Case law

Brown v. Commissioner

71 T.C.M. 3197 · United States Tax Court · Jun 19, 1996

Boehm v. Commissioner, 326 U.S. 287, 292- 293 (1945); Ramsay Scarlett & Co. v. Commissioner, supra at 811. … Wood v. United States, 863 F.2d 417, 421 (5th Cir. 1989); Holmes Enters., Inc. v. Commissioner, 69 T.C. 114, 117 (1977); Holt v. Commissioner, 69 T.C. 75, 79-80 (1977), affd. 611 F.2d 1160 (5th Cir. 1980).

Schurer v. Commissioner

3 T.C. 544 · United States Tax Court · Mar 30, 1944

Schurer, Petitioner, v. Commissioner of Internal Revenue, Respondent Schurer v. Commissioner Docket No. 2168 United States Tax Court 3 T.C. 544 ; 1944 U.S. Tax Ct. … Brown , 13 B. T. A. 832 ; Joseph W. Powell , 34 B. T. A. 655 .

Pardee v. Commissioner

49 T.C. 140 · United States Tax Court · Dec 1, 1967

See Frances Carroll Brown, 30 T.C. 831, 835-836 (1958). The reasons for including such a clause are obvious. … See Fawcus Machine Co. v. United States, 282 U.S. 375 (1931); H. H. Brown Co., 8 B.T.A. 112 (1927). The Board’s decision in Seagrist was based on Charles B. Shelton, et al., 3 B.T.A. 809 (1926); Roy J.

Brown v. Commissioner

72 T.C.M. 59 · United States Tax Court · Jul 10, 1996

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20832-95. Filed July 10, 1996. Kathleen A. Brown, pro se. T. … In Meneguzzo v.

Conforte v. Commissioner

74 T.C. 1160 · United States Tax Court · Sep 8, 1980

Brown that the income was shared between Mrs. … Brown was too general to permit allocation of the fees to deductible legal services. In United States v.

General American Investors Co. v. Commissioner

19 T.C. 581 · United States Tax Court · Dec 30, 1952

Co. v. Commissioner, 79 F. 2d 697 ; Highland Farms Corporation, 42 B. T. A. 1314. This basic definition has been recently cited with complete approval in Commissioner v. Culbertson, 337 U. … Petitioner characterizes the amounts in question as a capital contribution, citing Edwards v. Cuba R. R. Co., 268 U. S. 628 , and Brown Shoe Co. v. Commissioner, 339 U. S. 583 .

West Coast Sec. Co. v. Commissioner

14 T.C. 947 · United States Tax Court · May 29, 1950

Brown’s Son Co., 10 T. C. 840 . … Hale v. Helvering, 85 Fed. (2d) 819; Stoddard v. United States, 49 Fed. Supp. 641.

Ullman v. Commissioner

29 T.C. 129 · United States Tax Court · Oct 28, 1957

Justice) Cardozo in In re Brown, 242 N. Y. 1, 10 , 150 N. E. 581, 584 . This, in fact, is what petitioners did in the present case. … Here, however, the goodwill and customers were the property of the corporation and not of petitioners, Burnet v. Commonwealth, Imp. Co., 287 U. S. 415 ; Klein v. Board of Supervisors, 282 U.

Mauldin v. Commissioner

16 T.C. 698 · United States Tax Court · Mar 30, 1951

Snyder v. Commissioner, 295 U. S. 134 ; Oliver v. Commissioner, 138 Fed. (2d) 910; Ignaz Schwinn, 9 B. T. A. 1304, 1308. … See and compare Snyder v. Commissioner, supra; Brown v. Commissioner, 143 Fed. (2d) 468; Snell v. Commissioner, 97 Fed. (2d) 891; Oliver v. Commissioner, supra; Gruver v. Commissioner, 142 Fed. (2d) 363, affirming 1 T.

Lewis v. Comm'r (In re Estate of Brown)

105 T.C.M. 1327 · United States Tax Court · Feb 14, 2013

Memo. 2013-50 UNITED STATES TAX COURT ESTATE OF DOROTHY BROWN, DECEASED, SUSAN LEWIS, PERSONAL REPRESENTATIVE, Petitioner v. … United States v. Cartwright, 411 U.S. 546, 551 (1973); sec. 25.2512-1, Gift Tax Regs. The determination of fair market value is a question of fact. See CTUW Georgia Ketteman Hollingsworth v.

