Case law

Cesanelli v. Commissioner

8 T.C. 776 · United States Tax Court · Apr 3, 1947

Cesanelli, Petitioner, et al. 1 v. Commissioner of Internal Revenue, Respondent Cesanelli v. Commissioner Docket Nos. 10002, 10003, 10004, 10005, 10006, 10007 United States Tax Court 8 T.C. 776 ; 1947 U.S. Tax Ct. … Brown, Esq ., for the petitioners. Leonard A. Marcussen, Esq ., for the respondent. Van Fossan, Judge . VAN FOSSAN *776 OPINION.

Gillum v. Comm'r

100 T.C.M. 562 · United States Tax Court · Dec 22, 2010

Robinette v. … V.

M B & B v. Commissioner

1998 U.S. Tax Ct. LEXIS 60 · United States Tax Court · Aug 18, 1998

DONAHUE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Repondent. M B & B v. Commissioner 17986-96S United States Tax Court 1998 U.S. Tax Ct. LEXIS 60 ; August 18, 1998 , Entered *60 SUZANNE W. … BROWN Chief Counsel Internal Revenue Service

National Leather & Shoe Finders Asso. v. Commissioner

9 T.C. 121 · United States Tax Court · Jul 29, 1947

National Leather & Shoe Finders Association, Petitioner, v. Commissioner of Internal Revenue, Respondent National Leather & Shoe Finders Asso. v. … United States , 99 Fed. (2d) 460 ; Northwestern Jobbers' Credit Bureau v.

Byram v. Commissioner

9 T.C. 1 · United States Tax Court · Jul 7, 1947

Byram, Deceased, the New York Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent Byram v. Commissioner Docket No. 8837 United States Tax Court 9 T.C. 1 ; 1947 U.S. Tax Ct. … Kroger v. Commissioner , 145 Fed. (2d) 901 ; certiorari denied, 324 U.S. 866 .

Cunningham v. Commissioner

28 T.C. 670 · United States Tax Court · Jun 17, 1957

Blatt Co. v. … B. 425 : In Helvering v. Bruun ( 309 U.

Kremer v. Commissioner

20 T.C.M. 1756 · United States Tax Court · Dec 18, 1961

Fehr Kremer v. Commissioner. Fehr Kremer and Nan D. Kremer v. Commissioner. Kremer v. Commissioner Docket Nos. 74795, 74796. United States Tax Court T.C. Memo 1961-337 ; 1961 Tax Ct. Memo LEXIS 12 ; 20 T.C.M. … On the contrary, the board of *25 directors knew of and approved the expenditures.

Estate of Blackford v. Commissioner

77 T.C. 1246 · United States Tax Court · Dec 8, 1981

John v. Turner, 121 W. Va. 447 , 6 S.E.2d 480, 482 (1939); Brown v. Miller’s Ex’rs., 45 W. … Similarly, in Estate of Brock v.

Minuto v. Commissioner

66 T.C. 616 · United States Tax Court · Jun 28, 1976

Board of Tax Appeals, Washington, D.C. 20044” not to be properly addressed, and Baker L. … Respondent’s reliance on the case of Kiker v. Commissioner, 218 F.2d 389 (4th Cir. 1955), is misplaced.

Ghavami v. Commissioner

2000 U.S. Tax Ct. LEXIS 79 · United States Tax Court · Jul 27, 2000

JULIA GHAVAMI, Petitioner. v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ghavami v. Commissioner Docket No. 3692-99 United States Tax Court 2000 U.S. Tax Ct. LEXIS 79 ; July 27, 2000 , Entered *79 NICHOLAS J. … BROWN Chief Counsel Internal Revenue Service Date: 6/27/00 Date" 6/26/00

Lime Cola Co. v. Commissioner

22 T.C. 593 · United States Tax Court · Jun 17, 1954

S. 322 ; Commissioner v. Jacobson, 336 U. S. 28 ; or a nontaxable reduction in the purchase price of the flavoring, see Hirsch v. Commissioner, (C. A. 7) 115 F. 2d 656 . … (a) Burden of Pkoof. — In procedings before the Board the burden of proof shall be upon the Commissioner to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was

