Case law

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.

Garrett v. Commissioner

8 T.C. 492 · United States Tax Court · Feb 28, 1947

United States v. Wells, supra . … In Thomas v.

Gregg v. Commissioner

77 T.C.M. 1215 · United States Tax Court · Jan 22, 1999

Browne Gregg, Sr., and references to petitioners are to F. Browne Gregg, Sr., and Juanita O. Gregg. … Id. at 1308 (paraphrasing Brown v.

Hampton v. Commissioner

30 T.C. 708 · United States Tax Court · Jun 25, 1958

Commissioner v. Stern , 357 U.S. 39 (1958) . Bailey Brown, Esq ., for the petitioner. George W. Calvert, Esq ., for the respondent. Bruce, Judge . … United States v. Bess , 357 U.S. 51 (1958) .

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.

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.

American Liberty Pipe Line Co. v. Commissioner

2 T.C. 309 · United States Tax Court · Jun 29, 1943

American Liberty Pipe Line Co., Petitioner, v. Commissioner of Internal Revenue, Respondent American Liberty Pipe Line Co. v. Commissioner Docket No. 108918 United States Tax Court 2 T.C. 309 ; 1943 U.S. Tax Ct. … On December 31, 1935, the first meeting of the board of directors was held, at which meeting Golding was elected president of the corporation, Murchison and Wynne were elected vice presidents, and D. R.

Pozzi v. Commissioner

49 T.C. 119 · United States Tax Court · Nov 28, 1967

Griffiths v. Commissioner , 308 U.S. 355 (1939) ; Williams v. United States , 219 F. 2d 523 (C.A. 5, 1955). … Lucas v.

Wilcox v. Commissioner

3 T.C.M. 881 · United States Tax Court · Aug 21, 1944

True, that case was reversed on appeal by the , sub nom, McKnight, Administrator v. Commissioner. But in the meantime, two similar decisions of the Board of Tax Appeals had been affirmed. … On the authority of Estate of Thomas Spruance, Kurrle v. Helvering, and Humphreys v. Commissioner. Decision will be entered for the respondent.

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

Wusich v. Commissioner

35 T.C. 279 · United States Tax Court · Nov 16, 1960

Deputy v. du Pont, supra . … Meyer , 266 F. 2d 747 ; Seals v. United States , 221 F. 2d 243 ; *38 United States v. Matsinger , 191 F. 2d 1014 ; Johnson v. United States , 95 F. 2d 813 ; and Dow v. United States , 82 F. 904 .

Shunk v. Commissioner

10 T.C. 293 · United States Tax Court · Feb 17, 1948

In Palmer v. Commissioner, 302 U. … A. 1048, where Board fixed round sum slightly under figure resulting from capitalization of earnings; Kaltenbach & Stephens, Inc., 12 B. T. A. 1009; Toledo Newspaper Co., 2 T. C. 794 ; Ushco Manufacturing Co. v.

Jon Dickinson & Helen Dickinson v. Commissioner

2020 T.C. Memo. 128 · United States Tax Court · Sep 3, 2020

The GCI board of directors (Board) authorized shareholders to donate GCI shares to Fidelity Investments Charitable Gift Fund (Fidelity), an organization tax exempt under section 501(c)(3), through written consent actions … The Board approved a third round of donations at a Board meeting by unanimous vote in 2015; the Board members signed the written minutes of the meeting.

Burdorf v. Commissioner

20 T.C.M. 1621 · United States Tax Court · Nov 20, 1961

Brown, Jr., Esq., for the respondent. … Thomas v. Commissioner, 223 F. 2d 83 , at p. 86 (C.A. 6, 1955).

Portland Golf Club v. Commissioner

55 T.C.M. 212 · United States Tax Court · Feb 24, 1988

Petitioner's operations were overseen by a board of directors (board) of nine members which met at least monthly. … The board supervises and reviews the actions of the full-time, professional, general manager, who controls the operations and implements board policy on a day-to-day basis.

Fabreeka Products Co. v. Commissioner

34 T.C. 290 · United States Tax Court · May 24, 1960

Fabreeka Products Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Fabreeka Products Co. v. Commissioner Docket No. 72087 United States Tax Court 34 T.C. 290 ; 1960 U.S. Tax Ct. … The point was stated succinctly and clearly in Minnesota Tea Co. v.

Estate of Mitchell v. Commissioner

74 T.C.M. 872 · United States Tax Court · Oct 9, 1997

At the January 10, 1992, Board meeting, the Board approved Mr. … v. United States, supra at 769; Hamm v. Commissioner, 325 F.2d 934, 938 (8th Cir. 1963), affg. T.C. Memo. 1961-347; Estate of Jung v.

Conrad v. Commissioner

13 T.C.M. 1152 · United States Tax Court · Dec 20, 1954

Brown, Esq., for the petitioner. Jack H. Calechman, Esq., for the respondent. … Parker, 6 T.C. 974 ; Eckhard v. Commissioner, 182 Fed. (2d) 547 ; Estate of Britt 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.

National NuGrape Co. v. Commissioner

6 T.C.M. 1149 · United States Tax Court · Oct 10, 1947

National NuGrape Company v. Commissioner. National NuGrape Co. v. Commissioner Docket No. 3910. United States Tax Court 1947 Tax Ct. Memo LEXIS 62 ; 6 T.C.M. (CCH) 1149 ; T.C.M. (RIA) 47287 ; October 10, 1947 M. E. … On April 22, 1941, Sullivan was elected to the *67 board of directors of the company and on the same day he was elected chairman of the board of directors.