Case law

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.

Brown Dynalube Co. v. Commissioner

20 T.C.M. 255 · United States Tax Court · Feb 23, 1961

Brown Dynalube Company, Inc. v. Commissioner. Brown Dynalube Co. v. Commissioner Docket Nos. 78916, 83469. United States Tax Court T.C. Memo 1961-46 ; 1961 Tax Ct. Memo LEXIS 302 ; 20 T.C.M. (CCH) 255 ; T.C.M. … Brown was later employed by Brown Dynalube Manufacturing Company (hereinafter referred to as the partnership) which was a partnership owned equally by Newcombe and Coddington.

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).

Brekke v. Commissioner

40 T.C. 789 · United States Tax Court · Aug 2, 1963

On June 12,1952, Weiser #2’s board of directors granted Russell and his brother, Frank W. Russell, options to purchase 35 and 5 shares, respectively, of Weiser #2. … . and Royal Farms) combine to give a vastly different color to a set of facts otherwise largely similar to Brown, Anderson, and Royal Farms.

Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership v. Commissioner

2019 T.C. Memo. 32 · United States Tax Court · Apr 9, 2019

Brown Shoe Co., 175 F.2d 305 (8th Cir. 1949), rev’g 10 T.C. 291 (1948), rev’d, 339 U.S. 583 (1950).13 To resolve this split, the Supreme Court granted certiorari in Brown Shoe Co. In Brown Shoe Co. v. … Corp. with approval in Brown Shoe Co. v. Commissioner, 339 U.S. at 590. And in Chi., Burlington & Quincy R.

Brown Printing Co. v. Commissioner

16 T.C.M. 164 · United States Tax Court · Feb 28, 1957

Brown Printing Company v. Commissioner. Brown Printing Co. v. Commissioner Docket No. 59516. United States Tax Court T.C. Memo 1957-37 ; 1957 Tax Ct. Memo LEXIS 215 ; 16 T.C.M. (CCH) 164 ; T.C.M. … The lease was executed by the three trustees and Brown Printing Company by "Mrs. Henry C. Crenshaw," who is the same person as Annie D. Crenshaw, who executed the least as one of the trustees.

Overlakes Corp. v. Commissioner

41 T.C. 503 · United States Tax Court · Jan 16, 1964

The parties are not in disagreement with these general statements of law, Brown v. Helvering, 291 U.S. 193 (1934), and United States v. … In Standard Roofing & Material Co. v.

Fink v. Commissioner

29 T.C. 1119 · United States Tax Court · Mar 20, 1958

Brown, 22 T. C. 58 (1954); James Ruston, 19 T. … The existing claim pending before the Veterans’ Tuition Appeals Board was worthless. Russell Box Co. v. Commissioner, 208 F. 2d 452 (C. A. 1, 1953); affirming a Memorandum Opinion of this Court dated January 29, 1953.

University Hill Foundation v. Commissioner

51 T.C. 548 · United States Tax Court · Jan 8, 1969

The leading case is Commissioner v. Clay Brown, 380 U.S. 568 (1965). … Kinsey, “Bootstraps and Capital Gain — A Participant’s View of Commissioner v. Brown,” 64 Mich. L. Rev. 581 (1966). Nieharot, “Objective: Tax Avoidance; Clay Brown and The Three Party Sale and Leaseback,” 2 Vill. L.

Ah Pah Redwood Co. v. Commissioner

26 T.C. 1197 · United States Tax Court · Sep 28, 1956

See sec. 1796, supra; Brown, Personal Property sec. 164 (2d ed.). … McGinn v. Willey, 24 Cal. App. 303 , 141 Pac. 49 ; cf. Forbes v. City of Los Angeles, 101 Cal. App. 781 , 282 Pac. 528 ; 101 A. L. R. 923; see sec. 1724, supra.

Carborundum Co. v. Commissioner

74 T.C. 730 · United States Tax Court · Jul 21, 1980

See Beard v. Commissioner, 4 T.C. 756 (1945); Hobby v. Commissioner, 2 T.C. 980 (1943). … Johnson & Son, Inc. v. Commissioner, supra; Beard v. Commissioner, supra; Hobby v. Commissioner, supra. III.

Frentz v. Commissioner

44 T.C. 485 · United States Tax Court · Jun 28, 1965

William Frentz, Orville Brown, and Morris Brown. … Riley Investment Co. v. Commissioner, 311 U.S. 55 (1940), affirming 110 F. 2d 655 (C.A. 9, 1940), and a Memorandum Opinion of this Court. Cf. Simons v. United States, 208 F. Supp. 744 (1962).

Gray v. Commissioner

10 T.C. 590 · United States Tax Court · Apr 8, 1948

and Todd & Brown, Inc. … See Cohan v. Commissioner, 39 Fed. (2d) 540, 542.

Texas Learning Technology Group v. Commissioner

96 T.C. 686 · United States Tax Court · Apr 30, 1991

Petitioner is governed by a board of directors of 15 members. … Brown v. United States, 890 F.2d 1329, 1337 (5th Cir. 1989); Allied Fidelity Corp. v. Commissioner, 572 F.2d 1190, 1192 (7th Cir. 1978), affg. 66 T.C. 1068 (1976). Petitioner’s reliance on United States v.

Hudson v. Commissioner

20 T.C. 926 · United States Tax Court · Aug 25, 1953

Shirley Duncan Hudson, Petitioner, v. Commissioner of Internal Revenue, Respondent Hudson v. Commissioner Docket No. 38356 United States Tax Court 20 T.C. 926 ; 1953 U.S. Tax Ct. … Browning, Jr., Esq ., for the petitioner. A. Russell Beazley, Esq ., for the respondent. Arundell , Judge .

Monjar v. Commissioner

13 T.C. 587 · United States Tax Court · Oct 21, 1949

Reliance is placed in the main upon Hoe & Co. v. Commissioner, 30 Fed. (2d) 630, and Brown v. Commissioner, 54 Fed. (2d) 563. … The Hoe case and Brown case, supra, also Ernest Strong, 7 T. C. 953 , do not, in our view, parallel the situation here.

Crane Mills v. Commissioner

35 T.C. 580 · United States Tax Court · Jan 18, 1961

During the base period petitioner’s average annual production of ponderosa pine was a little over 17 million board feet compared with an average annual production in the United States of a little over 3 billion board feet … See also Crowell-Collier Publishing Co., 25 T.C. 1268, 1272 , aff'd. 259 F. 2d 860 ; Brown Pafer Mill Co., 23 T.C. 47, 70, 71 .

James R. Brown & Opal Freeman v. Commissioner

2018 T.C. Memo. 91 · United States Tax Court · Jun 21, 2018

BROWN AND OPAL FREEMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4900-15. Filed June 21, 2018. Kacie N.C. … Dorchester Indus., Inc. v. Commissioner, 108 T.C. at 330; Kronish v. Commissioner, 90 T.C. 684, 693 (1988); Smith v. Commissioner, T.C. Memo. 2009-33; Estate of Halder v. Commissioner, T.C. Memo. 2003-84; Manko v.

Audigier v. Commissioner

21 T.C. 665 · United States Tax Court · Feb 8, 1954

Cooper v. Commissioner, 197 F. 2d 951 ; United States v. McCormick, 67 F. 2d 867 ; Weagant v. Bowers, 57 F. 2d 679 ; Beck-Brown Realty Co., 46 B. T. A. 1225; Shell Employees' Benefit Fund, 44 B. T. … Petitioner apparently contends that the 1934 resolution of the board of trustees is evidence of such intent.