Case law

Johnson v. Commissioner

24 T.C. 107 · United States Tax Court · Apr 29, 1955

Referring to Gregory v. Helvering, 293 U. … Interstate Transit Lines v. Commissioner, 319 U.

Wolfe v. Commissioner

54 T.C. 1707 · United States Tax Court · Sep 1, 1970

Wardwell, 35 T.C. 443 ; Bogardus v. Commissioner, 302 U.S. 34, 41 ; Commissioner v. Duberstein, 363 U.S. 278 . In Commissioner v. … DeJong v. Commissioner, supra.

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.

Milenbach v. Commissioner

106 T.C. 184 · United States Tax Court · Mar 28, 1996

In Armstrong Knitting Mills v. Commissioner, 19 B.T.A. 318 (1930), the Board of Tax Appeals considered a situation similar to the one involved here. … See Bresler v.

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.

Taylor v. Commissioner

25 T.C.M. 180 · United States Tax Court · Feb 14, 1966

Commissioner v. Court Holding Co., supra. See and compare United States v. Cumberland Public Service Co., 338 U.S. 451 (1950) . See also National Carbide Corporation v. Commissioner, 336 U.S. 422 . S. … Planning Board and applicable public authority.

Messer v. Commissioner

52 T.C. 440 · United States Tax Court · Jun 16, 1969

James Poro , 39 T.C. 641 (1963) ; Novo Trading Corporation v. Commissioner , 113 F. 2d 320 *450 (C.A. 2, 1940); Commissioner v. Henry Hess Co ., 210 F. 2d 553 (C.A. 9, 1953); and Herbert v. Riddell , 103 F. … Petitioners rely on Gensinger v.

Estate of Cooper v. Commissioner

20 T.C.M. 774 · United States Tax Court · May 29, 1961

Cooper, surviving spouse v. Commissioner. Sarah C. Masterton v. Commissioner. Paterson Vehicle Company v. Commissioner. Estate of Cooper v. Commissioner Docket Nos. 82510, 83014, 88029. United States Tax Court T.C. … Commissioner v. Duberstein, 363 U.S. 278 , 285 .

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.

De Martino v. Commissioner

51 T.C.M. 1278 · United States Tax Court · Jun 30, 1986

Sec. 1.165-1(b), Income Tax Regs. ; Brown v. Commissioner, 85 T.C. 968 , 998 (1985) . *370 See Gregory v. Helvering, 293 U.S. 465 (1935) . … Perlin v. Commissioner, 86 T.C. 388 (1986) . See United States v. Winograd, 656 F.2d 279 , 281 (7th Cir. 1981) , cert. denied sub nom. Siegel v. United States, 455 U.S. 989 (1982) ; Brown v.

Dixie Grain Co. v. Commissioner

5 T.C.M. 887 · United States Tax Court · Oct 23, 1946

The Dixie Grain Company v. Commissioner. Dixie Grain Co. v. Commissioner Docket No. 6552. United States Tax Court 1946 Tax Ct. Memo LEXIS 52 ; 5 T.C.M. (CCH) 887 ; T.C.M. … Woosley, constituting a majority of the members of the board. The following minutes were unanimously adopted: January 10, 1941.

Sutter v. Commissioner

21 T.C. 170 · United States Tax Court · Oct 30, 1953

Sutter, Petitioner, v. Commissioner of Internal Revenue, Respondent. Richard A. Sutter and Elizabeth H. Sutter, Petitioners, v. Commissioner of Internal Revenue, Respondent Sutter v. … Expenditures for entertainment on board petitioner's cruiser in the year 1948 amounted to $ 782.

B. Manischewitz Co. v. Commissioner

10 T.C. 1139 · United States Tax Court · Jun 22, 1948

Manischewitz Company, Petitioner, v. Commissioner of Internal Revenue, Respondent B. Manischewitz Co. v. Commissioner Docket No. 13236 United States Tax Court 10 T.C. 1139 ; 1948 U.S. Tax Ct. … Brown, Esq ., and Armand Drexler, Esq ., for the petitioner. Hobby H. McCall, Esq ., for the respondent. Opper , Judge .

Oppewal v. Commissioner

30 T.C.M. 1177 · United States Tax Court · Oct 28, 1971

Oppewal v. Commissioner. Oppewal v. Commissioner Docket No. 7960-70 SC. United States Tax Court T.C. Memo 1971-273 ; 1971 Tax Ct. Memo LEXIS 55 ; 30 T.C.M. (CCH) 1177 ; T.C.M. … The bylaws further provided that the Educational Committee "shall also supervise the work of soliciting and collecting funds, and shall render periodically a report to the board of those parents or guardians who are delinquent

Soares v. Commissioner

50 T.C. 909 · United States Tax Court · Sep 19, 1968

James Soares and Patricia Soares, Petitioners v. Commissioner of Internal Revenue, Respondent Soares v. Commissioner Docket No. 2722-67 United States Tax Court 50 T.C. 909 ; 1968 U.S. Tax Ct. … Brown's Sons Co ., 10 T.C. 840 , 851 ; Gibbs & Hudson, Inc ., 35 B.T.A. 205 , 211 .

Orlowski v. Commissioner

8 T.C.M. 276 · United States Tax Court · Mar 22, 1949

Helen Orlowski v. Commissioner. Orlowski v. Commissioner Docket No. 16181. United States Tax Court 1949 Tax Ct. Memo LEXIS 237 ; 8 T.C.M. (CCH) 276 ; T.C.M. (RIA) 49060 ; March 22, 1949 *237 Llewellyn A. … She kept a brown bag containing usually about $2,500 for this purpose.

Schenley Industries, Inc. v. Commissioner

42 T.C. 129 · United States Tax Court · Apr 15, 1964

Tucker v. Alexander , 275 U.S. 228 (1927) ; *205 United States v. Memphis Cotton Oil Co ., 288 U.S. 62 (1933) ; United States v. Garbutt Oil Co ., 302 U.S. 528 (1938) ; United States v. … Kales , 314 U.S. 186 (1941) ; Angelus Milling Co. v.

Parsons v. Commissioner

4 T.C. 525 · United States Tax Court · Dec 27, 1944

Parsons, Petitioners, v. Commissioner of Internal Revenue, Respondent. Harold B. Niver, Petitioner, v. Commissioner of Internal Revenue, Respondent Parsons v. … See United States v. White Dental Mfg. Co ., 274 U.S. 398 .

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.

Floyd v. Commissioner

14 T.C.M. 835 · United States Tax Court · Jul 26, 1955

Floyd v. Commissioner. Floyd and Company, Inc. v. Commissioner. Floyd v. Commissioner Docket Nos. 49815, 49816. United States Tax Court T.C. Memo 1955-209 ; 1955 Tax Ct. Memo LEXIS 129 ; 14 T.C.M. (CCH) 835 ; T.C.M. … All of the stockholders were members of the board of directors, and Floyd was the company's president.