Case law

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.

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.

Stranahan v. Commissioner

43 T.C.M. 883 · United States Tax Court · Mar 25, 1982

Boagni v. … In Graff v.

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 .

Denise Coal Co. v. Commissioner

29 T.C. 528 · United States Tax Court · Dec 24, 1957

Brown v. Helvering, 291 U. S. 193, 200 (1934). Here, nothing occurred which gave rise to an expense incurred. … Bazley v. Commissioner, 331 U. S. 737, 741 (1947). The petitioner relies heavily on Harrold v. Commissioner, (C.

General Sales Corp. v. Commissioner

1 T.C.M. 285 · United States Tax Court · Dec 23, 1942

General Sales Corporation v. Commissioner. General Sales Corp. v. Commissioner Docket No. 108603. United States Tax Court 1942 Tax Ct. Memo LEXIS 13 ; 1 T.C.M. (CCH) 285 ; T.C.M. (RIA) 42678 ; 12/23/1942 *13 Clarence H. … Reference to the Board of Trade seems to have meant an assignment for the benefit of creditors. But the officer who wrote the letter did not know the real facts.

Etter v. Commissioner

60 T.C.M. 1074 · United States Tax Court · Oct 23, 1990

For the reasons stated in our opinion in Haydon v. Commissioner , T.C. … As in Haydon v. Commissioner , T.C.

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.

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

Schneider v. Commissioner

63 T.C.M. 1787 · United States Tax Court · Jan 13, 1992

The trustee serves at the pleasure of petitioner's board and can be removed from office by the board, at any time, with or without cause. … Moser v. Commissioner , supra .

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.

Davison v. Commissioner

12 T.C.M. 376 · United States Tax Court · Apr 8, 1953

Davison v. Commissioner. Davison v. Commissioner Docket No. 27444. United States Tax Court 1953 Tax Ct. Memo LEXIS 305 ; 12 T.C.M. (CCH) 376 ; T.C.M. … The return filed for 1947 reported income of $13,578.61, including income of $1,478.61 from the partnership and from the Neville Street boarding house.

Monson v. Commissioner

79 T.C. 827 · United States Tax Court · Nov 18, 1982

In United States v. … For instance, in Rushing v.

Seaman v. Commissioner

29 T.C.M. 1331 · United States Tax Court · Oct 5, 1970

Riddell v. Guggenheim, Jr., 281 F. 2d 836 (C.A. 9), Brown v. Brown, 170 Cal. 1 , 147 Pac. 1168 . … See also Commissioner v. Ostler, 237 F. 2d 501 , affirming a Memorandum Opinion of this Court, and United States v. Holcomb, 237 F. 2d 502 , involving joint returns; and Riddell v.

N. A. Woodworth Co. v. Commissioner

4 T.C.M. 418 · United States Tax Court · Apr 20, 1945

of directors, attended by Woodworth, his wife, and V. … Petitioner's board of directors during the taxable periods here involved consisted of Woodworth, his wife, and V. L.

Boltar, L.L.C. v. Comm'r

136 T.C. 326 · United States Tax Court · Apr 5, 2011

See, e.g., Browning v. Commissioner, 109 T.C. 303 , 311—316 (1997); Symington v. Commissioner, 87 T.C. 892, 894-895 (1986); Stanley Works & Subs. v. Commissioner, 87 T.C. 389 (1986); Scheidelman v. Commissioner, T.C. … Jacobsen v.

Rent-A-Center, Inc. v. Commissioner

142 T.C. 1 · United States Tax Court · Jan 14, 2014

On September 17, 2003, RAC’s board of directors authorized the execution of a guaranty of “the obligations of Legacy to comply with the laws of Bermuda.” … On the same day, RAC’s chairman and chief executive officer executed a parental guaranty and sent it to Legacy’s board of directors.

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.

Pederson v. Comm'r

105 T.C.M. 1365 · United States Tax Court · Feb 20, 2013

Davis v. Commissioner, T.C. Memo. 2000-101, slip op. at 25 (citing Engdahl v. Commissioner, 72 T.C. 659, 669 (1979), Burrow v. Commissioner, T.C. Memo. 1990-621, and Starr v. Commissioner, T.C. Memo. 1969-35). … See, e.g., Engdahl v. Commissioner, 72 T.C. 659 (allowing deduction); Davis v. Commissioner, T.C. Memo. 2000-101 (allowing deduction); Sanders v. Commissioner, T.C. Memo. 1999-208 (denying deduction); Filios v.