Case law

Phi Delta Theta Fraternity v. Commissioner

90 T.C. 1033 · United States Tax Court · May 16, 1988

However, in Bob Jones University v. … See Better Business Bureau v. United States, supra; Retired Teachers Legal Defense Fund, Inc. v.

Hagestad v. Commissioner

66 T.C.M. 87 · United States Tax Court · Jul 13, 1993

Petitioner also was on the board of directors (board) of EHNC. … See Tussaud's Wax Museums, Inc. v. Commissioner , T.C.

Bell v. Commissioner

15 T.C.M. 1506 · United States Tax Court · Dec 31, 1956

Bell and Vivian Bell v. Commissioner. D. W. Bell v. Commissioner. D. W. Bell and Annette Bell v. Commissioner. Bell v. Commissioner Docket Nos. 53646-53648. United States Tax Court T.C. Memo 1956-291 ; 1956 Tax Ct. … Business policy was determined by the board of directors. Opinion The petitioners prior to September 1947 had been conducting a plumbing and heating business as a partnership.

Cuesta Title Guaranty Co. v. Commissioner

71 T.C. 278 · United States Tax Court · Nov 22, 1978

Haynes v. United States, 353 U.S. 81 (1957); Helvering v. LeGierse, 312 U.S. 531 (1941); Bowers v. … As Justice Brandéis stated in Brown v.

Thousand Oaks Residential Care Home I, Inc. v. Comm'r

105 T.C.M. 1056 · United States Tax Court · Jan 14, 2013

V. … Freytag v. Commissioner, 89 T.C. 849, 887 (1987) (quoting Marcello v.

Harold W. Hoyt v. Commissioner

7 T.C.M. 104 · United States Tax Court · Feb 27, 1948

Hoyt v. Commissioner. Harold W. Hoyt v. Commissioner Docket No. 13905. United States Tax Court 1948 Tax Ct. Memo LEXIS 239 ; 7 T.C.M. (CCH) 104 ; T.C.M. (RIA) 48025 ; February 27, 1948 *239 Henry F. … Petitioner filed information returns on Form 1099 for 1942 and 1943 disclosing the payment of that amount to Ethel Brown Hoyt.

Woodbury v. Commissioner

49 T.C. 180 · United States Tax Court · Dec 12, 1967

Marans v. Newland, 141 Mont. 32 , 374 P. 2d 721 (1962); and In Re Brown’s Estate, 122 Mont. 451 , 206 P. 2d 816 (1949). … (v) Income distributions.

Fogg v. Commissioner

89 T.C. 310 · United States Tax Court · Aug 20, 1987

In Aksomitas v. … Furthermore, numerous personal effects were maintained on board, including kitchen utensils, deck chairs, life preservers, and a refrigerator.

Estate of Caswell v. Commissioner

62 T.C. 51 · United States Tax Court · Apr 15, 1974

Under Commissioner v. … [Citations omitted; Burnet v. Harmel, 287 U.S. 103, 110 (1932).]

Alta Mines, Inc. v. Commissioner

1 T.C.M. 347 · United States Tax Court · Jan 1, 1943

The Alta Mines, Inc., a Corporation v. Commissioner. Alta Mines, Inc. v. Commissioner Docket No. 111947. United States Tax Court 1943 Tax Ct. Memo LEXIS 532 ; 1 T.C.M. (CCH) 347 ; T.C.M. … Because it construed the statute as authorizing such a possibility, the Board held that the election made at the first opportunity was thereafter conclusive.

Ft. Hamilton Manors, Inc. v. Commissioner

51 T.C. 707 · United States Tax Court · Feb 4, 1969

See National Carbide Corp. v. Commissioner, 336 U.S. 422 , and Greer v. Commissioner, (C.A. 5) 334 F. 2d 20 . … See North American Oil v.

Lane-Burslem v. Commissioner

72 T.C. 849 · United States Tax Court · Aug 22, 1979

In this regard, an unwilling wife cannot be compelled to live with her husband, and all the law does is denounce the refusal of the wife to live with her husband as an abandonment and allow a separation from bed and board … See Arendell v. Arendell, 10 La. Ann. 566 (1855); Hayden v. McNutt, 4 La. Ann. 65 (1849); Fisher v. Fisher, 2 La. Ann. 774 (1847); Ford’s Curater v. Ford, 2 Mart, (n.s.) 514 (La. 1824); LeBraten v.

Moke Epstein, Inc. v. Commissioner

29 T.C. 1005 · United States Tax Court · Feb 28, 1958

sales business, and to do whatever may be necessary and convenient to carry on its said business, and such other business enterprises under the laws of Missouri, governing Manufacturing and Business Corporations, as the Board … 1215 (involving separation of the business of a corporation, so that the original company handled the manufacturing, and a partnership of the stockholders handled the sales and servicing of customers); and Ray Waits Motors v.

Estate of Koepenick v. Commissioner

2 T.C.M. 143 · United States Tax Court · May 24, 1943

Koepenick, Surviving Wife v. Commissioner. E. L. Koepenick (now deceased) and Marie F. Koepenick, Surviving Wife v. Commissioner. Estate of Koepenick v. Commissioner Docket Nos. 107653, 109915. … On December 1, 1937, the board of directors of Fairfax, consisting of Dickson, S. D. Schwartz and P. J.

Rite-Way Products, Inc. v. Commissioner

12 T.C. 475 · United States Tax Court · Mar 29, 1949

Rite-Way Products, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. T. H. Darnell, Petitioner, v. Commissioner of Internal Revenue, Respondent. … United States v. Anderson , 269 U.S. 422 ; Spring City Foundry Co. v. Commissioner , 292 U.S. 182 .

Saba P'ship v. Commissioner

78 T.C.M. 684 · United States Tax Court · Oct 27, 1999

On April 25, 1990, McManaman presented his projections to Brunswick's Board of Directors. D. … See Rule 142(a); Brown v. Commissioner, 85 T.C. 968, 998 (1985), affd. sub nom. Sochin v. Commissioner, 843 F.2d 351 (9th Cir. 1988).

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.

Ades v. Commissioner

38 T.C. 501 · United States Tax Court · Jul 27, 1962

However, in Commissioner v. Korell, supra, and Shoong v. … In Hanover Bank v.

Hoyle v. Commissioner

68 T.C.M. 1321 · United States Tax Court · Dec 5, 1994

In 1983, petitioner's Schedule F reflected income from horse boarding in the amount of $ 1,065, of which $ 794 was for the boarding of petitioner's daughter's horse. … In 1984, petitioner's income from horse boarding was $ 2,338, of which $ 781 was for boarding of his daughter's horse and $ 962 represented boarding fees paid by the same neighbor who had previously loaned petitioner money

Garrett Holding Corp. v. Commissioner

9 T.C. 1029 · United States Tax Court · Nov 28, 1947

Garrett Holding Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Garrett Holding Corp. v. Commissioner Docket No. 9381 United States Tax Court 9 T.C. 1029 ; 1947 U.S. Tax Ct. … The decision referred to as the "Board decision" was promulgated on May 12, 1942, in Woodside Acres, Inc ., 46 B. T. A. 1124 .