Case law

Cobb v. Commissioner

28 T.C. 595 · United States Tax Court · May 31, 1957

Cobb, Sr., Petitioner, v. Commissioner of Internal Revenue, Respondent Cobb v. Commissioner Docket No. 61219 United States Tax Court 28 T.C. 595 ; 1957 U.S. Tax Ct. … In addition to the aggregate of $ 1,711 for the above items, he furnished their board and lodging for 5 weeks while living with him in Knoxville.

Chenault v. Comm'r

101 T.C.M. 1254 · United States Tax Court · Mar 9, 2011

First, petitioner applied to the Retirement Board (city board) of the Municipal Employees’ Annuity and Benefit Fund of Chicago (city) for an annuity (city annuity). … Commissioner v.

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.

Lewis v. Commissioner

6 T.C. 455 · United States Tax Court · Mar 14, 1946

Lewis, Trustees, Petitioners, v. Commissioner of Internal Revenue, Respondent Lewis v. Commissioner Docket No. 6901 United States Tax Court 6 T.C. 455 ; 1946 U.S. Tax Ct. … See Commissioner v. Bedford , 325 U.S. 283 , and cases therein cited.

Western Constr. Co. v. Commissioner

14 T.C. 453 · United States Tax Court · Mar 22, 1950

Rarnge v. Hinkle, 126 Wash. 581 ; 219 Pac. 41, 42 . (Emphasis added.) … Since it is similarity and not identity which constitutes the test, Morrissey v.

Van Anda v. Commissioner

12 T.C. 1158 · United States Tax Court · Jun 28, 1949

Estate of Carr V. Van Anda, Deceased, Paul Van Anda, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent Van Anda v. Commissioner Docket No. 19362 United States Tax Court 12 T.C. 1158 ; 1949 U.S. … Carr V.

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.

People of God Community v. Commissioner

75 T.C. 127 · United States Tax Court · Oct 14, 1980

Petitioner has three ministers, Charles Donhowe (Donhowe), Michael Law (Law), and Timothy McCombs (McCombs), who also comprise its board of directors. … Gemological Institute of America v.

Johnson v. Commissioner

25 T.C. 499 · United States Tax Court · Dec 15, 1955

Johnson and Lena Johnson, Petitioners, v. Commissioner of Internal Revenue, Respondent Johnson v. Commissioner Docket No. 53628 United States Tax Court 25 T.C. 499 ; 1955 U.S. Tax Ct. … Weil v. Commissioner , 173 F. 2d 805 (C. A. 2, 1949), certiorari denied 338 U.S. 821 (1949) .

Otsego County Coop. Ass'n v. Commissioner

11 T.C.M. 818 · United States Tax Court · Jul 31, 1952

Otsego County Cooperative Association, Inc. v. Commissioner. Otsego County Coop. Ass'n v. Commissioner Docket No. 28479. United States Tax Court 1952 Tax Ct. Memo LEXIS 125 ; 11 T.C.M. (CCH) 818 ; T.C.M. … The board of directors shall prescribe the bais [basic] on which the reserve contributions of patrons by years shall be reduced on account of any such loss, so that it will be borne on as equitable basis as the board of directors

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.

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.

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.

Estate of Saia v. Commissioner

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

In Catalano v. … In concluding that Freedman v.

O'Donnell v. Commissioner

62 T.C. 781 · United States Tax Court · Sep 17, 1974

In York v. … In Illinois, every applicant for admission to tlie bar must have a “first degree in law from a law school approved by tbe Board of Law Examiners.” Ill. Ann. Stat. ch. 110A, sec. 703 (1968).

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.

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.

Kimbrell's Home Furnishings, Inc. v. Commissioner

7 T.C. 339 · United States Tax Court · Jul 11, 1946

In support thereof, petitioner cites Lawler v. Commissioner, 78 Fed. (2d) 567; Provident Trust Co. of Philadelphia v. Commissioner, 76 Fed. (2d) 810; Crane v. Helvering, 76 Fed. (2d) 99; and Nuckolls v. … Due to recent regulations of the Federal Reserve Board, increasing the size of down payments and shortening the payment period on installment contracts, and the shifting of certain concerns to war contracts, there is a bunching

Barone v. Commissioner

85 T.C. 462 · United States Tax Court · Sep 17, 1985

Brandl v. Commissioner, supra; Kroll v. Commissioner, supra. … Sapson v. Commissioner, supra.

Matheson Co. v. Commissioner

16 T.C. 478 · United States Tax Court · Feb 28, 1951

The Matheson Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Matheson Co. v. Commissioner Docket No. 10619 United States Tax Court 16 T.C. 478 ; 1951 U.S. Tax Ct. … Lucas v. Ox Fibre Brush Co ., 281 U.S. 115 . The record here is entirely too indefinite to say that Florence H. Matheson did not earn the payments made to her.