Case law

Brown Paper Mill Co. v. Commissioner

23 T.C. 47 · United States Tax Court · Oct 15, 1954

V. Reconstruction. … Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 , Security Flour Mills Co. v. Commissioner, 321 U.

Brown v. Commissioner

85 T.C. 397 · United States Tax Court · Aug 26, 1985

Ernest W. Brown, Inc. v. Commissioner

28 T.C. 682 · United States Tax Court · Jun 21, 1957

Brown cease to act as President of Ernest W. … This business had been conducted by Brown since 1918 and was to be carried on by Brown on behalf of petitioner.

Brown & Williamson Tobacco Corp. v. Commissioner

16 T.C. 432 · United States Tax Court · Feb 26, 1951

See United States v. O. J. Morrison Stores of Fairmont (CCA-4), 99 Fed. (2d) 77.

Golbert v. Renegotiation Board

28 T.C. 728 · United States Tax Court · Jun 27, 1957

Nathan Cohen v. Secretary of War, 7 T. C. 1002 ; Aircraft Screw Products Co., 8 T. C. 1037, 1044 ; Edell v. United States, 28 T. C. 601 . In A. P. Dowell, Jr. v. Forrestal, 13 T. … United, States v. Silk, 331 U. S. 704 ; National Labor Relations Board v. Hearst Publications, Inc., 322 U. S. 111 .

Beauchamp & Brown Groves Co. v. Commissioner

44 T.C. 117 · United States Tax Court · Apr 28, 1965

Petitioner, Beauchamp & Brown Groves Co. … United States v. Amer.

Brown-Forman Distillers Corp. v. Commissioner

33 T.C. 87 · United States Tax Court · Oct 22, 1959

Its inability to compete “across the board” with the “Big Four” then became apparent. … By appropriate resolution of the Board of Directors of the Brown-Forman Distillery Company, a representative of the banks is to be invited to attend all Board meetings of the company.

Brown v. Commissioner

85 T.C. 397 · United States Tax Court · Aug 26, 1985

Brown v. Commissioner

19 T.C. 87 · United States Tax Court · Oct 28, 1952

Brown was terminated in 1945 or 1946, causing income and gains of those years to be taxable to petitioner and his wife rather than the estate. 2 Carrie L. … Brown consisted of large interests in real property, corporate securities, capital, mineral rights and royalties. She died in October 1941. Her will was probated soon thereafter.

Brown v. Commissioner

24 T.C. 256 · United States Tax Court · May 24, 1955

Brown and Elmer L. … Cannon v. Nicholas, (C. A. 10) 80 F. 2d 934 ; Flack’s Annotated Code of Maryland, art. 83, secs. 1, 12; Fladung v. Rose, 58 Md. 13 ; Eder v.

Brown v. Commissioner

25 T.C. 920 · United States Tax Court · Jan 31, 1956

Brown to his two children on September 8,1947; that such cash was used to redeem the 74 notes which the 1937 deed of trust secured; and that the subsequent exchange of such notes for petitioner’s personal notes in 1949 resulted … Brown as the donor of alleged gifts to his children on the one hand, and himself as their guardian and custodian of the gifts, on the other. Commissioner v. Culbertson, 337 U.

Brown v. Commissioner

22 T.C. 58 · United States Tax Court · Apr 13, 1954

Brown v. Commissioner

54 T.C. 1475 · United States Tax Court · Jul 14, 1970

See Boeing v. United States, supra, 168 F. Supp. at 767-769, 144 Ct. Cl. at 84-87; Browne v. United States, supra; Burgher v. Campbell, supra, 244 F. 2d at 864-865 ; Lakin v. … Cordy v. Commissioner, 36 T.C. 865 (1961), on which plaintiff leans heavily, is distinguished in Browne v. United States, supra.

Brown v. Commissioner

16 T.C. 623 · United States Tax Court · Mar 26, 1951

Brown. … Brown under the agreement.

Boeing Co. v. Renegotiation Board

37 T.C. 613 · United States Tax Court · Jan 10, 1962

The aggregate of such costs will be allocated in accordance with the method of accounting found by the Board to be acceptable under section 1459.1(b) of this subchapter. … will allocate to renegotiable business that portion of the prime contractor’s or subcontractor’s normal advertising expense which the Board deems properly attributable to the effort by the prime contractor or subcontractor

Yitzchok D. Rand & Shulamis Klugman v. Commissioner

141 T.C. No. 12 · United States Tax Court · Nov 18, 2013

Feller v. … United States v. Menasche, 348 U.S. 528, 538-539 (1955) (“‘The cardinal principle of statutory construction is to save and not to destroy.’ Labor Board v. Jones & Laughlin Steel Corp., 301 U.S. 1, 30 (1937).

Brown & Williamson Tobacco Corp. v. Commissioner

16 T.C. 432 · United States Tax Court · Feb 26, 1951

See United States v. O. J. Morrison Stores of Fairmont (CCA-4), 99 Fed. (2d) 77.

Bay Co. v. Renegotiation Board

38 T.C. 535 · United States Tax Court · Jul 30, 1962

Fisher, Judge: Petitioner, for the purpose of contesting an order of the Renegotiation Board, upon renegotiation of its contracts, that $50,000 of its profits for the fiscal year ending September 30, 1952, was excessive, … Stoner Manufacturing Corp. v. Secretary of War, 21 T.C. 200, 208 (1953); Nathan Cohen v. Secretary of War, 7 T.C. 1002, 1011 (1946).

Board of Trade v. Commissioner

106 T.C. 369 · United States Tax Court · May 29, 1996

Congress enacted section 118 to codify 10 the preexisting concept of a capital contribution by a nonshareholder, Brown Shoe Co. v. Commissioner, 339 U.S. 583, 591 (1950), or shareholder, 874 Park Ave. Corp. v. … R.R., 412 U.S. 401, 411-413 (1973); Brown Shoe Co. v. Commissioner, 339 U.S. at 591 , or a shareholder, Washington Athletic Club v. United States, 614 F.2d 670, 673-677 (9th Cir. 1980).

Greenland Contractors v. Renegotiation Board

54 T.C. 177 · United States Tax Court · Feb 9, 1970

In our opinion the cases cited by respondent on this point (Park Sherman Co. v. United States, 29 T.C. 175 ; Braden v. War Contracts Price Adjustment Board; 11 T.C. 71 ; and Calif. Eastern Line, Inc. v. … Co. v. Renegotiation Board, 35 T.C. 438, 443 .