Case law

FRANK v. COMMISSIONER

37 T.C.M. 1849-34 · United States Tax Court · Nov 29, 1978

Farwell v. Commissioner, 35 T.C. 454 (1960) ; Marcello v. Commissioner, 43 T.C. 168 (1964) . … Washburn v. Commissioner, 44 T.C. 217 (1965) .

Hartley v. Commissioner

58 T.C.M. 1152 · United States Tax Court · Jan 9, 1990

Schindler v. Schindler , 126 Cal. App. 2d 597 , 272 P. 2d 566 (1954) ; King v. King , 107 Cal. … Domarad v. Fisher & Burke, Inc ., 270 Cal. App. 2d 543 , 76 Cal. Rptr. 529 (1969) . Compare Doane v. California Land Co ., 243 F. 67 (9th Cir. 1917) , cert. denied 245 U.S. 660 (1917) ; Durkin v.

Bryan v. Commissioner

16 T.C. 972 · United States Tax Court · May 7, 1951

Commissioner v. Farren (C. A. 10, 1936), 82 F. 2d 141 ; Continental Oil Co. v. Jones (C. A. 10, 1949), 177 F. 2d 508 . … Ross v. Commissioner (C. A. 1, 1948), 169 F. 2d 483 , and Bennet v. Helvering (C. A. 2, 1943), 137 F. 2d 537 . We are without jurisdiction to determine a deficiency in excess of the amount determined by respondent.

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 .

Gulf Oil Corp. v. Commissioner

84 T.C. 447 · United States Tax Court · Mar 18, 1985

Durham Bros. v. Robertson, (1898) 1 Q.B. 765, 772. … Stewart v.

Russell v. Commissioner

40 T.C. 810 · United States Tax Court · Aug 8, 1963

See Mayaw Canning & Preserving Co. v. Cohen, 135 Miss. 378 , 99 So. 896 . … Pugh v. Gressett, 136 Miss. 661 , 101 So. 691 .

Seminole Flavor Co. v. Commissioner

4 T.C. 1215 · United States Tax Court · Apr 30, 1945

A., 6th Cir.), 112 Fed. (2d) 508, reversing Board of Tax Appeals memorandum opinion; E. C. Laster, 43 B. T. … Helvering v. Gregory, 293 U. S. 465 ; Chisholm v. Commissioner, 79 Fed. (2d) 14; Commissioner v. Gilmore Estate, 130 Fed. (2d) 791; Coca-Cola Co. v. United States, 47 Fed. Supp. 109; Commissioner v.

Baan v. Commissioner

51 T.C. 1032 · United States Tax Court · Mar 26, 1969

Commissioner v. Gordon, 391 U.S. 83 . … Bateman, 40 T.C. 408 ; Helvering v. Southwest Corp., 315 U.S. 194 . To be sure, rights have been held in certain circumstances to be the equivalent of stock, cf. Carlberg 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) .

MANDELBAUM v. COMMISSIONER

69 T.C.M. 2852 · United States Tax Court · Jun 12, 1995

These members also agreed that Big M's board of directors (the Board) could restore the voting rights to the transferred share if the transferee was a member of the Board. c. … on the Board be filled by the remaining board members, and any new director must be a child of a current shareholder or a spouse of a current shareholder.

Roesel v. Commissioner

56 T.C. 14 · United States Tax Court · Apr 7, 1971

Roesel, Petitioner v. Commissioner of Internal Revenue, Respondent; Dorothy H. Marbut, Petitioner v. Commissioner of Internal Revenue, Respondent Roesel v. … Gregory v. Helvering , 293 U.S. 465 .

Rabb v. Commissioner

31 T.C.M. 476 · United States Tax Court · May 22, 1972

Rabb v. Commissioner. Rabb v. Commissioner Docket No. 2573-70. United States Tax Court T.C. Memo 1972-119 ; 1972 Tax Ct. Memo LEXIS 143 ; 31 T.C.M. (CCH) 476 ; T.C.M. (RIA) 72119 ; May 22, 1972 , Filed Stephen K. … Oliver v. Commissioner, supra.

Pyo v. Commissioner

83 T.C. 626 · United States Tax Court · Oct 23, 1984

ability to obtain a prepayment judicial redetermi-nation of his tax liabilities. 7 Unfortunately, the phrase "last known address” is not defined in the applicable Code section or attendant regulations. 8 We recently held in Brown … v.

Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc. v. Commissioner

141 T.C. No. 17 · United States Tax Court · Dec 11, 2013

.); Trotz v. … Artists Corp. v.

American Ass'n of Eng'rs Empl., Inc. v. Commissioner

11 T.C.M. 207 · United States Tax Court · Mar 7, 1952

American Association of Engineers Employment, Inc. v. Commissioner. American Ass'n of Eng'rs Empl., Inc. v. Commissioner Docket No. 22919. United States Tax Court 1952 Tax Ct. Memo LEXIS 298 ; 11 T.C.M. … Retail Credit Association of Alameda County v. Commissioner, 90 Fed. (2d) 47 .

Groover v. Commissioner

44 T.C.M. 103 · United States Tax Court · Jun 14, 1982

Groover worked in Spring City, his wife and family continued to live in Jonesboro, and she taught school and worked for the Clayton County Board of Education. … For other cases involving substantially similar facts, see Vermillion v. Commissioner, T.C. Memo. 1982-192 ; Nelson v. Commissioner, T.C. Memo. 1982-191 ; Payne v. Commissioner, T.C. Memo. 1982-190 ; Brown v.

Meyer v. Commissioner

15 T.C. 850 · United States Tax Court · Dec 13, 1950

In Gentsch v. … In Buckley, Inc. v.

Estate of Di Rezza v. Commissioner

78 T.C. 19 · United States Tax Court · Jan 11, 1982

See Warrensburg Board & Paper Corp. v. Commissioner, 77 T.C. 1107, 1111 (1981). … Thus, in Stewart v.

Davis v. Commissioner

81 T.C. 806 · United States Tax Court · Oct 26, 1983

Memo. 1983-67 ; Murphy v. Commissioner, T.C. Memo. 1983-59 ; Owens v. Commissioner, supra; Mustain v. Commissioner, supra; Magin v. Commissioner, T.C. Memo. 1982-383 ; Hall v. Commissioner, T.C. … Memo. 1982-337 ; Reliman v. Commissioner, T.C. Memo. 1981-615 ; Riemers v. Commissioner, T.C. Memo. 1981-456 ; Brown v. Commissioner, T.C. Memo. 1980-553 . See also United States v.

California Vegetable Concentrates, Inc. v. Commissioner

10 T.C. 1158 · United States Tax Court · Jun 23, 1948

Sims or by action of this Board." … Gray & Co. v. United States , 35 Fed. (2d) 968 . In Austin v.