Case law

Lincoln Electric Co. v. Commissioner

6 T.C. 37 · United States Tax Court · Jan 11, 1946

The purchase of the annuity contract was authorized by the board of directors. … A. 1225 ; Van Hooser & Co. v. Glenn , 50 Fed. Supp. 279 ; Toledo Grain & Milling Co. v. Commissioner , 62 Fed. (2d) 171 ; Seinsheimer Paper Co. v. United States , 63 Ct. Cls. 429 ; Botany Worsted Mills v.

Marshall v. Commissioner

14 T.C. 90 · United States Tax Court · Jan 27, 1950

War Contracts Price Adjustment Board, 13 T. … Lindstrom v. Commissioner, supra, 346.

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.

Johnson v. Commissioner

21 T.C.M. 1590 · United States Tax Court · Dec 21, 1962

Johnson and Elizabeth Johnson v. Commissioner. Johnson v. Commissioner Docket No. 85506. United States Tax Court T.C. Memo 1962-299 ; 1962 Tax Ct. Memo LEXIS 9 ; 21 T.C.M. (CCH) 1590 ; T.C.M. … In 1955 petitioner, Rollin Browne, C.

Fox v. Commissioner

53 T.C.M. 651 · United States Tax Court · Apr 27, 1987

The board again authorized foreclosure if necessary for the protection of the NCDC's interest. … United States v. Hughes Properties, Inc., 476 U.S. (1986) , quoting Brown v. Helvering, 291 U.S. 193 , 200 (1934) ; accord, Dixie Pine Products Co. v. Commissioner, 320 U.S. 516 , 519 (1944) .

Epps v. Commissioner

70 T.C.M. 1 · United States Tax Court · Jul 3, 1995

JOHN AND STACIA EPPS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ELECTRIC MOTOR SERVICE COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Epps v. … For petitioners: James Allen Brown. For respondent: David L. Jordan and John R. Keenan.

Stewart Title Guaranty Co. v. Commissioner

15 T.C. 566 · United States Tax Court · Oct 31, 1950

Stewart Title Guaranty Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Stewart Title Guaranty Co. v. Commissioner Docket No. 19567 United States Tax Court 15 T.C. 566 ; 1950 U.S. Tax Ct. … On March 9, 1945, a resolution was passed by the board of directors of Stewart Title Guaranty Co.

Broadhead Trust v. Commissioner

31 T.C.M. 975 · United States Tax Court · Sep 7, 1972

Morrison also took into account the fact that the Pierce-Williams lands contained 30,000,000 board feet of timber at decedent's death and his discussions with Joe Brown in the summer of 1964. … Brown. The agreement provided for Joe L. Brown to cut 3,000,000 board feet 989 of timber each year for a 10-year period and to pay $120,000 per year for each of the 10 years.

Ruthrauff v. Commissioner

9 T.C. 418 · United States Tax Court · Sep 25, 1947

Colorado National Bank v. Commissioner, 305 U. S. 23 ; and Allan S. Lehman et al., Executors, 39 B. T. A. 17; affirmed on another point, 109 Fed. (2d) 99. See also Brown v. Commissioner, 74 Fed. (2d) 281, and Wishard v. … In Goldstone v. United States, 325 U.

Proskauer v. Commissioner

46 T.C.M. 679 · United States Tax Court · Jul 11, 1983

Jim Walter Corp. v. United States, 498 F.2d 631 , 639 (5th Cir. 1974) ; Markham & Brown, Inc. v. United States, 648 F.2d 1043 (5th Cir. 1981) . … Industries, Inc. v. Commissioner, 495 F.2d 653 (3d Cir. 1974) , affg. 60 T.C. 163 (1973) . This Court has followed the rationale of Jim Walter, Markham & Brown and H.&G. Industries. In Harder Services, Inc. v.

Mensik v. Commissioner

37 T.C. 703 · United States Tax Court · Jan 16, 1962

Charles Oran Mensik and Mary Mensik, Petitioners, v. Commissioner of Internal Revenue, Respondent Mensik v. Commissioner Docket No. 76517 United States Tax Court 37 T.C. 703 ; 1962 U.S. Tax Ct. … It was petitioner's testimony that the proceeds of the check wound up in Hodge's "brown envelope" at the Southmor Bank. The "brown envelope" he explained was a lockbox. Just how he knew this he did not say.

