Case law

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

Atlanta Athletic Club v. Commissioner

61 T.C.M. 2011 · United States Tax Court · Feb 28, 1991

Portland Golf Club v. Commissioner , 110 S. … The opinion in Ye Mystic Krewe of Gasparilla v.

Kenyon v. Commissioner

11 T.C.M. 1156 · United States Tax Court · Nov 28, 1952

Beth Kenyon v. Commissioner. Beth Kenyon, Transferee v. Commissioner. Ella Byron Kenyon, Transferee v. Commissioner. Ella Byron Kenyon v. Commissioner. Ralph Kenyon v. Commissioner. Ralph Kenyon, Transferee v. … Patsy Ruth Kenyon v. Commissioner. Patsy Ruth Kenyon, Transferee v. Commissioner. National Home and Auto Stores, an Association (Dissolved), Ralph Kenyon, Formerly President v. Commissioner. Kenyon 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.

Charlie Sturgill Motor Co. v. Commissioner

32 T.C.M. 1336 · United States Tax Court · Dec 26, 1973

CHARLIE STURGILL MOTOR CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent CHARLIE and CHRISTINE STURGILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Charlie Sturgill Motor Co. v. … Colony, Inc. v. Commissioner, 244 F.2d 75 (C.A. 6, 1957), and the United States Supreme Court, Colony, Inc. v. Commissioner, 357 U.S. 28 (1958) .

Joe Balestrieri & Co. v. Commissioner

7 T.C.M. 553 · United States Tax Court · Aug 2, 1948

Joe Balestrieri & Co. v. Commissioner. Joe Balestrieri & Co. v. Commissioner Docket No. 12834. United States Tax Court 1948 Tax Ct. Memo LEXIS 124 ; 7 T.C.M. (CCH) 553 ; T.C.M. … Both were members of petitioner's Board of Directors. In the early summer of 1943, one J. M.

Northline Realty Corp. v. Commissioner

17 T.C.M. 98 · United States Tax Court · Feb 10, 1958

Northline Realty Corporation v. Commissioner. Northline Realty Corp. v. Commissioner Docket No. 56293. United States Tax Court T.C. Memo 1958-21 ; 1958 Tax Ct. Memo LEXIS 211 ; 17 T.C.M. (CCH) 98 ; T.C.M. … A special meeting *213 of the board of directors of petitioner was held on October 24, 1945.

Rolfe Bldg. Materials Co. v. Commissioner

2 T.C.M. 700 · United States Tax Court · Aug 30, 1943

Rolfe Building Materials Company v. Commissioner. Rolfe Bldg. Materials Co. v. Commissioner Docket No. 110268. United States Tax Court 1943 Tax Ct. Memo LEXIS 137 ; 2 T.C.M. (CCH) 700 ; T.C.M. … Said debenture preferred stock shall be payable in cash or in such other form or manner as the Board of Directors may determine.

Grogan Mfg. Co. v. Commissioner

7 T.C.M. 951 · United States Tax Court · Dec 20, 1948

Grogan Manufacturing Company v. Commissioner. Grogan Mfg. Co. v. Commissioner Docket No. 10465. United States Tax Court 1948 Tax Ct. Memo LEXIS 15 ; 7 T.C.M. (CCH) 951 ; T.C.M. … It was reported by the officers that salaries had not been officially set by the Board of Directors for the current year, and that the salaries credited individual employees who were also members of the Board of Directors

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.

Incopero v. Commissioner

38 T.C.M. 72 · United States Tax Court · Jan 15, 1979

INCOPERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Incopero v. Commissioner Docket No. 8609-77. United States Tax Court T.C. Memo 1979-22 ; 1979 Tax Ct. Memo LEXIS 505 ; 38 T.C.M. (CCH) 72 ; T.C.M. … Immediately after the fire in 1974, the home was boarded up and remained boarded up until the repairs began in the spring of 1975.

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.

Crow v. Commissioner

79 T.C. 541 · United States Tax Court · Sep 27, 1982

This Court focused on that language in Sic v. … See also Merrill v. Commissioner, 9 T.C. 291 (1947), affd. 173 F.2d 310 (2d Cir. 1949); Lazier v. United States, 170 F.2d 521 (8th Cir. 1948); Luton v. Commissioner, 18 T.C. 1153 (1952); Baruch v.

Segall v. Commissioner

30 T.C. 734 · United States Tax Court · Jun 27, 1958

actions and proceedings to wbicb we, or any of us, may bé a party or be involved, in the Bureau of Internal Revenue, the Tax Court of the United States, and in other Federal or State Courts, as well as before any other board … When the case, styled United States v.

Best Universal Lock Co. v. Commissioner

45 T.C. 1 · United States Tax Court · Oct 7, 1965

At a special meeting of the board of directors held on February 7, 1961, Frank and his son Walter (constituting a quorum of the board of directors) adopted the following resolution: Whereas, an agreement was entered into … Therefore, even an approximation, if one could be made on the evidence presented, as provided for by Cohan v.

Thanos v. Commissioner

29 T.C.M. 873 · United States Tax Court · Jul 8, 1970

Aphrodite Thanos v. Commissioner. Thanos v. Commissioner Docket No. 4376-69 SC. United States Tax Court T.C. Memo 1970-193 ; 1970 Tax Ct. Memo LEXIS 167 ; 29 T.C.M. (CCH) 873 ; T.C.M. … The Homestead High School board meeting granted the request in December 1966.

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.

Dishal v. Commissioner

76 T.C.M. 793 · United States Tax Court · Nov 10, 1998

Wolf v. Commissioner, 4 F.3d 709, 713 (9th Cir. 1993). Petitioners bear the burden of proving the requisite intent. E.g., Golanty v. … E.g., Hulter v. Commissioner, 91 T.C. 371, 393 (1988); Taube v. Commissioner, 88 T.C. 464, 480 (1987); Golanty v. Commissioner, su ra at 426; sec. 1.1832(a) and (b), Income Tax Regs.

Buckley v. Commissioner

37 T.C. 664 · United States Tax Court · Jan 12, 1962

Smith v. Commissioner, 168 F. 2d 446 (C.A. 2, 1948); Charles L. Brown, 7 T.C. 715 (1946); Herman Borax, 30 T.C. 817 (1958). Daniel and Charlotte executed a separation agreement in 1932. … De Bouchel v. Candler, supra.

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.