Leisure Time Enterprises, Inc. v. Commissioner

56 T.C. 1180 · United States Tax Court · Aug 26, 1971

Commissioner v. South Texas Lumber Co., 333 U.S. 496, 501 ; see also Bingler v. Johnson, 394 U.S. 741, 749-750 ; Colgate Co. v. United States, 320 U.S. 422, 426 ; Fawcus Machine Co. v. … Braunstein v. Commissioner, 374 U.S. 65 , 72 at fn. 7; Commissioner v. Brown, 380 U.S. 563 , 579—at least where the statute has already been strictly interpreted by administrative regulations.

Eline Realty Co. v. Commissioner

35 T.C. 1 · United States Tax Court · Oct 7, 1960

Thrift, Sr., 15 T.C. 366 ; Boomhower v. United States, 74 F. Supp. 997 . … Carl Marks & Co., 12 T.C. 1196 ; Richards v. Commissioner, 81 F. 2d 369 ; Mauldin v. Commissioner, 195 F. 2d 714 ; Raymond Bausohard, 31 T.C. 910, 917 , affd. 279 F. 2d 115 .

Engdahl v. Commissioner

72 T.C. 659 · United States Tax Court · Jul 11, 1979

Sec. 1.183-2(a), Income Tax Regs.; Allen v. Commissioner, supra at 33; Jasionowksi v. Commissioner, supra at 321; Benz v. Commissioner, supra at 383; Bessenyey v. … See Brown v. Commissioner, 36 T.C.M. 77 , 46 P-H Memo T.C. par. 77,015 (1977). Respondent’s fifth contention is that Dr.

Kaufman v. Commissioner

35 T.C. 663 · United States Tax Court · Jan 30, 1961

Kaufman, Executor, Petitioners, v. Commissioner of Internal Revenue, Respondent Kaufman v. Commissioner Docket No. 68587 United States Tax Court 35 T.C. 663 ; 1961 U.S. Tax Ct. … Co. v. Commissioner , 149 F. 2d 421 .

Stanford v. Commissioner

34 T.C. 1150 · United States Tax Court · Sep 30, 1960

Petitioner, however, was subsequently invited by a new board of directors to return to the board and he again served there until September 1934 when he was forced by the Nazi Government to resign. … Stanford et al. v. Kaufhof A.G. The decree provided in substance that Julian C. Stanford was entitled to receive 48,550 marks arising out of claims for salary and pension from Kaufhof A.

Holmes v. Commissioner

47 T.C. 622 · United States Tax Court · Mar 23, 1967

Board of Tax Appeals). … Until it appears from the evidence before the Board that there has been a complete discharge of the transferor’s deficiency, the liability of the other alleged transferees must, upon their petition to the Board, be determined

Puckett v. Commissioner

56 T.C. 1092 · United States Tax Court · Aug 19, 1971

Brown, 13 B.T.A. 832 (1928). … Brown, supra.

New Phoenix Sunrise Corp. v. Comm'r

132 T.C. 161 · United States Tax Court · Apr 9, 2009

Respondent relies on Winn-Dixie Stores, Inc. & Subs. v. Commissioner, 113 T.C. 254, 294 (1999), affd. 254 F.3d 1313 (11th Cir. 2001), and Brown v. Commissioner, 85 T.C. 968, 1000 (1985), affd. sub nom. Sochin v. … See Winn-Dixie Stores, Inc. & Subs. v. Commissioner, supra at 294; Brown v. Commissioner, supra at 1000-1001. VI.

Yitzchok D. Rand & Shulamis Klugman v. Commissioner

141 T.C. 376 · 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).

Our Country Home Enters. v. Comm'r

145 T.C. 1 · United States Tax Court · Jul 13, 2015

Abramo, docket No. 12744–11; Robert V. Brown and Andrea Yogel-Brown, docket No. 12745–11; and John A. Tomassetti and Cathy C. … Brown’s participation in the Sterling Plan. (1) OUR COUNTRY HOME ENTERS., INC. v. COMMISSIONER 33 b. 2006 The Browns filed a joint Federal income tax return for 2006.