Case law

Vaccaro v. Commissioner

58 T.C. 721 · United States Tax Court · Jul 31, 1972

Office of Education (Department of Health, Education, and Welfare, hereinafter HEW) and the Board of Higher Education for the State of Oregon. … In Bingler v. Johnson, 394 U.S. 741 (1969), the Supreme Court approved the 'Commissioner’s regulations which other courts had previously held to conform to the statutory purpose. See Ussery v.

Reynolds Spring Co. v. Commissioner

12 T.C. 110 · United States Tax Court · Jan 31, 1949

Petitioner’s board of directors on December 27, 1930, declared a liquidating dividend of General Leather Company stock payable March 31, 1931, the resolution with respect to which provided in part as follows: That after the … La Belle Iron Works v. United States, 256 U. S. 377 .

Maguire Indus. v. Secretary of War

12 T.C. 75 · United States Tax Court · Jan 27, 1949

Maguire Industries, Incorporated, Petitioner, v. Secretary of War, Respondent Maguire Indus. v. Secretary of War Docket No. 225-R United States Tax Court 12 T.C. 75 ; 1949 U.S. Tax Ct. … Subsection (1), covering only determinations by the Board, is patently irrelevant.

Standard Oil Co. v. Commissioner

54 T.C. 1099 · United States Tax Court · May 27, 1970

See Helvering v. Clifford, 309 U.S. 331 ; Reinecke v. Smith, 289 U.S. 172, 177 ; Old Colony Trust Co. v. Commissioner, 279 U.S. 716 . Relying on Anderson v. … The opinion of the Supreme Court did not mention the amount of the proceeds during the first year, but such a finding was made by the Board of Tax Appeals (7 P-H. B.T.A.

Knight Furniture Co. v. Commissioner

81 T.C.M. 1069 · United States Tax Court · Jan 29, 2001

See Ivan Allen Co. v. United States, 422 U.S. 617, 626 (1975); United States v. Donruss  - 17 - Co., 393 U.S. 297, 303 (1969); Helvering v. … See Snow Manufacturing Co. v. Commissioner, 86 T.C. 260, 269 (1986); John P. Scripps Newspapers v.

Smith v. Commissioner

10 T.C. 701 · United States Tax Court · Apr 28, 1948

Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent Smith v. Commissioner Docket No. 16284 United States Tax Court 10 T.C. 701 ; 1948 U.S. Tax Ct. … Petitioner has never sold or offered for sale any of the dogs bred in his kennel, nor has he ever boarded any dogs for others.

Shepherd Constr. Co. v. Commissioner

51 T.C. 890 · United States Tax Court · Mar 3, 1969

Both parties agree that this determination ultimately depends upon a proper application of the “all events” test established in United States v. … See Lucas v. American Code Co., 280 U.S. 445 (1930).

McBride v. Commissioner (A)

50 T.C. 1 · United States Tax Court · Apr 3, 1968

After a hearing, the board granted the variance on November 29, 1962. … Morgan v. Commissioner, 76 F. 2d 390 (C.A. 5, 1935), certiorari denied 296 U.S. 601 ; Rumsey v. Commissioner, 82 F. 2d 158 (C.A. 2, 1936), certiorari denied 299 U.S. 552 ; Allen L. Grammer, 12 T.C. 34 (1949).

Waters v. Commissioner

3 T.C. 407 · United States Tax Court · Mar 6, 1944

Weiss v. Weiner , 279 U.S. 333 . *183 And, unlike Commissioner v. … See Helvering v. Wood , 309 U.S. 344 .

Duarte v. Commissioner

44 T.C. 193 · United States Tax Court · May 19, 1965

Subsequently, on January 5, 1959, a resolution was passed by the board of directors of Graham Corp. reducing petitioner’s salary from the $30,000 he had been receiving annually in 1956, 1957, and 1958, to $15,600. … See Gregory v. Helvering, 293 U.S. 465 ; Knetsch v. United States, 364 U.S. 361 . This has become a major principle of income tax law.

Turtle Wax, Inc. v. Commissioner

43 T.C. 460 · United States Tax Court · Jan 26, 1965

Court of Claims on June 12,1964, in Charles Leich & Co. v. … United States v. Anderson, 269 U.S. 422 ; Brown v. Helvering, 291 U.S. 193 ; and Denver & Rio Grande Western Railroad Co., 38 T.C. 557, 572 .

Emmet v. Commissioner

11 T.C. 90 · United States Tax Court · Jul 28, 1948

Emmet, Petitioner, v. Commissioner of Internal Revenue, Respondent. H. L. R. Emmet, Petitioner, v. Commissioner of Internal Revenue, Respondent Emmet v. … The school board, however, refused to grant any exemption of taxes.

Estate of Johnson v. Commissioner

56 T.C. 944 · United States Tax Court · Aug 9, 1971

Slayton v. Commissioner, 3 B.T.A. 1343 . … It is governed by a board of regents and operated by a university president and his staff.

Smull v. Commissioner

17 T.C. 1393 · United States Tax Court · Feb 28, 1952

Leland v. Commissioner, 50 F. 2d 523 , affirming Albert J. Gifford, 18 B. T. A. 795; Lawrence v. Commissioner, 143 F. 2d 456 . … Edwards v. Douglas, 269 U. S. 204 ; Harder v. Irwin, 285 F. 402 .

Leavens v. Commissioner

44 T.C. 623 · United States Tax Court · Jul 23, 1965

Such amendments are valid when there is delivered to the trustee a certified copy of a resolution of the board of directors authorizing such modification. … Freuler v. Helvering, 291 U.S. 35, 39 (1934); Blair v. Commissioner, 300 U.S. 5 (1937); Gallagher v. Smith, 223 F. 2d 218 (C.A. 3, 1955).

Acquisto v. Commissioner

62 T.C.M. 44 · United States Tax Court · Jul 2, 1991

ACQUISTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Acquisto v. Commissioner Docket No. 6124-90 United States Tax Court T.C. Memo 1991-293 ; 1991 Tax Ct. Memo LEXIS 339 ; 62 T.C.M. (CCH) 44 ; T.C.M. … Paul Aquisto (petitioner) was employed as a school teacher by the School Board of Lee *340 County (School Board) from August of 1967 until his retirement in June of 1986.

Wellington Fund, Inc. v. Commissioner

4 T.C. 185 · United States Tax Court · Oct 11, 1944

Wellington Fund, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Wellington Fund, Inc. v. Commissioner Docket No. 112046 United States Tax Court 4 T.C. 185 ; 1944 U.S. Tax Ct. … On August 19 the petitioner advanced $ 75,000 to Pantepec, receiving a note in the form authorized by the board of directors of Pantepec, as above set out.

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.

Furman v. Commissioner

45 T.C. 360 · United States Tax Court · Jan 10, 1966

Brown v. Commissioner, 180 F. 2d 926 (C.A. 3, 1950), reversing 12 T.C. 1095 (1949), certiorari denied 340 U.S. 814 ; Skemp v. Commissioner, 168 F. 2d 598 (C.A. 7, 1948), reversing 8 T.C. 415 (1947); John T. … In Barber v.

Lisle v. Commissioner

35 T.C.M. 627 · United States Tax Court · May 4, 1976

Jordan Co. v. Allen, 85 F. Supp. 437 , 443 ( M.D. Ga. 1949 ) . … Mountain State Steel Foundries, Inc. v.