Case law

Estate of Morse v. Commissioner

17 T.C.M. 261 · United States Tax Court · Mar 31, 1958

Morse v. Commissioner. Claribel K. Morse v. Commissioner. Estate of Morse v. Commissioner Docket Nos. 62902, 62903. United States Tax Court T.C. Memo 1958-51 ; 1958 Tax Ct. Memo LEXIS 181 ; 17 T.C.M. (CCH) 261 ; T.C.M. … At a meeting of the board of directors held on April 28, 1952, Claribel was elected president effective May 1, 1952.

Luke v. Commissioner

23 T.C.M. 1022 · United States Tax Court · Jun 23, 1964

Burnet v. Houston, 283 U.S. 223 ; Welch v. Helvering, 290 U.S. 111 . … See Brown Dynalube Co., Inc. v. Commissioner, 297 F. 2d 915 (C.A. 4, 1962), affirming a Memorandum Opinion of this Court; J. T. Slocomb Co., 38 T.C. 752 , 765 (1962) (On appeal C.A. 2, March 13, 1963).

Sohosky v. Commissioner

57 T.C. 403 · United States Tax Court · Dec 20, 1971

After May 14, 1966, Eva had no voting power in the company, was not employed by it, and was not a member of its board of directors. … Petitioners cite Bollenger v. Bray, 411 S.W. 2d 65 (1967); Graham v. Stroh, 342 Mo. 686 , 117 S.W. 2d 258 (1938); Presbyterian Orphanage of Missouri v. Fitterling, 342 Mo. 299 , 114 S.W. 2d 1004 (1938); Cook v.

Bavis v. Commissioner

18 T.C. 418 · United States Tax Court · May 29, 1952

However, in January 1943, for the first time Commodore had become financially able 'to resume payment of salaries to Langer and Lindsey, and in January 1944, the board of directors ordered payment of the accrued ~baclc salaries … The Ninth Circuit reversed us in hanger's Estate v. Commissioner, supra.

Martin Timber Co. v. Commissioner

31 T.C.M. 1266 · United States Tax Court · Dec 27, 1972

MARTIN TIMBER Co., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Martin Timber Co. v. Commissioner Docket No. 487-71. United States Tax Court T.C. Memo 1972-255 ; 1972 Tax Ct. Memo LEXIS 2 ; 31 T.C.M. … $49 per thousand board feet, and the fair market value of the hardwood on that date was $27 per thousand board feet.

Harvey v. Commissioner

52 T.C.M. 207 · United States Tax Court · Aug 18, 1986

HARVEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Harvey v. Commissioner Docket No. 6351-84. United States Tax Court T.C. Memo 1986-381 ; 1986 Tax Ct. Memo LEXIS 225 ; 52 T.C.M. (CCH) 207 ; T.C.M. … Hanson was also chairman of the board of directors, of which his wife, Helen Hanson and petitioners were members.

Strauss v. Commissioner

6 T.C.M. 830 · United States Tax Court · Jan 1, 1947

Brown, Esq., Room 1518, 125 Park Ave., New York, N. Y., for the petitioners. William F. Evans, Esq., for the respondent. … McDermott v. Commissioner ( App.

Ft. Wharf Ice Co. v. Commissioner

23 T.C. 202 · United States Tax Court · Oct 29, 1954

Fort Wharf Ice Company, Petitioner, v. Commissioner of of Internal Revenue, Respondent Ft. Wharf Ice Co. v. Commissioner Docket No. 45937 United States Tax Court 23 T.C. 202 ; 1954 U.S. Tax Ct. … Gentlemen: By direction of its Board of Directors, the undersigned hereby subscribes for two hundred fifty (250) shares of your common stock, totalling $ 25,000.00, upon the following terms and conditions, namely: that all

Army Times Sales Co. v. Commissioner

35 T.C. 688 · United States Tax Court · Jan 31, 1961

Army Times Sales Company, former name Army and Navy Bulletin, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. Melvin Ryder and Florence Ryder, Petitioners, v. … Commissioner of Internal Revenue, Respondent Army Times Sales Co. v. Commissioner Docket Nos. 71150, 71151 United States Tax Court 35 T.C. 688 ; 1961 U.S. Tax Ct.

