Case law

Frederick Pfeifer Corp. v. Commissioner

14 T.C. 569 · United States Tax Court · Apr 10, 1950

Frederick Pfeifer Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Frederick Pfeifer Corp. v. Commissioner Docket No. 20944 United States Tax Court 14 T.C. 569 ; 1950 U.S. Tax Ct. … The board of directors of the petitioner, consisting of Pfeifer and his two sons, at its first meeting, on April 13, 1944, fixed Pfeifer's annual salary at $ 12,500 and the salary of each of his sons at $ 7,500.

Helmick v. Comm'r

98 T.C.M. 269 · United States Tax Court · Sep 22, 2009

boarding. … Davis v. Commissioner, T.C. Memo. 2006-272 (citing Boyd v. Commissioner, 122 T.C. 305, 320-321 (2004), Malinowski v. Commissioner, 71 T.C. 1120, 1125 (1979), Furnish v. Commissioner, T.C. Memo. 2001-286, Joseph v.

Keinath v. Commissioner

58 T.C. 352 · United States Tax Court · May 22, 1972

.; Brown v. Routzahn, 63 F. 2d 914 (C.A. 6, 1933), certiorari denied 290 U.S. 641 (1933). … Commissioner v. Estate of Bosch, 387 U.S. 456 (1967).

Malkan v. Comm'r

54 T.C. 1305 · United States Tax Court · Jun 17, 1970

(hereinafter GTC), and became chairman of the board of directors, secretary, and general counsel of that corporation. … Commissioner v. Court Holding Co., supra at 334.

Crowe v. Commissioner

62 T.C. 121 · United States Tax Court · Apr 30, 1974

The petitioner bases his argument primarily on Commissioner v. Lowery, 335 F. 2d 680 (C.A. 3, 1964), affirming 39 T.C. 959 (1963), and Commissioner v. … In Commissioner v.

Gantt v. Commissioner

46 T.C. 290 · United States Tax Court · Jun 2, 1966

Poe v. Seaborn, * * * [282 U.S.] p. 101; Goodell v. Koch, * * * [282 U.S.] p. 118; Hopkins v. Bacon, * * * [282 U.S.] p. 122. … In Poe v.

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 .

Vial v. Commissioner

15 T.C. 403 · United States Tax Court · Oct 5, 1950

Louis Vial, Petitioner, et al. 1 v. Commissioner of Internal Revenue, Respondent Vial v. … The function of Fomento in making these studies is similar to that of a national resources planning board.

George Thompson v. Commissioner

140 T.C. No. 4 · United States Tax Court · Mar 4, 2013

United States, 92 U.S. 85, 89 (1876))); Phillips v. Commissioner, 283 U.S. 589, 596 (1931); United States v. Philadelphia Yearly Meeting of the Religious Soc’y of Friends, 322 F. Supp. 2d at 610; see also Browne v. … Browne v. United States, 176 F.3d 25, 26 (2d Cir. 1999). The partial payment installment agreement that petitioner requested covered 12 different tax periods going back to 1992.

Kansas City S. Indus. v. Commissioner

98 T.C. 242 · United States Tax Court · Mar 5, 1992

Co. v. Commissioner, 64 T.C. 352 (1975), and Kansas City Southern Ry. v. Commissioner, supra. In Carolina, Clinchfield & O. Ry. v. … In several cases, the Board of Tax Appeals held that sidetrack deposits such as those in issue here did not constitute income when received by the carrier railroad. Kansas City Southern Ry. v.

Heller v. Commissioner

1 T.C.M. 828 · United States Tax Court · Mar 25, 1943

Heller v. Commissioner. Elinor R. Heller v. Commissioner. Heller v. Commissioner Docket Nos. 102243, 102244. United States Tax Court 1943 Tax Ct. Memo LEXIS 387 ; 1 T.C.M. (CCH) 828 ; T.C.M. … Schwabacher, *392 et al. v. Commissioner, recently decided by the Board of Tax Appeals on March 27, 1941 ( 43 B.T.A. 1177 ).

White v. Commissioner

23 T.C. 90 · United States Tax Court · Oct 19, 1954

See also Chaloner v. Helvering, (C. A., D. C. … Cecil v. Commissioner, (C. A. 4) 100 F. 2d 896, 899 .

Todaro v. Commissioner

70 T.C.M. 451 · United States Tax Court · Aug 17, 1995

Freytag v. Commissioner , 89 T.C. 849 , 888 (1987) , *404 affd. 904 F.2d 1011 (5th Cir. 1990) , affd. 501 U.S. 868 (1991) . Mr. Brown and Mr. … Brown and Christianson amounts to reasonable and prudent conduct.

Wurtsbaugh v. Commissioner

13 T.C. 1059 · United States Tax Court · Dec 22, 1949

Respondent relies primarily on the doctrine of Commissioner v. Court Holding Co., 324 U. S. 331 , to support his view of the transaction. … He cites in support of his argument United States v. Brown, 86 Fed. (2d) 798, and Vestal v. Commissioner, 152 Fed. (2d) 132. The cases cited are readily distinguishable on their facts.

Harris v. Commissioner

32 T.C. 1216 · United States Tax Court · Sep 22, 1959

Bucky Harris, Transferee of Assets of Harman Steel Corporation, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Harris v. … He cites as authority for this section 274(a) of the Internal Revenue Code of 1939 , which provides that "no petition for any such redetermination shall be filed with the Board after the adjudication of bankruptcy or the

Chicago Mines Co. v. Commissioner

7 T.C. 1103 · United States Tax Court · Nov 7, 1946

Utah Mines & Smelters v. Beaver County, 262 U. … See Forbes v. Gracey 94 U. S. 762, 765 .

New Capital Hotel, Inc. v. Commissioner

28 T.C. 706 · United States Tax Court · Jun 25, 1957

New Capital Hotel, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent New Capital Hotel, Inc. v. Commissioner Docket No. 57299 United States Tax Court 28 T.C. 706 ; 1957 U.S. Tax Ct. … Bernard Brown, Esq ., for the petitioner. David M. Robinson, Esq ., for the respondent. Black, Judge .

Pulvers v. Commissioner

48 T.C. 245 · United States Tax Court · May 31, 1967

United States v. White Dental Mfg. Co. of Pennsylvania, 1927, 274 U.S. 398, 401 , 47 S. Ct. 598 , 71 L. Ed. 1120 ; Weiss v. Wiener, 1929, 279 U.S. 333, 335 , 49 S. Ct. 337 , 73 L. Ed. 720 . … This is the case of Stowers v. United States, 169 F. Supp. 246 (S.D. Miss. 1958).

Bird Management, Inc. v. Commissioner

48 T.C. 586 · United States Tax Court · Jul 21, 1967

Bird Management, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent; A. U. Bird Trust, Transferee, Sidney M. Bird, Trustee, Petitioner v. … It is true that in Estate of Schmidt v.

Hayes v. Commissioner

62 T.C.M. 1329 · United States Tax Court · Nov 27, 1991

LEROY HAYES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hayes v. Commissioner Docket No. 7183-90 United States Tax Court T.C. Memo 1991-586 ; 1991 Tax Ct. Memo LEXIS 631 ; 62 T.C.M. … Brown with him on these trips: they constitute personal expenses which are not deductible. Sec. 262.