Case law

Asthmanefrin Co. v. Commissioner

25 T.C. 1139 · United States Tax Court · Feb 29, 1956

Petitioner contends that the entry on the assessment roll as of January 1, 1949, was but the first step in the taxing process; that the tax was thereafter subject to revision by the board of equalization in the month of May … Magruder v. Supplee, 316 U. S. 394 ; Robert LeRoy, 4 T. C. 70 , affd. 152 F. 2d 936 ; Adda, Inc., 9 T. C. 199 , affd. 171 F. 2d 367 ; F. A. Gillespie Trust, 21 T. C. 739 .

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.

Ohio River Collieries Co. v. Commissioner

77 T.C. 1369 · United States Tax Court · Dec 31, 1981

World Airways, Inc. v. Commissioner, supra at 802; Mooney Aircraft, Inc. v. … Peoples Bank & Trust Co. v. Commissioner, 50 T.C. 750, 755 (1968); see also Brown v. Helvering, 291 U.S. 193 (1934); Harrold v. Commissioner, 192 F.2d 1002, 1006 (4th Cir. 1951).

Credit Bureau of Erie, Inc. v. Commissioner

54 T.C. 726 · United States Tax Court · Apr 6, 1970

Credit Bureau of Erie, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent Credit Bureau of Erie, Inc. v. Commissioner Docket No. 1996-68 United States Tax Court 54 T.C. 726 ; 1970 U.S. Tax Ct. … Sutor , 17 T.C. 64 (1951) ; and United States v. O'Connor , 237 F. 2d 466 (C.A. 2, 1956).

Gaddy v. Commissioner

38 T.C. 943 · United States Tax Court · Sep 26, 1962

Burnet v. Sanford & Brooks Co., 282 U.S. 359 (1931). … As such it is either an agreement which entirely removes the question from the proceeding, or else it is an attempt to limit the function of the Board to decide the issue of liability.

Knoxville Iron Co. v. Commissioner

18 T.C.M. 251 · United States Tax Court · Mar 23, 1959

Olin Corporation v. Commissioner, 128 Fed. (2d) 185 , affirming 42 B.T.A. 1203 ; World Publishing Co. v. United States, 169 Fed. (2d) 186 . … KOMA, Inc. v. Commissioner, supra.

Kahler v. Comm'r

18 T.C. 31 · United States Tax Court · Apr 4, 1952

Kahler, Petitioner, v. Commissioner of Internal Revenue, Respondent Kahler v. Comm'r Docket No. 27517 United States Tax Court 18 T.C. 31 ; 1952 U.S. Tax Ct. … Brown, Esq ., for the petitioner. Thomas A. Steele, Jr., Esq ., for the respondent. Rice, Judge . Murdock, J ., concurring. Harron, J ., agrees with this concurring opinion.

Record Realty Co. v. Commissioner

6 T.C. 823 · United States Tax Court · Apr 25, 1946

Record Realty Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Record Realty Co. v. Commissioner Docket No. 4292 United States Tax Court 6 T.C. 823 ; 1946 U.S. Tax Ct. … declined to follow the Circuit Court's view, but applied the rule stated in the Hershey ↩ case before the Board, in . 2.

Bankers Mortg. Co. v. Commissioner

1 T.C. 698 · United States Tax Court · Mar 2, 1943

Bankers Mortgage Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Bankers Mortg. Co. v. Commissioner Docket No. 106993 United States Tax Court 1 T.C. 698 ; 1943 U.S. Tax Ct. … Exhibit one is a copy of resolution adopted by the board of directors of the Bankers Mortgage Co., Houston, Texas, on June 9, 1937.

Abegg v. Commissioner

50 T.C. 145 · United States Tax Court · Apr 24, 1968

In Commissioner v. … King v.

Madden v. Commissioner

57 T.C. 513 · United States Tax Court · Jan 24, 1972

First, he urges us to apply the rationale of United States v. … Tax Inst. 483-492; and Brown v. Commissioner, 215 F. 2d 697, 699 (C.A. 5, 1954). Faced with what Justice Frankfurter termed “dialectic conflicts,” Trust of Bingham v.

Fair v. Commissioner

27 T.C. 866 · United States Tax Court · Feb 27, 1957

Piper v. Ekern, 180 Wis. 586 , 194 N. W. 159, 161 (1923). … See Humphreys-Mexia Co. v. Gammon, 113 Tex. 247 , 254 S. W. 296, 301-302 (1923), and Kidwell v. General Petroleum Corporation, 212 Cal. 720 , 300 Pac. 1, 4 (1931).

Coe Laboratories, Inc. v. Commissioner

34 T.C. 549 · United States Tax Court · Jun 24, 1960

Vance V. Vallandigham (hereinafter referred to as Vallandig-ham) joined petitioner on April 1, 1940. … In May 1941, Mary V.

Jacobs v. Commissioner

62 T.C. 813 · United States Tax Court · Sep 19, 1974

Gerstacker v. Commissioner, 414 F. 2d 448, 450 (C.A. 6, 1969), reversing and remanding 49 T.C. 522 (1968); Donald H. Brown, 62 T.C. 551 (1974); Edward A. Havey, 12 T.C. at 412; sec. 1.213-1 (e) (ii), Income Tax Regs. … Petitioner’s failure to make this “but for” showing distinguishes this case from Gerstacker v. Commissioner, supra, and Kelly v. Commissioner, 440 F. 2d 307 (C.A. 7, 1971), on which petitioner primarily relies.

First Nat'l Bank v. Commissioner

7 T.C. 1428 · United States Tax Court · Dec 31, 1946

We are supported in our conclusion by In re Smith's Estate v. Henslee, 64 Fed. … W. (2d) 73 ; Latta v. Brown, 96 Tenn. 343 ; 34 S. W. 417 , 420; see also 9 R. C. L. 593, 594, ¶¶ 35 and 36; 28 C. J.

Anchor Nat'l Life Ins. Co. v. Commissioner

93 T.C. 382 · United States Tax Court · Sep 28, 1989

On • December 11, 1980, petitioner’s board of directors adopted a resolution to amend the certificates to increase the interest payable on them. … As in Jones v. United States, supra, and Harlan v.

Southeastern Finance Co. v. Commissioner

4 T.C. 1069 · United States Tax Court · Mar 31, 1945

Home Bond Co. v. McChesney , 239 U.S. 568 ; and Commercial Security Co. v. … In Home Bond Co. v.

Rollins v. Commissioner

32 T.C. 604 · United States Tax Court · Jun 10, 1959

Higgins v. Commissioner, 312 U.S. 212 ; Commissioner v. Smith, supra; Wheeler v. Commissioner, supra; Thomas Reed Vreeland, supra. … Holtz v. Commissioner, supra.

Fitzgerald v. Commissioner

4 T.C. 494 · United States Tax Court · Dec 20, 1944

She applied to the Board of Tax Appeals for a redetermination of those deficiencies. Princess Lida of Thwrn and Taxis, 37 B. T. A. 41. … Cf., e. g., Helvering v. Clifford, 309 U. S. 331 ; Helvering v. Horst, 311 U. S. 112 ; Higgins v. Smith, 308 U. S. 473 .

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.