Case law

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 .

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.

Scott v. Commissioner

9 T.C.M. 932 · United States Tax Court · Oct 24, 1950

James Frank Scott v. Commissioner. Scott v. Commissioner Docket No. 26954. United States Tax Court 1950 Tax Ct. Memo LEXIS 67 ; 9 T.C.M. (CCH) 932 ; T.C.M. (RIA) 50248 ; October 24, 1950 *67 James Frank Scott, pro se. … During that time she paid to Edith Countess $3.50 a week for her entire room and board. The only income she had during the seven months was furnished by the petitioner, in the total amount of $175.

Raymond K. Knox v. Commissioner

7 T.C.M. 244 · United States Tax Court · Apr 30, 1948

Knox v. Commissioner. Raymond K. Knox v. Commissioner Docket No. 13125. United States Tax Court 1948 Tax Ct. Memo LEXIS 200 ; 7 T.C.M. (CCH) 244 ; T.C.M. (RIA) 48068 ; April 30, 1948 *200 Raymond K. Knox, pro se. … Therefore, his board and lodging while in Washington is not deductible as a business expense. ; .

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.

Lakeview Hospice Care, Inc.

United States Tax Court · Oct 9, 2025

See Clayton v. … See Helvering 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.

Richard N. Brogan v. Commissioner

2013 T.C. Summary Opinion 95 · United States Tax Court · Nov 26, 2013

Sec. 72(e)(1)(A), (5)(A), (C); Brown v. Commissioner, 693 F.3d 765, 768 (7th Cir. 2012), aff’g T.C. Memo. 2011-83; Sanders v. Commissioner, T.C. Memo. 2010-279; sec. 1.72-11(d), Income Tax Regs. … See sec. 72(c)(4) (defining the annuity starting date); Brown v. Commissioner, T.C.

Dawson-Spatz Packing Co. v. Commissioner

34 T.C. 507 · United States Tax Court · Jun 16, 1960

Dawson-Spatz Packing Company (Formerly Dawson Packing Company), Petitioner, v. Commissioner of Internal Revenue, Respondent Dawson-Spatz Packing Co. v. … Bernard Brown, Esq ., for the petitioner. Arthur Clark, Jr., Esq ., for the respondent. Forrester, Judge .

Central Natl. Bank of Cleveland v. Commissioner

1 T.C.M. 269 · United States Tax Court · Dec 22, 1942

Wilson, Deceased v. Commissioner. Central Natl. Bank of Cleveland v. Commissioner Docket No. 9961. United States Tax Court 1942 Tax Ct. Memo LEXIS 19 ; 1 T.C.M. (CCH) 269 ; T.C.M. (RIA) 43058 ; 12/22/1942 *19 Walker H. … The Board's decision was reversed and set aside by mandate of the United States Circuit Court of Appeals for the Sixth Circuit which remanded this proceeding to the Board of Tax Appeals for further hearing for the purpose

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.

Way Engineering Co. v. Commissioner

34 T.C.M. 210 · United States Tax Court · Feb 25, 1975

WAY ENGINEERING COMPANY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Way Engineering Co. v. Commissioner Docket No. 8249-72 United States Tax Court T.C. Memo 1975-32 ; 1975 Tax Ct. … C., Norman and Bill incorporated the family business in 1958 and constituted the original board of directors.

Buehner v. Commissioner

65 T.C. 723 · United States Tax Court · Jan 19, 1976

Burde v. Commissioner , 352 F. 2d 995 (C.A. 2, 1965). … Pepper v. Litton , 308 U.S. 295 (1939) ; Grace v. Grace National Bank of New York , 465 F. 2d 1068 (1972) ; S.C. *747 ., 63 T.C. 778 (1975) ; Daniel D. Palmer , 62 T.C. 684 (1974) ; Hansen v.

Estate of Kluener v. Commissioner

72 T.C.M. 1326 · United States Tax Court · Nov 25, 1996

At a January 16, 1990, meeting of APECO's board, Mr. … Stewart v. Commissioner, 714 F.2d 977, 991-992 (9th Cir. 1983), affg. T.C. Memo. 1982-209; Hallowell v. Commissioner, 56 T.C. 600, 607-609 (1971); Palmer v.

Albert S. Swartz, Alleged Transferee v. Commissioner

12 T.C.M. 430 · United States Tax Court · Apr 21, 1953

The petitioner relies upon the United States v. Brown, 86 Fed. (2d) 798 . The respondent determined deficiencies in income taxes and fraud penalties against the petitioner personally on March 3, 1949. … Unlike the factual situation presented by United States v. Brown, supra , the determination of the personal liability has not been reduced to judgment nor has the respondent irrevocably elected to pursue that remedy.

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).

Herkness v. Commissioner

14 T.C.M. 1040 · United States Tax Court · Sep 27, 1955

Herkness v. Commissioner. Herkness v. Commissioner Docket No. 50606. United States Tax Court T.C. Memo 1955-262 ; 1955 Tax Ct. Memo LEXIS 75 ; 14 T.C.M. (CCH) 1040 ; T.C.M. … They were both on the board of directors of CarbonBlack Export Company.

Idaho First Nat'l Bank v. Commissioner

95 T.C. 185 · United States Tax Court · Aug 23, 1990

Moore’s board of directors promulgated formal investment guidelines. The maturity dates of certain assets jn OFB’s investment portfolio exceeded these guidelines. … Similarly, in Honeywell, Inc. v.

Estate of Paxton v. Commissioner

44 T.C.M. 771 · United States Tax Court · Aug 9, 1982

Corp v. … Co. v.