Case law

H. O. Boehme, Inc. v. Commissioner

15 T.C. 247 · United States Tax Court · Sep 22, 1950

Boehme, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent H. O. Boehme, Inc. v. Commissioner Docket No. 20533 United States Tax Court 15 T.C. 247 ; 1950 U.S. Tax Ct. … That amount is included in the income reflected in the notice of deficiency. *251 On October 17, 1945, the petitioner executed an agreement with the Price Adjustment Board of the Signal Corps agreeing to a determination of

Herzog Bldg. Corp. v. Commissioner

44 T.C. 694 · United States Tax Court · Aug 2, 1965

Willow Terrace Development Co. v. Commissioner, supra; Colony, Inc., supra at 48. … Willow Terrace Development Co. v. Commissioner, supra; Cambria Development Co., supra.

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.

Schreiber v. Commissioner

6 T.C. 707 · United States Tax Court · Apr 12, 1946

In Commissioner v. … This case does not differ in essentials from such cases as Mead v. Commissioner, 131 Fed. (2d) 323; Lorenz v. Commissioner, 148 Fed. (2d) 527; or Earp v.

Shamberg v. Commissioner

3 T.C. 131 · United States Tax Court · Jan 28, 1944

South Carolina v. United States, supra, p. 453 . … The same effect is found in City of New York v. Wilcox, 189 N. Y. S. 724.

Gray v. Commissioner

56 T.C. 1032 · United States Tax Court · Aug 11, 1971

Commissioner v. Court Holding Co., 324 U.S. 331 (1945); Higgins v. Smith, 308 U.S. 473 (1940); Gregory v. Helvering, 293 U.S. 465 (1935). … In United States v.

Lloyd v. Commissioner

4 T.C. 829 · United States Tax Court · Feb 26, 1945

S. 112 ; Hymam, v. Nunan, 143 Fed. (2d) 425; Gibson v. Commissioner, 133 Fed. (2d) 308; and Hort v. Commissioner, 313 U. S. 28 . … Chicago Theological Seminary v. Illinois, 188 U. S. 662, 672 . Section 22 (b) (4) of the code exempts “only interest.” United States v. Stewart, 311 U. S. 60 .

Strickland v. Commissioner

80 T.C.M. 451 · United States Tax Court · Sep 28, 2000

See Lundquist v. Commissioner, T.C. Memo. 1999-83 n.1, affd. without published opinion 211 F.3d 600 (11th Cir. 2000); Estate of Brockenbrough v. Commissioner, T.C. Memo. 1998-454; Gustafson's Dairy, Inc. v. … Co. v. Commissioner, T.C. Memo. 1997-495; cf. Estate of Hutchinson v. Commissioner, T.C.

Dougherty v. Commissioner

60 T.C. 917 · United States Tax Court · Sep 18, 1973

Belying on Eisner v. … Compare Corliss 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.

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.

Burleson v. Commissioner

46 T.C.M. 1394 · United States Tax Court · Sep 15, 1983

See Engdahl v. Commissioner, 72 T.C. 659 , 670 (1979) . … Steele v. Commissioner, T.C. Memo, 1983-63 , cited by respondent.

Roth Properties Co. v. Commissioner

33 T.C.M. 104 · United States Tax Court · Jan 29, 1974

ROTH PROPERTIES COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Roth Properties Co. v. Commissioner Docket No. 5908-71 United States Tax Court T.C. Memo 1974-23 ; 1974 Tax Ct. … Compare Alex Brown, Inc., 60 T.C. 364 (1973) , on appeal (C.A. 6, Aug. 16, 1973). Accordingly, we hold that petitioner is liable for the accumulated earnings tax for its taxable years 1965 through 1968.

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.

Scheiner v. Commissioner

72 T.C.M. 1532 · United States Tax Court · Dec 23, 1996

Chapin v. Commissioner, T.C. Memo. 1996-56. In Mordkin v. Commissioner, T.C. … In Mordkin v.

Walters v. Commissioner

75 T.C.M. 2007 · United States Tax Court · Mar 18, 1998

See Feldman v. … See Park v.

Du Puy v. Commissioner

9 T.C. 276 · United States Tax Court · Aug 29, 1947

Merrick, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent. Eleanor D. Merrick, Petitioner, v. Commissioner of Internal Revenue, Respondent. Charles M. DuPuy, Petitioner, v. … of directors, in correspondence and at board meetings, stated that such distributions were not dividends, but were "liquidation distributions."

Metro Nat'l Corp. v. Comm'r

52 T.C.M. 1440 · United States Tax Court · Jan 20, 1987

The reused gypsum board when refinished has the same appearance and utility as new gypsum board. … Moore v.

Carroll Pressure Roller Corp. v. Commissioner

28 T.C. 1288 · United States Tax Court · Sep 30, 1957

In Allen v. … In Storm v.

Conti v. Comm'r

31 T.C.M. 348 · United States Tax Court · Apr 19, 1972

Brown, 100 W. Monroe, Chicago, Ill., for the petitioners. Nelson E. Shafer, for the respondent. … In Chisholm v.