Case law

Tandy Corp. v. Commissioner

92 T.C. 1165 · United States Tax Court · May 31, 1989

Ludwig v. Commissioner, 68 T.C. 979 , 986 n. 4 (1977). See Fribourg Navigation Co. v. Commissioner, 383 U.S. 272, 279 (1966); Busse v. Commissioner, 479 F.2d 1147 , 1152 n. 12 (7th Cir. 1973), affg. 58 T.C. 389 (1972). … Our opinion in Penrod v.

Quaker Oats Co. v. Commissioner

28 T.C. 626 · United States Tax Court · Jun 11, 1957

The Quaker Oats Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Quaker Oats Co. v. Commissioner Docket No. 48679 United States Tax Court 28 T.C. 626 ; 1957 U.S. Tax Ct. … The board of directors requested and authorized the executive committee of petitioner to proceed with the preparation of a pension plan.

Dockson Corp. v. Commissioner

3 T.C.M. 185 · United States Tax Court · Feb 24, 1944

Dockson Corporation v. Commissioner. Dockson Corp. v. Commissioner Docket No. 744. United States Tax Court 1944 Tax Ct. Memo LEXIS 365 ; 3 T.C.M. (CCH) 185 ; T.C.M. (RIA) 44058 ; February 24, 1944 *365 Ralph W. … "IT IS FURTHER RESOLVED: That in the future beginning during the year 1941 the Board shall pay a bonus to Mr. C. H.

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.

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.

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.

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).

Wagensen v. Commissioner

74 T.C. 653 · United States Tax Court · Jul 9, 1980

Jordan Marsh Co. v. Commissioner, 269 F.2d 453, 455 (2d Cir. 1959), revg. a Memorandum Opinion of this Court on another point; Biggs v. Commissioner, 69 T.C. 905, 913 (1978). In Koch v. … Respondent relies upon Regals Realty Co. v.

PRIETO v. COMMISSIONER

82 T.C.M. 716 · United States Tax Court · Oct 4, 2001

In January 1994, petitioners sold a horse named “Browning”. … See Wolf v. Commissioner, 4 F.3d 709, 713 (9th Cir. 1993), affg. T.C. Memo. 1991-212; Indep. Elec. Supply, Inc. v. Commissioner, 781 F.2d 724, 726 (9th Cir. 1986), affg. Lahr v. Commissioner, T.C.

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.

Estate of Siegel v. Commissioner

74 T.C. 613 · United States Tax Court · Jun 30, 1980

Petitioner relies on Estate of Tully v. United States, supra, and Kramer v. … See also Estate of Casey v. Commissioner, 55 T.C. 737 (1971); Estate of Davis v.

Swed Distributing Co. v. Commissioner

31 T.C. 84 · United States Tax Court · Oct 17, 1958

Donner v. Calvert Distillers Corp., 196 Md. 475 , 77 A. 2d 305 (1950). … Dunbar v. Commissioner, 119 F. 2d 367 (C. A. 7, 1941).

Teil v. Commissioner

72 T.C. 841 · United States Tax Court · Aug 22, 1979

After November 1970, Gita was enrolled in a boarding school in Munich, Germany. She had been enrolled in the Munich school in the late 1960’s while petitioner was stationed in Vietnam. … Stratton v. Commissioner, 448 F.2d 1030, 1033 (9th Cir. 1971). For example: grooming expenses, Drake v. Commissioner, 52 T.C. 842, 844 (1969); clothing adaptable to street use, Yeomans v.

Wray v. Commissioner

66 T.C.M. 1289 · United States Tax Court · Nov 16, 1993

Brown (Brown), petitioner's associate. … Similarly, in Nichols v.

Oklahoma Paper Co. v. Commissioner

1 T.C.M. 97 · United States Tax Court · Nov 19, 1942

Oklahoma Paper Company v. Commissioner. Oklahoma Paper Co. v. Commissioner Docket No. 100979. United States Tax Court 1942 Tax Ct. Memo LEXIS 85 ; 1 T.C.M. (CCH) 97 ; T.C.M. (RIA) 42600 ; November 19, 1942 *85 A. E. … At a meeting of the petitioner's board of directors held on September 19, 1934, the following resolution was adopted: WHEREAS the Board of Directors of this Company entered into a contract with Harry Herman, J. W.

James H. Browning v. Commissioner

7 T.C.M. 394 · United States Tax Court · Jun 25, 1948

Browning v. Commissioner. James H. Browning v. Commissioner Docket No. 12277. United States Tax Court 1948 Tax Ct. Memo LEXIS 154 ; 7 T.C.M. (CCH) 394 ; T.C.M. … Commissioner v. Heide, 165 Fed. (2d) 699 .

Nihiser v. Comm'r

95 T.C.M. 1531 · United States Tax Court · May 20, 2008

See Furnish v. Commissioner, 262 F.2d 727, 733 (9th Cir. 1958); affg. in part and remanding in part Funk v. Commissioner, 29 T.C. 279 (1957); Stanley v. Commissioner, 81 T.C. 634 (1983); Brown v. … See Raymond v. Commissioner, 119 T.C. 191, 195-96 (2002); Brown, 51 T.C. at 120-21.

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.

Hale-Justis Drug Co. v. Commissioner

2 T.C.M. 39 · United States Tax Court · May 10, 1943

Hale-Justis Drug Company v. Commissioner. Hale-Justis Drug Co. v. Commissioner Docket No. 110117. United States Tax Court 1943 Tax Ct. Memo LEXIS 313 ; 2 T.C.M. (CCH) 39 ; T.C.M. … [Article V] The Debentures issued hereunder are accepted by the Debenture holders with the express understanding and after consent of the Common shareholders, as evidenced by their adoption *320 of an Amendment to Article