Case law

C. S. Chapman & Alice E. Chapman v. Commissioner

7 T.C.M. 88 · United States Tax Court · Feb 26, 1948

Chapman v. Commissioner. Irvin C. Chapman v. Commissioner. Zelda M. Chapman v. Commissioner. Virginia Trustees, Ltd. v. Commissioner. Irvin Trustees, Ltd. v. Commissioner. Transcounties Corporation v. Commissioner. C. … On October 1, 1940, the board of directors of Transcounties adopted a resolution declaring a dividend in kind by distributing (1) the note receivable from the Charles C. and S. J.

Illinois Grain Corp. v. Commissioner

87 T.C. 435 · United States Tax Court · Aug 18, 1986

In Linnton Plywood Association v. … In Farm Service Cooperative v.

Estate of Thompson v. Comm'r

84 T.C.M. 374 · United States Tax Court · Sep 26, 2002

Brown, president of APS, wrote to decedent, Betsy, and Robert. Mr. Brown outlined the services APS agreed to provide in implementing the Fortress Plan. … In Mahoney v.

Livingston v. Commissioner

25 T.C.M. 277 · United States Tax Court · Mar 10, 1966

Livingston v. Commissioner. Livingston v. Commissioner Docket No. 5731-63. United States Tax Court T.C. Memo 1966-49 ; 1966 Tax Ct. Memo LEXIS 232 ; 25 T.C.M. (CCH) 277 ; T.C.M. … In Milliken v. Commissioner, 196 F. 2d 135 (C.A. 2, 1952), the Circuit Court, relying on its opinion in Commissioner v. Arrowsmith, 193 F. 2d 734 (C.A. 2, 1952), affirmed by the Supreme Court Arrowsmith v.

Cox Enters. & Subsidiaries v. Comm'r

97 T.C.M. 1767 · United States Tax Court · Jun 9, 2009

Anthony were members of petitioner’s eight-member board of directors (the board) and Mrs. … In Green v.

Jackson v. Commissioner

24 T.C. 1 · United States Tax Court · Apr 6, 1955

Jackson, Petitioners, v. Commissioner of Internal Revenue, Respondent Jackson v. Commissioner Docket No. 47234 United States Tax Court 24 T.C. 1 ; 1955 U.S. Tax Ct. … New Colonial Co. v. Helvering, supra , 292 U.S. 442 , 54 S. Ct. 791 , 78 L. Ed. 1348, note 5 ; Burnet v. Commonwealth Imp. Co., supra , 287 U.S. 419, 420 , 53 S. Ct. 199 , 77 L.

Southern Pacific Transp. Co. v. Commissioner

84 T.C. 387 · United States Tax Court · Mar 12, 1985

However, in United States v. … See Southern Pacific Co. v.

Rieben v. Commissioner

32 T.C. 1205 · United States Tax Court · Sep 18, 1959

Margolin, Executors, Petitioner, v. Commissioner of Internal Revenue, Respondent Rieben v. Commissioner Docket No. 68635 United States Tax Court 32 T.C. 1205 ; 1959 U.S. Tax Ct. … The board of directors of Knitwear adopted a resolution on October 2, 1952, to dissolve the pension trust.

Stoumen v. Commissioner

27 T.C. 1014 · United States Tax Court · Mar 28, 1957

Bank v. United States, 278 U. … Bank v. United States, supra.

Redwood Empire Sav. & Loan Asso. v. Commissioner

50 T.C.M. 345 · United States Tax Court · Jul 8, 1985

In Adam v. … Commissioner v. Brown, 380 U.S. 563 , 570-571 (1965) .

McGuire v. Commissioner

44 T.C. 801 · United States Tax Court · Sep 13, 1965

See Heiner v. Crosby , 24 F. 2d 191 ; Doric Apartment Co. v. … Anderson v. Commissioner, 250 F. 2d 242 , 249 *811 (5 Cir. 1957), cert. denied 356 U.S. 950 ; Alvary v. United States, 302 F. 2d 790 , 795 (2 Cir. 1962); Webster Investors Inc. v.

Alonso v. Commissioner

78 T.C. 577 · United States Tax Court · Apr 12, 1982

Commissioner, supra, the Board of Tax Appeals held that when real property is held in tenancy by the entirety and passes to one spouse on the death of the other, the surviving spouse is not liable as a transferee of the decedent … On the other hand, Irvine v. Helvering, 99 F.2d at 268-269 , and Commissioner v.

Estate of Harrison v. Commissioner

115 T.C. 161 · United States Tax Court · Aug 22, 2000

H and W boarded their private aircraft in July of 1993 but never arrived at their destination. … BACKGROUND On or about July 25, 1993, Judith and Kenneth Harrison boarded their *61 private aircraft in Roosevelt, Utah.

Newlin v. Commissioner

31 T.C. 451 · United States Tax Court · Nov 28, 1958

See also in this connection, this Court’s recent decision in Frances Carroll Brown, 30 T. … Helvering v. Hutchings, 312 U. S. 393 .

Manassas Airport Industrial Park, Inc. v. Commissioner

66 T.C. 566 · United States Tax Court · Jun 24, 1976

Petitioner’s board of directors met on March 7,1968, to consider the offer. … On July 24, 1968, petitioner’s board of directors met to consider the failure of Area Investments to meet its obligations under contracts 1 through 4.

Black v. Commissioner

24 T.C.M. 1394 · United States Tax Court · Sep 27, 1965

Blair v. … Supp. 169 (1920) ; Tyrrel v. Emigrant Industrial Sav. Bank, 77 App. Div. 131 , 79 N. Y. Supp. 49 (1902) ; Brown, Personal Property, supra, Sec. 49, p. 137.

Bond v. Commissioner

100 T.C. 32 · United States Tax Court · Jan 19, 1993

I have been on the board of directors of the Air Taxi Conference and was an officer of the Balloon Federation of America. … See Cary v.

King v. Commissioner

87 T.C. 1213 · United States Tax Court · Dec 2, 1986

The CME is a domestic board of trade designated as a contract market by the Commodity Futures Trading Commission. … See Perlin v. Commissioner, 86 T.C. 388 (1986); cf. Glass v. Commissioner, 87 T.C. 1087 (1986).

United Libertarian Fellowship, Inc. v. Commissioner

65 T.C.M. 2178 · United States Tax Court · Mar 29, 1993

Rule 217(c)(2) ; Church of Scientology of California v. Commissioner , supra ; Basic Bible Church v. Commissioner , 74 T.C. 846 , 856 (1980) , affd. sub nom. Granzow v. … See Calcutt v. Commissioner , 84 T.C. 716 , 721 (1985) ; Klein v. Commissioner , 6 B.T.A. 617 , 623 (1927) ; Hawkins v. Commissioner , T.C. Memo. 1990-341 ; Nosek v. Commissioner , T.C. Memo. 1989-622 ; Bender v.

General Spring Corp. v. Commissioner

12 T.C.M. 847 · United States Tax Court · Jul 27, 1953

General Spring Corporation v. Commissioner. Francis L. Field v. Commissioner. General Spring Corp. v. Commissioner Docket Nos. 31644, 31645. United States Tax Court 1953 Tax Ct. Memo LEXIS 169 ; 12 T.C.M. … Lucas v. Ox Fibre Brush Co., 281 U.S. 115 .