Case law

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

National Sec. Series--Industrial Stocks Series v. Commissioner

13 T.C. 884 · United States Tax Court · Dec 2, 1949

In May Hosiery Mills, Inc. v. … A. 737; Safety Convoy Co. v. Thomas, 139 Fed. (2d) 219.

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.

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 .

Western & Southern Life Ins. Co. v. Commissioner

55 T.C. 1036 · United States Tax Court · Mar 23, 1971

Franklin Life Insurance Co. v. United States, 399 F. 2d 757 (C.A. 7, 1968); Jefferson Standard Life Insurance Co. v. United States, supra; Western National Life Insurance Co. of Texas v. … Commissioner v. Brown, 380 U.S. 563 (1965); Hanover Bank v. Commissioner, 369 U.S. 612 (1962); University Hill Foundation, 51 T.C. 548 (1969), on appeal (C.A. 9, July 14, 1969).

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).

Nagourney v. Commissioner

57 T.C.M. 954 · United States Tax Court · Jul 17, 1989

Subsequent employment was to be at the sole discretion of the board of directors. … Bent v. Commissioner , 87 T.C. at 244 .

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.

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 .

Davenport Hosiery Mills, Inc. v. Commissioner

28 T.C. 201 · United States Tax Court · Apr 30, 1957

Davenport Hosiery Mills, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Davenport Hosiery Mills, Inc. v. Commissioner Docket No. 36543 United States Tax Court 28 T.C. 201 ; 1957 U.S. Tax Ct. … ), after dyeing, also proceed with a regular boarding operation on the nylon hosiery.

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.

Heringer v. Commissioner

21 T.C. 607 · United States Tax Court · Jan 26, 1954

Heringer, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Heringer v. Commissioner Docket Nos. 40018, 40019, 40020, 40021 United States Tax Court 21 T.C. 607 ; 1954 U.S. Tax Ct. … At special meetings of the board of directors of the corporation held on December 24, 1948, and January 3, 1949, resolutions were adopted accepting the contributions made by the petitioners.

Jewett v. Commissioner

70 T.C. 430 · United States Tax Court · Jun 13, 1978

In Estate of Rolin v. … Petitioner also relies upon Brown v. Routmhn, 63 F.2d 914 (6th Cir.), certiorari denied 290 U.S. 641 .

Harloff v. Comm'r

2014 T.C. Summary Opinion 20 · United States Tax Court · Mar 6, 2014

The taxpayer was a board member of the condominium and performed a wide range of  - 13 - activities as a board member. … Madler v. Commissioner, T.C. Memo. 1998-112.

Harrell v. Commissioner

91 T.C. 242 · United States Tax Court · Aug 17, 1988

Maxwell v. … Taxation 36 ↩ . 44-45 (1987); see also Lewis & Brown, "Partnership Audits and Litigation Under TEFRA," N.Y.U.

Rolbin v. Commissioner

29 T.C.M. 848 · United States Tax Court · Jun 30, 1970

Commissioner v. … Compare Brown v. United States, 280 F. Supp. 854 , 856 (D.N.M. 1967) . He kept no contemporaneous record setting forth such information, and he has even failed to provide it in his testimony.

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).

Sanders v. Commissioner

19 T.C.M. 323 · United States Tax Court · Mar 31, 1960

Sanders v. Commissioner. Sanders v. Commissioner Docket No. 77757. United States Tax Court T.C. Memo 1960-61 ; 1960 Tax Ct. Memo LEXIS 224 ; 19 T.C.M. (CCH) 323 ; T.C.M. … Co. v. United States, 85 Fed. 964 ↩ at 966 .