court · Mar 11, 2014

Tschetschot v. Commissioner, 2007 WL 518989 , at *5. See also Nitzherg v. Commissioner, 580 F.2d 357, 358 (9th Cir. 1978), rev’g T.C. Memo. 1975-228 , and Mayo v. … We held in Carlebach v.

Estate of Cranor v. Commissioner

81 T.C.M. 1111 · United States Tax Court · Feb 8, 2001

See Commissioner v. Soliman, 506 U.S. 168, 174 (1993); Commissioner v. Brown, 380 U.S. 563, 570- 572 (1965). … See, e.g., Estate of Cerrito v. Commissioner, 73 T.C. 896 (1980); C. Frederick Brave, Inc. v. Commissioner, 65 T.C. 1001 (1976); Hoffman v. Commissioner, 63 T.C. 638 (1975); Axe v.

Cohen v. Secretary of War

7 T.C. 1002 · United States Tax Court · Oct 22, 1946

See Abrath v. N. E. Ry. Co., L. R. 11; Q. B. Div. 440, 455; 11 A. C. 247; Jones, “The Law of Evidence,” 3d ed., 238; Thayer, “A Preliminary Treatise on Evidence,” 357, 358; Pennsylvania Railroad Co. v. … S. 333, 339 ; District of Columbia v. Vignau (App. D. C.), 144 Fed. (2d) 641.

Southern Coast Corp. v. Commissioner

17 T.C. 824 · United States Tax Court · Nov 27, 1951

Southern Coast Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Southern Coast Corp. v. Commissioner Docket No. 26971 United States Tax Court 17 T.C. 824 ; 1951 U.S. Tax Ct. … of directors, held in 1945, a resolution was adopted reading in part as follows: WHEREAS the officers of this corporation have advised the Board of Directors that Mr.

C. P. A. Co. v. Commissioner

7 T.C. 912 · United States Tax Court · Oct 2, 1946

The petitioner relies upon Massachusetts Protective Association, Inc. v. United States, 114 Fed. (2d) 304. … Equitable Life Assurance Society v. Commissioner, 1935, 33 B. T.

Rosenstein v. Commissioner

32 T.C. 230 · United States Tax Court · Apr 28, 1959

The taxpayer in O'Laughlin v. … See also Birnbaum v. Commissioner, 117 F. 2d 395 (C.A. 7, 1941).

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.