Case law

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

Strickland Cotton Mills v. Commissioner

19 T.C. 151 · United States Tax Court · Nov 7, 1952

Strickland Cotton Mills, Petitioner, v. Commissioner of Internal Revenue, Respondent Strickland Cotton Mills v. Commissioner Docket Nos. 23860, 25163 United States Tax Court 19 T.C. 151 ; 1952 U.S. Tax Ct. … sheetings and middling cotton for 1922-1940 was as follows: Indexes of Wholesale Prices of All Commodities, Cotton, Brown Sheetings, and Middling Cotton, 1922-1940 1 [1926 = 100] Brown sheetings Middling Year All commodities

Neese v. Commissioner

12 T.C.M. 1058 · United States Tax Court · Sep 16, 1953

Maudine Neese v. Commissioner. Neese v. Commissioner Docket No. 35402. United States Tax Court 1953 Tax Ct. Memo LEXIS 116 ; 12 T.C.M. (CCH) 1058 ; T.C.M. (RIA) 53309 ; September 16, 1953 *116 George E. H. … Rubino v. Commissioner, 186 Fed. (2d) 304 (C.A. 9); King v. Commissioner, 189 Fed. (2d) 122, 124 *124 (C.A. 5); Mauldin v. Commissioner, 195 Fed. (2d) 714, 716 (C.A. 10).

Oahu Beach & Country Homes, Ltd. v. Commissioner

17 T.C. 1472 · United States Tax Court · Mar 12, 1952

The Commissioner relies on the authorization given by the board of directors of the petitioner corporation which provided that the secretary “continue negotiations with the Navy re condemnation of the Armstrong Tract.” … S. 229 ; Moody v. Wickard, 136 F. 2d 801 ; United States v. Sunset Cemetery Co., 132 F. 2d 163 ; Hanson Co. v. United States, 261 U. S. 581 .

Fraser-Smith Co. v. Commissioner

14 T.C. 892 · United States Tax Court · May 19, 1950

Burton v. United States, 196 U. S. 283 ; Union Electric Steel Co. v. Imperial Bank, 286 Fed. 857 * * *. … In affirming the decision of the Board of Tax Appeals, the Circuit Court relied upon Elmer v.

Fletcher Trust Co. v. Commissioner

1 T.C. 798 · United States Tax Court · Mar 18, 1943

See also *801 Sanford's Estate v. Commissioner , 308 U.S. 39 ; Rasquin v. Humphreys , 308 U.S. 54 . … See Phillips v. Commissioner , 283 U.S. 589 .

Chapman v. Commissioner

3 T.C. 708 · United States Tax Court · May 3, 1944

Brown, Jr., Esq ., for the petitioner. Paul E. Waring, Esq ., for the respondent. Turner, Judge . … McCaughn v. Girard Trust Co ., 19 Fed. (2d) 218 , and Freuler v. Helvering , 291 U.S. 35 . Such cases as Commissioner v. Owens , 78 Fed. (2d) 768 ; Hart v. Commissioner , 54 Fed. (2d) 848 ; and Ferguson v.

Jobusch v. Commissioner

68 T.C. 929 · United States Tax Court · Sep 19, 1977

Cornell-Young Company v. United States, 469 F.2d 1318, 1324 (5th Cir. 1972). … Products, Inc. v. Commissioner, 40 T.C. 1018 (1963).

Garcia v. Commissioner

80 T.C. 491 · United States Tax Court · Mar 7, 1983

In Alderson v. … See Alderson v. Commissioner, supra; Starker v. United States, supra.

Briggs Co. v. Commissioner

5 T.C.M. 366 · United States Tax Court · May 14, 1946

First Mortgage Corp. of Philadelphia v. Commissioner, supra ; Haffenreffer Brewing Co. v. Commissioner, supra ; Commissioner v. Schmoll Fils Associated, Inc., supra ; United States v. South Georgia Ry. … John Wanamaker Philadelphia v. Commissioner, supra ; First Mortgage Corp. of Philadelphia v. Commissioner, supra ; Commissioner v. Meridian & Thirteenth Realty Co., 132 Fed. (2d) 182 ; Commissioner v.

