Case law

Coon Run Fuel Co. v. Commissioner

20 T.C. 122 · United States Tax Court · Apr 21, 1953

Coon Run Fuel Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Coon Run Fuel Co. v. Commissioner Docket No. 37297 United States Tax Court 20 T.C. 122 ; 1953 U.S. Tax Ct. … C. 148 , affd. 200 F. 2d 552 ; Helvering v. Nebraska Bridge Supply & Lumber Co ., 312 U.S. 666 , following Helvering v. Hammel , 311 U.S. 504 ; McCarty, et al., Executors v.

Goldstein v. Commissioner

73 T.C. 164 · United States Tax Court · Oct 24, 1979

For the first 2 weeks of her assignment, petitioner was provided with room and board by a family in that community who were directly reimbursed by VISTA. … Higgins v.

Owen v. Commissioner

23 T.C. 377 · United States Tax Court · Nov 30, 1954

Owen, Petitioner, v. Commissioner of Internal Revenue, Respondent Owen v. Commissioner Docket No. 35167 United States Tax Court 23 T.C. 377 ; 1954 U.S. Tax Ct. … For the sake of completeness, we mention that one of the office expenses claimed by petitioner was $ 10 for "Bar Board license," the annual license fee required to practice law in the State of North Dakota.

Gale v. Commissioner

41 T.C. 269 · United States Tax Court · Nov 25, 1963

United States v. White Dental Co., 274 U.S. 398 (1927); Lucas v. American Code Co., 280 U.S. 445 (1930). … , Inc., 25 T.C. 1053 (1956), Cahn v.

Estate of Dillingham v. Commissioner

88 T.C. 1569 · United States Tax Court · Jun 25, 1987

McCarthy v. United States, 806 F.2d 129 (7th Cir. 1986), revg. 624 F. Supp. 763 (N.D. Ill. 1985); Bacchus v. United States, an unreported case (D. N.J. 1985, 57 AFTR2d 86-1519, 86-1 USTC par. 13,669 ); Cullis v. … See also Felder v. Felder, 71 Ga. App. 860 , 32 S.E.2d 550 (1944); In Re Brown’s Estate, 159 Kan. 408 , 155 P.2d 445 (1945).

E.J. Harrison & Sons, Inc. v. Comm'r

86 T.C.M. 240 · United States Tax Court · Aug 13, 2003

Nicoll Co. v. … Stations, Inc. v.

Blum v. Commissioner

5 T.C. 303 · United States Tax Court · Jun 21, 1945

Hill v. Commissioner, 126 Fed. (2d) 570; Cohen Trust v. Commissioner, 121 Fed. (2d) 689; Hammans v. Commissioner, 121 Fed. (2d) 4. … He testified at first that he received his instructions from the board of directors, through the president of the company, to open a treasury account and to mark the stock accordingly.

Hooker Electrochemical Co. v. Commissioner

8 T.C. 1120 · United States Tax Court · May 27, 1947

Hooker Electrochemical Co., Petitioner, v. Commissioner of Internal Revenue, Respondent. Edwin R. Bartlett, Petitioner, v. Commissioner of Internal Revenue, Respondent. Harry M. Hooker, Petitioner, v. … Commissioner of Internal Revenue, Respondent Hooker Electrochemical Co. v. Commissioner Docket Nos. 10245, 10246, 10247 United States Tax Court 8 T.C. 1120 ; 1947 U.S. Tax Ct.

Murphy v. Commissioner

54 T.C. 249 · United States Tax Court · Feb 11, 1970

Murphy, Petitioners v. Commissioner of Internal Revenue, Respondent Murphy v. Commissioner Docket No. 2945-69SC United States Tax Court 54 T.C. 249 ; 1970 U.S. Tax Ct. … See and compare Wegner v. Lethert , an unreported case ( D.

Lorain Ave. Clinic v. Commissioner

31 T.C. 141 · United States Tax Court · Oct 23, 1958

, a chairman of the board of trustees and a general manager. … V.

