Case law

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) .

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).

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.

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.

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.

Colombo Club, Inc. v. Commissioner

54 T.C. 100 · United States Tax Court · Jan 27, 1970

In this regard the Supreme Court in Automobile Club v. … Compare, however, Lesavoy Foundation v.

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.

Greenwald v. Commissioner

44 T.C. 137 · United States Tax Court · Apr 30, 1965

Greenwald and Nana Greenwald, Petitioners, v. Commissioner of Internal Revenue, Respondent Greenwald v. Commissioner Docket No. 2190-62 United States Tax Court 44 T.C. 137 ; 1965 U.S. Tax Ct. … An advisory committee consisting of three individuals, one designated by Interstate from its board of directors, *96 another designated by the board of directors from the participating employees who were not directors, and

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.

Legg v. Commissioner

39 T.C. 30 · United States Tax Court · Oct 8, 1962

See Pugh v. … The Board did not err in disregarding the parol evidence.

Co-operative Grain & Supply Co. v. Commissioner

26 T.C.M. 593 · United States Tax Court · Jun 19, 1967

Co-operative Grain & Supply Co. v. Commissioner. Co-operative Grain & Supply Co. v. Commissioner Docket No. 6132-64. United States Tax Court T.C. Memo 1967-132 ; 1967 Tax Ct. Memo LEXIS 127 ; 26 T.C.M. … determined by the board of directors.

Huttig Sash & Door Co. v. Commissioner

25 T.C. 550 · United States Tax Court · Dec 19, 1955

Huttig Sash & Door Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Huttig Sash & Door Co. v. Commissioner Docket No. 11795 United States Tax Court 25 T.C. 550 ; 1955 U.S. Tax Ct. … board, roof insulation, and cold storage insulation board, all of which were sold under the trade name of Insulite.

Faigle Tool & Die Corp. v. Commissioner

7 T.C. 236 · United States Tax Court · Jun 27, 1946

Faigle Tool and Die Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Faigle Tool & Die Corp. v. Commissioner Docket No. 161 United States Tax Court 7 T.C. 236 ; 1946 U.S. Tax Ct. … The minutes of the board of directors of petitioner record the acquisition of these properties. At the first meeting of the board of directors, on March 9, 1940, the following motions were carried: Moved *147 by Mr.

Texas Co. v. Commissioner

12 T.C. 925 · United States Tax Court · May 31, 1949

Rothensies v. Electric Storage Battery Co., supra. … [See United States v. Wurts, 303 U. S. 414 .]

Magnolia Development Corp. v. Commissioner

19 T.C.M. 934 · United States Tax Court · Aug 31, 1960

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 . … Gregory v. Helvering, supra ; Commissioner v. Court Holding Co., 324 U.S. 331 ; Commissioner v. P. G. Lake, Inc., 356 U.S. 260 .