Case law

Castaneda-Benitez v. Commissioner

41 T.C.M. 1213 · United States Tax Court · Apr 2, 1981

Brown v. Brown , 222 Mass. 415 , 111 N.E. 42 , 43 (1916) ; Schafer v. Schafer , 118 Misc. Rep. 254 , 193 N.Y.S. 43 , 45 (Sup. Ct. 1922) . … Jolson v. Commissioner , 3 T.C. 1184 , 1186 (1944) ; Nicodemus v. Commissioner , 26 B.T.A. 125 (1932) ; Tracy v.

Central Bldg. & Loan Asso. v. Commissioner

34 T.C. 447 · United States Tax Court · Jun 7, 1960

hereby authorized to take such further action as may be necessary or proper to wind up the affairs of this corporation and to dissolve it, and to distribute its remaining assets to its stockholders (less assets deemed by the Board … Respondent has recomputed petitioner’s taxable income under the authority vested in him by virtue of section 446(b), I.R.C. 1954, 1 on the basis of the line of authority represented by Lucas v.

Elliott-Lewis Co. v. Commissioner

4 T.C.M. 136 · United States Tax Court · Jan 30, 1945

In Commissioner v. … In Commissioner v.

Walling v. Commissioner

19 T.C. 838 · United States Tax Court · Jan 30, 1953

Walling, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent Walling v. Commissioner Docket No. 30370 United States Tax Court 19 T.C. 838 ; 1953 U.S. Tax Ct. … Curran v. Commissioner , 49 F. 2d 129 (C. A. 8, 1931) ; Frank W. Ross , 44 B. T. A. 1 (1941) ; Herff & Dittmar Land Co ., 32 B. T. A. 349 (1935) .

Henry v. Commissioner

73 T.C.M. 1769 · United States Tax Court · Jan 16, 1997

On March 1, 1981, Henry became a member of IMED's board of directors (the board) and remained in that position until August 1982. … In Schirmer v.

Cleveland Adolph Mayer Realty Corp. v. Commissioner

6 T.C. 730 · United States Tax Court · Apr 16, 1946

Co. v. Commissioner, 284 U. … Gould v. Gould, 245 U. S. 151 ; United States v. Merriam, 263 U. S. 179 ; Bowers v. Lighterage Co., 273 U. S. 346 ; United States v. Updike, 281 U. S. 489 ; Burnet v. Niagara Falls B. Co., 282 U.

Arlette Coat Co. v. Commissioner

14 T.C. 751 · United States Tax Court · May 4, 1950

As stated by the Circuit Court of Appeals for the Sixth Circuit in Rogers v. Commissioner, 111 Fed. (2d) 987, affirming 38 B. T. … The Board did not err in deciding that 50% penalties should be assessed. Victor A. Dorsey, 33 B. T. A. 295; Frank A. Weinstein, 33 B. T. A. 105.

Humana, Inc. v. Commissioner

88 T.C. 197 · United States Tax Court · Jan 26, 1987

Stearns-Roger Corp. v. United States, 774 F.2d at 416 ; Carnation Co. v. Commissioner, 640 F.2d at 1013 ; Mobil Oil Corp. v. Commissioner, 8 Cl. Ct. at 566 ; Clougherty Packing Co. v. … Accounting Principles Board Opinion No. 18, “The Equity Method of Accounting for Investments in Common Stock,” AICPA (New York 1971).

Estate of Miller v. Commissioner

24 T.C. 923 · United States Tax Court · Aug 23, 1955

The first meeting of the board of directors was held on May 20, 1946. … See, e. g., Universal Oil Products Co. v. Campbell , 181 F. 2d 451 , 476-477 (C. A. 7), certiorari denied 340 U.S. 850 ; *125 Commissioner v. J. N. Bray Co ., 126 F. 2d 612 (C. A. 5); Commissioner v.

Flint Nortown Theatre Co. v. Commissioner

4 T.C. 536 · United States Tax Court · Jan 4, 1945

Flint Nortown Theatre Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Flint Nortown Theatre Co. v. Commissioner Docket No. 3528 United States Tax Court 4 T.C. 536 ; 1945 U.S. Tax Ct. … At a special meeting of the board of directors held August 18, 1939, the following resolution was adopted: *537 Present: Abraham Eiseman Alex Schreiber Ann Eiseman Harold H.

Rubber Associates, Inc. v. Commissioner

22 T.C.M. 567 · United States Tax Court · Apr 30, 1963

board at that time) A-1 shall govern. … Interstate Transit Lines v. Commissioner, 319 U.S. 590 (1943) ; New Colonial Co. v. Helvering, 292 U.S. 435 (1934) .

Saxton v. Commissioner

12 T.C. 569 · United States Tax Court · Apr 13, 1949

Saxton, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent Saxton v. Commissioner Docket No. 16552 United States Tax Court 12 T.C. 569 ; 1949 U.S. Tax Ct. … See Chase National Bank v. United States , 278 U.S. 327 .

Motel Co. v. Commissioner

22 T.C.M. 825 · United States Tax Court · Jun 26, 1963

In Zephyr Mills, Inc. v. … See also Brown Shoe Co. v. Commissioner, 339 U.S. 583 .

Darmer v. Commissioner

20 T.C. 822 · United States Tax Court · Jul 16, 1953

Darmer and Mae Darmer, Petitioners, v. Commissioner of Internal Revenue, Respondent Darmer v. Commissioner Docket No. 41934 United States Tax Court 20 T.C. 822 ; 1953 U.S. Tax Ct. … In *91 addition, petitioner furnished a son with room and board until October 25, 1949, but did not claim him as a dependent. Petitioner also claimed an exemption for a second son, James E.

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.

Adirondack League Club v. Commissioner

55 T.C. 796 · United States Tax Court · Feb 25, 1971

The club is controlled by a board of trustees headed by a president. … Riddell, supra, and San Antonio Water Co. v.

Estate of Uris v. Commissioner

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

In Anderson v. … In Anderson v.

G. W. Van Keppel Co. v. Commissioner

19 T.C.M. 1253 · United States Tax Court · Oct 20, 1960

Brown, Esq., for the petitioner. Claude R. Sanders, Esq., for the respondent. … The Board also authorized G. W.

Simmons v. Commissioner

4 T.C. 478 · United States Tax Court · Dec 15, 1944

Simmons, Petitioner, v. Commissioner of Internal Revenue, Respondent Simmons v. Commissioner Docket No. 1891 United States Tax Court 4 T.C. 478 ; 1944 U.S. Tax Ct. … The problem is not unlike that presented to the Court of Claims in Birdsboro Steel Foundry & Machine Co. v. United States , 3 Fed. Supp. 640 .

Shiraz Noormohamed Lakhani v. Commissioner

142 T.C. No. 8 · United States Tax Court · Mar 11, 2014

See McKenna v. … See Higbee v.