Case law

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.

Woodworth v. Commissioner

47 T.C. 193 · United States Tax Court · Nov 23, 1966

Brown , for the respondent. Dawson , Judge . DAWSON *194 OPINION Respondent determined a deficiency in estate tax against the petitioners in the amount of $ 27,706.60. … Jur. 2d, Charities, sec. 132 ; Attorney General v. Jolly , 2 Strob. Eq. 379 (S.C. 1848) ; Pringle v. Dorsey , 3 S.C. 502 (1872) ; Mars v. Gibert , 93 S.C. 455 , 77 S.E. 131 (1913) ; City of Columbia 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.

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.

Meister v. Commissioner

60 T.C. 286 · United States Tax Court · May 23, 1973

Burdeau v. McDowell, 256 U.S. 465 (1921); United States v. Goldberg, 330 F. 2d 30 (C.A. 3,1964), certiorari denied 377 U.S. 953 (1964). … See United States v. Powell, 379 U.S. 48 (1964); Hinchcliff v. Clarke, 371 F. 2d 697 (C.A. 6, 1967).

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.

Estate of Goodall v. Commissioner

24 T.C.M. 807 · United States Tax Court · Jun 4, 1965

Brown and William J. Brennan, Jr., Insurance Bldg., Omaha, Neb., for the petitioners. Claude R. Wilson, Jr., for the respondent. … Helvering v. National Grocery Co., 304 U.S. 282 .

Cristea v. Commissioner

50 T.C.M. 1306 · United States Tax Court · Oct 21, 1985

See Robinson v. Commissioner, 78 T.C. at 550 ; Reisinger v. Commissioner, 71 T.C. at 570 ; Glenn v. Commissioner, 62 T.C. at 271 ; Johnston v. Commissioner, T.C. Memo. 1978-257 . … See Reisinger v.

Gillespie v. Commissioner

3 T.C.M. 1120 · United States Tax Court · Oct 25, 1944

Gillespie v. Commissioner. Gillespie v. Commissioner Docket Nos. 100401, 101234. United States Tax Court 1944 Tax Ct. Memo LEXIS 69 ; 3 T.C.M. (CCH) 1120 ; T.C.M. (RIA) 44343 ; October 25, 1944 *69 Harold E. … "(c) In the alternative, if the Honorable Board determines that any part of the sum of $15,000.00 received by F. A. Gillespie from F. A.

Geo. J. Haenn, Inc. v. Commissioner

3 T.C. 1163 · United States Tax Court · Jul 31, 1944

Kornhauser v. United States, supra. Vet the transaction which gives rise to it must be of common or frequent occurrence in the type of business involved. Welch v. Helvering, supra, * * *. … The agreement provided for a permanent charge on the profits of the business ahead of dividends to the other stockholders and the court held, reversing the Board at 13 B. T.

Consumers Credit Rural Electric Cooperative Corp. v. Commissioner

37 T.C. 136 · United States Tax Court · Oct 31, 1961

Membership in the Corporation shall be evidenced by a certificate of membership which shall be in such form and shall contain such provisions as shall be determined by the Board of Directors, not contrary to or inconsistent … In Wilbur Security Co. v. Commissioner, 279 F. 2d 657 , affirming 31 T.C. 938 , the Ninth Circuit enumerated 11 factors which the courts have generally used to resolve this issue.

S. Glaser & Sons v. Commissioner

3 T.C.M. 611 · United States Tax Court · May 22, 1944

Glaser & Sons, Inc. v. Commissioner. S. Glaser & Sons v. Commissioner Docket No. 2897. United States Tax Court 1944 Tax Ct. Memo LEXIS 240 ; 3 T.C.M. (CCH) 611 ; T.C.M. … The action of the Board of Directors of the company with reference to whether the company has earned sufficient monies with which to pay said interest shall be final and absolute.

Lansing Broadcasting Co. v. Commissioner

52 T.C. 299 · United States Tax Court · May 20, 1969

In Helvering v. … Contra, Helvering v. Syndicate Varieties, 140 F. 2d 344 (C.A. D.C. 1944), reversing a Memorandum Opinion of the Board of Tax Appeals; see Commissioner v.

Brimm v. Commissioner

27 T.C.M. 1148 · United States Tax Court · Oct 7, 1968

A No, it wasn't, because we had done a study, when I first came on the Board of Trustees. … Stanton v. United States, supra ; United States v. Robertson, 343 U.S. 711 (1952) .

Schifferli v. Commissioner

8 T.C.M. 1040 · United States Tax Court · Nov 30, 1949

Schifferli v. Commissioner. Schifferli v. Commissioner Docket No. 24071. United States Tax Court 1949 Tax Ct. Memo LEXIS 25 ; 8 T.C.M. (CCH) 1040 ; T.C.M. … Depositing a paper in the post office in time for it to reach the Board of Tax Appeals in the usual course of mail within the time allowed is not a filing of the paper with the Board. * * * The Board is without power to dispense

Seas Shipping Co. v. Commissioner

24 T.C.M. 1222 · United States Tax Court · Aug 31, 1965

Brown, 1 B.T.A. 502 (1925) . … In Black Hardware Co. v.

Vlock v. Comm'r

99 T.C.M. 1010 · United States Tax Court · Jan 5, 2010

See Opine Timber Co. v. Commissioner, 64 T.C. 700, 712 (1975), affd. without published opinion 552 F.2d 368 (5th Cir. 1977); Lawton v. Commissioner, 16 T.C. 725, 727 (1951). … See Higbee v. Commissioner, 116 T.C. 438, 446 (2001).

Buckeye International, Inc. v. Commissioner

49 T.C.M. 376 · United States Tax Court · Dec 27, 1984

Brown v. Helvering, 291 U.S. 193 , 200 (1934) . See also Lucas v. American Code Co., 280 U.S. 445 , 449-450 (1930) ; Hilinski v. Commissioner, 237 F.2d 703 , 705 (6th Cir. 1956) ; Harrold v. … See Brown v. Helvering, 291 U.S. 193 (1934) ; Supermarkets General Corp. v. United States, 537 F. Supp. 759 ↩ (D.N.J. 1982) . 9.

McEwen v. Commissioner

6 T.C. 1018 · United States Tax Court · May 9, 1946

In Commissioner v. Smith, 324 U. … See Old Colony Trust Co. v. Commissioner, 279 U.

Estate of Jenner v. Commissioner

36 T.C.M. 241 · United States Tax Court · Mar 3, 1977

OF CHICAGO, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Jenner v. Commissioner Docket No. 1529-74. United States Tax Court T.C. Memo 1977-54 ; 1977 Tax Ct. Memo LEXIS 387 ; 36 T.C.M. … As noted in Hamm v.