Case law

Miller v. Commissioner

40 T.C.M. 243 · United States Tax Court · Apr 23, 1980

She served on the board of directors and was vice president of the Elizabeth Fry Center, a halfway house for girls coming out of prison. … Brown v. Commissioner , 62 T.C. 551 (1974) , affd. per curiam 523 F. 2d 365 (8th Cir. 1975) ; Ring v. Commissioner , 23 T.C. 950 (1955) .

Pulsar Components Int'l v. Commissioner

71 T.C.M. 2436 · United States Tax Court · Mar 14, 1996

Board Resolution Concerning Undercompensation Petitioner's board met on August 6, 1984, and reported that each of the Officers was actually paid less than the amounts that were fixed in their employment agreements … Its board decided that petitioner would pay this liability during the year in issue.

Bushnell v. Commissioner

49 T.C. 296 · United States Tax Court · Dec 29, 1967

See also Lenske v. United States, 383 F. 2d 20 , (C.A. 9, 1967), in which the Government’s net worth computation was rejected for failure of proof; and see further, the two cases, West v. Henslee, an unreported case (D. … Claimed expenses for wages, room and board for telephone operators at residence. Claimed expenses for entertainment at residence. Claimed expenses for office at residence.

Harrold v. Commissioner

61 T.C.M. 2925 · United States Tax Court · Jun 17, 1991

HARROLD, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Harrold v. Commissioner Docket No. 18403-89 United States Tax Court T.C. Memo 1991-274 ; 1991 Tax Ct. Memo LEXIS 317 ; 61 T.C.M. … Resolutions of the Board of Trustees authorizing a special thing be done shall be evidence that such act is within its power.

Idaho Dept. Store v. Commissioner

3 T.C.M. 157 · United States Tax Court · Feb 24, 1944

Washmont Corp. v. Henricksen, 137 Fed. (2d) 306 . That the obligation is subordinated to the claims of other creditors, Commissioner v. J. N. … A similar treatment was not considered fatal in Commissioner v.

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. ; .

American Properties, Inc. v. Commissioner

28 T.C. 1100 · United States Tax Court · Aug 30, 1957

Higgins v. Commissioner, 312 U. S. 212 . … Commissioner v. Field, (C. A. 2) 67 F. 2d 876 , affirming 26 B. T. A. 116. See also Doggett v. Burnet, (C. A., D. C.) 65 F. 2d 191 ; Thacher v. Lowe, 288 F. 994 ; Edwin S. George, 22 B. T. A. 189.

J. A. Tobin Constr. Co. v. Commissioner

85 T.C. 1005 · United States Tax Court · Dec 18, 1985

A new board of directors was elected, and Patricia and members of her family were elected to the board. Patricia also was elected president and treasurer of the corporation. … Likins-Foster Honolulu Corp. v.

Hernandez v. Commissioner

72 T.C. 1234 · United States Tax Court · Sep 27, 1979

In James v. … Lemmon v. Commissioner, T.C. Memo. 1968-102 .

Mallinckrodt v. Commissioner

2 T.C. 1128 · United States Tax Court · Dec 16, 1943

The Board of Tax Appeals, now The Tax Court of the United States, expressly decided this question in Elizabeth S. Sprague, 8 B. T. A. 173. … In the Corliss v.

Crane v. Commissioner

45 T.C. 397 · United States Tax Court · Jan 28, 1966

Simpson v. Henry N. Clark Co., 316 Mass. 118 , 55 N.E. 2d 10 (Mass. Sup. Ct. 1944); and New England Trust Co. v. Sanger, 149 N.E. 2d 598, 602 (Mass. Sup. Ct. 1957). … Kerwin v. Donaghy, 317 Mass. 559 , 59 N.E. 2d 299 (Mass. Sup. Ct, 1945); and Phelps v. State Street Trust Co., 330 Mass. 511 , 115 N.E. 2d 382 (Mass. Sup. Ct. 1953).

Adams, Meldrum & Anderson Co. v. Commissioner

19 T.C. 1130 · United States Tax Court · Mar 26, 1953

Adam, Meldrum & Anderson Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Adams, Meldrum & Anderson Co. v. Commissioner Docket No. 24599 United States Tax Court 19 T.C. 1130 ; 1953 U.S. Tax Ct. … Champlain Coach Lines v. Commissioner , 138 F. 2d 904 ; Messenger Corporation v. Smith , 136 F. 2d 172 .

Mayflower Inv. Co. v. Commissioner

24 T.C. 729 · United States Tax Court · Jul 21, 1955

Mayflower Investment Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Mayflower Inv. Co. v. Commissioner Docket No. 48006 United States Tax Court 24 T.C. 729 ; 1955 U.S. Tax Ct. … Failure to File Returns -- Reasonable Cause v.

Martin v. Comm'r

86 T.C.M. 446 · United States Tax Court · Oct 8, 2003

It is specifically provided in section 277 that the limitation period shall be suspended, if any proceeding is placed on the docket of the Board, until the decision of the Board in respect thereof becomes … See Balkissoon v. Commissioner, T.C. Memo. 1992-223, affd. 995 F.2d 525 (4th Cir. 1993). 12 References to the “Board” are to the Board of Tax Appeals, the predecessor of this Court.

Overton v. Commissioner

6 T.C. 304 · United States Tax Court · Feb 28, 1946

Overton, Petitioner, v. Commissioner of Internal Revenue, Respondent. George W. Oliphant, Petitioner, v. Commissioner of Internal Revenue, Respondent Overton v. … of directors, noncumulative dividends at the rate of $ 10 a share each year before paying dividends on class B stock in such year; that, if the board of directors should decide in their discretion that dividends might in

Damski v. Commissioner

29 T.C. 1 · United States Tax Court · Oct 8, 1957

Paul Damski, Petitioner, v. Commissioner of Internal Revenue, Respondent Damski v. Commissioner Docket No. 54929 United States Tax Court 29 T.C. 1 ; 1957 U.S. Tax Ct. … The money was wrapped in brown paper and sealed with red wax. On the outside of the package it was written "Belongs to Paul Damski." Robins then gave petitioner a receipt for the money.

Crescent Oil, Inc. v. Commissioner

38 T.C.M. 97 · United States Tax Court · Jan 17, 1979

CRESCENT OIL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Crescent Oil, Inc. v. Commissioner Docket No. 1332-76. United States Tax Court T.C. Memo 1979-26 ; 1979 Tax Ct. Memo LEXIS 498 ; 38 T.C.M. … V.

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

Nat'l Semiconductor Corp. v. Comm'r

1995 U.S. Tax Ct. LEXIS 67 · United States Tax Court · Jun 6, 1995

. *67 Counsel for Petitioners, JOEL V. WILLIAMSON, Mayer, Brown & Platt, Chicago, IL. JOSEPH R. GOEKE, Mayer, Brown & Platt, Chicago, IL. … BROWN Chief Counsel Internal Revenue Service