Case law

Moriarty Commissioner

48 T.C.M. 1345 · United States Tax Court · Oct 9, 1984

Imbeau, Vice President and member of the Board of Directors of ULC Modesto. … Memo. 1982-96 ; Daly v. Commissioner, T.C. Memo. 1982-59 ; Kellman v. Commissioner, T.C.Memo. 1981-615 ; Riemers v. Commissioner, T.C. Memo. 1981-456 ; Brown v. Commissioner, T.C. Memo. 1980-553 ; Ross v.

Larry E. & Belinda Austin v. Commissioner

141 T.C. No. 18 · United States Tax Court · Dec 16, 2013

In Ludden v. … See James v.

Feinberg v. Commissioner

45 T.C. 635 · United States Tax Court · Mar 31, 1966

The petitioner had first heard of the plans to condemn the airport property in 1951 when a bill was passed by the board of aldermen of St. Louis. … See State v. Oakley, 354 Mo. 124 , 188 S.W. 2d 820 (1945).

Young v. Commissioner

16 T.C. 1424 · United States Tax Court · Jun 29, 1951

Young, Petitioner, v. Commissioner of Internal Revenue, Respondent Young v. Commissioner Docket No. 27096 United States Tax Court 16 T.C. 1424 ; 1951 U.S. Tax Ct. … On September 23, *136 1939, the board of directors of Publishers authorized that a final liquidating dividend in the amount of $ 24,706.93 be paid to petitioner. Charles K.

Ross Glove Co. v. Commissioner

60 T.C. 569 · United States Tax Court · Jul 23, 1973

Updike, 22 B.T.A. 12 (1931), the sole shareholder of a corporation was a member of tbe Chicago Board of Trade who concealed from the board the fact that he was trading for the corporation in his own name so as to save on … Co. v.

Ennis v. Commissioner

23 T.C. 799 · United States Tax Court · Jan 31, 1955

Holbrook, Administrator, Petitioner, v. Commissioner of Internal Revenue, Respondent Ennis v. Commissioner Docket No. 48653 United States Tax Court 23 T.C. 799 ; 1955 U.S. Tax Ct. … At the hearing, petitioner called a former president of the Lansing, *260 Michigan, Board of Realtors who had been actively engaged in the real estate business in that city since 1916.

Estate of Eversole v. Commissioner

39 T.C. 1113 · United States Tax Court · Mar 29, 1963

It will be observed that the statute does not require any special form of deficiency notice, Commissioner v. New York Trust Co., 54 F. 2d 468, 465 (C. A. 2, 1981), certiorari denied 285 U.S. 558 ; Commissioner v. … Commissioner v. New York Trust Co., supra; National Bank of Commerce, et ad., Trustees, 34 B.T.A. 119 ; Olsen v. Helvering, 88 F. 2d 650 , affirming a Memorandum Opinion of the Board of Tax Appeals.

Shea Co. v. Commissioner

53 T.C. 135 · United States Tax Court · Nov 3, 1969

* * ^1* * V * 10. … Westover v. Smith, supra; Susan J. Garter, supra.

Zenith Sportswear Co. v. Commissioner

28 T.C. 455 · United States Tax Court · May 27, 1957

Perrault v. Commissioner, 244 F. 2d 408 (C. A. 10, 1957). … Cohan v. Commissioner, 39 F. 2d 540 .

Pied Piper Shoe Co. v. Commissioner

28 T.C. 499 · United States Tax Court · May 28, 1957

management and supervision of its business was assigned to another shoe manufacturer, Huth & James, which was a substantial stockholder at that time in petitioner and which was represented by some of its officers on petitioner’s board … Sherman & Ellis, Inc. v. Indiana Mutual Casualty Co., (C. A. 1, 1930) 41 F. 2d 588 .

Missisquoi Corp. v. Commissioner

37 T.C. 791 · United States Tax Court · Jan 17, 1962

Compare Smith & Welton v. United States, supra. … Welch v. Helvering, 290 U.S. 111 (1933); Joseph V. Moriarty, 18 T.C. 327 (1952), affirmed per curiam 208 F. 2d 43 (C.A.D.C. 1953).

