Case law

Brown v. Comm'r

2008 T.C. Summary Opinion 56 · United States Tax Court · May 20, 2008

BROWN AND LESLIE P. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4460-07S. Filed May 20, 2008. Aaron D. Brown and Leslie P. … Brown’s IRA as a contribution to Mrs. Brown’s IRA.

Morris v. Commissioner

70 T.C. 959 · United States Tax Court · Sep 18, 1978

Brown .1,000 Harold S. Yang .1,000 Steven J. MacArthur .1,000 John P. … United States v. Cartwright, 411 U.S. 546 (1973); Joseph Weidenhoff, Inc. v. Commissioner, 32 T.C. 1222 (1959); Parker Oil Co. v. Commissioner, 58 T.C. 985 (1972); Davis v. United States, 460 F.2d 769 (9th Cir. 1972).

Bass v. Stimson

20 T.C. 428 · United States Tax Court · May 22, 1953

Nathan Cohen v. Secretary of War, 7 T. C. 1002 ; Aircraft Screw Products Co. v. War Contracts Price Adjustment Board, 8 T. C. 1037 ; see Ring Construction Corporation v. Secretary of War, 8 T. … Nathan Cohen v. Secretary of War, supra; Aircraft Screw Products Co. v. War Contracts Price Adjustment Board, supra; Ring Construction Corporation v. Secretary of War, supra.

National Airlines, Inc. v. Commissioner

9 T.C. 159 · United States Tax Court · Jul 31, 1947

Without the necessity for elaborate discussion, we think these contentions have been answered previously by such cases as Brown v. Helvering , 291 U.S. 193 ; South Tacoma Motor Co ., 3 T. … As was said in Brown v.

Thompson v. Comm'r

6 T.C. 285 · United States Tax Court · Feb 28, 1946

The traveling expenses and costs of board and lodging were properly disallowed. … Brown, 9 B. T. A. 965; see Helvering v. American Dental Co., 318 U. S. 322 . On no tenable theory may the loss in question be allowed for the present year. Reviewed by the Court.

Brown v. Comm'r

2008 T.C. Summary Opinion 3 · United States Tax Court · Jan 7, 2008

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 275-07S. Filed January 7, 2008. Marco E. Brown, pro se. Laura Price, for respondent. … Sego v. Commissioner, 114 T.C. 604, 611 (2000). Petitioner testified that he did not know whether he received a notice of deficiency.

Thompson v. Commissioner

6 T.C. 285 · United States Tax Court · Feb 28, 1946

The traveling expenses and costs of board and lodging were properly disallowed. … Brown, 9 B. T. A. 965; see Helvering v. American Dental Co., 318 U. S. 322 . On no tenable theory may the loss in question be allowed for the present year. Reviewed by the Court.

Brown v. Comm'r

2007 T.C. Summary Opinion 166 · United States Tax Court · Sep 24, 2007

BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6412-04S. Filed September 24, 2007. David M. and Phyllis E. Brown, pro sese. Randall L. … Specking v. Commissioner, 117 T.C. 95, 101-102 (2001), affd. sub nom. Haessly v. Commissioner, 68 Fed. Appx. 44 (9th Cir. 2003), affd. sub nom. Umbach v. Commissioner, 357 F.3d 1108 (10th Cir. 2003).

Brown v. Comm'r

2007 T.C. Summary Opinion 141 · United States Tax Court · Aug 14, 2007

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6899-06S. Filed August 14, 2007. William W. Brown, pro se. Kathleen K. … See Brenner v. Commissioner, 62 T.C. 878, 883 (1974); Crawford v. Commissioner, 11 B.T.A. 1299, 1302 (1928).

Columbian Rope Co. v. Commissioner

42 T.C. 800 · United States Tax Court · Jul 27, 1964

Interstate Transit Lines v. Commissioner, 319 U.S. 590 ; Deputy v. DuPont, 308 U.S. 488 . … Burnet v. Sanford & Brooks Co., 282 U.S. 359 .

