Case law

Koppers Co. v. Commissioner

3 T.C. 62 · United States Tax Court · Jan 19, 1944

See Robinette v. Commissioner, 139 Fed. (2d) 285; Scripps v. Commissioner, 96 Fed. (2d) 492; certiorari denied, 305 U. S. 625 ; Penrose v. United States, 18 Fed. Supp. 413; Commissioner v. … Brown, 1 T. C. 225 , are inconsistent with this opinion, those cases will no longer be followed.

Draper & Co. v. Commissioner

5 T.C. 822 · United States Tax Court · Sep 28, 1945

In the recent case of Miller Manufacturing Co. v. … Austin v. United States, 28 Fed. (2d) 677; Gray & Co. v. United States, 35 Fed. (2d) 968; Thomas N. Perkins, 33 B. T. A. 606, 622. We think the following quotation from the court’s opinion in Gray & Co. v.

Leedy-Glover Realty & Ins. Co. v. Commissioner

13 T.C. 95 · United States Tax Court · Jul 18, 1949

Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . In North American Oil Consolidated v. Burnet, 286 U. … United States v. Boston & Providence R. Corporation, 37 Fed. (2d) 670; Renwick v. United States, 87 Fed. (2d) 123; Commissioner v. Lyon, 97 Fed. (2d) 70. The petitioner cites Brown v. Helvering, 291 U. S. 193 .

Foresun, Inc. v. Commissioner

41 T.C. 706 · United States Tax Court · Feb 28, 1964

Teaff v. Hewitt, 1 Ohio St. 511 (1853); Roseville Pottery v. County Board of Revision, 149 Ohio St. 89 , 77 N.E. 2d 608 (1948). … In Brown Shoe Co. v. Commissioner, 339 U.S. 583 (1950), the Supreme Court decided that persons other than stockholders could make contributions to capital, a principle now codified in section 362(c) of the 1954 Code.

Estate of Remington v. Commissioner

9 T.C. 99 · United States Tax Court · Jul 23, 1947

The minutes of the meetings of the board of directors of Brown Crosby do not contain any authorization for purchasing the Statler Co. account. … See Bull v. United States, supra ; Enright v. United States, supra , footnote 9 .

Drachman v. Commissioner

23 T.C. 558 · United States Tax Court · Dec 30, 1954

Brown et al., 9 B. T. A. 965; Stange-Elliott Coal Co., 4 B. T. A. 745. See also Dallas Rupe & Son, 20 T. C. 363 ; McKay Products Corporation, 9 T. C. 1082 , affirmed on this point (C. … The form of the transaction is not controlling, for, as the Supreme Court pointed out in John Kelley Co. v. Commissioner, 326 U.

Canada v. Commissioner

82 T.C. 973 · United States Tax Court · Jun 18, 1984

Petitioners’ home in Brown County was not included in the property deeded to the KLCC. … The Board concluded that, although the Hutterische Bruder Gemeinde may have been established for religious purposes, it had failed to prove that it was operated exclusively for those purposes. In Hofer v.

Romann v. Commissioner

111 T.C. 273 · United States Tax Court · Nov 4, 1998

When the petition for declaratory judgment was filed, the address of the Board of Trustees of the MEBA Pension Trust, hereinafter sometimes referred to as the Board, was in Baltimore, Maryland. … See Newborn v. Commissioner, 94 T.C. 610, 636-637 (1990). Petitioner also asserts that the Supreme Court’s decision in Robinson v.

Miller v. Commissioner

52 T.C. 752 · United States Tax Court · Aug 6, 1969

In Foster v. … Foster v. United States, supra; Thomas Browne Foster, supra.

BJR Corp. v. Commissioner

67 T.C. 111 · United States Tax Court · Nov 2, 1976

South Dade Farms v. Commissioner, 138 F.2d 818, 819 (5th Cir.), affirming a Memorandum Opinion of this Court; New Capital Hotel, Inc., 28 T.C. 706 , affirmed 261 F.2d 437 (6th Cir.); cf. Brown v. … Sec. 6651(a); Lee v.

Brown v. Commissioner

74 T.C.M. 624 · United States Tax Court · Sep 22, 1997

Memo. 1997-418 UNITED STATES TAX COURT EDGAR AND DORIS BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25831-95. … Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292  - 5 - U.S. 435 (1934).

Timkin-Detroit Axle Co. v. Commissioner

21 T.C. 769 · United States Tax Court · Feb 26, 1954

Brown Shoe Co., 45 B. T. A. 212, affd. 133 F. 2d 582 , is distinguishable from the instant case on the same ground. … In reaching the foregoing conclusion we have considered the cases relied on by respondent, including Commissioner v. Batten, Barton, Durstine & Osborn, Inc., (C. A. 2) 171 F. 2d 474 ; Commissioner v. H. W.

Robinson v. Commissioner

42 T.C. 403 · United States Tax Court · May 18, 1964

Brown, 25 T.C. 220 (1955). Cf. William E. Conroy, 41 T.C. 685 (1964). … Essenfeld v. Commissioner, supra.

Brown v. Commissioner

74 T.C.M. 1363 · United States Tax Court · Dec 11, 1997

Memo. 1997-548 UNITED STATES TAX COURT LARRY BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 13623-96. … Brown and to Change Caption on the ground that the petition as to her was invalid because it was filed during the automatic bankruptcy stay of 11 U.S.C. section 362(a) (1994). See McClamma v.

Brown v. Commissioner

74 T.C.M. 1241 · United States Tax Court · Nov 18, 1997

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15161-96. Filed November 18, 1997. George P. Brown, pro se. Reginald R. … Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930); see e.g., Daniel v. Commissioner, T.C. Memo. 1997-328.

Stein v. Commissioner

37 T.C. 945 · United States Tax Court · Feb 21, 1962

Petitioner puts great reliance on United States v. Brown, supra. … The District Court held respondent estopped by his action before the Board, and the Court of Appeals affirmed.

S. & B. Realty Co. v. Commissioner

54 T.C. 863 · United States Tax Court · Apr 27, 1970

Realty Company, Petitioner v. Commissioner of Internal Revenue, Respondent; Samuel Goldberg and Bess Goldberg, Petitioners v. Commissioner of Internal Revenue, Respondent S. & B. Realty Co. v. … Malat v. Riddell , 383 U.S. 569 , 571 (1966) .

McKay v. Commissioner

102 T.C. 465 · United States Tax Court · Mar 28, 1994

Div. v. … See Butler v.

Brown v. Commissioner

72 T.C.M. 139 · United States Tax Court · Jul 17, 1996

EDWIN BROWN AND WINSOME S. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7462-94. Filed July 17, 1996. Rex L. … Sec. 1.1001-2(a)(3), Income Tax Regs.; see also Brown-Forman Corp. v. Commissioner, 94 T.C. 919, 940 (1990), affd. 955 F.2d 1037 (6th Cir. 1992); cf. Mendham Corp. v.

Brown v. Commissioner

72 T.C.M. 651 · United States Tax Court · Sep 18, 1996

BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9129-93. Filed September 18, 1996. Robert O. Kazary, for petitioners. Alan R. … Brown.