Case law

Coaches 101 a NJ Nonprofit

United States Tax Court · Oct 15, 2025

Confusingly, the bylaws reference a board of directors, in contrast to the board of trustees, and contain a restriction requiring that members of that board have “direct lineage to Omar Dyer and his immediate family.” … Grp., Inc. 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.

BBS Associates, Inc. v. Commissioner

74 T.C. 1118 · United States Tax Court · Aug 26, 1980

On August 1, 1975, the board of directors of petitioner adopted the plan. … Fishman v. Commissioner, 51 T.C. 869, 872 (1969). See also United States v. Cartwright, 411 U.S. 546 (1973); Joseph Weidenhoff, Inc. v. Commissioner, 32 T.C. 1222 (1959); Parker Oil Co. v.

Tucker v. Commissioner

23 T.C. 115 · United States Tax Court · Oct 27, 1954

Tucker and Martha Tucker, Petitioners, v. Commissioner of Internal Revenue, Respondent. Earle F. Tucker, Petitioner, v. Commissioner of Internal Revenue, Respondent Tucker v. … Fleck 57 Gordon V. Cox 80 Earle F.

Senior Inv. Corp. v. Commissioner

2 T.C. 124 · United States Tax Court · Jun 15, 1943

S. 697 ; Metal Specialty Co. v. Commissioner, 128 Fed. (2d) 259; Bishop & Babcock Manufacturing Co. v. … S. 667 ; United States v. Kauffmann, 62 Fed. (2d) 1045; Reed Drug Co. v. Commissioner, 130 Fed. (2d) 288; Helen V. Crocker, 29 B. T.

Central Foundry Co. v. Commissioner

49 T.C. 234 · United States Tax Court · Dec 18, 1967

Graham v. Commissioner, 326 F. 2d 878, 880 (C.A. 4), reversing 40 T.C. 14 ; Surasky v. … In Steinberg v. Adams, 90 F.

Shockley v. Comm'r

109 T.C.M. 1579 · United States Tax Court · Jun 22, 2015

Petitioner owned 10.18879% of SCC’s common stock and served as president and treasurer of SCC and a member of the SCC board of directors (SCC board). … of finances was questioned by the SCC board.

Humacid Co. v. Commissioner

42 T.C. 894 · United States Tax Court · Aug 19, 1964

Pursuant to a decision of its board of directors in March 1952, petitioner discontinued production of humic acid. … On December 16,1952, petitioner’s board of directors authorized Huntsinger and another director to offer petitioner’s plant for sale.

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).

Ouderkirk v. Commissioner

36 T.C.M. 526 · United States Tax Court · Apr 27, 1977

The cruise showed that there were 4,100,000 board feet of merchantable fir and 3,200,000 board feet of alder on the 7,700 acres of timberland. … As stated by the court in United States v. Brown Wood Preserving Co., 275 F.2d 525 , 528 (6th Cir. 1960) : Its [the legislation's] purpose is obvious.

Micorescu v. Commissioner

76 T.C.M. 796 · United States Tax Court · Nov 10, 1998

Jarecki v. G.D. Searle & Co., 367 U.S. 303, 307 (1961); F.W. Fitch Co. v. United States, 323 U.S. 582, 585-586 (1945); United States v. Lacy, 119 F.3d 742, 748 (9th Cir. 1997). … See Cato v.

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

Estate of Saia v. Commissioner

61 T.C. 515 · United States Tax Court · Jan 28, 1974

In Catalano v. … In concluding that Freedman v.

Harris W. Watkins v. Commissioner

6 T.C.M. 652 · United States Tax Court · Jun 16, 1947

Watkins v. Commissioner. Harris W. Watkins v. Commissioner Docket No. 10115. United States Tax Court 1947 Tax Ct. Memo LEXIS 184 ; 6 T.C.M. (CCH) 652 ; T.C.M. (RIA) 47157 ; June 16, 1947 *184 Leonard B. … The minutes would seem to be the best evidence of just what the board, as a board, did and intended to do. The payments were made pursuant to the resolution.

Cardinal Corp. v. Commissioner

52 T.C. 119 · United States Tax Court · Apr 21, 1969

On September 2, 1955, the board of directors also voted to issue stock options to the holders of the voting preferred stock. … Citing Hoge v. Kentucky River Coal Corp., 216 Ky. 51 , 287 S.W. 226 ; Walker v. Carter, 208 Ky. 197 , 270 S.W. 770 ; Clay v. Thomas, 191 Ky. 685 , 231 S.W. 512 ; Louisville Point Lumber Co. v.

Doyle Hosiery Corp. v. Commissioner

17 T.C. 641 · United States Tax Court · Oct 10, 1951

Doyle Hosiery Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. John J. Doyle, Petitioner, v. Commissioner of Internal Revenue, Respondent Doyle Hosiery Corp. v. … United States v. Cumberland Public Service Co ., 338 U.S. 451 , followed; Commissioner v. Court Holding Co ., 324 U.S. 331 , distinguished. David H. W. Dohan, Esq ., and George P. Orr, Esq ., for the petitioners.

James v. Commissioner

25 T.C. 1296 · United States Tax Court · Mar 22, 1956

James, Petitioners, v. Commissioner of Internal Revenue, Respondent James v. Commissioner Docket No. 53125 United States Tax Court 25 T.C. 1296 ; 1956 U.S. Tax Ct. … oral and written examinations given by that board.

Hill v. Commissioner

51 T.C. 621 · United States Tax Court · Jan 16, 1969

A discussion then insued [sic] as to the first year’s closing date of the corporation and the following resolution was unanimously approved and passed by the Board of Directors: It is resolved that the first closing date … Putnam v. Commissioner, 352 U.S. 82 (1956). This amount is available to each of them as a nonbusiness bad debt deduction under section 166 (d).

Hendrix v. Comm'r

101 T.C.M. 1642 · United States Tax Court · Jun 15, 2011

Brown, for petitioners. Wanda M. Cohen, for respondent. … The Foundation currently manages nearly $270 million in assets in 639 funds and is under the supervision of a board of directors consisting of 34 regular board members and 8 lifetime directors.

McAllister v. Commissioner

5 T.C. 714 · United States Tax Court · Sep 13, 1945

It distinguished the Eort case in the following language: “* * * Blair v. Commissioner does not conflict with Eort v. … Since Irwin v.