Case law

Lio v. Commissioner

85 T.C. 56 · United States Tax Court · Jul 24, 1985

Brown , for the petitioners. Judy Jacobs , for the respondent. Simpson , Judge . … Stravinsky 198/250 Chicago Board of Education 1. Mozart 156/250 2. Debussy 149/250 3. Bach 151/250 4. Mahler 151/250 5. Ravel 138/250 6.

National Tea Co. v. Commissioner

83 T.C. 8 · United States Tax Court · Jul 11, 1984

In Estate of Stauffer v. … In Home Construction Corp. of America v.

Kobacker v. Commissioner

37 T.C. 882 · United States Tax Court · Feb 8, 1962

United States v. Isham, 84 U.S. 496 ; Gregory v. Helvering, 293 U.S. 465, 469 ; United States v. Cumberland Pub. Serv. Co., 338 U.S. 451 ; Zenz v. … Zenz v. Quinlivan, supra; United States v. Cumberland Pub. Serv. Co., supra. On the other hand, as stated by the Supreme Court in Higgins v.

Callaway Family Asso. v. Commissioner

71 T.C. 340 · United States Tax Court · Dec 5, 1978

See Better Business Bureau v. United States, 326 U.S. 279, 283 (1945): “the presence of a single non-educational purpose will destroy the exemption regardless of the number of truly educational purposes.” … In Baltimore Regional Joint Board Health and Welfare Fund, Amalgamated Clothing & Textile Workers Union v.

Syphrett v. Commissioner

74 T.C.M. 1267 · United States Tax Court · Nov 24, 1997

Michael Stephens and his law firm of Baker, Brown, Sharman, Wise & Stephens (Baker, Brown). All of the projects were to be organized in the same way. … Alexander v. Commissioner, T.C. Memo. 1995-51, affd. 72 F.3d 938, 946-947 (1st Cir. 1995).

Fu Inv. Co. v. Commissioner

104 T.C. 408 · United States Tax Court · Apr 3, 1995

See Cram v. Lamson & Sessions Co., supra at 263-265; Brown v. St. Joseph County, 148 F.R.D. 246, 251-253 (N.D. Ind. 1993); Valassis v. Samelson, 143 F.R.D. 118 , 121—123 (E.D. Mich. 1992); Dubois v. … In Polycast Technology Corp. v.

Bradford v. Commissioner

22 T.C. 1057 · United States Tax Court · Aug 18, 1954

Schafer v. Helvering, 299 U. S. 171 . … v.

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.

Sperling v. Commissioner

20 T.C. 1014 · United States Tax Court · Sep 17, 1953

Upon these facts, the Board held that the $5,000 which was paid Dippy to get him out of the firm and which was not paid him as a part of the price for his capital interest in the partnership was deductible as a business expense … The situation is not unlike that presented to the Supreme Court in Kornhauser v. United States, 276 U. S. 145 ; 48 S. C. 219; 6 Am. Fed. Tax.

Frank Aragona Trust, Paul Aragona, Executive Trustee v. Commissioner

142 T.C. No. 9 · United States Tax Court · Mar 27, 2014

During 2005 and 2006 the board met every few months to discuss the trust’s business. … Each of the six trustees was paid a fee directly by the trust (referred to here as a “trustee fee” or collectively as “trustee fees”) in part for the trustee’s attending board meetings. Three of the children--Paul V.

Barnette v. Commissioner

64 T.C.M. 998 · United States Tax Court · Oct 5, 1992

In disregarding a stipulation as to the deductibility of an item, the Board of Tax Appeals said, in Ohio Cloverleaf Dairy Co. v. … To *632 this the Board replied: This goes beyond the function of the Board.

Hydraulic Press Manufacturing Co. v. Commissioner

27 T.C. 278 · United States Tax Court · Nov 9, 1956

Martin Weiner Corp., supra, and United States v. Memphis Cotton Oil Co., 288 U. S. 62 . The case of Brown Paper Mill Co., 23 T. … Tucker v. Alexander, 275 U. S. 228 ; United States v. Memphis Cotton Oil Co., 288 U. S. 62 ; United States v. Humble Oil & Refining Co. (C. A. 5), 69 F. 2d 214 ; United States v. Garbutt Oil Co., 302 U.

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 .

Stockstrom v. Commissioner

3 T.C. 255 · United States Tax Court · Feb 14, 1944

Louis Stockstrom, Petitioner, v. Commissioner of Internal Revenue, Respondent Stockstrom v. Commissioner Docket No. 1237 United States Tax Court 3 T.C. 255 ; 1944 U.S. Tax Ct. … At all times material he was a stockholder and chairman of the board of directors of the American Stove Co. Petitioner is the father of three adult children (one son and two daughters) and has seven grandchildren.

Gilberg v. Commissioner

55 T.C. 611 · United States Tax Court · Jan 7, 1971

Commissioner v. Flowers, 326 U.S. 465, 473 (1946); United States v. Tauferner, 407 F. 2d 243, 245 (C.A. 10, 1969); Smith v. Warren, 388 F. 2d 671, 672 (C.A. 9, 1968); Steinhort v. … In Helvering v.

Harper v. Commissioner

54 T.C. 1121 · United States Tax Court · May 26, 1970

United States v. Orman, 207 F. 2d 148 (C.A. 3, 1953) ; United States v. Thomas, 49 F. Supp. 547 (W.D. Ky. 1943); Brown v. Walker, 161 U.S. 591 (1896). … Compare Garrity v. New Jersey, 385 U.S. 493 (1967); Slochower v. Board of Education, 350 U.S. 551 (1956). In these latter cases there existed the threat of criminal prosecution.

Stern Bros. & Co. v. Commissioner

16 T.C. 295 · United States Tax Court · Feb 8, 1951

O’Leary, an employee of petitioner, on the board of directors of Cook Paint. … In Aluminum Castings Co. v.

Boswell v. Commissioner

91 T.C. 151 · United States Tax Court · Jul 26, 1988

Miller v. … Wooldridge v. Commissioner, 800 F.2d 266 (11th Cir. 1986); Brown v. Commissioner, 85 T.C. 968 (1985), affd, sub nom. Sochin v. Commissioner, 843 F.2d 351 (9th Cir. 1988); DeMartino v. Commissioner, T.C.

Wolfe v. Commissioner

14 T.C.M. 791 · United States Tax Court · Jul 20, 1955

Wolfe v. Commissioner. Wolfe v. Commissioner Docket Nos. 50802, 54155. United States Tax Court T.C. Memo 1955-198 ; 1955 Tax Ct. Memo LEXIS 139 ; 14 T.C.M. (CCH) 791 ; T.C.M. (RIA) 55198 ; July 20, 1955 *139 John C. … No accounting was made in the partnership accounts for the value of petitioners' board and lodging.

Macfadden v. Commissioner

7 T.C.M. 147 · United States Tax Court · Mar 9, 1948

Bernarr Macfadden v. Commissioner. Macfadden v. Commissioner Docket No. 13717. United States Tax Court 1948 Tax Ct. Memo LEXIS 237 ; 7 T.C.M. (CCH) 147 ; T.C.M. (RIA) 48036 ; March 9, 1948 *237 F. O. … The Supreme Court of the United States in the recent case of Commissioner v.