Case law

Confidential Loan Corp. v. Commissioner

16 T.C.M. 99 · United States Tax Court · Jan 31, 1957

Confidential Loan Corp. v. Commissioner. Confidential Loan Corp. v. Commissioner Docket No. 59890. United States Tax Court T.C. Memo 1957-21 ; 1957 Tax Ct. Memo LEXIS 229 ; 16 T.C.M. (CCH) 99 ; T.C.M. … "Please be advised, therefore, that at a special meeting of the shareholders and board of directors of the corporation, the above retirement program was approved.

Randolph v. Commissioner

67 T.C. 481 · United States Tax Court · Dec 16, 1976

Indeed, as noted in Cohan v. … Willard Harris, 46 T.C. 672 (1966), and Newman v.

320 E. 47th Street Corp. v. Commissioner

26 T.C. 545 · United States Tax Court · Jun 13, 1956

320 E. 47th Street Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent 320 E. 47th Street Corp. v. Commissioner Docket No. 54252 United States Tax Court 26 T.C. 545 ; 1956 U.S. Tax Ct. … We think such payments fall clearly within the Supreme Court's definition of interest in Deputy v. du ; and .

Lombardo v. Commissioner

50 T.C.M. 1374 · United States Tax Court · Nov 6, 1985

See, e.g., Stubbs v. United States, 428 F.2d 885 (9th Cir. 1970) , and Sutton v. … Commissioner, 51 T.C. 233 (1968) , *85 and DeJong 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.

Hagen Advertising Displays, Inc. v. Commissioner

47 T.C. 139 · United States Tax Court · Nov 18, 1966

See Schlude v. Commissioner, 372 U.S. 128 (1963), and American Automobile Assn. v. United States, 367 U.S. 687 (1961). … Schlude v. Commissioner, supra; Automobile Club of Michigan v. Commissioner, 353 U.S. 180 (1957); Brown v. Helvering, 291 U.S. 193 (1934); and Automobile Club of New York, Inc., supra.

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.

Ballantine v. Commissioner

74 T.C. 516 · United States Tax Court · Jun 4, 1980

Rule 25(c); 7 Dixon v. Commissioner, 60 T.C. 802, 804 (1973); Estate of Quirk v. Commissioner, 60 T.C. 520 (1973); Board of Tax Appeals v. United States ex rel. Shults Bread Co., 37 F.2d 442 (D.C. … Petitioners, citing Helvering v. Taylor, 293 U.S. 507 (1935), and Reineman v.

Cronhardt v. Commissioner

52 T.C.M. 287 · United States Tax Court · Aug 25, 1986

ROBERT SCOTT CRONHARDT AND DIANA MARGARET CRONHARDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cronhardt v. Commissioner Docket No. 24039-82. United States Tax Court T.C. Memo 1986-399 ; 1986 Tax Ct. … Engdahl v. Commissioner, 72 T.C. 659 , 666 (1979) .

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.

L. W. Tilden, Inc. v. Commissioner

12 T.C. 507 · United States Tax Court · Mar 30, 1949

Tilden, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent L. W. Tilden, Inc. v. Commissioner Docket No. 3455 United States Tax Court 12 T.C. 507 ; 1949 U.S. Tax Ct. … At the first meeting of the board of directors, held on October 13, 1936, a resolution was adopted reading in part as follows: Resolved that this corporation hereby accepts the offer of L. W.

Barlow v. Commissioner

80 T.C.M. 632 · United States Tax Court · Nov 3, 2000

Freedman (Freedman), a certified public accountant and the named partner in Freedman & Co., was the president, chairman of the board, and 9.1 percent owner of F&G. … Lindstrom also reported that various equipment companies, such as the Cumberland Engineering Division of John Brown Plastics Machinery, were willing to provide customized recycling programs to companies at a minimum cost

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 .

Estate of Gordon W. Bonnette v. Commissioner

9 T.C.M. 158 · United States Tax Court · Feb 28, 1950

Bonnette, Executrix v. Commissioner. Estate of Gordon W. Bonnette v. Commissioner Docket No. 20351. United States Tax Court 1950 Tax Ct. Memo LEXIS 265 ; 9 T.C.M. (CCH) 158 ; T.C.M. … Smith v. Hoey, 153 Fed. (2d) 846 ; Catherine G. Armston, 12 T.C. 539 ; Helen C. Brown, 12 T.C. 1095 . Under these circumstances Agnes B.

Thermoid Co. v. Commissioner

4 T.C.M. 412 · United States Tax Court · Apr 21, 1945

Thermoid Company v. Commissioner. Thermoid Co. v. Commissioner Docket No. 1088. United States Tax Court 1945 Tax Ct. Memo LEXIS 223 ; 4 T.C.M. (CCH) 412 ; T.C.M. … The amendment contained provisions applicable to the respective classes of stock as follows: "(a) The holders of Convertible Preferred Stock shall be entitled to receive, when and as declared by the Board of Directors * *

Carlson v. Commissioner

79 T.C. 215 · United States Tax Court · Aug 9, 1982

Steamship Co. v. United States, 206 Ct. Cl. 354 , 513 F.2d 1342, 1348 (1975), and Kansas City Southern Railway v. … See, e.g., Warrensburg Board & Paper Corp. v. Commissioner, 77 T.C. 1107 (1981); Tufts v.

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.

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.

Aronin v. Commissioner

20 T.C.M. 909 · United States Tax Court · Jun 16, 1961

Louis Aronin and Geraldine Aronin v. Commissioner. Aronin v. Commissioner Docket No. 85511. United States Tax Court T.C. Memo 1961-180 ; 1961 Tax Ct. Memo LEXIS 171 ; 20 T.C.M. (CCH) 909 ; T.C.M. … to maintain that position with the National Labor Relations Board.

Brighton Recreations, Inc. v. Commissioner

20 T.C.M. 127 · United States Tax Court · Jan 31, 1961

Brighton Recreations, Incorporated, a Utah corporation v. Commissioner. Brighton Recreations, Inc. v. Commissioner Docket No. 72172. United States Tax Court T.C. Memo 1961-29 ; 1961 Tax Ct. Memo LEXIS 325 ; 20 T.C.M. … Earle v. W. J. Jones & Son, Inc., 200 F. 2d 846 , 851 (C.A. 9). [ Byerlite Corp. v. Williams, (C.A. 6) 286 F. 2d 285 (Dec. 15, 1960).]