Case law

Tennessee Consol. Coal Co. v. Commissioner

15 T.C. 424 · United States Tax Court · Oct 10, 1950

The petitioner cites Lucas v. American Code Co ., 280 U.S. 445 , and Continental Tie & Lumber Co. v. … We cited United States v. Anderson , 269 U.S. 422 , and Dixie Pine Products Co. v. Commissioner , 320 U.S. 516 .

Slack Bros. v. Commissioner

2 T.C.M. 452 · United States Tax Court · Jul 24, 1943

Slack Bros., Inc. v. Commissioner. Slack Bros. v. Commissioner Docket No. 416 P.T. United States Tax Court 1943 Tax Ct. Memo LEXIS 182 ; 2 T.C.M. (CCH) 452 ; T.C.M. (RIA) 43337 ; July 24, 1943 *182 C. J. … On January 7, 1942, the claimant filed its petition for review with the United States Processing Tax Board of Review.

McShain v. Commissioner

22 T.C.M. 1611 · United States Tax Court · Nov 18, 1963

McShain, Husband and Wife v. Commissioner. McShain v. Commissioner Docket No. 90445. United States Tax Court T.C. Memo 1963-306 ; 1963 Tax Ct. Memo LEXIS 40 ; 22 T.C.M. (CCH) 1611 ; T.C.M. … The net effect test was held to be "an important consideration in determining dividend equivalency" in United States v. Carey, supra. In the last cited case, taxpayer and Brown each held 50 percent of the stock.

The Board of Trade of the City of Chicago and Subsidiaries v. Commissioner

106 T.C. No. 21 · United States Tax Court · May 29, 1996

Congress enacted section 118 to codify10 the preexisting concept of a capital contribution by a nonshareholder, Brown Shoe Co. v. Commissioner, 339 U.S. 583, 591 (1950), or shareholder, 874 Park Ave. Corp. v. … R.R., 412 U.S. 401, 411-413 (1973); Brown Shoe Co. v. Commissioner, 339  - 22 - U.S. at 591, or a shareholder, Washington Athletic Club v.

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.

International Utilities Corp. v. Commissioner

1 T.C. 128 · United States Tax Court · Nov 24, 1942

International Utilities Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent International Utilities Corp. v. Commissioner Docket No. 106374 United States Tax Court 1 T.C. 128 ; 1942 U.S. Tax Ct. … On December 8, 1936, the board of directors of the American Equities Co. adopted a resolution purporting to declare a dividend of 22 1/2 cents per share on its outstanding stock.

Essex Constr. Co. v. Commissioner (A)

12 T.C. 1212 · United States Tax Court · Jun 30, 1949

Essex Construction Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Essex Constr. Co. v. Commissioner (A) Docket No. 20238 United States Tax Court 12 T.C. 1212 ; 1949 U.S. Tax Ct. … Wright, herein collectively called the principal; * * *" *1214 On the same day on which the contract with the Government was executed, i. e., May 27, 1942, pursuant to authority of petitioner's board of directors, petitioner

Edmonds v. Commissioner

16 T.C.M. 398 · United States Tax Court · Jun 19, 1957

Edmonds v. Commissioner. Edmonds v. Commissioner Docket No. 60337. United States Tax Court T.C. Memo 1957-97 ; 1957 Tax Ct. Memo LEXIS 154 ; 16 T.C.M. (CCH) 398 ; T.C.M. (RIA) 57097 ; June 19, 1957 *154 John S. … Subsequent payments and credits: Payment by City Club of Renton, Inc. $ 550.00 Net credited from sale 4,613.18 5,163.18 Adjusted Basis $23,934.55 Subsequent to disposition of the assets to the Club, Paul was employed by the Brown-Vinters

Steffen v. Commissioner

69 T.C. 1049 · United States Tax Court · Mar 30, 1978

Estate of Mathis v. … Klein v. Board of Tax Supervisors of Jefferson County, Ky., 282 U.S. 19, 24 (1930).

Goeden v. Commissioner

75 T.C.M. 1581 · United States Tax Court · Jan 14, 1998

United States v. Burke, 504 U.S. 229, 233 (1992). … Commissioner v. Schleier, 515 U.S. at 328.

First Nat'l Bank v. Commissioner

16 T.C. 147 · United States Tax Court · Jan 24, 1951

The Commissioner required petitioner to return the amount as taxable income and was upheld by the Board of Tax Appeals. … We note that in Helvering v.

Shelley v. Commissioner

68 T.C.M. 584 · United States Tax Court · Aug 25, 1994

V. Commissioner , supra at 231 . … Bixby v.

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 .

Boyer v. Commissioner

69 T.C. 521 · United States Tax Court · Dec 28, 1977

In United States v. … See Brown v. United States, 280 F. Supp. 854 (D. N.M. 1967). 7.

Stevens v. Commissioner

56 T.C. 1139 · United States Tax Court · Aug 23, 1971

August and Lillian Stevens, Petitioners v. Commissioner of Internal Revenue, Respondent Stevens v. Commissioner Docket No. 4363-70 United States Tax Court 56 T.C. 1139 ; 1971 U.S. Tax Ct. … Theodore Berger and Gerald Brown , for the petitioners. James F. Hanley, Jr ., for the respondent. Tannenwald , *74 Judge .

Meyer v. Commissioner

46 T.C. 65 · United States Tax Court · Apr 21, 1966

See Revell, Inc. v. Riddell, 273 F. 2d 649 . … Flanagan v. Commissioner, supra; Marie v. Woodlaw, supra; and Genevra Heman, supra.

Dayton Hudson Corp. v. Commissioner

101 T.C. 462 · United States Tax Court · Nov 18, 1993

The majority attempts to further distinguish Thor Power Tool Co. v. … Thor Power Tool Co. v. Commissioner, supra at 543-544 (citing Brown v. Helvering, 291 U.S. 193, 201-202 (1934)).

Kirchner, Moore & Co. v. Commissioner

54 T.C. 940 · United States Tax Court · May 7, 1970

In Nauts v. Slayton, 36 P. 2d 145 (C.A. 6, 1929), reversed and remanded sub nom. Denman v. … Pierce Corp. v. Commissioner, 120 F. 2d 206 (C.A. 5, 1941), affirming a Memorandum Opinion of the Board of Tax Appeals.

Estate of Dawson v. Commissioner

57 T.C. 837 · United States Tax Court · Mar 20, 1972

Compare Hardenbergh v. Commissioner, 198 F. 2d 63 (C.A. 8, 1952); Brown v. Routzahn, 63 F. 2d 914 (C.A. 6, 1933); Estate of Anna Hart Kinney, 39 T.C. 728, 732 (1963); Hayes v. Hayes’ Ex’x, 45 N.J. … In Hayes v.

Estate of Hoenig v. Commissioner

66 T.C. 471 · United States Tax Court · Jun 15, 1976

Under Commissioner v. … Brown v. Routzahn, 63 F.2d 914, 917 (6th Cir. 1933), cert. denied 290 U.S. 641 (1933); cf. Keinath v. Commissioner, 480 F.2d 57, 61 (8th Cir. 1973), revg. on other grounds 58 T.C. 352 (1972).