Case law

Nulex, Inc. v. Commissioner

30 T.C. 769 · United States Tax Court · Jun 30, 1958

Kittredge v. Commissioner, 88 F. 2d 682 (C. A. 2, 1937), affirming a Memorahdum Opinion of this Court. … Kittredge v. Commissioner, supra. Here, petitioner was not engaged in any trade or business at the time it purchased Trail.

Hobby v. Commissioner

2 T.C. 980 · United States Tax Court · Nov 15, 1943

Gregory v. Helvering, supra; Higgins v. Smith, 308 U. S. 473 (1940); Griffiths v. Commissioner, 308 U. S. 355 (1939); Pierre S. DuPont, 37 B. T. A. 1198; affd., DuPont v. Commissioner (C. … Riggins v. Smith, supra, p. 477 .

Maclean v. Commissioner

73 T.C. 1045 · United States Tax Court · Mar 12, 1980

Brooks v. Commissioner, 6 T.C. 504 (1946); Stryker v. Commissioner, 36 B.T.A. 326 (1937). Issue 2. … In Craig v.

Soreng v. Commissioner

4 T.C. 870 · United States Tax Court · Feb 28, 1945

Soreng, Petitioner, v. Commissioner of Internal Revenue, Respondent. Mary Soreng, Petitioner, v. Commissioner of Internal Revenue, Respondent Soreng v. … Royal Manufacturing Co. v. Commissioner , *877 139 Fed. (2d) 958 ; Pacific Grape Products Co ., 42 B. T. A. 914 .

Roccaforte v. Commissioner

77 T.C. 263 · United States Tax Court · Aug 10, 1981

In the recent case of Jones v. … In Bolger v.

Jud Plumbing & Heating, Inc. v. Commissioner

5 T.C. 127 · United States Tax Court · May 23, 1945

In United States v. Anderson, 296 U. … In any event that decision was rendered before the Supreme Court decisions of Helvering v. Horst, 311 U. S. 112 , and Harrison v. Schaffner, 312 U.

Norie v. Commissioner

3 T.C. 676 · United States Tax Court · Apr 27, 1944

Morrissey v. Commissioner, supra. … Morrissey v. Commissioner, supra; John Crocker, supra, and cases cited therein; Marshall Heirs v. Commissioner, 111 Fed. (2d) 935.

Donati v. Commissioner

9 T.C.M. 1067 · United States Tax Court · Nov 24, 1950

Donati, Husband and Wife v. Commissioner. Donati v. Commissioner Docket No. 19504. United States Tax Court 1950 Tax Ct. Memo LEXIS 34 ; 9 T.C.M. (CCH) 1067 ; T.C.M. … Bagley is at present the vice president of the Fibre Board Container Corporation. Bourne is division manager of the Richmond Division of the Fibre Board Container Corporation.

American Air Filter Co. v. Commissioner

81 T.C. 709 · United States Tax Court · Oct 12, 1983

Int’s board of directors consisted of Jesse M. Shaver, chairman, who was also president and chairman of the board of AAF, and two members of the Swiss management firm which handled Int’s legal affairs. … On March 17, 1975, Int’s board of directors declared a dividend of 2,500,000 Swiss francs.

Gorman Lumber Sales Co. v. Commissioner

12 T.C. 1184 · United States Tax Court · Jun 30, 1949

Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 . … C. 990 ; modified as to one year in Wier Long Leaf Lumber Co. v. Commissioner, 173 Fed. (2d) 549; and Rite-Way Products, Inc., 12 T. C. 475 .

Gordon v. Commissioner

14 T.C.M. 184 · United States Tax Court · Mar 10, 1955

Louis and Yetta Gordon v. Commissioner. Gordon v. Commissioner Docket No. 45369. United States Tax Court T.C. Memo 1955-54 ; 1955 Tax Ct. Memo LEXIS 284 ; 14 T.C.M. (CCH) 184 ; T.C.M. … There is nothing upon which the Board can base a different or greater approximation." . What we have said, however, does not apply to one item.

Liberty Machine Works, Inc. v. Commissioner

62 T.C. 621 · United States Tax Court · Aug 19, 1974

Ho v To Figure Normal Retirement Benefits To compute the benefit at Normal Retirement date, simply multiply, Future Service and Past Service credits by the accredited years. An Example: 1. … United States v. Hall, 398 F. 2d 383, 387 (C.A. 8, 1968).

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 .

Smith v. Commissioner

42 T.C.M. 431 · United States Tax Court · Jul 20, 1981

Soon thereafter, at a banquet for the Museum membership, attended by members of the Board of Directors, petitioner handed the original copyright certificate to W.C. … Rogers v. United States , 340 U.S. 367 , 374 (1951) ; Brown v. Walker , 161 U.S. 591 , 599-600 (1896) ; Wilkinson v. Commissioner , 71 T.C. 633 , 638 (1979) ; Roberts v. Commissioner , 62 T.C. 834 , 838 (1974) .

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.

Carlen v. Commissioner

20 T.C. 573 · United States Tax Court · May 29, 1953

Helga Carlen, et al., Petitioners, * v. Commissioner of Internal Revenue, Respondent Carlen v. Commissioner Docket Nos. 37662, 37663, 37664, 37665, 42122, 42123 United States Tax Court 20 T.C. 573 ; 1953 U.S. Tax Ct. … Our attention also has been called to Boeing v. United States (Ct. Cl. 1951), 98 F.

Gilman v. Commissioner

72 T.C. 730 · United States Tax Court · Aug 1, 1979

In Jones v. … While Jones v.

Contini v. Commissioner

76 T.C. 447 · United States Tax Court · Mar 19, 1981

Petitioners’ reliance on our decisions in Bagley v. Commissioner, 8 T.C. 130 (1947), and Abrams v. Commissioner, T.C. Memo. 1964-256 , is misplaced. … See Harris v. Commissioner, T.C. Memo. 1981-46 ; Gran v. Commissioner, T.C. Memo. 1980-558 ; Morgan v. Commissioner, T.C. Memo. 1978-401 , and Johnston v. Commissioner, T.C.

Chertkof v. Commissioner

72 T.C. 1113 · United States Tax Court · Sep 18, 1979

. $150 per month rent. (20) 437 Maryland Avenue; Baltimore County Board of Library Trustees; county library; lease 7/1/62-6/30/67. … In Lewis v.

Wright v. Comm'r

102 T.C.M. 597 · United States Tax Court · Dec 22, 2011

Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985). … In Summitt v.