Case law

McCartney v. Commissioner

14 T.C.M. 1154 · United States Tax Court · Nov 7, 1955

Joseph McCartney and Esther McCartney v. Commissioner. McCartney v. Commissioner Docket No. 35303. United States Tax Court T.C. Memo 1955-300 ; 1955 Tax Ct. Memo LEXIS 35 ; 14 T.C.M. (CCH) 1154 ; T.C.M. … In 1947 these products consisted of stove boards and stove mats.

Swan v. Commissioner

42 T.C. 291 · United States Tax Court · Apr 23, 1964

United States v. Fewell , 255 F. 2d 496 , 500 (C.A. 5); Bradbury v. … United States v. Fewell , 255 F. 2d 496 , 499-500 (C.A. 5); Ferro v. Commissioner , 242 F. 2d 838 , 841 (C.A. 3); Flanagan v. Commissioner , 116 F. 2d 937 , 939 (C.A. D.C.); Jones v.

Russell v. Commissioner

5 T.C. 974 · United States Tax Court · Oct 24, 1945

C. 921 , and Phipps v. Commissioner, 137 Fed. (2d) 141. … The resolution adopted by the board of directors December 29, 1941, voting a bonus of $200,000 to four of the employees of the company, of whom petitioner was one, had provided: “and payable to them in such form, manner and

Development Corp. of America v. Commissioner

55 T.C.M. 455 · United States Tax Court · Mar 24, 1988

Vorbleski v. Commissioner, 589 F.2d 123 (3d Cir. 1978) , affg. 68 T.C. 413 (1977) ; Katkin v. Commissioner, 570 F.2d 139 (6th Cir. 1978) , affg. 67 T.C. 379 (1976) ; Solomon v. … In Bonner v.

Makransky v. Commissioner

5 T.C. 397 · United States Tax Court · Jul 12, 1945

The Board of Tax Appeals reversed his determination and that reversal was sustained by the Supreme Court. … See Commissioner v. Farmers & Ginners Cotton Oil Co., 120 Fed. (2d) 772; certiorari denied, 314 U. S. 683 .

Keith v. Commissioner

57 T.C.M. 1351 · United States Tax Court · Aug 17, 1989

Matut v. Commissioner , 86 T.C. 686 (1986) (hereinafter Matut II ); Peoples Loan & Trust Co. v. Commissioner , 89 T.C. 896 , 906 (1987) , revd. sub nom. Commissioner v. … Commissioner v.

Rose v. Comm'r

48 T.C.M. 1331 · United States Tax Court · Oct 4, 1984

Davis v. … Memo. 1984-400 ; Hodges v. Commissioner, T.C. Memo. 1984-385 ; Johnson v. Commissioner, T.C. Memo. 1984-164 ; Leslie v. Commissioner, T.C. Memo. 1984-61 . See also the cases cited in footnote 9 of Davis v.

Mitchell v. Commissioner

35 T.C. 550 · United States Tax Court · Dec 30, 1960

Sloan v. Commissioner, 188 F. 2d 254 (C.A. 6, 1951); Commissioner v. P. G. … Commissioner v. South Texas Lumber Co., 383 U.S. 496 (1948).

Television Industries, Inc. v. Commissioner

32 T.C. 1297 · United States Tax Court · Sep 28, 1959

At a meeting of the board of directors of Phoenix held on May 14, 1951, Walter S. … In Woodworth v.

Fedcal Distributing Co. v. Commissioner

22 T.C.M. 935 · United States Tax Court · Jul 22, 1963

Fedcal Distributing Company, et al. 1 v. Commissioner. Fedcal Distributing Co. v. Commissioner Docket Nos. 92974-92977. United States Tax Court T.C. Memo 1963-193 ; 1963 Tax Ct. Memo LEXIS 151 ; 22 T.C.M. … Board approval.

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.

Remy v. Commissioner

73 T.C.M. 1976 · United States Tax Court · Feb 10, 1997

Hutcheson v. Commissioner, 17 T.C. 14, 19 (1951); Walter v. Commissioner, T.C. Memo. 1979-132; Jeppsen v. Commissioner, T.C. Memo. 1978-343; Bers v. Commissioner, T.C. Memo. 1976-263; Butrick v. Commissioner, T.C. … United States v.

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.

Montgomery v. Commissioner

64 T.C. 175 · United States Tax Court · May 7, 1975

In Barnhill v. … See Brandi v.

Bartell Hotel Co. v. Commissioner

32 T.C. 311 · United States Tax Court · Apr 30, 1959

It applied to the Kansas City Hotel and Restaurant Board for, and was issued, licenses to operate the Bartell Hotel and the Crossroads Apartment Hotel during the years 1951, 1952, 1953, and 1954. … Campbell, Inc. v.

First Tower Corp. v. Commissioner

1997 U.S. Tax Ct. LEXIS 76 · United States Tax Court · Dec 9, 1997

FIRST TOWER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. First Tower Corp. v. Commissioner Docket No. 26614-96 United States Tax Court 1997 U.S. Tax Ct. … BROWN Chief Counsel Internal Revenue Service LEONARD D. VAN SLYKE, JR. Counsel for Petitioner Tax Court Bar No. VL0034 Post Office Drawer 1532 Jackson, MS 39215 Tel. No. (601) 948-6882 By: SHUFORD A. TUCKER, JR.

Serenbetz v. Commissioner

72 T.C.M. 1264 · United States Tax Court · Nov 18, 1996

Serenbetz spent 22 hours in 1992 preparing for and attending board meetings and reviewing minutes of the board meetings. … Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933).

Ludwig Baumann & Co. v. Commissioner

20 T.C.M. 1415 · United States Tax Court · Sep 29, 1961

Kahn, chairman of the board of directors of Spear, became chairman of the board of directors of each of such companies. … Warren Corporation v. U.S. (Ct. Cls.) 141 F. Supp. 935 , and Republic Steel Corporation v. U.S., SUPRA.

Estate of Mitchell v. Comm'r

83 T.C.M. 1524 · United States Tax Court · Apr 9, 2002

The board rejected Mr. Fujieki’s requests. At this time, tension began to mount among members of the board. In late 1990, Mr. … At the January 10, 1992, board meeting, the board approved Mr.

Makric Enters. v. Comm'r

111 T.C.M. 1183 · United States Tax Court · Mar 9, 2016

Kisner also served on the board of directors for Makric and served as chairman of Alpha’s board of directors. … board board (starting 2004) The record does not reveal that anyone besides Kisner, Williams, and Wilson served on the board