Case law

Alta V Limited Partnership, Transferee v. Commissioner

2020 T.C. Memo. 8 · United States Tax Court · Jan 13, 2020

-7- [*7] At all material times petitioners were represented on the SCC board of directors (SCC board). … Brian McNeill represented both Alta V and Alta Sub and Paul Rhines represented Allsop as members of the SCC board. The Shockleys served both as SCC board members and as SCC executive officers.

Armour v. Comm'r

112 T.C.M. 7 · United States Tax Court · Jul 11, 2016

Memo. 2016-129 UNITED STATES TAX COURT BONNIE MARIA ARMOUR, Petitioner AND MARK V. POULSEN, Intervenor v. … Porter v. Commissioner, 132 T.C. at 212.

Miller v. Commissioner

23 T.C. 565 · United States Tax Court · Dec 31, 1954

With respect to petitioner Crystal V. Miller, the amount used is $35,586.18, which includes an interest credit of $901.44. … Commissioner v. Angier Corporation, 50 F. 2d 887 , certiorari denied 284 U. S. 673 .

Grant v. Commissioner

1 T.C. 731 · United States Tax Court · Mar 9, 1943

The burden of proof rule has been stated again and again by the courts and the Board of Tax Appeals. See, e. g., Thomas J. Avery v. Commissioner, 22 Fed. (2d) 6; Wickwire v. Reinecke, 275 U. S. 101 ; Welch v. … Smith v. Lombard, 201 Cal. 518 ; 258 Pac. 55 ; Tilden v. Tilden, 81 Cal. App. 535 ; 254 Pac. 310 ; Pepin v. Stricklin, 299 Pac. 557 . As Justice Cardozo remarked in Marrow v. Moskowitz, 255 N. Y. 219 ; 174 N.

Edmister v. Commissioner

46 T.C. 651 · United States Tax Court · Aug 22, 1966

A special meeting of the board of directors of Capital was held on October 5,1961. … Fox v. Harrison, 145 F. 2d 521 ; Erickson v. United States, 189 F. Supp. 521 .

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 .

Labay v. Commissioner

55 T.C. 6 · United States Tax Court · Oct 5, 1970

United States v. Amer. Trucking Ass’ns., 310 U.S. 534, 542 (1940). See also Commissioner v. Bilder, 369 U.S. 499 (1962); Board v. Hearst Publications, 322 U.S. 111 (1944); Harrison v. … Hobson v. Eaton, 399 F. 2d 781 , 784 fn. 2, (C.A. 6, 1968), certiorari denied 394 U.S. 928 (1969), quoting Cross v. Ledford, 161 Ohio St. 469 , 120 N.E. 2d 118 (1954).]

Grimm v. Commissioner

43 T.C. 623 · United States Tax Court · Feb 10, 1965

Browne, 295 N.Y. 184 , 66 N.E. 2d 47 , and that he is therefore not a fiduciary at all. … Weil v. United States, 180 F. Supp. 407, 410-411 (Ct. Cl.), certiorari denied 364 U.S. 822 ; United States v.

Pacific Cement & Aggregates, Inc. v. Commissioner

31 T.C. 136 · United States Tax Court · Oct 23, 1958

In support of this contention, the respondent cites Atlas Milling Co. v. Jones, 115 F. 2d 61 (C. A. 10, 1940), and Consolidated, Chol. G. & S. M. Co. v. Commissioner, 133 F. 2d 440 (C. A. 9, 1943). … In Atlas Milling Co. v. Jones, supra, the Tenth Circuit, in its opinion, said: Mining connotes the removal of minerals from a natural deposit.

Kramer v. Commissioner

89 T.C. 1081 · United States Tax Court · Nov 25, 1987

Estate of Horvath v. Commissioner, 59 T.C. 551 (1973); Leahy v. Commissioner, 87 T.C. 56 (1986). … See Griffin v. County School Board, 377 U.S. 218 (1964); Stebbins v. Weaver, 537 F.2d 939 (7th Cir. 1976); Otis Elevator Co, v. Building Corp., 35 F. Supp. 348 (E.D.N.Y. 1940).

