Case law

Browne v. Commissioner

75 T.C.M. 1567 · United States Tax Court · Jan 12, 1998

Memo. 1998-14 UNITED STATES TAX COURT ALICE PAULINE BROWNE, A.K.A. A. PAULINE BROWNE, Petitioner v. … More importantly, petitioner was served with a notice on 3 See Browne v. Commissioner, 73 T.C. 723 (1980); Dandeneau v. Commissioner, T.C. Memo. 1971-128, affd. without published opinion sub nom.

Tennessee Carolina Transp., Inc. v. Commissioner

65 T.C. 440 · United States Tax Court · Dec 1, 1975

In both Bear Manufacturing Co. v. … Compare Bishop v.

Linder v. Commissioner

68 T.C. 792 · United States Tax Court · Aug 30, 1977

Brown v. Commissioner, 241 F.2d 827 (8th Cir. 1957) (Missouri law), affg. 25 T.C. 920 (1956); Woodward v. United States, 208 F.2d 893, 898 (8th Cir. 1953) (Iowa law); French v. … Whitehead v. Villapiano, 16 N.J. Super. 415 , 84 A.2d 731, 735-736 (App. Div. 1951); Weinberg v. Weinberg, 118 N.J. Eq. 97, 98 , 177 A. 844 (Ch. 1935); Marvel v. Jonah, 81 N.J.

Haverty Realty & Inv. Co. v. Commissioner

3 T.C. 161 · United States Tax Court · Jan 31, 1944

The comment by the Board on the parol evidence rule in that case was unnecessary. Cf. Charles F. Mitchell, 45 B. T. A. 300, 303; Dome Co., 26 B. T. A. 967, 969. … [[Image here]] Miller v. Robertson, 266 U. S. 243, 255 ; Valdes v. Central Altagracia, 225 U. S. 58, 75 ; Barreda v. Silsbee, 62 U. S. 146, 169 ; Spund v. Cafritz Const. Co. (App. D.

Cochran v. Commissioner

4 T.C. 942 · United States Tax Court · Mar 7, 1945

Williams Cochran, Petitioner, v. Commissioner of Internal Revenue, Respondent Cochran v. Commissioner Docket No. 1836 United States Tax Court 4 T.C. 942 ; 1945 U.S. Tax Ct. … Hill v. Commissioner , 126 Fed. (2d) 570 .

Goodrich v. Commissioner

20 T.C. 323 · United States Tax Court · May 13, 1953

A. 738, the amount of the gift was so large that the Board refused to consider it as an ordinary and necessary business expense without a showing that the services were in some way commensurate with the outlay, citing Welch … v.

Humpage v. Commissioner

17 T.C. 1625 · United States Tax Court · Mar 31, 1952

In the same case before the Board of Tax Appeals (41 B. T. … When on their behalf (Helvering v.

Pierre v. Comm'r

133 T.C. 24 · United States Tax Court · Aug 24, 2009

See LaVallee Northside Civic Association v. V.I. Coastal Zone Mgmt. Commn., 866 F.2d 616, 623 (3d Cir. 1989); see also Smith v. Brown, 35 F.3d 1516, 1526 (Fed. Cir. 1994); Phillips Petroleum Co. v. … Auer v.

Estate of Hutchings v. Commissioner

1 T.C.M. 201 · United States Tax Court · Dec 10, 1942

Stetson, Executors and Trustees v. Commissioner. Estate of Hutchings v. Commissioner Docket No. 108416. United States Tax Court 1942 Tax Ct. Memo LEXIS 49 ; 1 T.C.M. (CCH) 201 ; T.C.M. … Among other adjustments, respondent disallowed a deduction of $4,500 claimed as a loss for worthlessness of stock of Delane Brown, Inc., holding that such stock did not become worthless in the taxable year.

Popular Library, Inc. v. Commissioner

39 T.C. 1092 · United States Tax Court · Mar 29, 1963

In the recent case Schlude v. … In Irvine v.

