Case law

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.

S-K Liquidating Co. v. Commissioner

64 T.C. 713 · United States Tax Court · Jul 30, 1975

Houston Street Corp. v. Commissioner, 84 F. 2d 821 (5th Cir. 1936), revg. a Memorandum Opinion of this Court; see also Enochs v. Green, 270 F. 2d 558, 561 (5th Cir. 1959). … The Supreme Court in Commissioner v.

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.

Estate of Clinard v. Commissioner

86 T.C. 1180 · United States Tax Court · Jun 11, 1986

Estate of Pullin v. Commissioner, supra at 796 . Regulations promulgated under section 7805 are considered “interpretative” (United States v. Vogel Fertilizer Co., 455 U.S. 16 (1982); Estate of Pullin v. … Sec. 2032A(b); Estate of Cowser v. Commissioner, 736 F.2d 1168 (7th Cir. 1984), affg. 80 T.C. 783 (1983); Estate of Coon v. Commissioner, 81 T.C. 602, 607-608 (1983); Estate of Geiger v.

Allen v. Commissioner

12 T.C.M. 994 · United States Tax Court · Aug 31, 1953

Allen v. Commissioner. Allen v. Commissioner Docket No. 39723. United States Tax Court 1953 Tax Ct. Memo LEXIS 122 ; 12 T.C.M. (CCH) 994 ; T.C.M. … Restatement, Contracts, Sec. 421 , Krause v. Swanson, 141 Neb. 256 , 3 N.W. (2d) 407 ; Fender v. McCain, 144 Neb. 58 , 12 N.W. (2d) 541 .

Auburn Packing Co. v. Commissioner

60 T.C. 794 · United States Tax Court · Aug 27, 1973

United States v. Catto, supra at 114 . … Brown v. Helvering, 291 U.S. 193, 204-205 (1934). In Sam W.

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.

Paul E. Barry, Inc. v. Commissioner

14 T.C.M. 37 · United States Tax Court · Jan 24, 1955

Barry, Inc. v. Commissioner. Paul E. Barry, Inc. v. Commissioner Docket No. 45600. United States Tax Court T.C. Memo 1955-12 ; 1955 Tax Ct. Memo LEXIS 327 ; 14 T.C.M. (CCH) 37 ; T.C.M. … Brown, 22 T.C. 58 . *334 Cf. Mammoth Coal Co., 22 T.C. 571 ; J. E. Vincent, 19 T.C. 501 , reversed in part sub nom. Commissioner v. Gregory Run Coal Co., 212 Fed. (2d) 52 (C.A. 4).

J. J. Dix, Inc. v. Commissioner

12 T.C.M. 536 · United States Tax Court · May 20, 1953

Dix, Inc. v. Commissioner. Monroe L. Dix v. Commissioner. Estate of Jacob J. Dix, Deceased v. Commissioner. J. J. Dix, Inc. v. Commissioner Docket Nos. 26251, 26250, 26252. United States Tax Court 1953 Tax Ct. … a supply of paper board to various box *258 manufacturers.

Robinson v. Commissioner

82 T.C. 444 · United States Tax Court · Mar 13, 1984

Ash v. Brunswick Corp., 405 F. Supp. 234 (D. Del. 1975); Gruber v. Chesapeake & Ohio Railway Co., 158 F. Supp. 593 (N.D. Ohio 1957); Frankel v. Donovan, 35 Del. Ch. 433 , 120 A.2d 311 (Del. Ch. 1956); Gottlieb v. … In Horwith v.

Roy E. Hahn & Linda G. Montgomery v. Commissioner

2018 T.C. Memo. 100 · United States Tax Court · Jul 2, 2018

Memo. 1986-23; see also Casebeer v. Commissioner, 909 F.2d 1360, 1363 (9th Cir. 1990), aff’g T.C. Memo. 1987-628; Sochin v. Commissioner, 843 F.2d 351, 354 (9th Cir. 1988), aff’g Brown v. … Co., LLC v. Commissioner, T.C. Memo. 2017-150; Hunter v. Commissioner, T.C. Memo. 2014-132; Kipnis v. Commissioner, T.C. Memo. 2012-306; Crispin v. Commissioner, T.C. Memo. 2012-70; Kerman v. Commissioner, T.C.