Underwood v. Commissioner

63 T.C. 468 · United States Tax Court · Jan 27, 1975

Raynor, 50 T.C. 762, 770-771 (1968); Wheat v. United States, 353 F. Supp. 720, 722 (S.D. Tex. 1973); Neal v. United States, 313 F. Supp. 393, 396 (C.D. … Elizabeth Lewis Saigh, 36 T.C. 395 , 423 (1961). 9 The facts in Joseph Eichelberger & Co. v. Commissioner, 88 F.2d 874 (C.A. 5, 1937), and United States v.

American Paper Specialty Mfg. Co. v. Commissioner

9 T.C. 166 · United States Tax Court · Jul 31, 1947

American Paper Specialty Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent American Paper Specialty Mfg. Co. v. … On February 24, 1940, a special meeting of petitioner's board was held for the purpose of considering "the compensation of * * * Griffiths." In the minutes, it was further recorded that: * * * When Mr.

EPCO, Inc. v. Commissioner

69 T.C.M. 2829 · United States Tax Court · Jun 12, 1995

In 1950, the Supreme Court, in Brown Shoe v. … We noted that the Supreme Court in Brown Shoe v.

Ruspyn Corp. v. Commissioner

18 T.C. 769 · United States Tax Court · Jul 22, 1952

He is not entitled to receive any return upon his investment in the absence of earnings and those earnings will be distributed to the stockholders upon vote of the board of directors. … Commissioner v. O. P. P. Holding Corporation, 76 F. 2d 11 , affirming 30 B. T. A. 337; Commissioner v. Hood & Sons, 141 F. 2d 467 .

Wiebusch v. Commissioner

59 T.C. 777 · United States Tax Court · Mar 8, 1973

United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4, 6 (1970); McDonald v. Board of Election, 394 U.S. 802, 809 (1969). … Bongiovanni v.

Manhattan Land & Fruit Co. v. Commissioner

1 T.C.M. 217 · United States Tax Court · Dec 11, 1942

Manhattan Land and Fruit Company v. Commissioner. Manhattan Land & Fruit Co. v. Commissioner Docket No. 108420. United States Tax Court 1942 Tax Ct. Memo LEXIS 44 ; 1 T.C.M. (CCH) 217 ; T.C.M. … The land described in the petition of the Buras Heirs in their action against the Board of Commissioners included not only land owned by the Buras Levee Board but also the lands as to which *49 the petitioner is the owner

Robertson v. Commissioner

61 T.C. 727 · United States Tax Court · Mar 13, 1974

The Company shall pay to each Employee as his annual compensation (a) a fixed annual salary payable in equal monthly installments, in such amount as the Board of Directors of the Company shall determine from time to time, … Bramlette Building dorp. v. Commissioner, 424 F. 2d 751 (C.A. 5,1970), affirming 52 T.C. 200 (1969). The shareholders are taxable on either.

Association of The Bar v. Commissioner

89 T.C. 599 · United States Tax Court · Sep 17, 1987

Dulles v. … See Cammarano v. United States, 358 U.S. 498, 512-513 (1959); Slee v. Commissioner, 42 F.2d 184, 185-186 (2d Cir. 1930), affg. 15 B.T.A. 710 (1929); Christian Echoes National Ministry, Inc. v.

Gmelin v. Commissioner

55 T.C.M. 1410 · United States Tax Court · Jul 29, 1988

United States v. Hughes Properties, Inc., supra ; Dixie Pine Products Co. v. Commissioner, 320 U.S. 516 , 519 (1944) ; Brown v. … See Brown v. Commissioner, T.C. Memo. 1986-239 , affd. without published opinion 817 F.2d 754 ↩ (5th Cir. 1987) . Respondent admittedly was inadvertent in not issuing a notice of deficiency prior to this date. 6.