Case law

Robillard v. Commissioner

35 T.C. 896 · United States Tax Court · Mar 13, 1961

Cowan v. Henslee, 180 F. 2d 73 (C.A. 6,1960); Sedlack v. … In Thompson v.

Western Catholic Church v. Commissioner

73 T.C. 196 · United States Tax Court · Oct 31, 1979

Compare Pulpit Resource v. Commissioner, supra; Orton v. Commissioner, supra; Saint Germain Foundation v. Commissioner, 26 T.C. 648 (1956). … At the same meeting, the members of the board of directors present were Slough, his wife, and his daughter.

Denver & R. G. W. R. Co. v. Commissioner

38 T.C. 557 · United States Tax Court · Aug 3, 1962

United States v. Anderson, 269 U.S. 422 , and Brown v. Helvering, 291 U.S. 193 . The fact that the percentage of items which will be paid can be estimated with reasonable accuracy is not sufficient to support accruals. … Brown v. Helvering, supra, and Commissioner v. Milwaukee & Suburban Transport Corporation, 367 U.S. 906 , which reversed 283 F. 2d 279 , which in turn had reversed a Memorandum Opinion of this Court.

Estate of Helliwell v. Commissioner

77 T.C. 964 · United States Tax Court · Oct 29, 1981

In Commissioner v. … In Goldstein v.

Dillard v. Commissioner

20 T.C.M. 137 · United States Tax Court · Jan 31, 1961

Dillard, Husband and Wife v. Commissioner. Dillard v. Commissioner Docket No. 78915. United States Tax Court T.C. Memo 1961-30 ; 1961 Tax Ct. Memo LEXIS 326 ; 20 T.C.M. (CCH) 137 ; T.C.M. … Skouras, 45 B.T.A. 1024 (1941) ; Halliburton v. Commissioner, 78 F. 2d 265 (C.A. 9, 1935); Claude Neon Lights, Inc., 35 B.T.A. 424 (1937) ; Portland Oil Co. v.

Winborne v. Commissioner

3 T.C.M. 544 · United States Tax Court · Jun 8, 1944

John Wallace Winborne v. Commissioner. Winborne v. Commissioner Docket No. 58. United States Tax Court 1944 Tax Ct. Memo LEXIS 208 ; 3 T.C.M. (CCH) 544 ; T.C.M. (RIA) 44207 ; June 8, 1944 *208 W. H. … Brown, 13 B.T.A. 832 ; Joseph W. Powell, 34 B.T.A. 655 . Petitioner seeks to draw an analogy between the present facts and those which impelled decisions favorable to the taxpayers in the Coburn, Brown and Powell cases.

Grandview Mines v. Commissioner

32 T.C. 759 · United States Tax Court · Jun 18, 1959

Kirby Petroleum Co. v. Commissioner, 326 U.S. 599 (1946). … United States v. Lewis, supra.

Gladney v. Commissioner

45 T.C.M. 280 · United States Tax Court · Dec 6, 1982

Bonner v. Board of Trustees, 181 So.2d 255 ( La. App. 1965 ) , writ refused 248 La. 915 , 182 So.2d 664 (1966) . … v.

Pen Coal Corp. v. Commissioner

107 T.C. 249 · United States Tax Court · Nov 6, 1996

Bregin v. Commissioner, supra at 1103. … Barton v.

Noell v. Commissioner

66 T.C. 718 · United States Tax Court · Jul 19, 1976

O’Malley v. Ames, 197 F.2d 256 (8th Cir. 1952); Harry L. Epstein, 53 T.C. 459 (1969). … Commissioner v. Laguna Land & Water Co., 118 F.2d 112 (9th Cir. 1941); Willow Terrace Development Co. v.

Schlosser v. Commissioner

32 T.C. 262 · United States Tax Court · Apr 30, 1959

Estate of John Schlosser, Deceased, Raymond Schlosser, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent Schlosser v. Commissioner Docket No. 63904 United States Tax Court 32 T.C. 262 ; 1959 U.S. … Eisner v. Macomber , 252 U.S. 189 .

Brennen v. Commissioner

4 T.C. 1260 · United States Tax Court · Apr 30, 1945

[Stuckey v. Keefe, 26 Pa. 397 .] Stuckey v. … Matter of Brown, 86 Misc. Rep. 187 ; 149 N. Y. S. 138; affd., 217 N. Y. 621 ; 111 N. E. 1085 ; Matter of Squibb's Estate, 95 Misc. Rep. 475 ; 160 N. Y. S. 826.

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).

Schairer v. Commissioner

9 T.C. 549 · United States Tax Court · Sep 30, 1947

See Heiner v. Tindle, 276 U. S. 582 . … James Brown, 10 B. T. A. 1036, 105A-1055; Cyrus S. Eaton, 37 B. T. A. 715 (issue 1); and David A. DeLong, 43 B. T. A. 1185.

Kolkey v. Commissioner

27 T.C. 37 · United States Tax Court · Oct 18, 1956

Doyle v. Mitchell Brothers Co ., 247 U.S. 179 . … Sandwiches v. Commissioner , 175 F. 2d 718 , 721 (C. A. 9); Commissioner v. Meridian & Thirteenth R. Co ., 132 F. 2d 182 , 186 (C. A. 7); Commissioner v. O. P. P. Holding Corp ., 76 F. 2d 11 , 12 (C. A. 2).

Sperling v. Commissioner

20 T.C. 1014 · United States Tax Court · Sep 17, 1953

Upon these facts, the Board held that the $5,000 which was paid Dippy to get him out of the firm and which was not paid him as a part of the price for his capital interest in the partnership was deductible as a business expense … The situation is not unlike that presented to the Supreme Court in Kornhauser v. United States, 276 U. S. 145 ; 48 S. C. 219; 6 Am. Fed. Tax.

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.

Cornwall v. Commissioner

48 T.C. 736 · United States Tax Court · Aug 22, 1967

Palmer Brown III 6 127,677.14 5.12 John N. Gilbert, Jr 5 100,000.00 4.01 Herbert C. Durkee 5 100,000.00 4.01 H. … Reinecke v. Kaempfer , 72 F. 2d 469 *70 (C.A. 7, 1934). In fact as pointed out in Reinecke v.

Estate of Cervin v. Commissioner

68 T.C.M. 1115 · United States Tax Court · Oct 31, 1994

Brown v. Lee , 371 S.W.2d 694 , 696 (Tex. 1963) . … In Brown v.

Brodhead v. Commissioner

18 T.C. 726 · United States Tax Court · Jul 7, 1952

Poe v. Seaborn, 282 U. S. 101 ; Hoeper v. Tax Commission, 284 U. S. 206 . … Corliss v. Bowers, 281 U. S. 376 .