Case law

Kelham v. Commissioner

13 T.C. 984 · United States Tax Court · Dec 20, 1949

In Commissioner v. … In Foley Securities Corporation v.

Lawrence v. Commissioner

27 T.C. 713 · United States Tax Court · Jan 25, 1957

Uptegrove Lumber Co. v. Commissioner, 204 F. 2d 570 ; Deakman-Wells Co. v. Commissioner, 213 F. 2d 894 , reversing 20 T. C. 610 ; Goodenow v. Commissioner, 238 F. 2d 20 , reversing 25 T. C. 1 ; Reis v. … The Supreme Court affirmed, after granting certiorari, because of alleged conflict with Pollak v. Commissioner, (C. A. 3) 209 F. 2d 57 , reversing 20 T. C. 376 ; Edwards v. Allen, (C. A. 5) 216 F. 2d 794 ; Cudlip v.

Cunningham v. Commissioner

44 T.C. 103 · United States Tax Court · Apr 27, 1965

In support of his determination respondent places chief reliance on Burrell Groves, Inc., 22 T.C. 1134 (1954), affd. 223 F. 2d 526 (C.A. 5, 1955); Boca Ratone Co. v. … The court held, reversing the Tax Court (then the Board of Tax Appeals), that the reacquisition of the property by the vendors and the release of the vendees from their obligation on the installment notes, while it constituted

Wachner v. Commissioner

69 T.C.M. 1982 · United States Tax Court · Mar 2, 1995

for services on other boards of directors. * * * K. … Kirkland & Ellis 100 Reavis & McGrath 100 Total 2,250 * Board member. Board members to receive $ 12,000 retainer plus $ 2,000 board meeting plus $ 1,000 per committee meeting if held on a different day.

Cedar Park Cemetery Ass'n, Inc. v. Commissioner

8 T.C.M. 177 · United States Tax Court · Mar 11, 1949

Cedar Park Cemetery Association, Inc. v. Commissioner. Cedar Park Cemetery Ass'n, Inc. v. Commissioner Docket No. 16274. United States Tax Court 1949 Tax Ct. Memo LEXIS 242 ; 8 T.C.M. (CCH) 177 ; T.C.M. … Regulations 103, section 19.22(a)-11; Hollywood, Inc., 10 T.C. 175 , acq. 1948- 1 C.B., 2 ; Heiner v. Mellon, 304 U.S. 271 ; Leake v.

Greene Motor Co. v. Commissioner

5 T.C. 314 · United States Tax Court · Jun 27, 1945

See Commissioner v. Heininger, 320 U. S. 467 . … Williams v. First National Bank, 216 U. S. 595 ; Miller v. Pyrites Co., 71 Fed. (2d) 491. In United States v.

Burney v. Commissioner

4 T.C. 449 · United States Tax Court · Dec 11, 1944

Faulkner v. Irving Trust Co., 246 N. Y. S. 313; Meyer v. Bank of Manhattan Trust Co., 249 N. Y. S. 640 ; 65 Corpus Juris 344. … And the following Texas cases decided thereunder: City of Stamford v. King (Tex. 1940), 144 S. W. (2d) 923 ; Gulf Prod. Co. v. Continental Oil Co., 132 S. W. (2d) 653 , 563; Laborde v.

Gibbon v. Commissioner

19 T.C. 78 · United States Tax Court · Oct 27, 1952

Fitz Gibbon, Petitioner, v. Commissioner of Internal Revenue, Respondent Gibbon v. Commissioner Docket No. 31934 United States Tax Court 19 T.C. 78 ; 1952 U.S. Tax Ct. … A special meeting of the board of directors of the Company was held on December 17, 1946, *71 one day after the execution of such agreement. The board declared a $ 15 dividend per share of common stock at that meeting.

