Case law

Cluff v. Commissioner

17 T.C. 225 · United States Tax Court · Aug 20, 1951

Cluff, Petitioner, v. Commissioner of Internal Revenue, Respondent Cluff v. Commissioner Docket No. 26130 United States Tax Court 17 T.C. 225 ; 1951 U.S. Tax Ct. … Burnet v. Logan, supra ; Commissioner v. Moore, supra .

First Nat'l Bank v. Commissioner

3 T.C. 203 · United States Tax Court · Feb 7, 1944

A. 1178; Hellebush v. Commissioner, 65 Fed. (2d) 902; Whitney Realty Co., Ltd. v. Commissioner, 80 Fed. (2d) 429; certiorari denied, 298 U. S. 668 ; First Nat. Bank of Greeley v. United States, 86 Fed. (2d) 938. … Bank of Greeley v. United States, supra, and other similar cases.

Garwood v. Commissioner

62 T.C. 699 · United States Tax Court · Aug 28, 1974

The petitioner possessed a substitute teacher permit and was employed as a substitute teacher in 1970 by the Detroit Board of Education. … Carroll v. Commissioner, 418 F. 2d 91 (C.A. 7, 1969), affirming 61 T.C. 213 (1968). [Emphasis in original.)

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.

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.

Rodgers v. Commissioner

25 T.C. 254 · United States Tax Court · Nov 18, 1955

S. 827 , this Court did not allow the deduction of the cost of sending the taxpayer’s children to boarding school so as to prevent the recurrence of cancer in the mother and to allow the mother to regain her voice. … Cohan v. Commissioner, 39 F. 2d 540 . In our opinion, these amounts and the additional sum expended for transportation in 1947 2 may be properly deducted as medical expenses. L. Keever Stringham, supra.

Richard L. Brown & Camille C. Brown

United States Tax Court · Feb 18, 2025

BROWN AND CAMILLE C. BROWN, Petitioners v. … Brown and Camille C.

Hopper v. Commissioner

94 T.C. 542 · United States Tax Court · Mar 27, 1990

In Delno v. … Bobo v. Commissioner, supra at 710 . In Bobo v.

Morrison v. Commissioner

12 T.C. 709 · United States Tax Court · May 4, 1949

Francis V. D. Lloyd, Esq ., and George A. Brown, Esq ., for the petitioners. Jonas M. Smith, Esq ., for the respondent. Opper , Judge . … Morrison 6,729.33 Francis V. D. Lloyd 6,729.33 Sydney V.

Ciba Pharmaceutical Products, Inc. v. Commissioner

35 T.C. 337 · United States Tax Court · Nov 25, 1960

Difco Laboratories, Inc., 10 T.C. 660 ; Emeloid Co., 14 T.C. 1295 , reversed on another issue 189 F. 2d 230 ; Miami Valley Coated Paper Co. v. Commisisoner, 211 F. 2d 422 . … Ass’n. v. Anglim, 138 F. 2d I.

Hydraulic Press Mfg. 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.

Lehigh Metals Co. v. Commissioner

6 T.C. 313 · United States Tax Court · Feb 28, 1946

Muskegon Motor Specialties Co. v. Commissioner , 134 Fed. (2d) 904 ; Commissioner v. Bankers Farm Mortgage Co ., 145 Fed. (2d) 772 . … See Nelson Co. v. Helvering (1935), 296 U.S. 374 ↩ . 10.

Estate of Saia v. Commissioner

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

In Catalano v. … In concluding that Freedman v.

Charles H. Browning, Jr., and Patricia L. Browning v. Commissioner

109 T.C. No. 16 · United States Tax Court · Nov 25, 1997

BROWNING, JR., AND PATRICIA L. BROWNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 16336-94, 20287-95. Filed November 25, 1997. … Mullinix was a chairman of the board that supervised the Program and served on that board for 10 years.

Inland Asphalt Co. v. Commissioner

44 T.C.M. 765 · United States Tax Court · Aug 9, 1982

Carroll and Tiede together composed two-thirds of Inland Asphalt's board of directors. ↩ 4. As of November 21, 1975, Inland Asphalt's board of directors was composed of Carroll, Etter, Hedlund, and Robert M. Brown. … (See Sachs v.

Vegetable Farms, Inc. v. Commissioner

14 T.C. 850 · United States Tax Court · May 16, 1950

Vegetable Farms, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Vegetable Farms, Inc. v. Commissioner Docket No. 17208 United States Tax Court 14 T.C. 850 ; 1950 U.S. Tax Ct. … On September 12, 1941, the board of directors authorized pament of $ 10,000 each to Tamura and Matsuno for services rendered as officers prior to their evacuation.

Estate of Capell v. Commissioner

36 T.C.M. 1673 · United States Tax Court · Nov 30, 1977

Brown v. Commissioner, supra, 54 T.C. at 1487 and 1490 ; Browne v. United States, 356 F. 2d 546 (Ct. Cl.). … Brown, supra, 54 T.C. at 1488 . See also Turner v. Commissioner, T.C.

Lippman v. Commissioner

52 T.C. 135 · United States Tax Court · Apr 22, 1969

In order to meet this condition, the board of trustees of Lakeside met on May 16, 1962, and unanimously passed a resolution which called for the assessment of a fee from each member of the staff as a condition to remaining … Gilman, 18 B.T.A. 1277 (1930), affd. 53 F. 2d 47 (C.A.8, 1931), and Bercaw v. Commissioner, 165 F. 2d 521 (C.A.4, 1948), affirming a Memorandum Opinion of this Court.

Griffin v. Commissioner

74 T.C.M. 433 · United States Tax Court · Aug 26, 1997

GRIFFIN, TRANSFEREES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18009-94. Filed August 26, 1997. Thomas J. Brown and Hubert R. … (quoting Brown v. Brown, 143 So. 737, 738 (Fla. 1932)).] We find that petitioners have not met their burden of producing such evidence.

McCue v. Commissioner

1 T.C. 986 · United States Tax Court · Apr 20, 1943

Nolan, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent McCue v. Commissioner Docket No. 308 United States Tax Court 1 T.C. 986 ; 1943 U.S. Tax Ct. … It provides, in part: If the Commissioner has mailed to the taxpayer notice of a deficiency as provided in subsection (a) of this section, and the taxpayer files a petition with the Board within the time prescribed in such