Case law

Modeer v. Commissioner

43 T.C.M. 782 · United States Tax Court · Mar 16, 1982

Moline Properties v. Commissioner, 319 U.S. 436 , 440 (1943) . Avoidance of state usury laws is a valid business purpose. Strong v. … In the recent case of Roccaforts v.

Alive Fellowship of Harmonious Living v. Commissioner

47 T.C.M. 1134 · United States Tax Court · Feb 23, 1984

Among the debts assumed by petitioner were: ↩ Staff Member(s) Amount Chester and Geraldine Brown $6,200.00 Jim and Anne Eklund 500.00 Joseph and Kathi Fox 7,385.00 Terry and Alexandra Gelatt 7,200.00 Michael and Jaylene Hogan … See, e.g., Hawbaker v. Commissioner, T.C. Memo. 1983-665 , and Murphy v. Commissioner, T.C.

Mueller v. Commissioner

41 T.C. 639 · United States Tax Court · Feb 20, 1964

Mueller, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Mueller v. Commissioner Docket Nos. 94014, 325-62, 326-62, 875-62, 3938-62 United States Tax Court 41 T.C. 639 ; 1964 U.S. Tax Ct. … Albert was a member of the board of directors of the Institute and its director-in-chief of research, heading a group of approximately 14 colleagues at Woods Hole.

Straus v. Commissioner

11 T.C.M. 786 · United States Tax Court · Jul 30, 1952

Straus, II v. Commissioner. Straus v. Commissioner Docket No. 25544. United States Tax Court 1952 Tax Ct. Memo LEXIS 127 ; 11 T.C.M. (CCH) 786 ; T.C.M. … In October 1942 petitioner was asked by the board of directors to formulate a plan respecting the optioning of this stock.

McKinley Corp. of Ohio v. Commissioner

36 T.C. 1182 · United States Tax Court · Sep 29, 1961

Corp. v. Commissioner , 118 F. 2d 835 , 836 *80 (C.A. 7, 1941), affirming a Memorandum Opinion of this Court; Kaufmann v. … Here, unlike Hatfried, Inc. v.

Vesper v. Commissioner

57 T.C.M. 1035 · United States Tax Court · Jul 24, 1989

Chiu v. Commissioner , 84 T.C. 722 , 734 (1985) . We are not bound by the opinion of any expert witness when that opinion is contrary to our own judgment. Barry v. … Neely v. Commissioner , 85 T.C. 934 , 937 (1985) .

Hochschild v. Commissioner

7 T.C. 81 · United States Tax Court · Jun 11, 1946

Thus, in Levitt & Sons, Inc. v. Nunan (C. C. … Kornhauser v. United States, 276 U. S. 145 , is distinguished in Levitt & Sons, Inc. v.

Hagler v. Commissioner

86 T.C. 598 · United States Tax Court · Apr 3, 1986

Hook v. Commissioner, Krasta v. Commissioner, Leffel v. Commissioner, Rosenblatt v. Commissioner, Zemel v. Commissioner, 734 F.2d 5 -7, 9 (3d Cir. 1984). … V.

Barry G. Conner & Bridget H. Conner v. Commissioner

2018 T.C. Memo. 6 · United States Tax Court · Jan 22, 2018

Brown and the other AHP employees, we cannot determine whether petitioner husband’s participation constitutes substantially all of the participation with respect to any particular property. See Shiekh v. … V.

Bregin v. Commissioner

74 T.C. 1097 · United States Tax Court · Aug 25, 1980

In order to avoid the necessity of sending out a second notice to the taxpayer in such cases and other similar cases, it is provided in section 274(e) that the Board shall have jurisdiction upon the appeal from the original … But see Teitelbaum v. Commissioner, 346 F.2d 266, 267 (7th Cir. 1965), affg. a Memorandum Opinion of this Court; Weaver v. Commissioner, 25 T.C. 1067, 1086 (1956); Ticker Publishing Co. v.