Mittelman v. Commissioner

5 T.C. 932 · United States Tax Court · Oct 18, 1945

Hammans v. Commissioner, 2 Cir., 121 F. 2d 4 ; Amelia H. Cohen Trust v. Commissioner, 3 Cir., 121 F. 2d 689 : Britt v. Commissioner, 40 B. T. A. 790, affirmed 4 Cir., 114 F. 2d 10 ; Souther v. Commissioner, 39 B. T. … Smith v. Commissioner, 38 B. T. A. 317; W. C. Robinson v. Commissioner, 42 B. T.

Superior Beverage Co. v. Commissioner

58 T.C. 918 · United States Tax Court · Aug 28, 1972

Superior Beverage Company of Marysville, Inc., et. al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Superior Beverage Co. v. … Rptr. 592 ; Pepper v.

Craig Patrick & Michele Patrick v. Commissioner

142 T.C. No. 5 · United States Tax Court · Feb 24, 2014

Commissioner v. Brown, 380 U.S. 563, 571 (1965). An exchange occurs when property is transferred in return for other property. Guest v. Commissioner, 77 T.C. 9, 24 (1981). … Tempel v. Commissioner, 136 T.C. at 346.

Smith-Bridgman & Co. v. Commissioner

16 T.C. 287 · United States Tax Court · Feb 5, 1951

Smith-Bridgman & Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Smith-Bridgman & Co. v. Commissioner Docket No. 21357 United States Tax Court 16 T.C. 287 ; 1951 U.S. Tax Ct. … On November 5, 1942, Continental's board of directors adopted the following resolution: Resolved: 1.

Estate of Trompeter v. Commissioner

111 T.C. 57 · United States Tax Court · Jul 22, 1998

Corp. v. … Memo. 1984-133 ; see also Compton v. Commissioner, T.C. Memo. 1983-642 ; Hansen v. Commissioner, T.C. Memo. 1981-98 ; Nunez v. Commissioner, T.C. Memo. 1969-216 ; Brown v. Commissioner, T.C.

Grossman v. Commissioner

72 T.C.M. 845 · United States Tax Court · Oct 7, 1996

Brown worked for Grant Thornton as a tax specialist from January 1985 to April 1987. Brown worked under Berger’s supervision. … See Weber v. Commissioner, 70 T.C. at 57-58. Also, no question is raised as to Brown’s being an appropriate agent of Markette for purposes of accepting delivery. Broussard v.

Marine v. Commissioner

47 T.C. 609 · United States Tax Court · Mar 20, 1967

Marine and Dora Marine, Petitioners v. Commissioner of Internal Revenue, Respondent Marine v. Commissioner Docket No. 602-66 United States Tax Court 47 T.C. 609 ; 1967 U.S. Tax Ct. … On January 1, 1963, the Board of Trustees of the Evangelical Bible Church signed the following statement: For The Year 1963 *138 and thereafter unless modified, all payments to Reverend Fred B.

Estate of James R. Jewett v. Commissioner

4 T.C.M. 274 · United States Tax Court · Feb 28, 1945

Jewett, Executor v. Commissioner. Estate of James R. Jewett v. Commissioner Docket No. 1995. United States Tax Court 1945 Tax Ct. Memo LEXIS 283 ; 4 T.C.M. (CCH) 274 ; T.C.M. … Brown who resigned as trustee in 1932 shortly *289 after the trust was created. The committee for this trust consisted of Daniel L. Brown, Edwin W. Davis and James R. Jewett.

Miles v. Commissioner

41 T.C. 165 · United States Tax Court · Nov 8, 1963

Helvering v. Clifford, 309 U.S. 331 (1940); Commissioner v. Tower, 327 U.S. 280 (1946). … To the same effect see Gregory v. Helvering, 293 U.S. 465 . We regard the cases of Brown v. Commissioner, 180 F. 2d 926 (C.A. 3), reversing 12 T.C. 1095 ; Skemp v.