Case law

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.

McCurnin v. Commissioner

30 T.C. 143 · United States Tax Court · Apr 29, 1958

This serves to distinguish Swenson v. Thomas, 164 F. 2d 783 (C. … Nor is Fuller v. Hofferbert, 204 F. 2d 592 (C.

Hubert Transfer & Storage Co. v. Commissioner

7 T.C.M. 171 · United States Tax Court · Mar 31, 1948

Hubert Transfer and Storage Company v. Commissioner. Hubert Transfer & Storage Co. v. Commissioner Docket Nos. 12078, 13229. United States Tax Court 1948 Tax Ct. Memo LEXIS 224 ; 7 T.C.M. (CCH) 171 ; T.C.M. … v.

Cannon v. Commissioner

24 T.C.M. 1074 · United States Tax Court · Jul 26, 1965

Cannon and Helen Cannon v. Commissioner. Cannon v. Commissioner Docket No. 4818-63. United States Tax Court T.C. Memo 1965-205 ; 1965 Tax Ct. Memo LEXIS 127 ; 24 T.C.M. (CCH) 1074 ; T.C.M. … The petitioners left Denver on June 3, 1960, boarded a ship in Florida, and arrived in Lisbon on June 16, 1960. They boarded a ship in Copenhagen on September 7, 1960, and arrived in New York on September 16, 1960.

New Life Health Center v. Commissioner

57 T.C.M. 1063 · United States Tax Court · Jul 25, 1989

BURNS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent New Life Health Center v. Commissioner Docket Nos. 8372-83; 17828-84; 20874-84 United States Tax Court T.C. Memo 1989-369 ; 1989 Tax Ct. … The corporation held the first meeting of its board of directors on September 1, 1971. Deal was elected chairman of the board of directors and president and treasurer of the corporation.

Lowry v. Commissioner

5 T.C.M. 774 · United States Tax Court · Sep 6, 1946

John Lowry v. Commissioner. Lowry v. Commissioner Docket No. 6560. United States Tax Court 1946 Tax Ct. Memo LEXIS 88 ; 5 T.C.M. (CCH) 774 ; T.C.M. … In March 1933, the petitioner was a stockholder and a member of the board of directors of the *89 Mount Vernon Trust Company, hereinafter called the Trust Company, a banking corporation doing business at Mount Vernon, New

Wilkinson v. Commissioner

29 T.C. 421 · United States Tax Court · Dec 6, 1957

Coudon v. Tait, 56 F. 2d 208 . In United States v. Phellis, 257 U. … This same argument was rejected in De Coppet v.

Price v. Commissioner

88 T.C. 860 · United States Tax Court · Apr 9, 1987

.; Brown v. Commissioner, 85 T.C. 968, 998 (1985)); and the transaction must be one entered into for profit. Sec. 165(c); sec. 183. … Commissioner, 800 F.2d 266 (11th Cir. 1986), on appeal (9th Cir., Feb. 3, 1986; 5th Cir., Feb. 4, 1986; 7th Cir., Feb. 4, 1986); Brown v.

Chastain v. Commissioner

59 T.C. 461 · United States Tax Court · Dec 27, 1972

Read v. United States, 320 F. 2d 550, 553 (C.A. 5). … See Goodwin v. United States, 458 F. 2d 108, 109-111 (Ct. Cl.); Meissner v. United States, 364 F. 2d 409, 412 (Ct. Cl.); Read v. United States, 320 F. 2d 650, 563 (C.A. 6).

Berwind v. Commissioner

20 T.C. 808 · United States Tax Court · Jul 9, 1953

See Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . … Higgins v. Commissioner, 312 U. S. 212 ; Burnet v. Clark, supra.

Hampton v. Commissioner

38 T.C. 131 · United States Tax Court · Apr 24, 1962

In support of this contention he cites on brief Boscoe v. Commissioner, 215 F. 2d 478 (C.A. 5, 1954); Chamberlin v. Commissioner, 207 F. 2d 462 (C.A. 6, 1953) ; Caldwell v. … See also, United States v. Malcolm, 282 U.S. 792 (1931).

Sakol v. Commissioner

67 T.C. 986 · United States Tax Court · Mar 23, 1977

See, e.g., Harrison v. Schaffner, 312 U.S. 579 (1941); Helvering v. Horst, supra; Lucas v. Earl, 281 U.S. 111 (1930). … See, e.g., Cleveland Board of Education v. LaFleur, 414 U.S. 632 (1974); Vlandis v. Kline, 412 U.S. 441 (1973); U.S. Dept. of Agriculture v. Murry, 413 U.S. 508 (1973).

Northern Illinois College of Optometry v. Commissioner

2 T.C.M. 664 · United States Tax Court · Aug 23, 1943

Northern Illinois College of Optometry v. Commissioner. Northern Illinois College of Optometry v. Commissioner Docket No. 108632. United States Tax Court 1943 Tax Ct. Memo LEXIS 144 ; 2 T.C.M. (CCH) 664 ; T.C.M. … The petitioner's application for recognition as an approved college under the Navy V-5 and V-7 enlisted reserve plans for college students was approved by the Navy Department.

Jos. K., Inc. v. Commissioner

51 T.C. 584 · United States Tax Court · Jan 13, 1969

Christie v. Duluth, 82 Minn. 202 , 84 N.W. 754 . … Of these 115 loans, more than half were made to two separate builders, “Brown and Parker.”

Hunt Foods, Inc. v. Commissioner

17 T.C. 365 · United States Tax Court · Sep 21, 1951

Exchange National Bank v. … In Federal Reserve Bank v.

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.

Oliver Family Found. v. Commissioner

73 T.C.M. 2755 · United States Tax Court · May 8, 1997

Memo. 1997-220 UNITED STATES TAX COURT OLIVER FAMILY FOUNDATION, Petitioner v. … Rule 217(c);  - 5 - American New Covenant Church v. Commissioner, 74 T.C. 293, 304 (1980).

Harper v. Commissioner

23 T.C.M. 461 · United States Tax Court · Mar 18, 1964

Harper and Carol Harper v. Commissioner. Harper v. Commissioner Docket No. 1313-62. United States Tax Court T.C. Memo 1964-70 ; 1964 Tax Ct. Memo LEXIS 262 ; 23 T.C.M. (CCH) 461 ; T.C.M. … United Air Lines provided meals on board the airplane for the crew when the flight occurred during mealtime.

Weinberg v. Commissioner

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

In Bingler v. … In Magness v.

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.