Case law

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 .

Difco Laboratories, Inc. v. Commissioner

10 T.C. 660 · United States Tax Court · Apr 20, 1948

Co. v. United States, 99 U. … The Board’s opinion was affirmed in that the expenditures for the improvements and better-ments should be added to petitioner’s capital investment.

Union Bus Terminal, Inc. v. Commissioner

12 T.C. 197 · United States Tax Court · Feb 16, 1949

Smith to qualify them for petitioner's board of directors. Smith was also petitioner's secretary and treasurer as well as its bookkeeper. … C. 1076 ; Pepsi Cola Co. v. Commissioner , 155 Fed. (2d) 921 ; Economy Savings & Loan Co. v. Commissioner , 158 Fed. (2d) 472 .

Gilmore v. Commissioner

38 T.C. 765 · United States Tax Court · Aug 29, 1962

Gilmore, Petitioners, v. Commissioner of Internal Revenue, Respondent Gilmore v. Commissioner Docket No. 83452 United States Tax Court 38 T.C. 765 ; 1962 U.S. Tax Ct. … The practice of psychoanalysis has not been recognized as a medical specialty by the Advisory Board of *92 Medical Specialties.

Leader Federal Sav. & Loan Ass'n v. Commissioner

57 T.C.M. 846 · United States Tax Court · Jul 3, 1989

FNMA v. Commissioner , 90 T.C. 405 (1988) , and Cottage Savings Association v. Commissioner , 90 T.C. 372 (1988) , followed. … On November 17, 1978, the board of directors of the Cincinnati Bank (the board) adopted a resolution authorizing payment of accrued dividends on capital stock for 1978 at the rate of 6.54 percent.

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.

Nickelsburg v. Commissioner

4 T.C.M. 78 · United States Tax Court · Jan 23, 1945

David Nickelsburg v. Commissioner. Nickelsburg v. Commissioner Docket No. 3045. United States Tax Court 1945 Tax Ct. Memo LEXIS 333 ; 4 T.C.M. (CCH) 78 ; T.C.M. (RIA) 45031 ; January 23, 1945 *333 Julian G. … "At this point, the question of an appropriate expression of the Board's feeling towards the Chairman of the Board, in view of his pending wedding, was taken up for consideration.

John Richard Corp. v. Commissioner

46 T.C. 41 · United States Tax Court · Apr 19, 1966

Johnson, 43 T.C. 736 ; Filippini v. United States, 318 F. 2d 841 (C.A. 9, 1963); Gaynor News Co., 22 T.C. 1172 . … United States v. Cumberland Pub. Serv. Co., 338 U.S. 451 ; Arthur J. Kobacker, 37 T.C. 882 . Decision will be entered for the 'petitioner.

Olmsted v. Commissioner

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

Merrill Co. v. … Merrill Co. v.

Ferrari Carano Vineyards & Winery v. Commissioner

1997 U.S. Tax Ct. LEXIS 77 · United States Tax Court · Nov 12, 1997

CARANO, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ferrari Carano Vineyards & Winery v. Commissioner Docket No. 19117-96 United States Tax Court 1997 U.S. Tax Ct. … BROWN *78 Chief Counsel Internal Revenue Service DONALD L. CARANO Tax Matters Partner ROBERT H. KAPP, ESQ. Counsel for Petitioner Tax Court Bar No. KR0416 555 Thirteenth Street, N.W.

Schahet v. Commissioner

18 T.C.M. 243 · United States Tax Court · Mar 18, 1959

Schahet and Ruby Schahet v. Commissioner. Albert G. Reuben and Sara Reuben v. Commissioner. Schahet v. Commissioner Docket Nos. 62201, 62202. United States Tax Court T.C. Memo 1959-51 ; 1959 Tax Ct. … Matter of Brown, 242 N. Y. 1 , 150 N.E. 581 , 582 (1926) . Weather Guard had an unusual history of growth and earnings.

Exxon Corp. v. Commissioner

102 T.C. 721 · United States Tax Court · Jun 6, 1994

.” * * * Boston Sand & Gravel Co. v. United States, 278 U.S. 41, 48 (1928) (Holmes, J.). Public Citizen v. United States, supra at 453-455; see also Commissioner v. Brown, 380 U.S. 563, 571 (1965); United States v. … Commissioner, 30 B.T.A. 1362 (1934), affd. 79 F.2d 701 (3d Cir. 1935), where the issue had been at what point to measure the gross income from the property, and the Board had concluded that the price at which the taxpayer

Black v. Commissioner

36 T.C.M. 1347 · United States Tax Court · Sep 27, 1977

In Hoppe v. … In Hoppe v.

G-5 Inv. P'ship v. Comm'r

128 T.C. 186 · United States Tax Court · May 30, 2007

Brown, for petitioners. William F. Castor , for respondent. Haines, Harry A. HARRY A. … Sec. 6214(b) ; Hill v. Commissioner, 95 T.C. 437 , 445-446 (1990) ; *27 Calumet Indus., Inc. v.

Unitary Mission Church v. Commissioner

74 T.C. 507 · United States Tax Court · Jun 3, 1980

Johnson v. Robison, 415 U.S. 361 (1974); Gillette v. United States, 401 U.S. 437 (1971); Gen. Conf. of the Free Church v. Commissioner, 71 T.C. 920, 930 (1979). … Western Catholic Church v. Commissioner, supra at 210; Bronner v. Commissioner, 72 T.C. 368 (1979).

Edgar v. Commissioner

56 T.C. 717 · United States Tax Court · Jul 8, 1971

Membership in the foundations was controlled by their respective executive boards. … Foundation, Inc. v.

Jud Plumbing & Heating v. Commissioner

5 T.C. 127 · United States Tax Court · May 23, 1945

In United States v. Anderson, 296 U. … In any event that decision was rendered before the Supreme Court decisions of Helvering v. Horst, 311 U. S. 112 , and Harrison v. Schaffner, 312 U.

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.

Walker v. Commissioner

14 T.C.M. 201 · United States Tax Court · Mar 17, 1955

Walker v. Commissioner. George G. Walker v. Commissioner. Marvel Gamble Walker v. Commissioner. Walker v. Commissioner Docket Nos. 47663, 47664, 47665. United States Tax Court T.C. Memo 1955-63 ; 1955 Tax Ct. … After such appointment they made a personal inspection of both of the properties and reported same to the Board, and this report was reviewed by the Board and approved by it.

Dykstra v. Commissioner

44 T.C.M. 890 · United States Tax Court · Aug 18, 1982

See Heidel v. Commissioner, 56 T.C. 95 (1971) ; and Sharvy v. Commissioner, 67 T.C. 630 (1977) , affd. per curiam 566 F.2d 1118 (9th Cir. 1977) ; and compare Jolitz v. Commissioner, 73 T.C. 732 ↩ (1980) . 4. … See also Wyche v. Commissioner, T.C. Memo. 1979-233 ↩ . 5.