Union Trusteed Funds, Inc. v. Commissioner

8 T.C. 1133 · United States Tax Court · May 29, 1947

Union Trusteed Funds, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Union Trusteed Funds, Inc. v. Commissioner Docket No. 7405 United States Tax Court 8 T.C. 1133 ; 1947 U.S. Tax Ct. … In 1940, the board of directors created two additional classes of stock, designated as follows: Union fund special, 25,000 shares; and Union bond fund "C," 200,000 shares.

Segel v. Commissioner

89 T.C. 816 · United States Tax Court · Oct 21, 1987

See Commissioner v. … Also, in Huntsberry v.

Newcombe v. Commissioner

54 T.C. 1298 · United States Tax Court · Jun 17, 1970

See May v. Commissioner, 229 F. 2d at 728. … Heiner v. Tindle, 276 U.S. 582, 585 (1928).

Levy v. Commissioner

1 T.C. 598 · United States Tax Court · Feb 18, 1943

Leon Levy, Petitioner, v. Commissioner of Internal Revenue, Respondent Levy v. Commissioner Docket No. 109393 United States Tax Court 1 T.C. 598 ; 1943 U.S. Tax Ct. … Brown, Esq ., for the respondent. Tyson, Judge . TYSON *598 The respondent determined a gift tax deficiency against the petitioner for the calendar year 1939 in the amount of $ 510.

Hauser v. Comm'r

78 T.C. 930 · United States Tax Court · Jun 9, 1982

Relying on Orzechowski v. … Horvath v. Commissioner, 78 T.C. 86 (1982); Chapman v. Commissioner, 77 T.C. 477 (1981).

McRitchie v. Commissioner

27 T.C. 65 · United States Tax Court · Oct 19, 1956

Petitioner relies upon Ferguson v. Forstmann, 25 F. 2d 47 (C. A. 3); Buckley v. Commissioner, 66 F. 2d 394 (C. A. 2), certiorari denied 290 U. S. 698 ; Hart v. Commissioner, 54 F. 2d 848 (C. A. 1); Commissioner v. … A. 68, 93), the Board of Tax Appeals relied upon Ferguson v. Forstmann, supra, but It was ultimately reversed by the Supreme Court, 286 U. S. 417 .

Langer v. Commissioner

13 T.C. 419 · United States Tax Court · Sep 29, 1949

Langer, Deceased, Eleanore Langer, Executrix, Petitioner, et al., * v. Commissioner of Internal Revenue, Respondent Langer v. … Langer was president *80 and Lindsey secretary, and by resolution of April 14, 1937, the board of directors, which included Langer and Lindsey, voted that a salary of $ 600 a month be paid to each from January 1, 1937, and

Dillier v. Commissioner

41 T.C. 762 · United States Tax Court · Mar 12, 1964

Joe (Joseph) Dillier and Anna Dillier, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Dillier v. … In Vaughn Lumber Co. v.

John C. Hom & Associates, Inc. v. Commissioner

140 T.C. No. 11 · United States Tax Court · May 7, 2013

The California Franchise Tax Board suspended the powers, rights, and privileges of petitioner on March 1, 2004. The suspension remained in effect until April 13, 2012. … Elings v. Commissioner, 324 F.3d 1110 (9th Cir. 2003). In Smith v.

Pierce v. Commissioner

74 T.C.M. 572 · United States Tax Court · Sep 16, 1997

Brown, appraisers. … Commissioner, 551 F.2d 313 (9th Cir. 1977); Conlorez Corp. v. Commissioner, 51 T.C. 467 (1968); Brown v. Commissioner, 47 T.C. 399 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968).

Porter Royalty Pool, Inc. v. Commissioner

7 T.C. 685 · United States Tax Court · Sep 6, 1946

Kirby Petroleum Co. v. Commissioner, 326 U. S. 599 . Thus in Palmer v. Bender, 287 U. … The royalty payments could be distributed only by vote of the board of directors and such distributions were made solely on the basis of stockholdings.