Pollard v. Comm'r

105 T.C.M. 1249 · United States Tax Court · Feb 6, 2013

Id. at 691 (quoting United States v. Am. … Graham v. Commissioner, 822 F.2d at 849; see Christiansen v. Commissioner, 843 F.2d at 420-421.

Cropland Chem. Corp. v. Commissioner

75 T.C. 288 · United States Tax Court · Nov 25, 1980

Wilson v. Commissioner, 17 B.T.A. 976 (1929); Klein v. Commissioner, 25 T.C. 1045 (1956); Farnsworth v. Commissioner, 29 T.C. 1131 (1958), affd. 270 F.2d 660 (3d Cir. 1959). … Lucas v. Ox Fibre Brush Co., 281 U.S. 115 (1930); R.J. Nicoll Co. v. Commissioner, 59 T.C. 37 (1972).

Champlain Coach Lines, Inc. v. Commissioner

1 T.C.M. 138 · United States Tax Court · Nov 24, 1942

Champlain Coach Lines, Inc. v. Commissioner. Champlain Coach Lines, Inc. v. Commissioner Docket No. 107815. United States Tax Court 1942 Tax Ct. Memo LEXIS 80 ; 1 T.C.M. (CCH) 138 ; T.C.M. … At a special meeting of petitioner's board of directors held on December 12, 1935, the action of its officers was ratified by the adoption of the following resolution: RESOLVED, that the officers of the Corporation be, and

Frisch v. Commissioner

87 T.C. 838 · United States Tax Court · Oct 28, 1986

See, e.g., Duncan v. Poythress, 777 F.2d 1508 (11th Cir. 1985), and Ellis v. Cassidy, 625 F.2d 227 (9th Cir. 1980). 8 In Duncan v. … See also Rybicki v. State Board of Elections, 584 F. Supp. 849 (N.D. Ill. 1984) (three-judge panel granting fees); contra Lawrence v. Staats, 586 F. Supp. 1375 (D. D.C. 1984) (fees denied). Pitts v.

Namrow v. Commissioner

33 T.C. 419 · United States Tax Court · Nov 30, 1959

Arnold Namrow and Lillian Namrow, Petitioners, v. Commissioner of Internal Revenue, Respondent. Jay C. Maxwell and Dorothy N. Maxwell, Petitioners, v. Commissioner of Internal Revenue, Respondent Namrow v. … Psychiatry is a medical specialty, recognized as such by the American Medical Association and by the Advisory Board for Medical Specialties in conjunction with the American Medical Association, the American Psychiatric Association

Betts v. Commissioner

62 T.C. 536 · United States Tax Court · Jul 29, 1974

In Whipple v. … Syer v. United States, 380 F. 2d 1009 (C.A. 4, 1967); United States v. Clark, 358 F. 2d 892 (C.A. 1, 1966), certiorari denied 385 U.S. 817 (1966); United States v. Byck, 325 F. 2d 551 (C.A. 5, 1963).

John C. Nordt Co. v. Commissioner

46 T.C. 431 · United States Tax Court · Jun 24, 1966

In Peters v. … This case is distinguishable upon its facts from Schner-Block Co. v.

Ocean Pool Supply Co. v. Commissioner

33 T.C.M. 784 · United States Tax Court · Jul 10, 1974

OCEAN POOL SUPPLY COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ocean Pool Supply Co. v. Commissioner Docket No. 1535-70. United States Tax Court T.C. Memo 1974-182 ; 1974 Tax Ct. … For the taxable years in issue, the board of directors consisted of E. L. Keuerleber, Joseph E. Colasuono and Lee Keuerleber. At the October 20, 1965, meeting the board voted E. L.

Zorro Tobacco Co. v. Commissioner

2 T.C.M. 21 · United States Tax Court · Apr 6, 1943

The Zorro Tobacco Co., Inc. v. Commissioner. Zorro Tobacco Co. v. Commissioner Docket No. 414 P.T. United States Tax Court 1943 Tax Ct. Memo LEXIS 370 ; 2 T.C.M. (CCH) 21 ; T.C.M. … A petition for review of such disallowance was filed with the Board of Review on December 16, 1941. 4.