Case law

Shiraz Noormohamed Lakhani v. Commissioner

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

See McKenna v. … See Higbee v.

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 .

Chas. Schaefer & Son v. Commissioner

9 T.C.M. 1035 · United States Tax Court · Nov 21, 1950

Schaefer & Son, Inc. v. Commissioner. Chas. Schaefer & Son v. Commissioner Docket No. 24160. United States Tax Court 1950 Tax Ct. Memo LEXIS 37 ; 9 T.C.M. (CCH) 1035 ; T.C.M. (RIA) 50276 ; November 21, 1950 Martin M. … The Board of Directors shall declare interest payable when and as the net income of the Corporation will permit."

Goldstein v. Commissioner

19 T.C.M. 1531 · United States Tax Court · Dec 27, 1960

Joe Goldstein and Lillian Goldstein v. Commissioner. Goldstein v. Commissioner Docket No. 71831. United States Tax Court T.C. Memo 1960-276 ; 1960 Tax Ct. Memo LEXIS 14 ; 19 T.C.M. (CCH) 1531 ; T.C.M. … Brown, 27 T.C. 27 , also cited by petitioners. See Aqualane Shores, Inc. v.

Calcutt v. Commissioner

91 T.C. 14 · United States Tax Court · Jul 13, 1988

See, e.g., Blum v. Commissioner, 59 T.C. 436 (1972).” Calcutt v. Commissioner, supra at 720. Accordingly, under Fairmont Aluminum Co. v. … The 11th Circuit, in Bonner v. City of Prichard, 661 F.2d 1206, 1209 (11th Cir. 1981), adopted, as precedent, decisions of the former Fifth Circuit Court of Appeals rendered prior to Oct. 1, 1981. See Brown v.

Blanton v. Commissioner

94 T.C. 491 · United States Tax Court · Mar 22, 1990

See Naftel v. Commissioner, 85 T.C. 527, 529 (1985); Jacklin v. Commissioner, 79 T.C. 340, 344 (1982); Espinoza v. Commissioner, 78 T.C. 412, 416 (1982). The burden of proof is on the moving party, Naftel v. … National Labor Relations Board v. Master Slack and/or Master Trousers Corp., 773 F.2d 77, 81 (6th Cir. 1985).

Moffatt v. Commissioner

42 T.C. 558 · United States Tax Court · Jun 16, 1964

Moffatt, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Moffatt v. … In Commissioner v.

Wells v. Commissioner

5 T.C.M. 8 · United States Tax Court · Jan 9, 1946

Wells v. Commissioner. Wells v. Commissioner Docket No. 103803. United States Tax Court 1946 Tax Ct. Memo LEXIS 296 ; 5 T.C.M. (CCH) 8 ; T.C.M. (RIA) 46013 ; January 9, 1946 M. P. Sawyer, Esq., for the petitioner. … These motions were denied by the Board.

Olmsted v. Commissioner

48 T.C.M. 594 · United States Tax Court · Jul 24, 1984

Merrill Co. v. … Merrill Co. v.

Texaco Inc. v. Commissioner

101 T.C. 571 · United States Tax Court · Dec 15, 1993

See Commissioner v. Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1 (1947); Rome I, Ltd. v. Commissioner, 96 T.C. 697, 704 (1991); Union Pac. Corp. v. … See Helvering v.

Schaefer Klaussmann Co. v. Commissioner

4 T.C.M. 526 · United States Tax Court · May 16, 1945

Schaefer Klaussmann Co., Inc. v. Commissioner. Eric K. Klaussmann v. Commissioner. Bernhard K. Schaefer v. Commissioner. John W. Brunnemer v. Commissioner. Arthur C. Hamilton and Josephine B. Hamilton v. Commissioner. … Ralph Brecken Schwartz v. Commissioner. Schaefer Klaussmann Co. v. Commissioner Docket Nos. 4853, 4854, 4855, 4856, 4857, 4858. United States Tax Court 1945 Tax Ct. Memo LEXIS 194 ; 4 T.C.M. (CCH) 526 ; T.C.M.

Wattley v. Commissioner

31 T.C. 510 · United States Tax Court · Dec 11, 1958

, maintained a bank account, held corporate meetings, hired employees, paid salaries and other expenses, engaged in the real estate business in its own name; and petitioner, its president, treasurer, and a member of its board … Moline Properties, Inc. v. Commissioner, 131 F. 2d 388, 389 (C. A. 5), affirmed 319 U. S. 436 . Cf. National Investors Corporation v. Hoey, 144 F. 2d 466 -468 (C. A. 2); Paymer v.

Blaine v. Commissioner

22 T.C. 1195 · United States Tax Court · Sep 20, 1954

Estate of Anita McCormick Blaine, Deceased, Anne Blaine Harrison and Richard Bentley, Executors, Petitioners, 1 v. Commissioner of Internal Revenue, Respondent Blaine v. … Slee v. Commissioner , 42 F. 2d 184 , 185 (C.

Duquette v. Commissioner

1998 U.S. Tax Ct. LEXIS 57 · United States Tax Court · Feb 18, 1998

DUQUETTE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Duquette v. Commissioner Docket No. 11619-97 United States Tax Court 1998 U.S. Tax Ct. LEXIS 57 ; February 18, 1998 , Entered *57 NORMAN E. … BROWN Chief Counsel Internal Revenue Service Date: February 13, 1998 Date: February 11, 1998 Date: 2/13/98

Wittstadt v. Commissioner

74 T.C.M. 396 · United States Tax Court · Aug 25, 1997

Progeny of the Hylton Case On March 6, 1995, the Court filed Brown v. Commissioner, T.C. … . 7 Brown v.

Misceramic Tile, Inc. v. Commissioner

27 T.C.M. 145 · United States Tax Court · Feb 20, 1968

Misceramic Tile, Inc. v. Commissioner. Misceramic Tile, Inc. v. Commissioner Docket No. 7051-65. United States Tax Court T.C. Memo 1968-31 ; 1968 Tax Ct. Memo LEXIS 267 ; 27 T.C.M. (CCH) 145 ; T.C.M. … Louisville Tin and Stove Company v.

Southern California Edison Co. v. Commissioner

19 T.C. 935 · United States Tax Court · Mar 4, 1953

Southern California Edison Company Ltd., Petitioner, v. Commissioner of Internal Revenue, Respondent. Southern California Edison Company (Formerly Southern California Edison Company Ltd.), Petitioner, v. … Alison v. United States , 344 U.S. 167 ↩ . 9. Cf.

Colvin v. Comm'r

87 T.C.M. 1094 · United States Tax Court · Mar 17, 2004

See Bradley v. Commissioner, supra; Sundstrand Corp. v. Commissioner, supra; Rybak v. Commissioner, supra. … Petitioner approached the board at association meetings to address the problems he perceived.

Banks v. Commissioner

20 T.C.M. 1165 · United States Tax Court · Aug 22, 1961

In Banks v. … Herberger v.

E. B. Elliott Co. v. Commissioner

2 T.C.M. 444 · United States Tax Court · Jul 10, 1943

Elliott Co. v. Commissioner. E. B. Elliott Co. v. Commissioner Docket No. 112243. United States Tax Court 1943 Tax Ct. Memo LEXIS 199 ; 2 T.C.M. (CCH) 444 ; T.C.M. (RIA) 43341 ; July 10, 1943 *199 Douglas D. … The ordinary procedure of the Cuban corporation was to use its own money for the erection of advertising boards.