Case law

Thomas Machine Mfg. Co. v. Commissioner

23 T.C.M. 1630 · United States Tax Court · Oct 12, 1964

Thomas, Sr. as per minutes of Board of Directors held 8-4-42. … In Charter Wire, Inc. v.

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).

Kemon v. Commissioner

16 T.C. 1026 · United States Tax Court · May 14, 1951

Schafer v. Helvering, 299 U. S. 171 ; Van Suetendael v. Commissioner, 152 F. 2d 654 , affirming a Memorandum Opinion of this Court (Sept. 25, 1944); Leach Corp. v. Blacklidge, 23 F. Supp. 622 ; Warren Co. v. … S. 578 ; Stokes v. Rothensies, 61 F. Supp. 444 , affd., 154 F. 2d 1022 , and Helvering v. Fried, 299 U. S. 175 . These cases, as well as United States v.

Mokry & Tesmer Machine Co. v. Commissioner

23 T.C. 12 · United States Tax Court · Oct 8, 1954

The Mokry and Tesmer Machine Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Mokry & Tesmer Machine Co. v. Commissioner Docket No. 28365 United States Tax Court 23 T.C. 12 ; 1954 U.S. Tax Ct. … By construction of the new building, the floor space was to be doubled or possibly tripled. 1 On January 3, 1938, petitioner's board of directors approved the issuance of 30 additional shares of its stock to George E.

Wassenaar v. Commissioner

72 T.C. 1195 · United States Tax Court · Sep 26, 1979

See, e.g., Fielding v. … Kornhauser v. United States, 276 U.S. 145, 153 (1928); Schwartz v. Commissioner, 69 T.C. 877, 889 (1978); Carroll v. Commissioner, supra. In Carroll v.

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.

Jones v. Commissioner

67 T.C.M. 1979 · United States Tax Court · Jan 18, 1994

JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jones v. Commissioner Docket No. 26214-91 United States Tax Court T.C. Memo 1994-20 ; 1994 Tax Ct. Memo LEXIS 22 ; 67 T.C.M. … The pledges had been approved by the company's board of directors, as part of an optional financing arrangement the board had worked out with Chase.

Beckman Trust v. Commissioner

26 T.C. 1172 · United States Tax Court · Sep 24, 1956

Corliss v. Bowers, 281 U. S. 376, 378 ; Tyler v. United States, 281 U. S. 497 . See also Reinecke v. Smith, 289 U. … Estate of Sanford v. Commisssioner, 308 U. S. 39 ; Burnet v. Guggenheim, supra, Camp v. Commissioner, 195 F. 2d 999, 1152 ; Beinecke v. Smith, supra.

St. Joseph Bank & Trust Co. v. Commissioner

34 T.C.M. 786 · United States Tax Court · Jun 10, 1975

JOSEPH BANK AND TRUST COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent St. Joseph Bank & Trust Co. v. Commissioner Docket No. 641-72. United States Tax Court T.C. Memo 1975-182 ; 1975 Tax Ct. … On August 9, 1966, petitioner's board of directors authorized several amendments, one of which changed the effective date of the second plan from April 1, 1965 to April 1, 1966.

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.

Price v. Commissioner

37 T.C.M. 846 · United States Tax Court · May 30, 1978

Brown, for the respondent. … Shaw v.

Hansche v. Commissioner

29 T.C.M. 1655 · United States Tax Court · Dec 16, 1970

Melvin R. and Evelyn Hansche, et al., 1 v. Commissioner. Hansche v. Commissioner Docket Nos. 2475-69, 2516-69, 2561-69. United States Tax Court T.C. Memo 1970-342 ; 1970 Tax Ct. Memo LEXIS 20 ; 29 T.C.M. … The Supreme Court in Malat v.

Dear Publication & Radio, Inc. v. Commissioner

31 T.C. 1168 · United States Tax Court · Mar 19, 1959

In Filbin Corporation v. … See also Benedict v. United States , 271 F. 714 .

Thoms v. Commissioner

50 T.C. 247 · United States Tax Court · May 7, 1968

In Weaver v. United States (W.D. … See V. L. Phillips & Co. v.

Jim Burch & Associates, Inc. v. Commissioner

76 T.C. 202 · United States Tax Court · Feb 3, 1981

Oh March 10, 1976, the board of directors of BW/20th met to discuss the possibility of BW/20th becoming a wholly owned subsidiary of petitioner. … Pritchett v. Commissioner, 63 T.C. 149 (1974); Enoch v. Commissioner, 57 T.C. 781 (1972); Leroy Jewelry Co. v. Commissioner, 36 T.C. 443 (1961). Rule 142(a), Tax Court Rules of Practice and Procedure.

Montana-Dakota Utilities Co. v. Commissioner

25 T.C. 408 · United States Tax Court · Dec 8, 1955

Montana-Dakota Utilities Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Montana-Dakota Utilities Co. v. Commissioner Docket No. 38767 United States Tax Court 25 T.C. 408 ; 1955 U.S. Tax Ct. … On the same date, October 19, 1945, petitioner, as sole stockholder, elected a new board of directors of Dakota, which board immediately liquidated Dakota and directed the transfer of all its assets to petitioner.

Ridgewood Provisions, Inc. v. Commissioner

6 T.C. 87 · United States Tax Court · Jan 18, 1946

Ridgewood Provisions, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Ridgewood Provisions, Inc. v. Commissioner Docket No. 3340 United States Tax Court 6 T.C. 87 ; 1946 U.S. Tax Ct. … These three also constituted the board of directors. At the time the aforementioned individuals acquired all the stock of petitioner, it was occupying a small plant located at 683 Woodward Avenue, Brooklyn.

Leonard v. Commissioner

4 T.C. 1271 · United States Tax Court · Apr 30, 1945

As was said in Miller v. … Commissioner v. Buck, 120 Fed. (2d) 775; Helvering v. Elias, 122 Fed. (2d) 171; certiorari denied, 314 U. S. 692 ; Ellis H. Warren, 45 B. T. A. 379; affirmed per curiam, 133 Fed. (2d) 312; Brown v.

Park Place, Inc. v. Commissioner

57 T.C. 767 · United States Tax Court · Mar 14, 1972

The board of directors of the corporation is empowered to fix the amount and frequency of payment of such assess-mente. … Commissioner v. Revere Land Co., 169 F. 2d 469, 475 (C.A. 3, 1948), reversing 7 T.C. 1061 (1946), certiorari denied 335 U.S. 853 (1948); Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943); Helvering v.

Mohn v. Commissioner

10 T.C.M. 582 · United States Tax Court · Jun 19, 1951

John Mohn v. Commissioner. Mohn v. Commissioner Docket No. 25261. United States Tax Court 1951 Tax Ct. Memo LEXIS 188 ; 10 T.C.M. (CCH) 582 ; T.C.M. … During 1947 petitioner reported total bookings from cab fares to the Brown and White *189 Cab Co., his employer, in the amount of $5,780.