Case law

Bergquist v. Comm'r

131 T.C. 8 · United States Tax Court · Jul 22, 2008

Trust Servs. of Am., Inc. v. United States, 885 F.2d 561, 569 (9th Cir.1989) (citing Estate of Gilford v. Commissioner, supra at 52 ). … Kellahan v. Commissioner, T.C. Memo. 1999-210 ; Estate of Goldman v. Commissioner, T.C. Memo. 1996-29 .

H Enters. Int'l v. Commissioner

75 T.C.M. 1948 · United States Tax Court · Mar 9, 1998

See generally Leslie v. … See Indian Trail Trading Post, Inc. v. Commissioner, supra at 501. V.

Cologne Life Reinsurance Co. v. Commissioner

80 T.C. 859 · United States Tax Court · May 12, 1983

Old Colony Railroad Co. v. Commissioner, 284 U.S. 552, 560 (1932); Warrensburg Board & Paper Corp. v. Commissioner, 77 T.C. 1107, 1110-1111 (1981). … The amount of experience refund did not depend upon the total experience of petitioner or upon the discretion of petitioner’s board of directors.

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.

Fotis v. Commissioner

57 T.C.M. 695 · United States Tax Court · Jun 14, 1989

Respondent relies heavily on Rutter v. … As explained by the court in Ross v.

Holloway v. Commissioner

10 T.C. 828 · United States Tax Court · May 13, 1948

Holloway, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent Holloway v. Commissioner Docket No. 11427 United States Tax Court 10 T.C. 828 ; 1948 U.S. Tax Ct. … The decedent's wife boarded and cooked for the men. Occasionally, when the demand arose, decedent would hire, as extra help on their days off, some of the men working at the oil fields.

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.)

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 .

Estate of Williams v. Commissioner

15 T.C.M. 1235 · United States Tax Court · Oct 29, 1956

Williams, Executor v. Commissioner. Estate of Williams v. Commissioner Docket No. 57441. United States Tax Court T.C. Memo 1956-239 ; 1956 Tax Ct. Memo LEXIS 55 ; 15 T.C.M. (CCH) 1235 ; T.C.M. … Williams, Jr., was a member of the Board and was aware of its recommendation, as were hop growers and dealers generally.

Colletto v. Commissioner

2000 Tax Ct. Memo LEXIS 130 · United States Tax Court · Feb 3, 2000

COLLETTO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Colletto v. Commissioner Docket No. 11565-99 United States Tax Court 2000 Tax Ct. Memo LEXIS 130 ; February 3, 2000 , Decided *130 EILEEN C. … BROWN, Chief Counsel, Internal Revenue Service. MICHAEL P. BRETON , Attorney. GERALD A. THORPE , District Counsel, East Hartford, CT. Thomas B.

Albert & Nai-Fen Chen v. Commissioner

2014 T.C. Summary Opinion 6 · United States Tax Court · Jan 14, 2014

(board) for subdivision approval. … Christian v. Commissioner, T.C. Memo. 1995-12. Respondent, relying on Polakis v.

Miller v. Commissioner

32 T.C. 954 · United States Tax Court · Jul 27, 1959

Gerard v. Helvering, 120 F. 2d 235 (C.A. 2, 1941), affirming 40 B.T.A. 64 (1939). … Respondent relies on Gerard v. Helvering, supra.

Chu v. Comm'r

58 T.C. 598 · United States Tax Court · Jul 10, 1972

Chu, Petitioners v. Commissioner of Internal Revenue, Respondent Chu v. Comm'r Docket No. 4802-69 United States Tax Court 58 T.C. 598 ; 1972 U.S. Tax Ct. LEXIS 92 ; 175 U.S.P.Q. … A motion made at the *102 joint meeting of the stockholders and board of directors on May 5, 1965, to similarly waive the restriction on the transfer of one share of stock owned by an employee, who was leaving the employ

Levitt & Sons, Inc. v. Commissioner

5 T.C. 913 · United States Tax Court · Oct 15, 1945

A. 303; Brown Fence & Wire Co., 46 B. T. A. 344; or it was a distribution to a stockholder, Abraham Levitt. See F. S. Stimson Corporation, supra. … Welch v. Helvering, supra.

Estate of Leder v. Commissioner

89 T.C. 235 · United States Tax Court · Aug 5, 1987

Brown v. Home Life Insurance Co. of New York, 3 F.2d 661, 662 (E.D. Okla. 1925). A valid assignment of the policy cannot be made, except as provided in the policy itself. City National Bank of Lawton v. … Clark v. Clark, 460 P.2d 936, 941 (Okla. 1969); Johnson v. Roberts, supra.

Flying Tigers Oil Co. v. Commissioner

92 T.C. 1261 · United States Tax Court · Jun 13, 1989

See Glass v Commissioner, 87 T.C. 1087 , 1159 n. 123 (1986), affd. sub nom. Herrington v. Commissioner, 854 F.2d 755 (5th Cir. 1988), cert. denied_U.S._, 57 U.S.L.W. 3752 (1989); Gerling International Ins. Co. v. … Co. v. Commissioner, 87 T.C. 679 (1986) revd. on an unrelated issue 839 F.2d 131 (3d Cir. 1988); Hongkong & Shanghai Banking Corp. v. Commissioner, 85 T.C. 701 (1985).

Stone v. Commissioner

50 T.C. 113 · United States Tax Court · Apr 17, 1968

On May 26,1961, a meeting of the board of directors of Sango was held in which steps were taken to effect a complete liquidation of Sango. … The Supreme Court in Thomas v.

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.

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.

Don E. Williams Co. v. Commissioner

62 T.C. 166 · United States Tax Court · May 14, 1974

Lake, Inc. v. Commissioner, 148 F. 2d 898 (C.A. 5, 1945); cf. Commissioner v. Drovers Journal Pub. Co., 135 F. 2d 276, 278 (C.A. 7, 1943). … Sachs v. Commissioner, supra, by the Court of Appeals for the Third Circuit. The Third Circuit bases its decision on Miller v.