Wilson Milling Co. v. Commissioner

1 T.C. 389 · United States Tax Court · Jan 5, 1943

A. 1035; Greenwood Packing Plant, supra; Sportwear Hosiery Mills, supra; White Packing Co. v. Robertson, 89 Fed. (2d) 775; Kingan & Co. v. Smith, 17 Fed. Supp. 217. … In Union Packing Co. v. Rogan, 17 Fed.

Johnson v. Commissioner

60 T.C. 829 · United States Tax Court · Sep 5, 1973

Johnson v. Elliot L. Richardson. … See Delno v.

Bartos v. Commissioner

27 T.C. 1002 · United States Tax Court · Mar 27, 1957

S. 552 ; all affirming decisions of the Board of Tax Appeals; Rowena S. Barnum, 19 T. C. 401 . … Compare, e. g., Fox v. Commissioner, supra, with Putnam v. Commissioner, 352 U. S. 82, 93 .

Collins v. Commissioner

1 T.C. 605 · United States Tax Court · Feb 18, 1943

Noel v. Parrott, 15 Fed. (2d) 669, 671; certorari denied, 273 U. S. 754 ; Edson v. Lucas, 40 Fed. (2d) 398, 404; Blanche S. Ross, 28 B. T. A. 39; appeal dismissed, 67 Fed. (2d) 989; Park Chamberlain, 41 B. T. … The preferred stock entitled the petitioner to annual cumulative dividends of 6 percent, “as and when declared by the Board of Directors,” out of surplus or net profits before any dividends could be paid or before any distribution

Christensen v. Commissioner

17 T.C. 1456 · United States Tax Court · Mar 7, 1952

Christensen, Petitioner, v. Commissioner of Internal Revenue, Respondent Christensen v. Commissioner Docket No. 27147 United States Tax Court 17 T.C. 1456 ; 1952 U.S. Tax Ct. … He was reimbursed by his employer for all of his expenses for travel on those trips, including his railroad fare and his board and lodging.

Grover v. Commissioner

68 T.C. 598 · United States Tax Court · Jul 26, 1977

2 months, he was transferred to the base legal office on the Marine Corps base where he worked preparing administrative opinions for the commanding general and representing the Government before administrative discharge boards … In Davis v. Commissioner, 65 T.C. 1014 (1976), this Court articulated a standard for determining whether an educational expenditure qualified a taxpayer for a new trade or business.

Barton-Gillet Co. v. Commissioner

29 T.C.M. 679 · United States Tax Court · Jun 17, 1970

As was said in Pacific Grains, Inc. v. … Pacific Grains, Inc. v. Commissioner, supra, at 607 .

Curt Teich Trust No. One v. Commissioner

25 T.C. 884 · United States Tax Court · Jan 30, 1956

In Blair v. … Swanson v. Commissioner, 296 U. S. 362 ; Helvering v. Goleman-Gilbert Associates, 296 U. S. 369 ; and Helvering v. Combs, 296 U. S. 365 .

Bryan v. Commissioner

16 T.C. 972 · United States Tax Court · May 7, 1951

Commissioner v. Farren (C. A. 10, 1936), 82 F. 2d 141 ; Continental Oil Co. v. Jones (C. A. 10, 1949), 177 F. 2d 508 . … Ross v. Commissioner (C. A. 1, 1948), 169 F. 2d 483 , and Bennet v. Helvering (C. A. 2, 1943), 137 F. 2d 537 . We are without jurisdiction to determine a deficiency in excess of the amount determined by respondent.

Bank of Newberry v. Commissioner

1 T.C. 374 · United States Tax Court · Dec 29, 1942

Ludlow Valve Manufacturing Co. v. Durey , 62 F.2d 508 . 3. … Brown, Esq ., for the respondent. Tyson, Judge . TYSON *374 OPINION.