Case law

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.

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).

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.

Kirk v. Commissioner

47 T.C. 177 · United States Tax Court · Nov 21, 1966

The Sixth Circuit, in its opinion in Gotfredson v. … McDonald v. Commissioner, supra; Fox v. Commissioner, (C.A. 4) 198 F. 2d 719 , affirming 16 T.C. 864 ; Estate of C. A. Smith, * * * [ 23 T.C. 690 ].

Kuris v. Commissioner

15 T.C.M. 854 · United States Tax Court · Jul 10, 1956

Michael Kuris and Helmi Kuris v. Commissioner. Kuris v. Commissioner Docket No. 55821. United States Tax Court T.C. Memo 1956-163 ; 1956 Tax Ct. Memo LEXIS 129 ; 15 T.C.M. (CCH) 854 ; T.C.M. … The only question for decision is whether petitioner was "away from home" in connection with his work during certain periods in 1952 and therefore entitled to deduct expenses for travel, board and lodging.

Diamond Gardner Corp. v. Commissioner

38 T.C. 875 · United States Tax Court · Sep 17, 1962

Helvering v. Wheeling Mold & Foundry Co., 71 F. 2d 719 ; California Iron Yards Corp. v. Commissioner, 82 F. 2d 776 ; Continental Baking Co. v. … Commissioner, supra; Continental Baking Co. v.

Zimco Electric Supply Co. v. Commissioner

30 T.C.M. 878 · United States Tax Court · Aug 25, 1971

Zimco Electric Supply Company v. Commissioner. J. B. Zimmerman, Jr., and Faye Zimmerman v. Commissioner. Zimco Electric Supply Co. v. Commissioner Docket Nos. 3729-67 and 3730-67. United States Tax Court T.C. … Notations such as "El Paso Products Bill Reagan & family" and "Brown Elect. Glenn Brown & family" were jotted down on some individual tabs from the club.

First Nat'l Bank v. Commissioner

10 T.C. 357 · United States Tax Court · Feb 25, 1948

First National Bank of Bellflower, Petitioner, v. Commissioner of Internal Revenue, Respondent First Nat'l Bank v. Commissioner Docket No. 9351 United States Tax Court 10 T.C. 357 ; 1948 U.S. Tax Ct. … United States v. White Dental Mfg. Co ., 274 U.S. 398 .

Anderson v. Commissioner

5 T.C. 1317 · United States Tax Court · Dec 27, 1945

Much the same argument as that advanced by petitioner has been answered adversely to him in Hubbell v. Commissioner, 150 Fed. (2d) 516, affirming 3 T. C. 626 . … Although not voting on the particular orders and resolutions, petitioner was present at every meeting of the boards of directors at which any action with respect to the trusts was taken.

Olmo v. Commissioner

38 T.C.M. 1112 · United States Tax Court · Jul 31, 1979

Sec. 1.401-1(b)(3), Income Tax Regs. ; Quality Brands, Inc. v. Commissioner, 67 T.C. 167 , 174 (1976) ; Loevsky v. … See Pulver Roofing Co. v. Commissioner, supra. Compare Lansons, Inc. v. Commissioner , supra .

Associates Inv. Co. v. Commissioner

59 T.C. 441 · United States Tax Court · Dec 20, 1972

See United States v. Village Corp., 298 F. 2d 816 (C.A. 4, 1962); Eastman, Gardiner & Co. v. Warren, 109 F. 2d 193 (C.A. 5, 1940); Helvering v. … Duerfeldt 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.

Berger v. Commissioner

7 T.C. 1339 · United States Tax Court · Dec 13, 1946

A. 83; Spinks Realty Co. v. Burnet, 62 Fed. (2d) 860. … Young v. Commissioner, 59 Fed. (2d) 691; Smith Real Estate Co. v. Page, 67 Fed. (2d) 462.

Weinberg v. Commissioner

64 T.C. 771 · United States Tax Court · Aug 4, 1975

In Bingler v. … In Magness v.

Appley v. Commissioner

39 T.C.M. 386 · United States Tax Court · Oct 23, 1979

Allen v. Commissioner, 72 T.C. 28 , 33 (1979) ; Golanty v. Commissioner, 72 T.C. (June 5, 1979) , on appeal (9th Cir. Aug. 31, 1979); Engdahl v. Commissioner, 72 T.C. (July 11, 1979) ; Dunn v. … Engdahl v. Commissioner, supra .

Perano v. Comm'r

130 T.C. 93 · United States Tax Court · May 7, 2008

See Helvering v. Le Gierse, 312 U.S. 531, 539 (1941); Wright v. Commissioner, T.C. … We said in Amerco & Subs. v.

Rodney, Inc. v. Commissioner

2 T.C. 1020 · United States Tax Court · Nov 24, 1943

Rodney, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent Rodney, Inc. v. Commissioner Docket No. 112173 United States Tax Court 2 T.C. 1020 ; 1943 U.S. Tax Ct. … The board of directors of Rodney, Inc., which held all of the stock of Gladstone, decided that Gladstone should be liquidated, and passed a resolution to that effect.

Estate of Hessian v. Commissioner

3 T.C.M. 1114 · United States Tax Court · Oct 24, 1944

Peck, Executrix, Petitioner, v. … Peck, Executrix, Petitioner, v.

Baggett v. Commissioner

62 T.C.M. 333 · United States Tax Court · Aug 5, 1991

Estate of Linderme v. Commissioner , supra at 308-309 ; Estate of Garner v. Commissioner , T.C. Memo 1982-481 ; Estate of Douglas v. Commissioner , T.C. … Tubbs v. United States , supra at 1406 .