Barker v. Commissioner

65 T.C.M. 3021 · United States Tax Court · Jun 28, 1993

Brown (Mr. Brown) decided to undertake a diaper service business under the name of Piedmont Diapers, using the facilities of Mr. Brown's laundry plant. Petitioner and Mr. … Moline Properties v.

Criscuolo v. Commissioner

37 T.C.M. 1449 · United States Tax Court · Sep 5, 1978

Dunn v. Commissioner, 70 T.C. 361 (1978) . Capodanno v. Commissioner, 69 T.C. 638 , 647 (1978) ; Deyoe v. Commissioner, 66 T.C. 904 , 913 (1976) ; *168 Eccles v. … Under New Jersey law a judgment from bed and board decrees a judicial separation while a judgment of separate maintenance does not give rise to a "legal separation." Weinkrantz v. Weinkrantz, 129 N.J.

Rogers v. Commissioner

66 T.C.M. 828 · United States Tax Court · Sep 23, 1993

ROGERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Rogers v. Commissioner Docket No. 23393-91 United States Tax Court T.C. Memo 1993-444 ; 1993 Tax Ct. Memo LEXIS 454 ; 66 T.C.M. … Spicer Accounting, Inc. v. United States , 918 F.2d 90 , 92 (9th Cir. 1990) ; Elliotts, Inc. v. Commissioner , 716 F.2d 1241 , 1243 (9th Cir. 1983) , revg. T.C. Memo. 1980-282 ; Tulia Feedlot, Inc. v.

Schwartz v. Commissioner

9 T.C. 229 · United States Tax Court · Aug 27, 1947

Decedent's husband died in 1901, leaving her a substantial estate, and her investments were in an account with Brown Bros. & Co. of New York. … Smails v. O'Malley , 127 Fed. (2d) 410 ; Updike v. Commissioner , 88 Fed. (2d) 807 ; Oliver v. Bell , 103 Fed. (2d) 760 ; Purvin v. Commissioner , 96 Fed. (2d) 929 ; Worcester County Trust Co. v. United States , 35 Fed.

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.

Sperapani v. Commissioner

42 T.C. 308 · United States Tax Court · Apr 30, 1964

Petitioner relies on Vaughan v. John C. … See Cammarano v. United States , 358 U.S. 498 ; Helvering v. Winmill , 305 U.S. 79 .

York v. Commissioner

29 T.C. 520 · United States Tax Court · Dec 24, 1957

York, Petitioners, v. Commissioner of Internal Revenue, Respondent York v. Commissioner Docket No. 57284 United States Tax Court 29 T.C. 520 ; 1957 U.S. Tax Ct. … It is governed by a board of trustees, and its membership is composed of individuals and firms located throughout the United States. U. L.

Bishop v. Commissioner

55 T.C. 720 · United States Tax Court · Feb 3, 1971

Brown, 16 T.C. 623 , 631 (1951), acq. 1951- 2 C.B. 2 . … United States v. Davis, 370 U.S. 65 (1962).

Thatcher v. Commissioner

61 T.C. 28 · United States Tax Court · Oct 4, 1973

Bongiovanni v. Commissioner, supra; Peter Raich, supra. 1 As was aptly pointed out by the appellate court in Bongiovanni v. … As Judge Rives said in Davant v.

Wilkes-Barre Carriage Co. v. Commissioner

39 T.C. 839 · United States Tax Court · Mar 7, 1963

Blansett v. United States, 283 F. 2d 474, 478-479 (C.A. 8); Bernstein v. Commissioner, 267 F. 2d 879, 881-882 (C.A. 5); Acer Realty Co. v. Commissioner, 132 F. 2d 512, 514-515 (C.A. 8); Alexander Sprunt & Son v. … Commissioner, 64 F. 2d 424, 427 (C.A. 4); Crowell v. Commissioner, 62 F. 2d 51, 53 (C.A. 6); J. & O. Altschul Tobacco Co. v. Commissioner, 42 F. 2d 609, 610 (C.A. 5) ; Hughes v.