Case law

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

Booth Newspapers, Inc. v. Commissioner

17 T.C. 294 · United States Tax Court · Sep 17, 1951

In the recent case of United States v. … In the case of Security Flour Mills Co. v.

Square D Co. v. Comm'r

121 T.C. 168 · United States Tax Court · Sep 26, 2003

On April 12, 1991, petitioner filed a petition with the Board of Governors of the U.S. … Co. v. Commissioner, a Memorandum Opinion of this Court dated Mar. 25, 1943; and Shasta Water Co. v. Commissioner, a Memorandum Opinion of the Board of Tax Appeals dated Feb. 6, 1942.

Suder v. Comm'r

108 T.C.M. 354 · United States Tax Court · Oct 1, 2014

for manufacturing prototype boards. … , and GTECH for manufacturing prototype boards.

General Aniline & Film Corp. v. Commissioner

3 T.C. 1070 · United States Tax Court · Jul 10, 1944

Among these are Bankers Trust Co. v. … A. 299, construing the excess profits tax law of 1921, which the Board, in following the Hymel case, found not materially different from that of 1918. Lowell & Andover R. R. Co., 8 B. T.

Estate of Montgomery v. Comm'r

56 T.C. 489 · United States Tax Court · Jun 14, 1971

Commissioner v. Keller’s State, supra; Helvering v. Tyler, supra; Old Colony Trust Co. v. Commissioner, 102 F. 2d 380 ; Ackerman v. Commissioner, supra. « * * * * * * The two contracts must be considered together. … Trust Co. v.

Morrison, Inc. v. Commissioner

51 T.C.M. 748 · United States Tax Court · Mar 31, 1986

for panel boards. … The kitchen panel boards in issue are thus distinguishable from the general equipment panel boards used to provide electricity to the remainder of the cafeteria. Central Citrus Co. v.

Kirwan v. Commissioner

68 T.C.M. 965 · United States Tax Court · Oct 18, 1994

We decided in Hodges v. … Rybak v. Commissioner , 91 T.C. 524 , 565 (1988) ; Patin v. Commissioner , 88 T.C. 1086 , 1130 (1987) , affd. without published opinion 865 F.2d 1264 (5th Cir. 1989) , affd. sub nom. Gomberg v.

Brickert v. Commissioner

37 T.C. 57 · United States Tax Court · Oct 19, 1961

None of the children ever paid their parents any amount specifically for board and lodging. … . * * * The cases of Kedas v. Kedas, supra; Brooks v. Gretz, supra; and Rinsch v.

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 ].

Four Twelve West Sixth Co. v. Commissioner

7 T.C. 26 · United States Tax Court · Jun 6, 1946

Melvering v. Alabama Asphaltic Limestone Co., 315 U. S. 179 , affirming 41 B. T. A. 324. … Michael Carpenter Co. v. Commissioner, 136 Fed. (2d) 51, affirming 47 B. T. A. 626.

Pratt v. Commissioner

64 T.C. 203 · United States Tax Court · May 8, 1975

Sverdrup, 14 T.C. 859, 866 (1950); Wegener v. Commissioner, 119 F. 2d 49 (5th Cir. 1941), affg. 41 B.T.A. 857 (1940), cert. denied 314 U.S. 643 (1941). … See also Thomas Browne Foster, 42 T.C. 974, 980 (1964). In our view, section 1.707-l(c), Income Tax Regs., is valid and in accordance with the provisions of section 707(c). Decisions will be entered for the respondent.

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).

Dunn Trust v. Commissioner

86 T.C. 745 · United States Tax Court · Apr 17, 1986

See 380 U.S. at 571 (quoting Helvering v. Hammel, 311 U.S. 504, 510-511 (1941)). [Knowlton v. Commissioner, 84 T.C. 160, 163 (1985) (quoting Commissioner v. Brown, 380 U.S. 563 (1965)).] … See Stephens, Inc. v. United States, 464 F.2d 53 , 65 n. 12 (8th Cir. 1972); Breech v. United States, 439 F.2d 409, 411 (9th Cir. 1971); Berghash v.

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.

Dingle-Clark Co. v. Commissioner

26 T.C. 782 · United States Tax Court · Jun 29, 1956

Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . … United States v. Safety Car Heating Co., 297 U. S. 88 ; Lucas v. American Code Co., 280 U. S. 445 ; Globe Corporation, 20 T. C. 299 ; Boston Elevated Railway Co., 16 T.

Shannon v. Commissioner

66 T.C.M. 1418 · United States Tax Court · Nov 23, 1993

Brown (Brown), attorney for petitioners, dated December 18, 1986, read in pertinent part as follows: Subject to Samuel and Elizabeth Shannon being able to obtain the necessary funds, our respective clients have agreed to … As we stated in Seay v. Commissioner , T.C.

Tonawanda Coke Corp. v. Commissioner

95 T.C. 124 · United States Tax Court · Aug 8, 1990

However, the board of directors of Donner-Hanna ultimately declined to make the purchase. On December 23, 1977, there was an explosion, and resulting fire, at the plant. … Gilman v. Commissioner, supra at 743.

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.

Gerling International Ins. Co. v. Commissioner

87 T.C. 679 · United States Tax Court · Sep 24, 1986

Maryland Casualty Co. v. United States, 251 U.S. 342, 347 (1920); Alsop v. Commissioner, 290 F.2d 726, 728 (2d Cir. 1961), affg. 34 T.C. 606 (1960). See also McGahen v. … substantially all the stock of Universale Reinsurance Company, Ltd, Zurich, Switzerland (hereinafter Universale); (2) At least from January 1, 1976 to the present and continuing, by virtue of his position as Chairman of the Board