Case law

Oaklawn Jockey Club v. Commissioner

8 T.C. 1128 · United States Tax Court · May 28, 1947

Oaklawn Jockey Club, Petitioner, v. Commissioner of Internal Revenue, Respondent Oaklawn Jockey Club v. Commissioner Docket No. 8796 United States Tax Court 8 T.C. 1128 ; 1947 U.S. Tax Ct. … Pursuant to corporate resolution adopted at a special meeting of its board of directors on December 17, 1937, petitioner in that year paid $ 26,935.69 of the interest due.

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.

Phelps v. Commissioner

62 T.C. 513 · United States Tax Court · Jul 15, 1974

United States v. McKeever, supra at 675 ; Williams v. United States, 338 F. 2d 286, 288 (C.A. D.C. 1964). … United States, supra at 288-289; United States v. Waldman, supra at 749 ; Brown v. United States, 58 F.R.D. 599, 604 (D. S.C. 1973). See and compare United States v.

Toledo Blade Co. v. Commissioner (A)

11 T.C. 1079 · United States Tax Court · Dec 23, 1948

This *10 plan was approved by the board of directors of Consolidated at a meeting held December 24, 1934, and at a meeting of the petitioner's board of directors held December 27, 1934. … United States v. Ludey , 274 U.S. 295 .

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.

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.

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.

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.

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.

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.

Stuart v. Commissioner

2 T.C. 1103 · United States Tax Court · Dec 10, 1943

John Stuart, Petitioner, v. Commissioner of Internal Revenue, Respondent Stuart v. Commissioner Docket No. 97500 United States Tax Court 2 T.C. 1103 ; 1943 U.S. Tax Ct. … In the proceeding before the Board, respondent relied on sections 166 and 167 of the act, but in view of its decision the Board did not consider the applicability of section 167.

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.

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.

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.

Riss & Co. v. Commissioner

45 T.C. 230 · United States Tax Court · Dec 2, 1965

Ginsburg v. … Landers, Frary & Clark v. United States, 137 Ct. Cl. 870 , 149 F. Supp. 202 (1957). Compare Jernigin v. Phinney, an unreported case (W.D. Tex. 1957, 52 A.F.T.R. 1482 , 57-2 U.S.T.C. par. 9936), and Flex-O-Glass, Inc. v.

Dingle-Clark Co. v. Commissioner

26 T.C. 782 · United States Tax Court · Jun 29, 1956

Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . … United States v. Safety Car Heating Co., 297 U. S. 88 ; Lucas v. American Code Co., 280 U. S. 445 ; Globe Corporation, 20 T. C. 299 ; Boston Elevated Railway Co., 16 T.

Roy v. Commissioner

28 T.C.M. 607 · United States Tax Court · Jun 12, 1969

In Cross v. … The following comment in Cross 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 .