W. W. Davenport v. Commissioner

9 T.C.M. 88 · United States Tax Court · Feb 8, 1950

Davenport v. Commissioner. H. Marie Davenport v. Commissioner. W. W. Davenport v. Commissioner Docket Nos. 19435, 19436. United States Tax Court 1950 Tax Ct. Memo LEXIS 280 ; 9 T.C.M. (CCH) 88 ; T.C.M. … "The action of the Board of Directors on June 16, 1919, is as follows: 'It being the desire of the Board of Directors to liberalize benefits to employees in the form of insurance and pensions as authorized by this Board March

Bennett Paper Corp. & Subsidiaries v. Commissioner

78 T.C. 458 · United States Tax Court · Mar 29, 1982

In Goodwin v. … Security Flour Mills Co. v. Commissioner, 321 U.S. 281 (1944); Dixie Pine Products Co. v. Commissioner, 320 U.S. 516 (1944); Brown v. Helvering, 291 U.S. 193 (1934); Putoma Corp. v.

Sandoval Zinc Co. v. Commissioner

29 T.C. 1055 · United States Tax Court · Feb 28, 1958

In Helvering v. … Helvering v. Winmill, supra .

Arc Realty Co. v. Commissioner

34 T.C. 484 · United States Tax Court · Jun 15, 1960

See Trinity Corporation v. Commissioner, 127 F. 2d 604 (C.A. 5, 1942), affirming 44 B.T.A. 1219 ; Heiner v. Gwinner, supra; Kline v. Commissioner, supra. … Co. v.

Schiefer Elec. Co. v. Commissioner

5 T.C.M. 603 · United States Tax Court · Jul 18, 1946

Schiefer Electric Co., Inc. v. Commissioner. Schiefer Elec. Co. v. Commissioner Docket No. 7480. United States Tax Court 1946 Tax Ct. Memo LEXIS 137 ; 5 T.C.M. (CCH) 603 ; T.C.M. … Schiefer's salary for 1941 was $13,200 and was authorized by the Board of Directors.

Jones v. Commissioner

2 T.C. 924 · United States Tax Court · Oct 25, 1943

Noel v. Parrott, 15 Fed. (2d) 669; certiorari denied, 273 U. S. 754 ; Old Colony Trust Co. v. Commissioner, 279 U. S. 730 ; Lucas v. Ox Fibre Box Co., 281 U. S. 115 ; Commissioner v. … Respondent cites Lucas v. Earl, 281 U. S. 111 ; Helvering v. Horst, 311 U. S. 112 ; Helvering v. Eubank, 311 U.

Knox v. Commissioner

1 T.C. 575 · United States Tax Court · Feb 11, 1943

Knox, Petitioner, v. Commissioner of Internal Revenue, Respondent Knox v. Commissioner Docket No. 107622 United States Tax Court 1 T.C. 575 ; 1943 U.S. Tax Ct. … On August 7, 1935, petitioner transferred additional securities to the trustees, and for that year reported and paid a gift tax of $ 144,929.73, and, pursuant to decision of the Board of Tax Appeals, a deficiency of $ 1,335

Estate of Salsbury v. Commissioner

34 T.C.M. 1441 · United States Tax Court · Nov 10, 1975

Blanchard v. United States, 291 F. Supp. 348 (S.D. Iowa 1968) . … However, in Olson v.

Trinova Corp. v. Commissioner

108 T.C. 68 · United States Tax Court · Feb 27, 1997

Earlier that year, on July 25, 1985, the board of directors of LOF approved the transfer of the glass business to a wholly owned subsidiary for valid business reasons. … In Brown v.

ASAT, Inc. v. Commissioner

108 T.C. 147 · United States Tax Court · Mar 31, 1997

NLRB v. … Jackson v. Commissioner, 86 T.C. 492, 539 (1986), affd. on other issues 864 F.2d 1521 (10th Cir. 1989); Brown v. Commissioner, 47 T.C. 399, 410 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968).

Pearson v. Commissioner

4 T.C. 218 · United States Tax Court · Oct 20, 1944

In Penrose v. United States, 18 Fed. … In Penrose v.

Pauli v. Comm'r

49 T.C.M. 42 · United States Tax Court · Nov 9, 1984

for three board members. … vote of 2 of the 3 Board members for passage.