Case law

Scott Valley Dev. Co. v. Commissioner

2 T.C.M. 435 · United States Tax Court · Jul 8, 1943

Scott Valley Development Company v. Commissioner. Scott Valley Dev. Co. v. Commissioner Docket No. 112787. United States Tax Court 1943 Tax Ct. Memo LEXIS 204 ; 2 T.C.M. (CCH) 435 ; T.C.M. … It contends for a value at the basic rate of $3 per thousand feet board measure for Ponderosa pine, $3.50 for the Sugar pine, $1 for Fir, and $1 for Cedar.

Benny v. Commissioner

25 T.C. 197 · United States Tax Court · Oct 31, 1955

The record in this case contains the depositions of Paley, CBS’s board chairman; Trammell, the president of NBC; Lew Wasserman, the president of MCA, petitioner’s agent; George W. … The respondent argues that the question presented here is the same as in Beals’ Estate v. Commissioner, 82 F. 2d 268 (C. A. 2, 1936); and Particelli v. Commissioner, 212 F. 2d 498 (C. A. 9, 1954).

Stanley v. Commissioner

78 T.C. 423 · United States Tax Court · Mar 17, 1982

The General Dentistry Residency Program was a clinically oriented, 2-year formal training program for military dentists designed to prepare the participants for board certification in general dentistry. … See Carroll v. Commissioner, 51 T.C. 213, 218 (1968), affd. 418 F.2d 91 (7th Cir. 1969).

Portermain v. Commissioner

58 T.C.M. 293 · United States Tax Court · Sep 28, 1989

PORTERMAIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Portermain v. Commissioner Docket No. 23759-84 United States Tax Court T.C. Memo 1989-539 ; 1989 Tax Ct. Memo LEXIS 539 ; 58 T.C.M. … South Rock's duties as managing agent were subject to the supervisory approval of the Board of Directors of Bercanus.

Estate of Goldsborough v. Commissioner

70 T.C. 1077 · United States Tax Court · Sep 27, 1978

In Harvey v. … Code art. 21, sec. 1 (1939); see Nickel v. Brown, 75 Md. 172,186 (1892).

Mill Supplies Corp. v. Commissioner

6 T.C.M. 1225 · United States Tax Court · Nov 19, 1947

Mill Supplies Corporation v. Commissioner. Mill Supplies Corp. v. Commissioner Docket No. 10479. United States Tax Court 1947 Tax Ct. Memo LEXIS 33 ; 6 T.C.M. (CCH) 1225 ; T.C.M. … Salaries were paid by the petitioner during the taxable years, pursuant to action of its board of directors, in substance as follows On February 7, 1941, Pfeifer and Elsesser being the directors present, the board voted a

Gumm v. Commissioner

93 T.C. 475 · United States Tax Court · Oct 11, 1989

Brown v. Commissioner, 24 T.C. 256, 266-267 (1955). … Burr v. Bloemer, 174 Ill. 638, 640 , 51 N.E. 821 (1898). In Ryan v.

R. H. Oswald Co., Inc. v. Commissioner

8 T.C.M. 964 · United States Tax Court · Oct 25, 1949

Oswald Company, Inc. v. Commissioner. R. H. Oswald Co., Inc. v. Commissioner Docket No. 19641. United States Tax Court 1949 Tax Ct. Memo LEXIS 44 ; 8 T.C.M. (CCH) 964 ; T.C.M. … The minutes of the meeting of the board of directors of August 6, 1941 state: "RESOLVED, that by unanimous consent of the Board of Directors the salary *47 of R. H.

Epp v. Commissioner

78 T.C. 801 · United States Tax Court · May 12, 1982

Brown and Barbara J. Rose , for the petitioner. Peter D. Bakutes and Catherine L. Wong , for the respondent. … See Contini v. Commissioner, supra at 453 ; Bagley v.

William C. Atwater & Co. v. Commissioner

10 T.C. 218 · United States Tax Court · Feb 4, 1948

Lucas v. Ox *248 Fibre Brush Co ., 281 U.S. 115 ; Hudson Motor Car Co. v. United States , 3 Fed. … In Athens Roller Mills, Inc. v.

Criner v. Comm'r

86 T.C.M. 655 · United States Tax Court · Nov 25, 2003

Sometime during 1984 or 1985, petitioner established the Wesley Brown Society, allegedly an Oklahoma corporation. Petitioner was the president and sole owner of the Wesley Brown Society. … Petitioner also purchased a car, registering it in the name of the Wesley Brown Society as lessee. The Wesley Brown Society did not file Federal or State tax returns.