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.

Allport v. Commissioner

4 T.C. 401 · United States Tax Court · Nov 30, 1944

Pursuant to this provision, the corporation's board of directors passed resolutions authorizing such purchase and retirement. … Dodd v. Commissioner , 131 Fed. (2d) 382 , affirming 46 B. T. A. 7 ; Hill v. Commissioner , 126 Fed. (2d) 570 ; Alpers v. Commissioner , 126 Fed. (2d) 58 ; Cohen Trust v. Commissioner , 121 Fed. (2d) 689 ; Hammans v.

King v. Comm'r

121 T.C. 245 · United States Tax Court · Sep 26, 2003

Ewing v. Commissioner, 118 T.C. 494, 503 (2002). Usually, the plain meaning of the statutory language is conclusive. United States v. Ron Pair Enters., Inc., 489 U.S. 235, 242 (1989); Ewing v. … See Bennett v. Coors Brewing Co., 189 F.3d 1221, 1231 (10th Cir. 1999); Furnish v. Commissioner, 262 F.2d 727, 733 (9th Cir. 1958), affg. in part and remanding in part Funk v. Commissioner, 29 T.C. 279 (1957); Brown v.

Boonton Molding Co. v. Commissioner

24 T.C. 1065 · United States Tax Court · Sep 26, 1955

Boonton Molding Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Boonton Molding Co. v. Commissioner Docket No. 28076 United States Tax Court 24 T.C. 1065 ; 1955 U.S. Tax Ct. … See Brown Paper Mill Co ., 23 T. C. 47 ; Morgan Construction Co ., 23 T. C. 242 ; Nielsen Lithographing Co ., 19 T. C. 605 .

Boree v. Comm'r

107 T.C.M. 1445 · United States Tax Court · May 12, 2014

See Martin Ice Cream Co. v. … Park v.

Scarce v. Commissioner

17 T.C. 830 · United States Tax Court · Nov 27, 1951

United States v. Stewart, 311 U. S. 60 . Hence petitioner must affirmatively establish that the amounts in question were received as compensation for disability resulting from active service in the armed forces. … On August 6, 1941, he appeared before the Board of Medical Survey. On August 26, 1941, petitioner was ordered released from active duty as “not physically qualified for mobilization ashore.”

Estate of Eddy v. Commissioner

115 T.C. 135 · United States Tax Court · Aug 16, 2000

Memo. 1974-17 ; Estate of Ryan v. Commissioner, 62 T.C. 4, 10 (1974); Estate of Downe v. Commissioner, 2 T.C. 967, 970-971 (1943); Estate of Dixon v. Commissioner, T.C. Memo. 1990-17 ; Estate of Archer v. … Estate of Duttenhofer v. Commissioner, 49 T.C. 200, 204 (1967) (quoting Southeastern Fin. Co. v.

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.

Federation Pharmacy Services, Inc. v. Commissioner

72 T.C. 687 · United States Tax Court · Jul 26, 1979

Although petitioner is required by the Minnesota State Pharmaceutical Board to serve the general public, less than 2 percent of its sales at normal retail prices are in fact made to persons other than senior citizens and … See Lorain Avenue Clinic v. Commissioner, supra at 161. See also Medical Diagnostic Association v. Commissioner, 42 B.T.A. 610 , 615-616. See also Sound Health Association v.

Estate of Tait v. Commissioner

11 T.C. 731 · United States Tax Court · Oct 29, 1948

Woods, Ancillary Adm., Petitioner, v. Commissioner of Internal Revenue, Respondent Estate of Tait v. Commissioner Docket No. 16308 United States Tax Court 11 T.C. 731 ; 1948 U.S. Tax Ct. … New Colonial Ice Co. v. Helvering , 292 U.S. 435 .