Case law

Jones v. Commissioner

40 T.C. 249 · United States Tax Court · May 9, 1963

Commissioner v. P. G. Lake, Inc., 356 U.S. 260 (1958). … Brown and Sons Lumber Co., 26 B.T.A. 1192, 1197 (1932). In Commissioner v.

Las Cruces Oil Co. v. Commissioner

62 T.C. 764 · United States Tax Court · Sep 9, 1974

Lucas v. American Code Co., 280 U.S. 445 (1930); Brown v. Helvering, 291 U.S. 193 (1934). It should not be used as an offset in another year because that would take it out of the proper accounting period. … See, e.g., Carloate Industries, Inc. v. United States, 354 F. 2d 814, 817 (C.A. 5, 1966) (depreciation); United States v.

Shibley v. Commissioner

30 T.C.M. 597 · United States Tax Court · Jun 15, 1971

Shibley v. Commissioner. Shibley v. Commissioner Docket No. 5094-69. United States Tax Court T.C. Memo 1971-139 ; 1971 Tax Ct. Memo LEXIS 194 ; 30 T.C.M. (CCH) 597 ; T.C.M. (RIA) 71139 ; June 15, 1971 , Filed Lyman T. … Brown, supra ; Maddux Construction Co., supra.

Haynes v. Commissioner

43 T.C.M. 99 · United States Tax Court · Dec 17, 1981

HAYNES and SUE ELLEN HAYNES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Haynes v. Commissioner Docket No. 11759-79. United States Tax Court T.C. Memo 1981-709 ; 1981 Tax Ct. Memo LEXIS 28 ; 43 T.C.M. … On April 27, 1972, the Washington State Liquor Control Board (sometimes Board or Liquor Control Board) approved the issuance of a Class H liquor license to the Corporation.

Aldon Homes, Inc. v. Commissioner

33 T.C. 582 · United States Tax Court · Dec 29, 1959

On December 27, 195Q, each of the alphabet corporations held a board of directors meeting. The initial board of directors was identical for each of the corporations. … United States v. Isham, 84 U.S. 496 ; Gregory v. Helvering, 293 U.S. 465 ; United States v. Cumberland Public Service Co., 338 U.S. 451 . In Higgins v.

Cinema '84 v. Comm'r

122 T.C. 264 · United States Tax Court · Mar 23, 2004

In Lydon v. … Co. v.

Fischer v. Commissioner

50 T.C. 164 · United States Tax Court · Apr 29, 1968

The cost of attending general preparatory schools in the New Jersey and New England area as a boarding student in 1962 was approximately $2,800 per school year. … Deputy v. DuPont, 308 U.S. 488, 499 (1940) (Frankfurter, J., concurring); White’s Will v. Commissioner, 119 F. 2d 619 (C.A. 3, 1940); McDowell v. Ribicoff, 292 F. 2d 174 (C.A. 3), certiorari denied 368 U.S. 919 (1961).

Law v. Commissioner

2 T.C. 623 · United States Tax Court · Aug 26, 1943

Richard Law, Petitioner, v. Commissioner of Internal Revenue, Respondent Law v. Commissioner Docket No. 110169 United States Tax Court 2 T.C. 623 ; 1943 U.S. Tax Ct. … Mammoth Oil Co. v. United States , 275 U.S. 13 ; Pennsylvania Railroad Co. v. Chamberlain , 288 U.S. 333 , 339 .

Secone v. Commissioner

11 T.C.M. 504 · United States Tax Court · May 22, 1952

Secone v. Commissioner. Secone v. Commissioner Docket No. 33253. United States Tax Court 1952 Tax Ct. Memo LEXIS 210 ; 11 T.C.M. (CCH) 504 ; T.C.M. (RIA) 52150 ; May 22, 1952 *210 Thomas J. Secone, pro se. … Marchetti received board and lodging from petitioner in 1947, including lunches, without charge.

Lund v. Commissioner

46 T.C. 321 · United States Tax Court · Jun 13, 1966

The flight engineers resumed service on non jets after President Kennedy referred the stalemate to an emergency board on February 24,1961. On May 24,1961, the report to the President was filed by the emergency board. … In Sandt v.

Lumenetics

64 T.C.M. 1161 · United States Tax Court · Oct 26, 1992

See Wichita Terminal Elevator Co. v. … Code sec. 15502 (West 1991); Brown v. Panish , 160 Cal. Rptr. 282 , 283 , 99 Cal. App. 3d 429 ↩ (1979) .

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).

Harwood Associates, Inc. v. Commissioner

63 T.C. 255 · United States Tax Court · Nov 26, 1974

Kales, 26 F.2d 178 (C.A. 6, 1928); Austin Co. v. Commissioner, 35 F.2d 910 (C.A. 6, 1929), 9 affirming 8 B.T.A. 628 (1927), certiorari denied 281 U.S. 735 (1930). … See Commissioner v. Pepsi-Cola Niagara Bottling Corp., 399 F.2d 390 (C.A. 2, 1968), reversing 48 T.C. 75 (1967); see Jack E.

Schwartz v. Commissioner

1994 U.S. Tax Ct. LEXIS 87 · United States Tax Court · Oct 20, 1994

SCHWARTZ, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Schwartz v. Commissioner Docket No. 135-94 United States Tax Court 1994 U.S. Tax Ct. … BROWN Chief Counsel Internal Revenue Service Date: 10/14/94 Date: ___

Van Zelst v. Commissioner

70 T.C.M. 435 · United States Tax Court · Aug 16, 1995

Petitioners Ralph and Suzanne Brown, husband and wife, resided in Chicago, Illinois, at the time they filed their petition. Mr. Brown is an attorney. … Horn v. Commissioner , 90 T.C. 908 , 942 (1988) ; Vesper v. Commissioner , T.C. Memo. 1989-358 . Ralph Brown and T.W. Van Zelst were the only petitioners who testified in these cases.

Simon v. Commissioner

61 T.C.M. 2740 · United States Tax Court · May 29, 1991

SIMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Simon v. Commissioner Docket No. 2235-88 United States Tax Court T.C. Memo 1991-236 ; 1991 Tax Ct. Memo LEXIS 265 ; 61 T.C.M. (CCH) 2740 ; T.C.M. … The presentation boards are presented to a network.

Lundeen v. Commissioner

33 T.C. 19 · United States Tax Court · Oct 9, 1959

See, in that connection, Helvering v. Northwest Steel Rolling Mills, Inc., 311 U.S. 46 ; United States v. Ogilvie Hardware Co., supra; United States v. Lesoine, 203 F. 2d 123 . … On that date, and pursuant to the resolution of its board of directors, it in fact distributed $100,000 to its common stockholders pro rata, which under the provisions of 115 (a) and (b) constituted the payment of a taxable

G.M. Trading Corp. v. Commissioner

106 T.C. 257 · United States Tax Court · Apr 17, 1996

Stores v. … In Brown Shoe Co. v.

Herr v. Commissioner

35 T.C. 732 · United States Tax Court · Feb 6, 1961

Herr, Petitioner, v. Commissioner of Internal Revenue, Respondent. Robert F. Herr, Petitioner, v. Commissioner of Internal Revenue, Respondent Herr v. … Fondren v. Commissioner , 324 U.S. 18 , 21 ; Commissioner v. Disston , 325 U.S. 442 , 447 .

Estate of Kappel v. Commissioner

70 T.C. 415 · United States Tax Court · Jun 7, 1978

Birchenough v. United States, supra; Karpe v. United States, supra; Chertkof v. Commissioner, supra. … Similarly, Corson v.