Estate of Carolyn P. Brown v. Commissioner

11 T.C.M. 962 · United States Tax Court · Sep 26, 1952

Brown, Deceased, John B. Rumbough, Executor v. Commissioner. Estate of Carolyn P. Brown v. Commissioner Docket No. 26896. United States Tax Court 1952 Tax Ct. Memo LEXIS 79 ; 11 T.C.M. (CCH) 962 ; T.C.M. … Brown all income from the securities held by him as trustee under Brown's will for the benefit of Marshall Dandridge Barton.

McKenzie v. Commissioner

85 T.C. 875 · United States Tax Court · Nov 27, 1985

Commissioner, 508 F.2d 915 (9th Cir. 1974), revg. 59 T.C. 122 (1972) (greenhouses as essentially equipment or part of the manufacturing or production process of growing plants); Brown-Forman Distillers Corp. v. … Commissioner, 58 T.C. 365 (1972) (the "sweet room” served to ripen and condition the fruit); Catron v. Commissioner, 50 T.C. 306 (1968) (facility to provide cold storage for apples); Brown & Williamson Tobacco Corp. v.

Estate of Young v. Commissioner

81 T.C. 879 · United States Tax Court · Nov 17, 1983

Brown v. Commissioner, 78 T.C. 215, 218 (1982); Shelton v. Commissioner, 63 T.C. 193, 197-198 (1974); National Committee to Secure Justice, Etc. v. Commissioner, 27 T.C. 837, 839 (1957); First Nat. … See Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 722 (1929). Such jurisdiction was given to the Board by section 274(e) of the Revenue Act of 1926, ch. 27, 44 Stat. 9 , 56. 7 See H.

Foerderer v. Commissioner

16 T.C. 956 · United States Tax Court · May 3, 1951

Foerderer Trust, pursuant to the resolution of its board of directors passed December 20, 1945. … Rep. 116 ; Gray v. Hemenway , 268 Mass. 515 , 168 *960 N. E. 102 ; Hite v. Hite , 93 Ky. 257 , 20 S. W. 778 ; 24 A. L. R. 92 .

Clarence Whitman & Sons v. Commissioner

10 T.C. 264 · United States Tax Court · Feb 10, 1948

Clarence Whitman & Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Clarence Whitman & Sons v. Commissioner Docket No. 9436 United States Tax Court 10 T.C. 264 ; 1948 U.S. Tax Ct. … Morton Whitman, borrowed $ 360,000 from the banking firm of Brown Brothers & Co., of New York City.

Lowell Wool By-Products Co. v. War Contracts Price Adjustment Board

14 T.C. 1398 · United States Tax Court · Jun 30, 1950

In Hug Co. v. War Contracts Price Adjustment Board, 14 T. C. 621 , we recently took the view that actual control, and not legally enforceable control, is the proper test under the Renegotiation Act. … We have on the last point in Moening v. War Contracts Price Adjustment Board, 14 T.

Allied Utilities Corp. v. Commissioner

64 T.C. 1024 · United States Tax Court · Sep 11, 1975

Within 1V2 hours thereafter the board of directors and stockholders of Crossett had a joint meeting to take the necessary action to dissolve and liquidate Crossett. … In Martin Tow we further pointed out that those cases “involving an exception to the general rule, like Taylor v.

O'Hara v. Commissioner

6 T.C. 841 · United States Tax Court · Apr 29, 1946

Brown, 13 B. T. A. 832; Joseph W. Powell, 34 B. T. A. 655 (affirmed on another point); and Charles G. Gustafson, 3 T. … Flowers v. Commissioner, 326 U. S. 465 .

Edwin J. Schoettle Co. v. Commissioner

3 T.C. 712 · United States Tax Court · May 5, 1944

In United States v. … Ed. 349 ; Stange v. United States, 282 U. S. 270 , 51 S. Ct. 145 , 75 L. Ed, 335; W. P. Brown & Sons Lbr. Co. v. Commissioner (C. C. A. 6) 38 Fed. (2d) 425. In Simmons Mfg. Co. v. Routzahn (C. C.

Powell v. Commissioner

100 T.C. 77 · United States Tax Court · Feb 2, 1993

Commissioner v. Brown, 380 U.S. 563, 570-571 (1965). … Tate v. Browning-Ferris, Inc., 833 P.2d 1218 , 1224 n.23 (Okla. 1992).