Case law

Eberly v. Commissioner

10 T.C.M. 1157 · United States Tax Court · Dec 13, 1951

Eberly v. Commissioner. Eberly v. Commissioner Docket No. 26459. United States Tax Court 1951 Tax Ct. Memo LEXIS 19 ; 10 T.C.M. (CCH) 1157 ; T.C.M. … The following appears in the minutes of the board of directors' meeting on November 17, 1943: "MEETING *34 OF THE BOARD OF DIRECTORS OF Oakbrook Hosiery Mills, Inc., held at its office, Lancaster Ave. and Noble St., Reading

Mulligan v. Commissioner

16 T.C. 1489 · United States Tax Court · Jun 29, 1951

Mulligan, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent Mulligan v. Commissioner Docket No. 23275 United States Tax Court 16 T.C. 1489 ; 1951 U.S. Tax Ct. … B. 2 ); United States v. Brager Bldg. & Land Corp . (C. A. 4), 124 F. 2d 349 ; Paymer v. Commissioner (C. A. 2), 150 F. 2d 334 ; see Estate of L. B. Whitfield , 14 T.

Herman W. & Gay K. Fletcher v. Commissioner

10 T.C.M. 793 · United States Tax Court · Aug 28, 1951

Fletcher v. Commissioner. Herman W. & Gay K. Fletcher v. Commissioner Docket No. 29870. United States Tax Court 1951 Tax Ct. Memo LEXIS 123 ; 10 T.C.M. (CCH) 793 ; T.C.M. (RIA) 51264 ; August 28, 1951 John J. … Blair v. Commissioner, 300 U.S. 5 ; Beulah Eaton McAllister v.

W. H. Jones & Co. v. Commissioner

8 T.C.M. 618 · United States Tax Court · Jun 24, 1949

Jones and Company v. Commissioner. W. H. Jones & Co. v. Commissioner Docket No. 19662. United States Tax Court 1949 Tax Ct. Memo LEXIS 145 ; 8 T.C.M. (CCH) 618 ; T.C.M. … The president shall preside at all meetings of the Board of Directors, shall see that all orders and resolutions of the Board of Directors are carried out, execute all conveyances contracts and agreements authorized by the

Tolwinsky v. Commissioner

86 T.C. 1009 · United States Tax Court · May 28, 1986

The Board of Tax Appeals held that the lessee was entitled to depreciate the cost of such improvements over the lease term as extended. … The petitioner’s reliance on Commissioner v. Brown, 380 U.S. 563 (1965), is misplaced for similar reasons.

Lustman v. Commissioner

19 T.C.M. 617 · United States Tax Court · Jun 7, 1960

NLRB v. … 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.

Estate of Egger v. Commissioner

89 T.C. 726 · United States Tax Court · Sep 30, 1987

See, e.g., Plummer v. Coler, 178 U.S. 115 (1900) (State inheritance tax on U.S. bonds); Murdock v. Ward, 178 U.S. 139 (1900) (Federal inheritance tax on U.S. bonds); Greiner v. … Brown, 441 U.S. 281, 311 (1979). See also Weinberger v. Rossi, 456 U.S. 25, 34-35 (1982); Consumer Product Safety Commission v. GTE Sylvania, 447 U.S. 102, 117-118 (1980).

Holland v. Commissioner

51 T.C.M. 164 · United States Tax Court · Dec 26, 1985

See Flowers v. Commissioner, 80 T.C. 914 , 931 (1983) ; Pike v. … Griffith v. Commissioner, 749 F.2d 11 (6th Cir. 1984) , affg. T.C. Memo. 1983-278 ; Benedict v. Commissioner, 82 T.C. 573 (1984) ; Yoakum v. Commissioner, 82 T.C. 128 (1984) ; Thompson v.

Dees v. Comm'r

113 T.C.M. 3905 · United States Tax Court · Feb 2, 2017

Olsen v. Helvering, 88 F.2d 650, 651 (2d Cir. 1937), aff’g a Memorandum Opinion of the Board of Tax Appeals. … Olsen v. Helvering, 88 F.2d 650, 651 (2d Cir. 1937), aff’g a Memorandum Opinion of the Board of Tax Appeals.

