Case law

Fox v. Commissioner

61 T.C. 704 · United States Tax Court · Mar 7, 1974

Fox, Petitioners v. Commissioner of Internal Revenue, Respondent; Blaine S. Fox, Petitioner v. Commissioner of Internal Revenue, Respondent Fox v. … Brown , for the petitioners. Robert J. Murray *150 and Charles Lomax , for the respondent. Featherston , Judge .

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

Palda v. Commissioner

27 T.C. 445 · United States Tax Court · Nov 30, 1956

Randolph Products Co. v. Manning, (C. A. 3) 176 F. 2d 190 . … A. 5) 110 F. 2d 945 , reversing a Memorandum Opinion of the Board of Tax Appeals filed July 25, 1939, certiorari denied 311 U.

Borgmann v. Commissioner

28 T.C.M. 678 · United States Tax Court · Jun 25, 1969

Borgmann v. Commissioner. Borgmann v. Commissioner Docket No. 5515-67. United States Tax Court T.C. Memo 1969-129 ; 1969 Tax Ct. Memo LEXIS 167 ; 28 T.C.M. (CCH) 678 ; T.C.M. … McVicker v. United States, 194 F. Supp. 607 (S.D. Cal. 1961) . Admittedly, Mrs.

Funkhouser v. Commissioner

58 T.C. 940 · United States Tax Court · Sep 11, 1972

See Jeffrey v. United States, an unreported case (D.N.J., 11 A.F.T.R. 2d 1401 , 1402, 63-1 U.S.T.C. par. 9475). … Commissioner v. South Texas Co., 333 U.S. 496, 499 (1948).

Estate of Fine v. Commissioner

90 T.C. 1068 · United States Tax Court · May 23, 1988

United States v. Stapf, 375 U.S. 118, 125 (1963); Estate of Reid v. Commissioner; 90 T.C. 304 (1988). … [Jones v. Brown, 151 Va. 622, 634 , 144 S.E. 620, 623 (1928), quoted in Arnold v. Groobey, 195 Va. 214 , 77 S.E.2d at 385 .] See also Borum v. National Valley Bank of Staunton, 195 Va. 899 , 80 S.E.2d at 598 .

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.

Hitner v. Commissioner

1 T.C.M. 596 · United States Tax Court · Feb 13, 1943

Hitner v. Commissioner. Hitner v. Commissioner Docket No. 109684. United States Tax Court 1943 Tax Ct. Memo LEXIS 448 ; 1 T.C.M. (CCH) 596 ; T.C.M. … Included in this trust was petitioner's share of the claim against the Shipping Board. Petitioner has not shown that he ever made a gift of his interest in the claim *453 against the Shipping Board.

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 .

Ellis v. Commissioner

6 T.C. 138 · United States Tax Court · Jan 29, 1946

Ellis, Petitioners, v. Commissioner of Internal Revenue, Respondent Ellis v. Commissioner Docket No. 7502 United States Tax Court 6 T.C. 138 ; 1946 U.S. Tax Ct. … See also Greene v. Kanne , 23 A. F. T. R. 1141 , and Renton v. Kanne , (both Dist. Ct. Hawaii, Mar. 12, 1938).

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.

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.

Smith v. Commissioner

66 T.C. 213 · United States Tax Court · Apr 28, 1976

A case almost directly on point is Hooper Construction Co. v. … Cases cited by petitioners, such as Thompson-King-Tate, Inc. v. United States, 296 F.2d 290 (6th Cir. 1961), and E. E. Black, Ltd. v. Alsup, 211 F.2d 879 (9th Cir. 1954), are distinguishable.

Walt Disney, Inc. v. Commissioner

97 T.C. 221 · United States Tax Court · Aug 5, 1991

Transco Exploration Co. v. Commissioner, 95 T.C. 373, 383-384 (1990); Idaho First National Bank v. Commissioner, 95 T.C. 185 (1990). In Woods Investment Co. v. … Tandy Corp. v. Commissioner, supra at 1171-1173; Esmark, Inc. & Affiliated Cos. v. Commissioner, supra at 195; see Grove v.

Brotman v. Commissioner

105 T.C. 141 · United States Tax Court · Aug 24, 1995

See Union Carbide Corp. v. … Anthes v.

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).

Quatman v. Commissioner

54 T.C. 339 · United States Tax Court · Feb 24, 1970

The question in Gilmore v. … See Frances Carroll Brown, 30 T.C. 831 (1958). Respondent contends that if the income interests are present interests, the exclusions are nevertheless unallowable because such interests are incapable of valuation.

Proesel v. Commissioner

73 T.C. 600 · United States Tax Court · Dec 27, 1979

United States, supra at 217); and (2) there is the necessity of maintaining the integrity of the judicial process (see, e.g., Brown v. Illinois, 422 U.S. 590, 599 (1975); Mapp v. Ohio, supra at 659 ; Elkins v. … United States v. Janis, 428 U.S. 433, 454 (1976). In Suarez 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.

1955 Production Exposition, Inc. v. Commissioner

41 T.C. 85 · United States Tax Court · Oct 22, 1963

However, the Dart case was reversed by Dart v. … The rule of Dart v.