Case law

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.

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.

Produce Reporter Co. v. Commissioner

18 T.C. 69 · United States Tax Court · Apr 10, 1952

Inc. v. Commissioner, 2 Cir., 176 Fed. (2d) 211. … In each of the respective taxable years involved petitioner’s board of directors authorized the payment of bonuses.

Riverfront Groves, Inc. v. Commissioner

60 T.C. 435 · United States Tax Court · Jun 18, 1973

Pursuant to this plan, the board of directors of Plymouth determined what the cooperative’s capital requirement was. … See Gould v. Gould, 245 U.S. 151 (1917); Douglas v. Will-cuts, 296 U.S. 1 (1935).

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.

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.

Bryant Trust v. Commissioner

11 T.C. 374 · United States Tax Court · Sep 27, 1948

A. 1121, the Board of Tax Appeals was of the same opinion. … Louis Railway Co. v. Backus, 154 U.

Mogab v. Commissioner

70 T.C. 208 · United States Tax Court · May 15, 1978

Godart v. … See Spiegel v. Commissioner, 49 T.C. 527, 532 (1968). There is no indication in the record before us that London or its board of directors adopted the contents of the solicitation letters.

Estate of Pittard v. Commissioner

69 T.C. 391 · United States Tax Court · Dec 6, 1977

Sec. 7454(a); Rule 142(b), Tax Court Rules of Practice and Procedure; Estate of Temple v. Commissioner, 67 T.C. 143 (1976); Fox v. Commissioner, 61 T.C. 704 (1974); Otsuki v. Commissioner, 53 T.C. 96, 105-106 (1969). … Stratton v. Commissioner, 54 T.C. 255 (1970). “The fraud meant is actual, intentional wrongdoing, and the intent required is the specific purpose to evade a tax believed to be owing.” Mitchell v.

Zipp v. Commissioner

28 T.C. 314 · United States Tax Court · Apr 30, 1957

Wall v. United States, 164 F. 2d 462 . … Paramount-Richards Theatres v. Commissioner, 153 F. 2d 602, 604 ; Byers v. Commissioner, 199 F. 2d 273, 275 .

Fish v. Comm'r

106 Tax Ct. Mem. Dec. (CCH) 608 · United States Tax Court · Nov 25, 2013

(citing Jupiter Corp. v. United States, 2 Cl. … V.

T. H. Gillespie v. Commissioner

7 T.C.M. 776 · United States Tax Court · Oct 21, 1948

Gillespie v. Commissioner. T. H. Gillespie v. Commissioner Docket No. 15190. United States Tax Court 1948 Tax Ct. Memo LEXIS 64 ; 7 T.C.M. (CCH) 776 ; T.C.M. … at such times as said Board of Directors may determine.

Garrison v. Commissioner

52 T.C. 281 · United States Tax Court · May 15, 1969

The petitioners herein were the owners of 96 percent of the outstanding stock of Produce and holders of two of the three seats on the board of directors. … Higgins v. Smith, 308 U.S. 473, 477-478 (1940); Television Industries, Inc. v.

NA Gen. P'ship v. Comm'r

103 T.C.M. 1916 · United States Tax Court · Jun 19, 2012

ScottishPower’s board unanimously authorized the merger with PacifiCorp in December 1998. … Likewise, the PacifiCorp board of directors unanimously approved the proposed merger after PacifiCorp management and advisers made presentations.

BMC Software v. Commissioner

1999 U.S. Tax Ct. LEXIS 61 · United States Tax Court · Sep 8, 1999

BMC SOFTWARE INC., and SUBSIDIARY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. BMC Software v. Commissioner No. 12731-98 United States Tax Court 1999 U.S. Tax Ct. … BROWN Chief Counsel Internal Revenue Service

Nguyen v. Comm'r

108 T.C.M. 346 · United States Tax Court · Sep 30, 2014

Petitioners’ 2010 return was prepared by Henrietta Browning of Tax Solutions Center, LLC, using the information on the 2009 return as a guide. No other documents or records were provided to Ms. Browning. … Higbee v. Commissioner, 116 T.C. 438, 446 (2001).

Petzoldt v. Commissioner

92 T.C. 661 · United States Tax Court · Mar 29, 1989

Browning, Jr. 15,000.00 Aug. 1984 Michael J. Brown 53,500.00 1984 Steven Bosse 2,000.00 1984 St. … Petitioner was convicted of various crimes relating to his transactions with the New York City Board of Education.

Harwood v. Commissioner

3 T.C. 1104 · United States Tax Court · Jul 18, 1944

Commissioner v. Bishop Trust, Executor , 136 Fed. (2d) 390 ; Commissioner v. Crawford's Estate , 139 Fed. (2d) 616 . Daniel L. Brown, Esq., Raymond B. Roberts, Esq ., and Lawrence E. Green, Esq ., for the petitioners. … Supp. 161 ; Old Colony Trust Co. v. Smith , 266 Mass. 500 ; 165 N. E. 657 ; Minot v.

Williams v. Commissioner

44 T.C. 673 · United States Tax Court · Jul 30, 1965

In Deposit Bank v. … Also, in BancoKentucky Co's Receiver v.

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.