Seide v. Commissioner

18 T.C. 502 · United States Tax Court · Jun 11, 1952

Daisy Seide et al., Petitioners, 1 v. Commissioner of Internal Revenue, Respondent Seide v. … Okonite Co. v. Commissioner (C. A. 3), 155 F. 2d 248 , 250 , certiorari denied 329 U.S. 764 ; Thermoid Co. v. Commissioner (C. A. 3), 155 F. 2d 589 , 590 ; Morainville v. Commissioner (C.

Policy Holders Agency, Inc. v. Commissioner

41 T.C. 44 · United States Tax Court · Oct 10, 1963

As stated in Welp v. … See Commissioner v. Mnookin’s Estate, supra; Northwestern States Portland Cement Co. v.

Bradshaw v. Commissioner

14 T.C. 162 · United States Tax Court · Feb 3, 1950

See United States v. Safety Car Heating Lighting Co., 297 U. S. 88 . The partnership’s rights to definite amounts of income became fixed when the notes were issued. … (See article V of the articles of association set out above.)

Gilbert v. Commissioner

35 T.C.M. 451 · United States Tax Court · Apr 1, 1976

GILBERT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Gilbert v. Commissioner Docket No. 6426-72. United States Tax Court T.C. Memo 1976-104 ; 1976 Tax Ct. Memo LEXIS 299 ; 35 T.C.M. (CCH) 451 ; T.C.M. … However, should the Board be of a different view, I am prepared to offer Bruce my present Celotex holdings at my cost. If the Board does not wish to acquire these holdings at this time I may dispose of them elsewhere.

Pettus v. Commissioner

54 T.C. 112 · United States Tax Court · Jan 27, 1970

Ross v. … Frances Carroll Brown , 30 T.C. 831 , 837 (1958) ; Sec. 2503(b) . *124 Nor do we think the additions to the tax under section 6651(a) 13 can be sustained.

Smith v. Commissioner

6 T.C. 255 · United States Tax Court · Feb 26, 1946

Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent. William W. Smith, 2nd, Petitioner, v. Commissioner of Internal Revenue, Respondent Smith v. … The executors took the gift tax deficiency to the Board of Tax Appeals.

Dana v. Commissioner

6 T.C. 177 · United States Tax Court · Feb 5, 1946

Farnsworth v. Wood, 91 N. Y. 308 ; Runner v. Dwiggins, 147 Ind. 238 ; 46 N. E. 580 . … Boehm v. Commissioner, 326 U. S. 287 .

Francis v. Commissioner

8 T.C. 822 · United States Tax Court · Apr 16, 1947

Edwards v. Brown, 4 S. W. 380 ; Patty v. Middleton, 17 S. W. 909 ; Woodburn v. Texas Twin Lot & Improvement Co., 153 S. W. 365 ; Houston Oil Co. v. Choate, supra; Elliott v. Wallace, 59 S. … Stamler v. Coe, 15 Texas 211 ; Watson v. Harris, 130 S. W. 237 ; Davis v. Davis, supra; Hopkins v. Bacon, 282 U. S. 118 .

Shleppey v. Commissioner

22 T.C.M. 793 · United States Tax Court · Jun 13, 1963

Shleppey v. Commissioner. Shleppey v. Commissioner Docket No. 1895-62. United States Tax Court T.C. Memo 1963-165 ; 1963 Tax Ct. Memo LEXIS 178 ; 22 T.C.M. (CCH) 793 ; T.C.M. (RIA) 63165 ; June 13, 1963 *178 J. … The rentals paid to petitioner by the advertisers depended primarily on the location of the boards and the population served by the boards.

Mathis v. Commissioner

19 T.C. 1123 · United States Tax Court · Mar 25, 1953

Mathis, Petitioners, v. Commissioner of Internal Revenue, Respondent Mathis v. Commissioner Docket No. 31549 United States Tax Court 19 T.C. 1123 ; 1953 U.S. Tax Ct. … Sherman is reasonably worth in the opinion of the Board not less than Fifty Thousand ($ 50,000).