Case law

Vesuvius Crucible Co. v. Commissioner

24 T.C.M. 750 · United States Tax Court · May 25, 1965

Welch v. Helvering, 290 U.S. 111 (1933) . … Welch v. Helvering, supra.

BWIT Fifty-Fifth Street, Inc. v. Commissioner

54 T.C.M. 858 · United States Tax Court · Oct 1, 1987

The board of directors did not establish at the meeting when the accrued salaries were to be paid. The board of directors met again on December 31, 1979. … United States, 508 F.2d 1 , 6 (5th Cir. 1975) ; *521 Sartin v. United States, 5 Cl. Ct. 172 , 177 (1984) ; and Transcalifornia Oil Co. v.

J. T. Flagg Knitting Co. v. Commissioner

12 T.C. 394 · United States Tax Court · Mar 23, 1949

Flagg Knitting Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent J. T. Flagg Knitting Co. v. Commissioner Docket No. 15502 United States Tax Court 12 T.C. 394 ; 1949 U.S. Tax Ct. … "as the Board of Directors shall consider fair and proper."

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.

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.

Streiff v. Commissioner

77 T.C.M. 1565 · United States Tax Court · Mar 23, 1999

See Spiegelman v. Commissioner, 102 T.C. 394 (1994). … Board certification is awarded by the American Board of Internal Medicine (Board).

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.

Kreps v. Commissioner

42 T.C. 660 · United States Tax Court · Jun 30, 1964

Warren Leach, 21 T.C. 70 ; Scott v. Commissioner, 117 F. 2d 36 . … Law. sec. 273; Feist v. Druckerman, 70 F. 2d 333 (C.A. 2, 1934); Capizzi v. Khoury, 168 Misc. 490 , 5 N.Y.S. 2d 201 (1938).

A. Finkenberg's Sons, Inc. v. Commissioner

17 T.C. 973 · United States Tax Court · Dec 10, 1951

Finkenberg's Sons, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent A. Finkenberg's Sons, Inc. v. Commissioner Docket No. 27230 United States Tax Court 17 T.C. 973 ; 1951 U.S. Tax Ct. … Commissioner v. Stewart (C. A. 6), 186 F. 2d 239 ; Helvering v. Continental Oil Co . (C. A. D. C.), 68 F. 2d 750 , certiorari denied 292 U.S. 627 .

Bradford v. Commissioner

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

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

Estate of Elkins v. Comm'r

140 T.C. 86 · United States Tax Court · Mar 11, 2013

Propstra v. United States, 680 F.2d 1248 (9th Cir. 1982), and Estate of Bright v. … Stone Trust Agreement v.

Pacific Fruit Express Co. v. Commissioner

60 T.C. 640 · United States Tax Court · Jul 30, 1973

Black, Champion & Brown, Accounting in Business Decisions — Theory, Method and Use 349 (3d ed. 1973); Wixon, Accountants’ Handbook 17.27 (5th ed. 1970); see Mountain Fuel Supply Co. v. … Nelson 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.

Warner v. Commissioner

48 T.C. 49 · United States Tax Court · Apr 24, 1967

At tbe first meeting of the board of directors of Handlers held on January 5,1962, James was elected president, Joanne Warner was elected vice president, and Howard M. Deeds was elected secretary-treasurer. … stock in a domestic corporation if— (A) such corporation adopted a plan after June 30, 1968, to offer such stock for a period (ending not later than two years after the date such plan was adopted) specified in the plan, ‡ V

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.

Tully Trust v. Commissioner

1 T.C. 611 · United States Tax Court · Feb 18, 1943

A. 330 ; and Commissioner v. Gilmore , 130 Fed. (2d) 791 . In Gregory v. … Commissioner, Commissioner v. Ashland Oil & Refining Co., Helvering v. Bashford , and Helvering v.

Hay v. Commissioner

2 T.C. 460 · United States Tax Court · Jul 23, 1943

Griffiths v. Commissioner, supra. Higgins v. … Georday Enterprises, Ltd. v.

Parker v. Commissioner

5 T.C. 1355 · United States Tax Court · Dec 29, 1945

See also Hort v. Commissioner, 313 U. S. 28 ; Doyle v. Commissioner, 102 Fed. (2d) 86, affirming 37 B. T. A. 323; Escher v. Commissioner, 78 Fed. (2d) 815. Cf. Thurlow E. McFall, 34 B. T. A. 108. … Petitioner cites in support of his position, Hall v. Burnet, 54 Fed. (2d) 443; Walter L. Ross, 30 B. T. A. 496; affd., 83 Fed. (2d) 18; and Margery K. Megargel, 3 T. C. 238 . In Hall v.

Alderman v. Commissioner

55 T.C.M. 86 · United States Tax Court · Feb 16, 1988

In Howell v. … 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.