Case law

Manning v. Commissioner

15 T.C. 930 · United States Tax Court · Dec 27, 1950

Respondent relies principally on Gregory v. Helvering, 293 U. S. 465 ; Bazley v. Commissioner, 331 U. S. 737 and Adams v. Commissioner, (same citation) in support of his contentions. … Commissioner v. Kolb, 100 Fed. (2d) 920 and South Atlantic Steamship Line, 42 B. T. A. 705. Cf. Commissioner v. Gilmore’s Estate, et al., 130 Fed. (2d) 791, affirming 44 B. T. A. 881; Commissioner v.

Hefti v. Commissioner

97 T.C. 180 · United States Tax Court · Jul 31, 1991

Brown v. United States, 890 F.2d 1329, 1338 (5th Cir. 1989). … If this be so, the government must treat as a nullity, in advance of a decision by the Board of Tax Appeals, every proceeding which is placed on the docket of the Board which has such infirmities that the Board finally dismisses

Kraut v. Commissioner

62 T.C. 420 · United States Tax Court · Jun 27, 1974

Commissioner v. Brown, supra at 571 . … Commissioner v. Brown, supra at 581 (concurring opinion).

Monon Railroad v. Commissioner

55 T.C. 345 · United States Tax Court · Nov 25, 1970

The petitioner’s board of directors consisted of 11 members. … Gooding Amusement Co. v. Commissioner, supra; Commissioner v. H. P. Hood & Sons, supra; Brown-Rogers-Dixson Co. v. Commissioner, 122 F. 2d 347, 350 (C.A. 4, 1941); United States v. South Georgia Ry.

Alumax Inc. v. Commissioner

109 T.C. 133 · United States Tax Court · Sep 30, 1997

The Board of Tax Appeals in Erie Lighting Co. v. … Compare Billops v. Magness Constr. Co., 391 A.2d 196, 197-198 (Del. 1978), with Doxsee Sea Clam Co. v. Brown, 13 F.3d 550, 553 (2d Cir. 1994), and Carte Blanche (Singapore) PTE., Ltd. v. Diners Club Intl., Inc., 758 F.

Bradley v. Commissioner

1 T.C. 518 · United States Tax Court · Feb 2, 1943

Nor could it maintain that position under the law as declared in May v. Heiner , * * * The District Court for the Southern District of California in Brown v. United States , Fed. … The Board in the Hughes case did not assume the authority or have the temerity to overrule the decision of the Supreme Court in May v. Heiner . It did not essay to do so or think that it was doing so.

Berenson v. Commissioner

59 T.C. 412 · United States Tax Court · Dec 18, 1972

In Commissioner v. Brown, supra, upon payment of tbe note, tbe exempt organization would acquire ownership of tbe assets wbicb were sold. … These facts make this case distinguishable from Commissioner v. Brown, supra.

Anderson Dairy, Inc. v. Commissioner

39 T.C. 1027 · United States Tax Court · Mar 26, 1963

In Welch v. … Woodruff v. Commissioner, 131 F. 2d 429, 430 (C.A. 5, 1942), affirming 46 B.T.A. 727 (1942); see also Wall v. United States, 164 F. 2d 462 (C.A. 4, 1947).

Avco Mfg. Corp. v. Commissioner

25 T.C. 975 · United States Tax Court · Jan 31, 1956

In United States v. … Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 ; Brown v. Helvering, 291 U. S. 193 .

Smith v. Commissioner

55 T.C. 133 · United States Tax Court · Oct 26, 1970

What is covered by section 263 is concisely stated in United States v. … See also Brown v. United States, 280 F. Supp. 854 (D.N.M. 1967). Accordingly, Decision will be entered for the respondent. All statutory references are to the Internal Revenue Code of 1954 unless otherwise stated.

Automobile Club of New York, Inc. v. Commissioner

32 T.C. 906 · United States Tax Court · Jul 20, 1959

As the Supreme Court said in Brown v. … United States v. Anderson, 269 U.S. 422 , 439 * * *; Lucas v.

Swallows Holding, Ltd. v. Comm'r

126 T.C. 96 · United States Tax Court · Jan 26, 2006

The Board held in Anglo-American Direct Tea Trading Co. v. … NLRB v. Brown, 380 U.S. 278, 291 (1965); accord FEC v. Democratic Senatorial Campaign Comm., 454 U.S. 27, 32 (1981). C. Application of Natl.

J. T. S. Brown's Son Co. v. Commissioner

10 T.C. 840 · United States Tax Court · May 17, 1948

C. 066 ; affd., 157 Fed. (2d) 321; Meurer Steel Barrel Co. v. Commissioner, 144 Fed. (2d) 282; * * * and Court Holding Co. v. Commissioner, 324 U. … In United States v.

Borg v. Commissioner

50 T.C. 257 · United States Tax Court · May 7, 1968

Co. v. Farnham, 1 Okla. 375 , 33 Pac. 867 (1893). … Gilman v. Commissioner, 53 F. 2d 47, 50 (C.A. 8, 1931). Accord, United States v. Virgin, 230 F. 2d 880 (C.A. 5, 1956); Brown-Rogers-Dixson Co. v. Commissioner, 122 F. 2d 347 (C.A. 4, 1941).

Saigh v. Commissioner

36 T.C. 395 · United States Tax Court · May 25, 1961

Relying on United States v. Brown, 86 F. 2d 798 (C.A. 6), and Vestal v. … Holt, 348 Mo. 982 , 156 S.W. 2d 708 ; Brown v. Essig, 1 S.W. 2d 855 .

Reeves v. Commissioner

71 T.C. 727 · United States Tax Court · Feb 6, 1979

will of Hartford’s board of directors and management. … See Commissioner v. Brown, 380 U.S. 563, 571 (1965).

McLane v. Commissioner

46 T.C. 140 · United States Tax Court · Apr 29, 1966

Petitioner seeks nourishment from Commissioner v. Brown, 380 U.S. 563 (1965), and United States v. Midland-Boss Corp., 381 U.S. 54 (1965). … Compare Bookwalter v. Brecklein, supra. Petitioner’s case is clearly one of “overkill.” See Commissioner v. Brown, supra at 519 .

Elms Sec. Corp. v. Commissioner

53 T.C.M. 440 · United States Tax Court · Mar 25, 1987

Brown's activity as a member of the Board of Directors would be governed by N.Y. Bus. Corp. Law sections 701-727 (McKinney 1963). … Rothman & Schneider v. Beckerman, supra. In this case, it appears that Brown has been acting as the president of the corporation.

Oakland Hills Country Club v. Commissioner

74 T.C. 35 · United States Tax Court · Apr 10, 1980

See also United States v. … Detroit Edison Co. v. Commissioner, 319 U.S. 98 (1943); Brown Shoe Co. v. Commissioner, 339 U.S. 583 (1950); United States v. Chicago, Burlington & Quincy Railroad Co., 412 U.S. 401 (1973).

Meurlin v. Commissioner

25 T.C. 118 · United States Tax Court · Oct 27, 1955

Brown, M. … Co. v. Commissioner, 222 F. 2d 355 .