Case law

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

Asphalt Industries, Inc. v. Commissioner

46 T.C. 622 · United States Tax Court · Aug 19, 1966

In 1950, Artelt sold his remaining 50-percent interest in Asphalt to Conrad V. Anderson, Jr. … They constituted two of the three officers of the corporation and were a majority of its board of directors.

Manassas Airport Industrial Park, Inc. v. Commissioner

66 T.C. 566 · United States Tax Court · Jun 24, 1976

Petitioner’s board of directors met on March 7,1968, to consider the offer. … On July 24, 1968, petitioner’s board of directors met to consider the failure of Area Investments to meet its obligations under contracts 1 through 4.

Niedermeyer v. Commissioner

62 T.C. 280 · United States Tax Court · Jun 6, 1974

Kruse Grain & Milling v. … Commissioner v. Brown, 380 U.S. 563, 570-571 (1965).

Estate of Douglas v. Commissioner

32 T.C.M. 5 · United States Tax Court · Jan 3, 1973

Commissioner v. Estate of Church, 335 U.S. 632 (1949) . … Guynn v. United States, 437 F.2d 1148 (C.A. 4, 1971); Skinner's Estate v. United States, 316 F.2d 517 (C.A. 3, 1963); McNichol's Estate v. Commissioner, supra ; Estate of Ethel R. Kerdolff, supra ; Estate of Marie J.

Hancock Academy of Savannah, Inc. v. Commissioner

69 T.C. 488 · United States Tax Court · Dec 19, 1977

See Shiffman v. Commissioner, 32 T.C. 1073, 1079-1080 (1959); Estate of Howes v. Commissioner, 30 T.C. 909, 920-926 (1958), affd. sub nom. Commissioner v. Johnson, 267 F.2d 382 (1st Cir. 1959); Ohio Furnace Co. v. … Staab v. Commissioner, 20 T.C. 834, 840 (1953).

Southern Pacific Transp. Co. v. Commissioner

84 T.C. 387 · United States Tax Court · Mar 12, 1985

However, in United States v. … See Southern Pacific Co. v.

Boschma v. Commissioner

24 T.C.M. 324 · United States Tax Court · Mar 24, 1965

Hessell Boschma and Louise Boschma v. Commissioner. Boschma v. Commissioner Docket No. 89977. United States Tax Court T.C. Memo 1965-63 ; 1965 Tax Ct. Memo LEXIS 268 ; 24 T.C.M. (CCH) 324 ; T.C.M. … Holland v. United States, 348 U.S. 121 ; Schwarzkopf v. Commissioner, 246 F. 2d 731 . There are other indicia of fraud in the record.

Minden Compress Co. v. Commissioner

3 T.C.M. 798 · United States Tax Court · Aug 4, 1944

Minden Compress Company, Inc. v. Commissioner. Minden Compress Co. v. Commissioner Docket No. 109431. United States Tax Court 1944 Tax Ct. Memo LEXIS 151 ; 3 T.C.M. (CCH) 798 ; T.C.M. … Failing in this, and the stockholders assenting, the board of directors voted a 60 percent assessment on the outstanding capital stock.

Electric Materials Co. v. Commissioner

26 T.C. 997 · United States Tax Court · Aug 31, 1956

The Electric Materials Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Electric Materials Co. v. Commissioner Docket No. 54922 United States Tax Court 26 T.C. 997 ; 1956 U.S. Tax Ct. … The board of directors, on March 8, 1946, authorized the abandonment of the power plant and the substitution of an automatic low-pressure heating system.

Lakeview Hospice Care, Inc.

United States Tax Court · Oct 9, 2025

See Clayton v. … See Helvering v.

Lysek v. Commissioner

34 T.C.M. 1267 · United States Tax Court · Sep 22, 1975

He cites Helvering v. … See White v. United States, 305 U.S. 281 (1938) ; Huene v. United States, 247 F. Supp. 564 , 570 (S.D. N.Y. *107 , 1965).

Wachter v. Comm'r

142 T.C. 140 · United States Tax Court · Mar 11, 2014

Co. v. Commissioner, 95 T.C. 156, 161 (1990) (quoting United States v. … In Irby v.

Los Angeles Towel Serv. Co. v. Commissioner

8 T.C.M. 847 · United States Tax Court · Sep 14, 1949

Los Angeles Towel Service Company, a California corporation v. Commissioner. Los Angeles Towel Serv. Co. v. Commissioner Docket No. 13581. United States Tax Court 1949 Tax Ct. Memo LEXIS 76 ; 8 T.C.M. (CCH) 847 ; T.C.M. … McGonigal, Chairman of the Board 8,062.50 W.R.

Stewart v. Commissioner

8 T.C.M. 998 · United States Tax Court · Nov 22, 1949

Kirk Stewart v. Commissioner. Stewart v. Commissioner Docket No. 19056. United States Tax Court 1949 Tax Ct. Memo LEXIS 31 ; 8 T.C.M. (CCH) 998 ; T.C.M. … Okie, a member of the Audit Review Board of the office of the Collector of Internal Revenue of the District of Michigan.

Braun v. Commissioner

30 T.C.M. 624 · United States Tax Court · Jun 16, 1971

Braun v. Commissioner. Braun v. Commissioner Docket Nos. 1634-70, 5234-70. United States Tax Court T.C. Memo 1971-144 ; 1971 Tax Ct. Memo LEXIS 191 ; 30 T.C.M. (CCH) 624 ; T.C.M. (RIA) 71144 ; June 16, 1971 , Filed F. … During May 1969, a resolution was adopted by the board of directors of the corporation wherein a method of repayment by the petitioner was formulated.

Browning v. Commissioner

33 T.C.M. 429 · United States Tax Court · Mar 28, 1974

BROWNING and VELETTE BROWNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Browning v. Commissioner Docket No. 3762-72. United States Tax Court T.C. Memo 1974-80 ; 1974 Tax Ct. Memo LEXIS 243 ; 33 T.C.M. … Browning. Respondent *244 issued a joint notice of deficiency in this case on February 25, 1972.

Virginia Stevedoring Corp. v. Commissioner

30 T.C. 996 · United States Tax Court · Jul 31, 1958

On September 26, 1949, the board of directors and stockholders of Union held a joint meeting and adopted a resolution wherein it was resolved that the corporation liquidate its business and that upon the completion of.the … Pillar Rock Paching Co. v. Commissioner, 90 F. 2d 949 (C. A. 9, 1937), affirming 34 B. T. A. 571.

Estate of Thompson v. Commissioner

89 T.C. 619 · United States Tax Court · Sep 17, 1987

Maryland National Bank v. Merson, 249 Md. 353 , 239 A.2d 905 (1968); see also Shipley v. Crouse, 279 Md. 613 , 370 A.2d 97 (1977). … See Estate of Frieders v. Commissioner, 687 F.2d 224 (7th Cir. 1982), affg. a Memorandum Opinion of this Court; Estate of Brown v. Commissioner, 425 F.2d 1406 (5th Cir. 1970), affg. a Memorandum Opinion of this Court.

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.