Case law

Rietzke v. Commissioner

40 T.C. 443 · United States Tax Court · May 29, 1963

Petitioner in his argument relies heavily on Trent v. Commissioner, 291 F. 2d 669 , reversing 34 T.C. 910 . In the recent case of Whipple v. … Spring City Foundry Co. v. Commissioner, 292 U.S. 182 . In Putnam v.

South Texas Properties Co. v. Commissioner

16 T.C. 1003 · United States Tax Court · May 11, 1951

See particularly Boomhower v. United States (1947), 74 F. Supp. 997 . See also Dunlap v. Oldham Lumber Co. (C. A. 5), 178 F. 2d 781 ; White v. Commissioner (C. A. 5), 172 F. 2d 629 ; Thomas E. Wood, 16 T. C. 213 ; W. T. … Petitioner maintained no price list, employed no salesman to conduct its sales, and had no established office procedure but instead each purchaser’s offer was considered by petitioner’s board of directors.

Euclid-Tennessee, Inc. v. Commissioner

41 T.C. 752 · United States Tax Court · Mar 6, 1964

Euclid-Tennessee, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Euclid-Tennessee, Inc. v. Commissioner Docket No. 91228 United States Tax Court 41 T.C. 752 ; 1964 U.S. Tax Ct. … Respondent states in his reply brief that he is not relying here on the doctrine of Libson Shops, Inc., v. Koehler , 353 U.S. 382 (1957) .

Connecticut Light & Power Co. v. Commissioner

40 T.C. 597 · United States Tax Court · Jun 26, 1963

CIBA Pharmaceutical Products, Inc. v. Commissioner, 297 F. 2d 77 , reversing and remanding 35 T.C. 337 ; Commissioner v. Seminole Mfg. Co., 233 F. 2d 395 ; Commissioner v. … Co. v. Commissioner, 211 F. 2d 612 , remanding 17 T.C. 882 ; Claremont Waste Mfg. Co. v. Commissioner, unreported; City Machine & Tool Co. v. Commissioner, 194 F. 2d 535 ; H. Fendrich, Inc. v.

Avco Mfg. Corp. v. Commissioner

27 T.C. 547 · United States Tax Court · Dec 19, 1956

Avco Manufacturing Corporation, Transferee of The Nashville Corporation, Transferor, Petitioner, v. Commissioner of Internal Revenue, Respondent Avco Mfg. Corp. v. … Avco owned 410,417 shares of Convair's stock, or about 26 per cent thereof, and controlled Convair by reason of having designated a majority of the board of directors.

Thompson v. Comm'r

113 T.C.M. 3927 · United States Tax Court · Feb 2, 2017

Austin v. United States, 509 U.S. 602, 609-610 (1993) (emphasis in Austin) (quoting Browning-Ferris Indus. of Vt., Inc. v. Kelco Disposal, Inc., 492 U.S. 257, 265 (1989)). … See, e.g., Acker v.

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.

Keane v. Commissioner

75 T.C.M. 2046 · United States Tax Court · Mar 23, 1998

- 3 - Petitioner graduated from Brown University Medical School (Brown) in June 1982. … United States v. Gilmore, 372 U.S. 39, 49 (1963); Deputy v. du Pont, supra at 493-494; Harden v. Commissioner, T.C. Memo. 1991-454.

Smith v. Commissioner

78 T.C. 350 · United States Tax Court · Mar 5, 1982

The Board of Tax Appeals followed the decision in Valley Waste Mills v. Page, supra, when presented with the same fact situation in Harriss v. Commissioner, 44 B.T.A. 999 (1941), affd. 143 F.2d 279 (2d Cir. 1944). … Brown v. United States, 184 Ct.

Christopher Michael Dufresne v. Commissioner

2019 T.C. Memo. 93 · United States Tax Court · Jul 25, 2019

Browne, are evaluated under heightened scrutiny. See Estate of Van Anda v. Commissioner, 12 T.C. 1158, 1162 (1949), aff’d per curiam, 192 F.2d 391 (2d Cir. 1951). A. … Browne had the ability to repay petitioner. See Welch v. Commissioner, 204 F.3d at 1230. 2.

Wendell Falls Development, LLC, Gregory Alan Ferguson, Tax Matters Partner v. Commissioner

2018 T.C. Memo. 45 · United States Tax Court · Apr 4, 2018

On December 4, 2006, the Wake County Board of Commissioners authorized the county to buy land for a future park facility. The minutes of the board meeting recorded the decision. … Upon motion by Commissioner Bryan, seconded by Commissioner Brown, the Board of Commissioners voted unanimously to authorize the County Manager to execute a purchase agreement for the Wendell

Property Owners Mut. Ins. Co. v. Commissioner

28 T.C. 1007 · United States Tax Court · Aug 23, 1957

Property Owners Mutual Insurance Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Property Owners Mut. Ins. Co. v. Commissioner Docket No. 51662 United States Tax Court 28 T.C. 1007 ; 1957 U.S. … The material parts of the articles of incorporation provided: ARTICLE V Sec. 1.

Hewlett-Packard Co. & Consolidated Subsidiaries v. Commissioner

139 T.C. 255 · United States Tax Court · Sep 24, 2012

SUBS. v. … FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 132–133 (2000) (citing Brown 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 .

Lorenz v. Commissioner

3 T.C. 746 · United States Tax Court · May 8, 1944

Among such cases are Mead v. Commissioner, 131 Fed. (2d) 323; Schroder v. Commissioner, 134 Fed. (2d) 346, Earf v. Jones, 131 Fed. (2d) 292; Tinkoff v. … Commissioner, 120 Fed. (2d) 564, affirming Board of Tax Appeals memorandum opinion; Thomas M. McIntyre, 37 B. T. A. 812; Harry C. Fisher, 29 B. T. A. 1041; affd., per curiam, 74 Fed. (2d) 1014.

Edward Orton, Ceramic Foundation v. Commissioner

9 T.C. 533 · United States Tax Court · Sep 30, 1947

Trinidad v. Sagrada Orden de Predicadores , 263 U.S. 578 ; Roche's Beach, Inc. v. Commissioner , 96 Fed. (2d) 776 . … As stated in Helvering v.

Knoxville Truck Sales & Service, Inc. v. Commissioner

10 T.C. 616 · United States Tax Court · Apr 15, 1948

See also Moline Properties, Inc. v. Commissioner, 819 U. S. 436 ; Deputy v. du Pont, 308 U. S. 488 ; and New Colonial Ice Co. v. Helvering, 292 U. S. 435 . In Moline Properties, Inc. v. … attainment of some object, which, like a corporation, continues notwithstanding that its members or participants change, and the affairs of which, like corporate affairs, are conducted by a single individual, a committee, a board

Clark v. Commissioner

2 T.C. 676 · United States Tax Court · Sep 10, 1943

Clark, III, Deceased, Provident Trust Company of Philadelphia, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent Clark v. … Brown, Esq ., for the respondent. Van Fossan, Judge . VAN FOSSAN *676 OPINION.

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.

Markey v. Commissioner

31 T.C.M. 766 · United States Tax Court · Jul 20, 1972

Markey v. Commissioner. Markey v. Commissioner Docket No. 7030-70. United States Tax Court T.C. Memo 1972-154 ; 1972 Tax Ct. Memo LEXIS 103 ; 31 T.C.M. (CCH) 766 ; T.C.M. … Brown, 13 B.T.A. 832 (1928) , acq. C.B. VIII-1, 6, the taxpayer was engaged in the active practice of law in Toledo, Ohio.