Case law

T. v. D. Co. v. Commissioner

27 T.C. 879 · United States Tax Court · Feb 28, 1957

V. D. Co., is an Ohio corporation having its principal office in Cincinnati, Ohio. It was originally known as the DuBois Co. … They were elected Enterprise’s officers and directors, and, in addition, two directors were nominated and elected to Enterprise’s board of directors by the Bank of America.

Rialto Mining Corp. v. Commissioner

1 T.C.M. 303 · United States Tax Court · Dec 26, 1942

Rialto Mining Corporation v. Commissioner. Rialto Mining Corp. v. Commissioner Docket No. 109365. United States Tax Court 1942 Tax Ct. Memo LEXIS 9 ; 1 T.C.M. (CCH) 303 ; T.C.M. (RIA) 42676 ; 12/26/1942 *9 Tom F. … Its right to deduct depletion on the percentage basis for 1933 was sustained by Board. 8.

Sims v. Commissioner

30 T.C.M. 1295 · United States Tax Court · Nov 29, 1971

Sims, Jr. v. Commissioner. Sims v. Commissioner Docket No. 4446-69. United States Tax Court T.C. Memo 1971-303 ; 1971 Tax Ct. Memo LEXIS 33 ; 30 T.C.M. (CCH) 1295 ; T.C.M. … . *33 Business v. nonbusiness bad debt: Loan v. participation in joint venture: Fact finding. - Johns asked Browning and Cohen to obtain a loan for him of $35,000.

Girard Trust Corn Exchange Bank v. Commissioner

22 T.C. 1343 · United States Tax Court · Sep 30, 1954

Snell v. Commissioner , 97 Fed. (2d) 891 ; Ehrman v. … . * * * To the same effect is Brown v. Commissioner , (C.

Montgomery Co. v. Commissioner

22 T.C.M. 479 · United States Tax Court · Apr 10, 1963

Bernard Brown, *241 Esq., for the petitioner. Arthur Clark, Jr., Esq., for the respondent. … Providence Journal Co. v. Broderick, supra.

William P. Wells & Ruth E. Wells

United States Tax Court · Jun 10, 2026

Wells and Bill Payne, a former FCA board member, each owned a 50% interest in Chamberlain. … CHA’s board of directors for the tax period ending May 31, 2016, consisted of Messrs. Bowen, Montgomery, and Wells. CHA’s board of directors for the tax period ending May 31, 2017, included Messrs.

Thomas v. Comm'r

105 T.C.M. 1403 · United States Tax Court · Feb 26, 2013

BROWNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22909-10. Filed February 26, 2013. Michael L. … Browne, is not liable for the income tax liabilities or penalties because of the application of section 6015.

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.

Corri A. Feige

United States Tax Court · Aug 18, 2025

See Walquist v. Commissioner, 152 T.C. 61, 67 (2019); see also Weimerskirch v. … See § 7491(c); Wheeler v.

Elm Street Realty Trust v. Commissioner

76 T.C. 803 · United States Tax Court · May 18, 1981

In Morrissey v. … In Morrissey v.

Pomeroy Coop. Grain Co. v. Commissioner

31 T.C. 674 · United States Tax Court · Dec 31, 1958

Burnet v. Harmel, 287 U. S. 103, 110 . … A. 315, 326, affd. 56 F. 2d 90 ; and Farmers Cooperative Co. v. Birmingham, (N. D. Iowa) 86 F. Supp. 201 .

Reverend & Mrs. Harold L. DuRossette v. Commissioner

11 T.C.M. 413 · United States Tax Court · Apr 23, 1952

DuRossette v. Commissioner. Reverend & Mrs. Harold L. DuRossette v. Commissioner Docket No. 28556. United States Tax Court 1952 Tax Ct. Memo LEXIS 246 ; 11 T.C.M. (CCH) 413 ; T.C.M. … Cohan v. Commissioner, 39 Fed. (2d) 540 .

Swiss Colony, Inc. v. Commissioner

52 T.C. 25 · United States Tax Court · Apr 8, 1969

Swiss Colony, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent Swiss Colony, Inc. v. Commissioner Docket No. 2918-66 United States Tax Court 52 T.C. 25 ; 1969 U.S. Tax Ct. … As the Court of Appeals stated in Colonial Fabrics v.

Katz v. Commissioner

1998 U.S. Tax Ct. LEXIS 61 · United States Tax Court · May 14, 1998

SCOTT WILLIAM KATZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Katz v. Commissioner Docket No. 21359-96 United States Tax Court 1998 U.S. Tax Ct. LEXIS 61 ; May 14, 1998 , Entered *61 KENNETH A. … BROWN Chief Counsel Internal Revenue Service Date: may 6, 1998 Date: 5-7-98

Cimarron Trust Estate v. Commissioner

59 T.C. 195 · United States Tax Court · Oct 31, 1972

Paragraph (f) was upheld in United States v. … In Leo Sheep Co. v. Schuster, 234 F. Supp. 761 (D.

Adams v. Commissioner

1 T.C.M. 929 · United States Tax Court · Apr 21, 1943

Adams v. Commissioner. Adams v. Commissioner Docket No. 112228. United States Tax Court 1943 Tax Ct. Memo LEXIS 353 ; 1 T.C.M. (CCH) 929 ; T.C.M. (RIA) 43183 ; April 21, 1943 *353 Raymond C. … Here, as we have said, the proceeding before the Board related not to an investment item of income or expense but directly to the taxpayer's business income. The determination is reversed.

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) .

Topeka Insurors v. Commissioner

12 T.C. 428 · United States Tax Court · Mar 24, 1949

Commissioner v. Brouillard (C. C. A., 10th Cir.), 70 Fed. (2d) 154. … There was nothing having the character of an investment such as the apartment houses considered in Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 , or the oil leases in Helvering v. Combs, 296 U. S. 365 .

Lantz Bros. v. Commissioner

5 T.C. 896 · United States Tax Court · Oct 12, 1945

Sanford v. Sanford, 286 Fed. 777 . … A. 1245, wherein the Board commented upon a similar provision in the Revenue Act of 1918 in the following language: In the enactment of section 218 (a) Congress ignored for taxing purposes the existence of the partnership

Compaq Computer Corp. v. Commissioner

78 T.C.M. 20 · United States Tax Court · Jul 2, 1999

. & Subs. v. … v. Commissioner, 92 T.C. 525, 582 (1989), affd. 933 F.2d 1084 (2d  - 28 - Cir. 1991); G.D. Searle & Co. v. Commissioner, 88 T.C. 252, 358 (1987); Paccar, Inc. v.