Norwest Corp. v. Comm'r

111 T.C. 105 · United States Tax Court · Aug 10, 1998

Co. v. … The Board of Tax Appeals (the Board) held that the cost of drilling one well only was an additional cost of the lots and “a proper charge against the sale price of the lots sold” because the taxpayer was “bound to drill but

Coca-Cola Bottling Co. v. Commissioner

37 T.C. 1006 · United States Tax Court · Mar 2, 1962

See also Phillips v. Commissioner, 288 U.S. 589 , and authorities cited therein at footnotes 2 and 3. … United States v. Fairall, 16 F. 2d 328 (S.D.N.Y.); United States v. Russell, 241 F. 2d 879 (C.A. 1); Cofee Pot Holding Corp. v. Commissioner, 113 F. 2d 415 (C.A. 5), affirming a Memorandum Opinion of this Court. 3.

Hafiz v. Commissioner

75 T.C.M. 1982 · United States Tax Court · Mar 16, 1998

Estate of Leavitt v. Commissioner, 875 F.2d 420, 422 (4th Cir. 1989), affg. 90 T.C. 206 (1988); Brown v. Commissioner, 706 F.2d 755, 756 (6th Cir. 1983), affg. T.C. … Brown v. Commissioner, supra at 757. Accordingly, respondent's determination is sustained.

Kissling v. Commissioner

13 T.C.M. 537 · United States Tax Court · Jun 15, 1954

Kissling v. Commissioner. Albert J. Kissling and Viola O. Kissling v. Commissioner. Kissling v. Commissioner Docket Nos. 44569, 44570. United States Tax Court T.C. Memo 1954-66 ; 1954 Tax Ct. Memo LEXIS 179 ; 13 T.C.M. … The minutes of the Board of Deacons of the Church dated October 24, 1940 reflect the following action taken by the board in connection with the manse question.

Ackley v. Commissioner

23 T.C. 639 · United States Tax Court · Jan 18, 1955

That court, in Board of Regents of University of Wisconsin v. State, 404 Ill. 193 , 88 N. E. 2d 489, 493 (1949), appeal dismissed 339 U. … [[Image here]] Bahr v. Commissioner, supra. Commissioner v. Garland, supra. Constance C. Churchill, et al., Docket Nos. 109586-109589, inclusive, entered March 23, 1944. Central Hanover B. & T. Co. v.

Wyatt v. Commissioner

56 T.C. 517 · United States Tax Court · Jun 16, 1971

Board, Johnson County, Kans. … We note that the instant case is distinguishable from Furner v. Commissioner, 393 F. 2d 292 (C.A. 7, 1968), reversing 47 T.C. 165 (1966), which was cited by petitioner on brief.

Indialantic, Inc. v. Commissioner

12 T.C.M. 880 · United States Tax Court · Jul 31, 1953

Indialantic, Inc. v. Commissioner. Indialantic, Inc. v. Commissioner Docket No. 37274. United States Tax Court 1953 Tax Ct. Memo LEXIS 163 ; 12 T.C.M. (CCH) 880 ; T.C.M. (RIA) 53265 ; July 31, 1953 *163 B. … Hoffman Radio Corporation v. Commissioner, 177 Fed. (2d) 264 .

Engelhardt v. Commissioner

58 T.C. 641 · United States Tax Court · Jul 18, 1972

Cox v. Commissioner, 176 F. 2d 226 (C.A. 3, 1949); Lerner v. Commissioner, 195 F. 2d 296, 298 (C.A. 2, 1952); MacFadden v. Commissioner, 250 F. 2d 545 (C.A. 3, 1957), certiorari denied 356 U.S. 968 (1958); Bardwell v. … Maryland Casualty Co. v. United States, 251 U.S. 342, 340 (1920); Commissioner v. South Texas Co., 333 U.S. 496 (1948).

Arbor Vita Corporation D.B.A. Hemediagnostics

United States Tax Court · Mar 16, 2026

business was in California. 2 On September 17, 2025, Arbor Vita received a Certificate of Revivor, its corporate status was reinstated, and it returned to being a corporation in good standing with the California Franchise Tax Board … Hom & Assocs. v. Commissioner, 140 T.C. 210, 215 (2013); Timbron Int’l Corp. v. Commissioner, T.C. Memo. 2019-31, at *10–11; Matthews v. Commissioner, T.C.