Case law

Estate of Bowers v. Commissioner

94 T.C. 582 · United States Tax Court · Apr 16, 1990

Commissioner, 80 T.C. 491 (1983); Brauer v. Commissioner, 74 T.C. 1134 (1980); Barker v. Commissioner, 74 T.C. 555 (1980); 124 Front Street, Inc. v. Commissioner, 65 T.C. 6 (1975); Coupe v. … by the Browne Land Trust or someone else.

Charlton C. Tooke, III

United States Tax Court · Jan 29, 2025

See Tanner-Brown v. Haaland, 105 F.4th 437, 445 (D.C. … Tooke will succeed on the merits, see Tanner-Brown, 105 F.4th at 445, we find that Mr.

Kern County Electrical Pension Fund v. Commissioner

96 T.C. 845 · United States Tax Court · Jun 20, 1991

These reports refer pointedly to the “Clay Brown” and “University Hill Foundation” cases (Commissioner v. Brown, 380 U.S. 563 (1965); University Hill Foundation v. … Marcus v. Commissioner, 22 T.C. 824, 832 (1954); Bissell v. Commissioner, 23 B.T.A. 572, 574 (1931).

Roubik v. Commissioner

53 T.C. 365 · United States Tax Court · Dec 3, 1969

The subscribers adopted bylaws and elected a board of directors. … Brown and Nolan, Hustisford Hospital, Milwaukee County, Dr. Ver done, Dr. Marks, Dr. DePaul, and Dr. Kohn. Drs. Brown and Nolan paid Ramin by checks issued to “Drs. Pfeifer, Ramin, Zautcke & Asso. Chartered.”

Morton v. Commissioner

16 T.C.M. 420 · United States Tax Court · Jun 25, 1957

Brown Morton v. Commissioner. W. Brown Morton and Lucie T. Morton v. Commissioner. Morton v. Commissioner Docket Nos. 56529, 56530. United States Tax Court T.C. Memo 1957-101 ; 1957 Tax Ct. Memo LEXIS 149 ; 16 T.C.M. … V. Jones, a man who lived nearby, to take *158 over.

Downe v. Commissioner

2 T.C. 967 · United States Tax Court · Nov 2, 1943

Downe, Deceased, Ethel Lestrade Downe, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent Downe v. Commissioner Docket No. 110351 United States Tax Court 2 T.C. 967 ; 1943 U.S. Tax Ct. … Francis Lestrade Brown has no children.

Lewis v. Commissioner

33 T.C. 215 · United States Tax Court · Nov 6, 1959

It is administered by the Board of Estimate, hereinafter referred to as the board. … Zwingmann v. Zwingmann, supra. In Monde v.

Succession of Brown v. Commissioner

56 T.C.M. 1568 · United States Tax Court · Mar 29, 1989

BROWN, DECEASED, SUE RAE BROWN, EXECUTRIX, AND SUE RAE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Succession of Brown v. Commissioner Docket No. 34256-84. United States Tax Court T.C. … Brown (hereinafter sometimes referred to as "Brown") and Sue Rae Brown, husband and wife, resided in Metairie, Louisiana. After the trial of the instant case, Brown died and his estated was substituted as a petitioner.

Patsch v. Commissioner

19 T.C. 189 · United States Tax Court · Nov 10, 1952

Brown v. Helvering, supra. To support the deductions here claimed the petitioners rely heavily on the case of Harrold v. … S. 281 ; prospective cancellation of insurance contracts, Brown v. Helvering, 291 U. S. 193 . In the Atlas Mixed Mortar case, supra, the backfilling of the excavation was done by others at no cost to the taxpayer.

Brod v. Commissioner

65 T.C. 948 · United States Tax Court · Feb 11, 1976

United States v. Orman, 207 F. 2d 148 (C.A. 3, 1953); United States v. Thomas, 49 F. Supp. 547 (W.D. Ky. 1943); Brown v. Walker, 161 U.S. 591 (1896). … Brown v. Walker, 161 U.S. 591 (1896); Brown v. United States, 359 U.S. 41 (1959); Mason v.

Sohio Corp. v. Commissioner

7 T.C. 435 · United States Tax Court · Jul 31, 1946

We were reversed by the Tenth Circuit, see Commissioner v. Security Flow Mills Co., 135 Fed. (2d) 165, and the Supreme Court granted certio-rari and affirmed the Tenth Circuit and reversed the Board. … In Brown v. Helvering, 291 U.

