Case law

CF Indus., Inc. v. Commissioner

62 T.C.M. 1249 · United States Tax Court · Nov 25, 1991

Each shareholder patron owns one share of CF's common stock and the board of directors is composed of one representative from each of the shareholder patrons. … Brown, senior vice president in charge of the Special Industries Group at the Harris Trust and Savings Bank in Chicago.

Alberto Garcia, Jr.

United States Tax Court · May 19, 2025

The Board of Tax Appeals found the circumstances insufficient to support a successful collateral attack. Id. Unlike the petitioner in Garcin, Mr. … Congress first granted the Board of Tax Appeals (the predecessor to the Tax Court) jurisdiction to “redetermine” deficiencies and additions to tax in 1924. Porter, 130 T.C. at 119 (citing Ewing v.

Knevelbaard v. Commissioner

74 T.C.M. 161 · United States Tax Court · Jul 21, 1997

Brown and Helen Joan Brown, docket No. 22528-94; Arnold Leroy Souza and Rosemary Souza, docket No. 22529-94; Vernon C. Christian and June C. Christian, docket No. 22530-94; and Phillip A. … In Robinson v.

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.

National Starch & Chemical Corp. v. Commissioner

52 T.C.M. 804 · United States Tax Court · Oct 20, 1986

Kust and Geoffrey Rowland Sayre *89 Brown, for the petitioner. Richard J. Sapinski , for the respondent. … Pascal, chairman of petitioner's board of directors.

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).

Joy Manufacturing Co. v. Commissioner

23 T.C. 1082 · United States Tax Court · Mar 31, 1955

United States v. Anderson, 269 U. S. 422 . … Spring City Foundry Co. v. Commissioner, 292 U. S. 182 .

Van Oss v. Commissioner

25 T.C.M. 403 · United States Tax Court · Apr 7, 1966

Katrina Van Oss v. Commissioner. Murray M. Salzberg v. Commissioner. Van Oss v. Commissioner Docket Nos. 3945-63, 2880-64. United States Tax Court T.C. Memo 1966-72 ; 1966 Tax Ct. Memo LEXIS 209 ; 25 T.C.M. … In the event that the children attend a boarding school where they receive board and meals, and the cost of such boarding schools, including tuition and board exceeds $1,250.00 per year per child, the Husband will reimburse

Peebles v. Commissioner

5 T.C. 14 · United States Tax Court · May 4, 1945

Peebles, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent Peebles v. Commissioner Docket No. 4512 United States Tax Court 5 T.C. 14 ; 1945 U.S. Tax Ct. … See and compare Chisholm v. Commissioner , 79 Fed. (2d) 14 ; certiorari denied, 296 U.S. 641 ; Commissioner v. Court *23 ., 324 U.S. 331 ; Harrison v. Schaffner , 312 U.S. 579 ; Adolph Weil , 31 B. T.

King v. Commissioner

55 T.C. 677 · United States Tax Court · Jan 28, 1971

Joseph V. Rafferty, supra at 499 . … In Murdock v.

Hunt v. Commissioner

58 T.C.M. 965 · United States Tax Court · Dec 18, 1989

HUNT, JR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hunt v. … Horn v. Commissioner , 90 T.C. 908 , 933 (1988) ; Rose v. Commissioner , supra at 414 .

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).

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.

Jetty v. Commissioner

44 T.C.M. 373 · United States Tax Court · Jul 7, 1982

JETTY AND BILLIE JETTY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jetty v. Commissioner Docket No. 5383-79. United States Tax Court T.C. Memo 1982-378 ; 1982 Tax Ct. Memo LEXIS 363 ; 44 T.C.M. … See Fairburn v. Commissioner, ↩ T.C. memo. 1969-77 5.

Sommerfeld Machine Co. v. Commissioner

15 T.C. 453 · United States Tax Court · Oct 10, 1950

Sommerfeld Machine Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Sommerfeld Machine Co. v. Commissioner Docket No. 16040 United States Tax Court 15 T.C. 453 ; 1950 U.S. Tax Ct. … The board was composed of Karl, Frank, and Agnes until 1937, when Agnes was replaced by Pauline.

University of Massachusetts Medical School Group Practice v. Commissioner

74 T.C. 1299 · United States Tax Court · Sep 16, 1980

Mabee Petroleum Corp. v. United States, 203 F.2d 872 (5th Cir. 1953); B.H.W. Anesthesia Foundation, Inc v. Commissioner, 72 T.C. 681 (1979); Pulpit Resource v. Commissioner, 70 T.C. 594 (1978). … Anesthesia Foundation, Inc. v.

Alexander v. Comm'r

2011 T.C. Summary Opinion 48 · United States Tax Court · Apr 12, 2011

Alexander participated in the National Board Certified Teacher process. Although Mr. … Alexander’s original National Board Certified Teacher certification process.

Inaja Land Co. v. Commissioner

9 T.C. 727 · United States Tax Court · Oct 21, 1947

Inaja Land Company, Ltd., a Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Inaja Land Co. v. Commissioner Docket No. 9036 United States Tax Court 9 T.C. 727 ; 1947 U.S. Tax Ct. … The test is as stated by this Court in Farmers' & Merchants' Bank v. Commissioner, supra , and approved in Swastika Oil & Gas Company v.