Case law

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

Banks v. Commissioner

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

In Banks v. … Herberger 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.

Chase Nat'l Bank v. Commissioner

25 T.C. 617 · United States Tax Court · Dec 22, 1955

Arnold v. Leonard, supra. … Co. v. Hardin, 145 Tex. 245 , 197 S. W. 2d 105 ; San Jacinto Bldg. v. Brown, 79 S. W. 2d 164 (Tex. Civ. App.). The distinction may appear to be a bit unusual, but we must take the law of Texas as we find it.

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.

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.

Owensby & Kritikos, Inc. v. Commissioner

50 T.C.M. 29 · United States Tax Court · Jun 3, 1985

McDermott and Brown & Root. At the end of the 1979 calendar year, O&K had a total of 81 employees--40 visual inspectors, 30 nondestructive testing personnel, and 11 office personnel. … Co. 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.

Bremerton Sun Publishing Co. v. Commissioner

44 T.C. 566 · United States Tax Court · Jul 16, 1965

Co. v. Self, supra. … Smith, Inc. v.

Lion Clothing Co. v. Commissioner

8 T.C. 1181 · United States Tax Court · Jun 17, 1947

Lion Clothing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Lion Clothing Co. v. Commissioner Docket No. 5730 United States Tax Court 8 T.C. 1181 ; 1947 U.S. Tax Ct. … See also Helvering v. National Grocery Co ., 304 U.S. 282 ; Helvering v. Chicago Stock Yards Co ., 318 U.S. 693 ; Cecil B. DeMille , 31 B. T. A. 1161 ; affd., 90 Fed. (2d) 12 ; certiorari denied, 302 U.S. 713 .

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.

Burge v. Commissioner

28 T.C. 246 · United States Tax Court · Apr 30, 1957

These three also constituted the board of directors. … Barr v. United States, 324 U. S. 83 .

Investors Discount Corp. v. Commissioner

48 T.C. 767 · United States Tax Court · Aug 29, 1967

Coe & Co. v. Dallman, 216 F. 2d 566 (C.A. 7, 1954); Citrus Motors Ontario, Inc. v. United States, 249 F. Supp. 425 (S.D. Cal. 1965); Financial Credit Corporation v. United States, 205 F. Supp. 274 (D. … Farmville Oil & Fertilizer Co. v. Commissioner, 78 F. 2d 83 (C.A. 4, 1935), affirming 30 B.T.A. 1048 (1934) ; Art Metal Const. Co. v. United States, 17 F. Supp. 854 (Ct.

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.

Hubbart v. Commissioner

4 T.C. 121 · United States Tax Court · Sep 30, 1944

Hubbart, Petitioner, v. Commissioner of Internal Revenue, Respondent Hubbart v. Commissioner Docket No. 1501 United States Tax Court 4 T.C. 121 ; 1944 U.S. Tax Ct. … Cohan v. Commissioner (C. C. A., 2d Cir.), 39 Fed. (2d) 540 .

National Alloys Co. v. Commissioner

7 T.C.M. 962 · United States Tax Court · Dec 23, 1948

National Alloys Company v. Commissioner. National Alloys Co. v. Commissioner Docket No. 14928. United States Tax Court 1948 Tax Ct. Memo LEXIS 10 ; 7 T.C.M. (CCH) 962 ; T.C.M. … They also constituted petitioner's board of directors.

Hannan v. Commissioner

52 T.C. 787 · United States Tax Court · Aug 11, 1969

Granquist v. Hackleman , 264 F. 2d 9 (C.A. 9, 1959) (addition to tax for late filing); Strawberry Hill Press, Inc. v. Scanlon , 273 F.2d 306 (C.A. 2, 1959) (same); Enochs v. … United States v. Erie Forge Co ., 191 F. 2d 627 (C.A. 3, 1951), certiorari denied 343 U.S. 930 (1952) , and Granquist v.

Estate of Poletti v. Commissioner

99 T.C. 554 · United States Tax Court · Nov 9, 1992

HCSC-Laundry v. United States, 450 U.S. 1, 5 (1981); Helvering v. Clifford, 309 U.S. 331, 334 (1940). … Squire v. Capoeman, 351 U.S. 1, 6 (1956); Estate of Shelton v. Commissioner, 68 T.C. 15, 21 (1977). However, as stated by the Court in Estate of Shelton v.

North Ridge Country Club v. Commissioner

89 T.C. 563 · United States Tax Court · Sep 15, 1987

These requirements are part of a comprehensive policy developed by petitioner’s board of directors with respect to nonmember activity. … The record contains minutes of board of directors meetings where such concerns were discussed and appropriate policy changes enacted.

Farmer v. Comm'r

93 T.C.M. 1052 · United States Tax Court · Mar 29, 2007

Brown in his heating and air-conditioning business. They did not pay the income tax liabilities of $2,597 and $416 reflected on their 1994 and 1999 returns, respectively. … See Belk v. Commissioner, 93 T.C. 434, 440-441 (1989); Ferrarese v. Commissioner, supra; Foley v. Commissioner, T.C. Memo. 1995-16; Robinson v. Commissioner, T.C. Memo. 1994-557; Klimenko v. Commissioner, T.C.