Case law

Maryland Deposit Ins. Fund Corp. v. Commissioner

88 T.C. 1050 · United States Tax Court · Apr 27, 1987

Corp. v. United States, 226 Ct. Cl. at 499-500, 507 , 644 F.2d at 24, 28 ; Home Mutual Insurance Co. v. … As we stated in Modern Home Life Insurance Co. v.

Goldsmith v. Commissioner

31 T.C. 56 · United States Tax Court · Oct 10, 1958

As was said in Cohan v. Commissioner, 39 F. 2d 540, 543-544 (C. … A. 7); Rogers v. Commissioner, 248 F. 2d 452 (C. A. 7).

Interstate Milling Co. v. Commissioner

32 T.C. 1038 · United States Tax Court · Aug 13, 1959

Lamar Creamery Co., 8 T.C. 928 ; Harlan Bourbon & Wine Co., 14 T.C. 97 ; Winter Paper Stock Co., 14 T.C. 1312 ; Constitution Publishing Co., 23 T.C. 19 ; and Brown Paper Mill Co., 23 T.C. 47 , appeal dismissed (C.A. 5) 255 … The respondent’s witness, an expert in the field of flour marketing, having been a grain economist with the Federal Farm Board from 1931 to 1933, and having thereafter been head of the grain marketing division of the Agricultural

John C. Hom & Associates, Inc. v. Commissioner

140 T.C. 210 · United States Tax Court · May 7, 2013

The California Franchise Tax Board suspended the powers, rights, and privileges of petitioner on March 1, 2004. … HOM & ASSOCS., INC. v.

Rowley v. Commissioner

38 T.C.M. 1297 · United States Tax Court · Aug 27, 1979

Fay v. Helvering, 120 F.2d 253 (2nd Cir. 1941) , see also Dodge v. Commissioner, 25 T.C. 1022 , 1026 (1956) . … See Hoppe v. Commissioner, 42 T.C. 820 , 823 (1964) .

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 .

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.

Greater United Navajo Dev. Enters. v. Commissioner

74 T.C. 69 · United States Tax Court · Apr 16, 1980

Health and Welfare Fund v. … The surname of that student is the same as that of petitioner’s president and chairman of the board. The record fails to disclose whether they are related.

Gramm Trailer Corp. v. Commissioner

26 T.C. 689 · United States Tax Court · Jun 25, 1956

Standard was elected president and treasurer of Gramm-Curell at a special meeting of its board of directors on February 11, 1949. … New Colonial Co. v. Helvering, supra . See also Libson Shops, Inc. v. Koehler , 229 F. 2d 220 , *157 certiorari granted June 4, 1956, 351 U.S. 961 .

Harmston v. Commissioner

61 T.C. 216 · United States Tax Court · Nov 14, 1973

Brown Lumber Co. v. Commissioner, 59 App. D.C. 110 , 35 F. 2d 880 . Transfer of possession is also significant. Helvering v. Nibley-Mimnaugh Lumber Co., 63 App. D.C. 181 , 70 F. 2d 843 ; Commissioner v. Union Pac. R. … Commissioner v. North Jersey Title Ins. Co., 3 Cir., 79 F. 2d 492 ; Brunton v. Commissioner, supra; Case v. Commissioner, 9 Cir., 103 F. 2d 283 ; United States v. Utah-Idaho Sugar Co., 10 Cir., 96 F. 2d 756 .

Pierce v. Commissioner

61 T.C. 424 · United States Tax Court · Jan 3, 1974

Petitioner was Company’s executive vice president and chairman of the board of directors, and Kail was its president and a director. … In Hay v. Duskin, 9 Ariz.

Hatch v. Commissioner

14 T.C. 237 · United States Tax Court · Feb 16, 1950

Relying on United States v. … As stated by the court in Helvering v.

Harwood v. Commissioner

82 T.C. 239 · United States Tax Court · Feb 8, 1984

James v. Commissioner, supra; Spitzer v. Commissioner, supra; Berzon v. Commissioner, supra. … Anderson, v. Commissioner, 8 T.C. 706 (1947), and Weller v.

Alstores Realty Corp. v. Commissioner

46 T.C. 363 · United States Tax Court · Jun 15, 1966

The standard terms and conditions of a Hew York Real Estate Board form lease were imposed. … In Pembroke v.

Brinks Gilson & Lione P.C. v. Comm'r

110 T.C.M. 1079 · United States Tax Court · Feb 10, 2016

Its business and affairs are managed by a board of directors (board). … Gilbert v.

Beyer v. Commissioner

66 T.C.M. 142 · United States Tax Court · Jul 19, 1993

STANLEY AND SHERLIN BEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Beyer v. Commissioner Docket No. 3934-88 United States Tax Court T.C. Memo 1993-313 ; 1993 Tax Ct. Memo LEXIS 320 ; 66 T.C.M. … Back of this was terraced *334 deposits of brown and orange-brown sand, silty sand, clear sand, and graveling sand, generally running 5 to 15 feet thick.

Weyher v. Commissioner

66 T.C. 825 · United States Tax Court · Aug 2, 1976

Brown , for the respondent. Fay , Judge . … Crane v. Commissioner , 331 U.S. 1 , 13 (1947) ; United States v. Hendler , 303 U.S. 564 , 566 (1938) ; *72 Teitlebaum v.

Millinery Center Bldg. Corp. v. Commissioner

21 T.C. 817 · United States Tax Court · Feb 26, 1954

Commissioner, 3 Cir., 137 F. 2d 745 and with the decision of the Board of Tax Appeals in Appeal of Denholm & McKay Co., 2 B. T. … Home Trust Co. v. Commissioner, 65 F. 2d 532 . Claim for Amortization Deduction.

Thompson v. Commissioner

140 T.C. 173 · United States Tax Court · Mar 4, 2013

Supp. 2d at 610; see also Browne v. United States, 22 F. Supp. 2d 309, 311–312 (D. Vt. 1998), aff ’d, 176 F.3d 25 (2d Cir. 1999). … Browne v. United States, 176 F.3d 25, 26 (2d Cir. 1999).

Estate of Petschek v. Commissioner

81 T.C. 260 · United States Tax Court · Sep 7, 1983

Freuler v. … In Goldring, the Board of Tax Appeals found the grantor taxable on the income distributed by the trust to his spouse while he resided in the United States.