Estate of Hekman v. Commissioner

16 T.C.M. 304 · United States Tax Court · Apr 30, 1957

Estate of John Hekman, Deceased et al. v. Commissioner. Cornelia Hekman v. Commissioner. Estate of Hekman v. Commissioner Docket Nos. 56358, 56359. United States Tax Court T.C. Memo 1957-70 ; 1957 Tax Ct. … McClellan did this as president of United Biscuit Company and he reported it to the board of directors.

Pittsburgh Realty Inv. Trust v. Commissioner

67 T.C. 260 · United States Tax Court · Nov 22, 1976

See Hamlin’s Trust v. Commissioner, 209 F.2d 761 (10th Cir. 1954); Norris v. Crowe, 206 Pa. 438 , 55 A. 1125 (1903). But even if we were to apply the "strong proof’ rule of Ullman v. … Kennemer v. Commissioner, supra at 178; Genecov v. United States, 412 F.2d 556, 561-562 (5th Cir. 1969); Hageman v. Commissioner, 446 F.2d 20 (5th Cir. 1971), affg. a Memorandum Opinion of this Court; Gensinger v.

Sims v. Commissioner

39 T.C.M. 700 · United States Tax Court · Dec 13, 1979

See Brown v. Commissioner, 62 T.C. 551 , 555-556 (1974) , affd. 523 F. 2d 365 (8th Cir. 1975) ; Gruwald v. Commissioner, 51 T.C. 108 , 115 (1968) . Cf. Lewis v. … Brown v. Commissioner , supra , 62 T.C. at 554 ; Fischer v. Commissioner , supra , 50 T.C. at 174 ; Wendell v. Commissioner , 12 T.C. 161 , 163 (1949) ; Rev. Rul. 63-91 , 1963- 1 C.B. 54 .

State Farming Co. v. Commissioner

40 T.C. 774 · United States Tax Court · Jul 31, 1963

Oyama v. California, 332 U.S. 633 . 2. … See Lamb v. Board of County Peace Officers R. Commission, 29 Cal. App. 2d 348 , 84 P. 2d 183 .

Oden v. Commissioner

56 T.C. 569 · United States Tax Court · Jun 21, 1971

Commissioner v. Court Holding Co., 324 U.S. 331 (1945). … See generally, Williams v. United States, supra; Everett Pozzi, supra; Rhodes v. United States, 243 F. Supp. 894 (W.D. S.C. 1965).

Hemenway-Johnson Furniture Co. v. Commissioner

19 T.C. 782 · United States Tax Court · Jan 28, 1953

Hemenway-Johnson Furniture Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Hemenway-Johnson Furniture Co. v. Commissioner Docket No. 27201 United States Tax Court 19 T.C. 782 ; 1953 U.S. Tax Ct. … Petitioner's board of directors declined to do so.

Mollet v. Commissioner

82 T.C. 618 · United States Tax Court · Apr 18, 1984

Maxfield v. Commissioner, 153 F.2d 325, 326 (C.A. 9). See also Weinroth v. Commissioner, 74 T.C. 430, 435 (1980); Berger v. … Brown v. Commissioner, 78 T.C. 215 (1982); McCormick v. Commissioner, 55 T.C. 138 (1970).

Ourisman v. Commissioner

82 T.C. 171 · United States Tax Court · Jan 26, 1984

On the same day, the corporation’s board of directors, consisting of Mr. and Mrs. … Moline Properties, Inc. v. Commissioner, 319 U.S. 436 (1943); see Crouch v. United States, 692 F.2d 97, 99 (10th Cir. 1982); Ogiony v.

First Nat'l Corp. v. Commissioner

2 T.C. 549 · United States Tax Court · Aug 12, 1943

The First National Corporation of Portland, a Corporation, Petitioner, et al., 1 v. Commissioner of Internal Revenue, Respondent First Nat'l Corp. v. … , *92 deposit or otherwise, "of which the Board of Directors is advised or for which claims have been presented."