Dwyer v. Commissioner

106 T.C. 337 · United States Tax Court · May 15, 1996

Steven Gardner, a Diplómate of the American Board of Psychiatry and Neurology, depression is recognized to be a devastating psychiatric disease. According to Dr. … See also, to the same effect, Kovacevic v. Commissioner, T.C. Memo. 1992-609 , and Kane v. Commissioner, T.C. Memo. 1992-218 . To reflect this holding and concessions, Decision will be entered under Rule 155.

De Goldschmidt-Rothschild v. Commissioner

9 T.C. 325 · United States Tax Court · Sep 12, 1947

Mitchell v. United States , 21 Wall. 350 ; Shilkret v. Helvering , 138 Fed. (2d) 925 , affirming 46 B. T. A. 1163 ; Rosenberg v. Commissioner , 37 Fed. (2d) 808 , affirming 10 B. T. A. 601 ; Pietro Crespi , 44 B. T. … Also, see Van Dyke v. Wisconsin Tax Commission , 235 Wis. 128 ; 292 N. W. 313 ; affirmed per curiam, 311 U.S. 605 , on authority of Pearson v. McGraw, supra .

West Coast Ice Co. v. Commissioner

49 T.C. 345 · United States Tax Court · Jan 15, 1968

In Lane-Wells the Supreme Court distinguished its decision in Germantown Trust Co. v. … See also Hatfried, Inc. v. Commissioner, 162 F. 2d 628 (C.A. 3, 1947); and Orient Investment & Finance Co. v. Commissioner, 166 F. 2d 601 (C.A.D.C. 1948).

Chen v. Comm'r

2014 Tax Ct. Summary LEXIS 6 · United States Tax Court · Jan 14, 2014

(board) for subdivision approval. … Christian v. Commissioner , T.C. Memo. 1995-12 . Respondent, relying on Polakis v.

Finoli v. Commissioner

86 T.C. 697 · United States Tax Court · Apr 16, 1986

Hook v. Commissioner, Kratsa v. Commissioner, Leffel v. Commissioner, Rosenblatt v. Commissioner, Zemel v. Commissioner, 734 F.2d 5 -9 (3d Cir. 1984); Siegel v. Commissioner, 78 T.C. 659 (1982); Brannen v. … In Manhattan Co. of Virginia, Inc. v.

Estate of Briden v. Commissioner

11 T.C. 1095 · United States Tax Court · Dec 31, 1948

Hensaw v. Miller, 17 How. 212, 219, 222 . … Mitchell v. Commissioner, 89 Fed. (2d) 873.

Buckley v. Commissioner

29 T.C. 455 · United States Tax Court · Dec 13, 1957

Buckley, Petitioners, v. Commissioner of Internal Revenue, Respondent Buckley v. Commissioner Docket No. 61688 United States Tax Court 29 T.C. 455 ; 1957 U.S. Tax Ct. … The Company by resolution of the *26 Board, may terminate this plan in its entirety.

Ohio Furnace Co. v. Commissioner

25 T.C. 179 · United States Tax Court · Oct 31, 1955

Ohio Furnace Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Shattuck-Ohio Foundation, Petitioner, v. Commissioner of Internal Revenue, Respondent Ohio Furnace Co. v. … Mueller Co. v. Commissioner , 190 F. 2d 120 ; Jack Little Foundation v. Jones , 102 F. Supp. 326 ; Sico Co. v. United States , 102 F. Supp. 197 ; Home Oil Mill v. Willingham , 68 F. Supp. 525 ; and Willingham v.

Hanna v. Commissioner

37 T.C. 63 · United States Tax Court · Oct 20, 1961

Estate of Ruth Hanna, Deceased, The National City Bank of Cleveland, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent Hanna v. … The result reached by the Board was the opposite of the result reached here but for a reason not applicable here.

Whitehead v. Commissioner

41 T.C.M. 365 · United States Tax Court · Nov 17, 1980

WHITEHEAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Whitehead v. Commissioner Docket No. 4303-78. United States Tax Court T.C. Memo 1980-508 ; 1980 Tax Ct. Memo LEXIS 78 ; 41 T.C.M. (CCH) 365 ; T.C.M. … In Gunderson v. Commissioner, T.C. Memo. 1979-99 , Anderson v. Commissioner, T.C. Memo. 1979-309 , and Evans v. Commissioner, T.C.