Tigers Eye Trading, LLC v. Comm'r

97 T.C.M. 1622 · United States Tax Court · May 27, 2009

See, e.g., Sochin v. Commissioner, 843 F.2d 351, 355 & n.8 (9th Cir. 1988) (and cases cited at n.8), affg. Brown v. Commissioner, 85 T.C. 968 (1985); Jade Trading, LLC v. United States, 65 Fed. … Brown v. Commissioner, 85 T.C. 968 (1985).  -43- analysis that follows shows that the definition of partner-level defense in the temporary regulation does not necessarily encompass Mr.

Williamson v. Commissioner

27 T.C. 647 · United States Tax Court · Jan 17, 1957

West Texas Refining & Development Co. v. Commissioner, 68 F. 2d 77 (C. A. 10, 1933); Halliburton v. Commissioner, 78 F. 2d 265 (C. A. 9, 1935); Commissioner v. Schumacher Wall Board Corporation, 93 F. 2d 79 (C. … Decisions will ~be entered v/nder Rule 50.

Seagate Technology v. Commissioner

102 T.C. 149 · United States Tax Court · Feb 8, 1994

See Eli Lilly & Co. v. Commissioner, 856 F.2d at 860 ; Sundstrand Corp. v. Commissioner, supra at 354. … See Yamaha Motor Corp., U.S.A. v. Commissioner, T.C. Memo. 1992-110 ; Forte v. Commissioner, T.C. Memo. 1991—36; National Oil Co. v. Commissioner, T.C. Memo. 1986-596 ; cf. McSpadden v.

Driggs v. Commissioner

87 T.C. 759 · United States Tax Court · Sep 30, 1986

Co. v. United States, 205 Ct. Cl. 597 , 505 F.2d 1266 (1974); Estate of Baron v. Commissioner, 83 T.C. 542, 549-550 (1984), affd. 798 F.2d 65 (2d Cir. 1986); Saviano v. … Woolworth Co. v. Commissioner, 54 T.C. 1233, 1265-1266 (1970); Miller v. Commissioner, 70 T.C. 448, 460 (1978). See also Mearkle v. Commissioner, 87 T.C. 527 (1986).

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).

Professional Services v. Commissioner

79 T.C. 888 · United States Tax Court · Nov 23, 1982

The named trustees (i.e., petitioner) of these organizations could be removed only by a unanimous resolution of the board of trustees, 12 or by a court. … Resolutions of the Board of Trustees authorizing a special thing to be done shall be evidenced [sic] that such act is within its power.

United Industrial Corp. v. Commissioner

21 T.C.M. 1482 · United States Tax Court · Nov 28, 1962

United Industrial Corporation and Subsidiary Companies v. Commissioner. United Industrial Corporation v. Commissioner. United Industrial Corp. v. Commissioner Docket Nos. 86422, 86423. United States Tax Court T.C. … As a result of the stock dividend declared by the Board of Directors of petitioner on June 29, 1956, the surplus was capitalized; that is, the amount of $6.50 was transferred from the surplus account for each share issued

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.

Salzman v. Commissioner

21 T.C. 777 · United States Tax Court · Feb 26, 1954

Joseph Salzman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Harry Salzman, Petitioner, v. Commissioner of Internal Revenue, Respondent Salzman v. … Jerry Rossman Corporation v. Commissioner , 175 F. 2d 711 .

Seagate Tech. v. Commissioner

1999 U.S. Tax Ct. LEXIS 64 · United States Tax Court · Sep 2, 1999

AND CONSOLIDATED SUBSIDIARIES, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Seagate Tech. v. Commissioner Docket No. 19447-97 United States Tax Court 1999 U.S. Tax Ct. … BROWN Chief Counsel Internal Revenue Service Date: August 31, 1999 Date: August 30, 1999 UNITED STATES TAX COURT SEAGATE TECHNOLOGY, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioners, v.