Case law

C&L Processors v. Commissioner

1999 U.S. Tax Ct. LEXIS 63 · United States Tax Court · Jun 3, 1999

C&L PROCESSORS PARTNERSHIP, CONOCO, INC., TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. C&L Processors v. Commissioner 12135-98 United States Tax Court 1999 U.S. Tax Ct. … BROWN Chief Counsel Internal Revenue Service

Powers Photo Engraving Co. v. Commissioner

17 T.C. 393 · United States Tax Court · Sep 21, 1951

See also Sawyer v. Hoag, 84 U. S. 610, 623 . … See Janeway v. Commissioner, 2 Cir., 147 F. 2d 602 . In Wilshire & Western Sandwiches, Inc. v. Commissioner (C.

J. H. Dean v. Commissioner

7 T.C.M. 235 · United States Tax Court · Apr 21, 1948

Dean v. Commissioner. J. H. Dean v. Commissioner Docket No. 12321. United States Tax Court 1948 Tax Ct. Memo LEXIS 208 ; 7 T.C.M. (CCH) 235 ; T.C.M. (RIA) 48066 ; April 21, 1948 *208 M. W. Egerton, Esq., P.O. … A committee of three qualified appraisers appointed by the board valued the property, as of that date, at $30,000.

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.

Ax v. Comm'r

146 T.C. 153 · United States Tax Court · Apr 11, 2016

Chenery Corp., 318 U.S. at 94, quoting Phelps Dodge Corp. v. National Labor Relations Board, 313 U.S. 177, 197 (1941). … Co., Ltd. & Subs. v.

Ramsay Scarlett & Co. v. Commissioner

61 T.C. 795 · United States Tax Court · Mar 25, 1974

Luetkemeyer, th.e president of Equitable, was a member of the board of directors of both petitioners, and a close personal friend of the Scarletts. … Eor several years prior to Raley’s defalcations, William served as a member of the board of directors of Equitable.

Perssion v. Commissioner

19 T.C.M. 882 · United States Tax Court · Aug 17, 1960

Sidney Perssion and Caroline Perssion, Husband and Wife v. Commissioner. Perssion v. Commissioner Docket No. 69355. United States Tax Court T.C. Memo 1960-165 ; 1960 Tax Ct. Memo LEXIS 125 ; 19 T.C.M. (CCH) 882 ; T.C.M. … A rooming and boarding house had been conducted on the premises for about 10 years prior to 1952.

Jackson v. Commissioner

3 T.C.M. 517 · United States Tax Court · Jun 1, 1944

This conference was followed by a meeting of the board of directors on September 28, at which a new manager was appointed and representatives of the two banks were elected to the board of directors. … The mortgage certificates were issued to Jane V.

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.

Murdoch v. Commissioner

21 T.C.M. 1061 · United States Tax Court · Aug 16, 1962

John P. and Eleanor Murdoch v. Commissioner. Henrietta O. Murdoch v. Commissioner. Murdoch v. Commissioner Docket Nos. 89551, 92922. United States Tax Court T.C. Memo 1962-196 ; 1962 Tax Ct. Memo LEXIS 113 ; 21 T.C.M. … Brown, Jr., Esq., and Thomas B. Harper, Esq., for the petitioners in Docket No. 89551. Henry D. O'Connor, Esq., 129 Peyton Ave., Haddonfield, N. Y., for the petitioner in Docket No. 92922.

Winkelman v. Commissioner

1 T.C.M. 640 · United States Tax Court · Feb 20, 1943

Winkelman v. Commissioner. Winkelman v. Commissioner Docket No. 110209. United States Tax Court 1943 Tax Ct. Memo LEXIS 439 ; 1 T.C.M. (CCH) 640 ; T.C.M. (RIA) 43092 ; February 20, 1943 *439 Barnie F. … A meeting of the board of directors of the Bonwit Corporation was held on November 16, 1937, at which petitioner and other directors were present.

Monge v. Commissioner

93 T.C. 22 · United States Tax Court · Jul 12, 1989

Pyo v. Commissioner, supra at 633; Brown v. Commissioner, 78 T.C. 215, 218-219 (1982). See also Cyclone Drilling, Inc. v. Kelley, 769 F.2d 662, 664 (10th Cir. 1985). … King v. Commissioner, 857 F.2d 676, 681 (9th Cir. 1988), affg. 88 T.C. 1042 (1987); Keado v. United States, 853 F.2d 1209, 1212 (5th Cir. 1988); United States v. Ahrens, 530 F.2d at 785 ; Frieling v.

Heller v. Commissioner

1 T.C. 222 · United States Tax Court · Dec 9, 1942

Heller, Petitioners, v. Commissioner of Internal Revenue, Respondent Heller v. Commissioner Docket No. 107648 United States Tax Court 1 T.C. 222 ; 1942 U.S. Tax Ct. … This same general question *24 was before the Board in . Substantially the same arguments were advanced by both parties as are made in the instant case.

Estate of Uris v. Commissioner

68 T.C. 448 · United States Tax Court · Jun 30, 1977

In Anderson v. … In Anderson 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.

Cardinal States Gathering v. Commissioner

1999 U.S. Tax Ct. LEXIS 62 · United States Tax Court · Jun 3, 1999

CARDINAL STATES GATHERING COMPANY, POCAHONTAS GAS PARTNERSHIP, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Cardinal States Gathering v. … BROWN Chief Counsel Internal Revenue Service

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

Currier v. Commissioner

51 T.C. 488 · United States Tax Court · Dec 26, 1968

For the years 1934 and 1935, the Board of Assessors for the City of Boston assessed the Blake Building and land at a total value of $1,500,000 allocated as follows: Land — $1,365,000, building — $135,000. … Commissioner v. Sunnen, supra.

Pahl v. Commissioner

71 T.C.M. 2744 · United States Tax Court · Apr 11, 1996

A meeting of the board of directors of Niesar Pahl (the board) was held on August 3, 1989 (the August 3 meeting). … Hoffman v.

De Martino v. Commissioner

88 T.C. 583 · United States Tax Court · Mar 12, 1987

Co. v. … See and compare Forbes Pioneer Boat Line v. Board of Commissioners, 258 U.S. 338 (1922); Mars, Inc. v. Commissioner, 88 T.C. 428 (1987). It is noteworthy that in Solowiejczyk v.