Kern's Bakery of Virginia, Inc. v. Commissioner

68 T.C. 517 · United States Tax Court · Jul 18, 1977

Hanover Bank v. Commissioner, 369 U.S. 672 ; Frank W. Verito, 43 T.C. 429 . [See also n. 5 supra.] … Commonwealth Container Corp. v. Commissioner, 48 T.C. 483, 492 (1967), aff'd. 393 F.2d 269 (3d Cir.1968). As we noted in Commonwealth Container Corp. v.

Estate of Brown v. Commissioner

21 T.C.M. 1321 · United States Tax Court · Oct 24, 1962

Brown, Deceased, Clyde Galt, Executrix v. Commissioner. Estate of Brown v. Commissioner Docket No. 89579. United States Tax Court T.C. Memo 1962-249 ; 1962 Tax Ct. Memo LEXIS 58 ; 21 T.C.M. (CCH) 1321 ; T.C.M. … V-1.

Latham Park Manor, Inc. v. Commissioner

69 T.C. 199 · United States Tax Court · Nov 9, 1977

Forman Co. v. … by Brown.

Buck v. Commissioner

10 T.C.M. 22 · United States Tax Court · Jan 10, 1951

Virginia Brown Buck v. Commissioner. Buck v. Commissioner Docket No. 21429. United States Tax Court 1951 Tax Ct. Memo LEXIS 363 ; 10 T.C.M. (CCH) 22 ; T.C.M. … Virginia Brown Buck, pro se. Cyrus A. Neuman, Esq., for the respondent.

W. Morton v. Commissioner

7 T.C.M. 314 · United States Tax Court · May 28, 1948

Brown Morton v. Commissioner. W. Morton v. Commissioner Docket No. 13737. United States Tax Court 1948 Tax Ct. Memo LEXIS 178 ; 7 T.C.M. (CCH) 314 ; T.C.M. (RIA) 48091 ; May 28, 1948 Carl J. … The Board of Tax Appeals held that the taxpayer was not engaged in farming as a business.

Timken-Detroit Axle Co. v. Commissioner

21 T.C. 769 · United States Tax Court · Feb 26, 1954

Brown Shoe Co., 45 B. T. A. 212, affd. 133 F. 2d 582 , is distinguishable from the instant case on the same ground. … In reaching the foregoing conclusion we have considered the cases relied on by respondent, including Commissioner v. Batten, Barton, Durstine & Osborn, Inc., (C. A. 2) 171 F. 2d 474 ; Commissioner v. H. W.

Estate of Brown v. Commissioner

3 T.C.M. 486 · United States Tax Court · May 17, 1944

Brown, Deceased, Amelia B. Rachau, Executrix v. Commissioner. Estate of Brown v. Commissioner Docket No. 886. United States Tax Court 1944 Tax Ct. Memo LEXIS 250 ; 3 T.C.M. (CCH) 486 ; T.C.M. … The respondent contends that under the principles laid down in Helvering v. Grinnell, 294 U.S. 153 ; and Estate of Rogers v.

Munford, Inc. v. Commissioner

87 T.C. 463 · United States Tax Court · Aug 18, 1986

Brown & Williamson Tobacco Corp. v. United States, 369 F. Supp. 1283 (W.D. Ky. 1973), affd. per curiam 491 F.2d 1258 (6th Cir. 1974) (tobacco sheds); Brown-Forman Distillers Corp. v. United States, 205 Ct. … See, e.g., Brown-Forman Distillers Corp. v. United States, 205 Ct. Cl. at 418 , 499 F.2d at 1271 ; Valmont Industries, Inc. v. Commissioner, supra at 1072; Scott Paper Co. v. Commissioner, supra at 178; Catron v.

Rubin v. Commissioner

51 T.C. 251 · United States Tax Court · Nov 14, 1968

Helvering v. Gregory, 69 F. 2d 809 (C.A. 2, 1934), affd. 293 U.S. 465 (1935) ; National Investors Corporation v. Hoey, 144 F. 2d 466 (C.A. 2, 1944). See also Judge Hand’s dissenting opinion in Gilbert v. … See Hogle v. Commissioner, 132 F. 2d 66 (C.A. 10, 1942), reversing 46 B.T.A. 122 (1942).