Case law

Pierce v. Commissioner

51 T.C.M. 1399 · United States Tax Court · Jul 8, 1986

Petitioner was furnished Forms W-2 by Brown-Randall, Inc. with respect to such payments. … Hansen v. United States, 744 F.2d 658 , 660 (8th Cir. 1984) ; Rowlee v. Commissioner, supra at 1119-1122 . Similarly, we reject petitioner's contention that he was not a "taxpayer." United States v.

Kamerman v. Commissioner

31 T.C.M. 480 · United States Tax Court · May 23, 1972

David Kamerman and Martha Kamerman, et al., 1 v. Commissioner. Kamerman v. Commissioner Docket Nos. 3370-65, 6271-66, 3256-67, 3283-67, 3301-67, 3104-68, 3577-69. United States Tax Court T.C. … Alexander, 34 T.C. 758 ; United States v. Eidson, (C.A. 5) 310 F. 2d 111 ; Pridemark, Inc., 42 T.C. 510 , affd. on this issue, (C.A. 4) 345 F. 2d 35 .

Lamble v. Commissioner

26 T.C.M. 912 · United States Tax Court · Sep 22, 1967

Lamble v. Commissioner. Lamble v. Commissioner Docket No. 827-66. United States Tax Court T.C. Memo 1967-185 ; 1967 Tax Ct. Memo LEXIS 76 ; 26 T.C.M. (CCH) 912 ; T.C.M. (RIA) 67185 ; September 22, 1967 Jacques T. … Goldstein v. Commissioner, 298 F. 2d 562 (C.A. 9); Waldheim v. Commissioner, 244 F. 2d 1 (C.A. 7), affirming 25 T.C. 839 ; Timberlake v. Commissioner, 132 F. 2d 259 (C.A. 4), affirming 46 B.T.A. 1082 ; A. A.

Leonard Pipeline Contrs., Ltd. v. Commissioner

76 T.C.M. 376 · United States Tax Court · Sep 1, 1998

Leonard's efforts; (3) the board of directors minutes supported the notion that in paying Mr. … v. Commissioner, T.C. Memo. 1978-514. This is particularly true where no dividends have been paid. We believed that because the board (consisting of Mr.

C. G. Meaker Co. v. Commissioner

16 T.C. 1348 · United States Tax Court · Jun 14, 1951

See Thornton v. Payne, 5 John. Rep. 73 (1809). … Meeks v. Ring (Sup. Ct. 1889), 4 N. Y. S. 117.

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.

Wells Fargo & Co. v. Comm'r

120 T.C. 69 · United States Tax Court · Feb 13, 2003

Keene Corp. v. … Am. v.

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.

Thomas P. Byrnes, Inc. v. Commissioner

73 T.C. 416 · United States Tax Court · Dec 4, 1979

In General Management Corp. v. … On these essential facts, the Board had no difficulty in finding personal holding company income. In Allen Machinery Corp. v.

Southland Ice Co. v. Commissioner

5 T.C. 842 · United States Tax Court · Sep 28, 1945

It was chartered December 10, 1934, and on December 15,1934, the first meeting of the board of directors was held. It commenced operations January 1, 1935. … Helvering v. Alabama Asphaltic Limestone Co., 315 U. S. 179, 184 .

Graves v. Commissioner

48 T.C. 7 · United States Tax Court · Apr 10, 1967

In Massey Motors, Inc. v. … The Supreme Court, in the Massey case, also alluded to the statement in United States v.

Uri v. Commissioner

56 T.C.M. 1217 · United States Tax Court · Feb 7, 1989

On July 31, 1982, the Board of Directors (Mrs. Uri and Mr. … Estate of Leavitt v. Commissioner, supra. See Borg v. Commissioner, supra ; Perry v.

Annuzzi v. Comm'r

108 T.C.M. 533 · United States Tax Court · Nov 13, 2014

Knight is a second- generation, professional thoroughbred trainer licensed with the California Horse Racing Board. … He sits on the board of the California Thoroughbred Trainers Association and has been extremely successful in training race horses.

Nelsen v. Commissioner

7 T.C.M. 172 · United States Tax Court · Mar 22, 1948

See Easton v. Bryant, 19 Fed. (2d) 857 ; *251 Birnbaum v. Commissioner, 117 Fed. (2d) 395 ; Hoefle v. Commissioner, 114 Fed. (2d) 713 ; Hiram C. Wilson, supra. … Applying Cohan v.

Thompson Engineering Co. v. Commissioner

80 T.C. 672 · United States Tax Court · Apr 11, 1983

Commissioner, 50 T.C. at 328 ; Bremerton Sun Publishing Co. v. Commissioner, 44 T.C. 566, 582-583 (1965); see Ivan Allen Co. v. United States, 422 U.S. 617, 628-629 (1975); Battelstein Investment Co. v. … In Ready Paving & Construction Co. v.

Posluns v. Comm'r

104 T.C.M. 695 · United States Tax Court · Dec 3, 2012

V. Meal Reimbursement A. Domestic Travel 1. The traveler will be reimbursed at the per diem rates established by the Board of Regents. … See Orvis v. Commissioner, 788 F.2d 1406, 1408 (9th Cir. 1986), aff’g T.C. Memo. 1984-533; Brown v. Commissioner, 446 F.2d 926, 928 n.5 (8th Cir. 1971), aff’g T.C. Memo. 1970-253; Coplon v.

Stromme v. Comm'r

138 T.C. 213 · United States Tax Court · Mar 13, 2012

Before Danny died, she had become a board member of the Lake Owasso Residence. … See Higbee v.

Ruppel v. Commissioner

53 T.C.M. 829 · United States Tax Court · May 11, 1987

See United States v. … See Jessup v. Commissioner, supra. ↩ 7. See Jessup v. Commissioner, supra ; Hutton v. Commissioner, T.C. Memo. 1976-6 ↩ . 8. See Hutton v.

Silver v. Commissioner

31 T.C.M. 402 · United States Tax Court · May 2, 1972

Silver, Jr. v. Commissioner. Silver v. Commissioner Docket No. 2088-70. United States Tax Court T.C. Memo 1972-102 ; 1972 Tax Ct. Memo LEXIS 155 ; 31 T.C.M. (CCH) 402 ; T.C.M. … Brown, 48 T.C. 42 (1967) . *161 Accordingly, respondent's disallowance of petitioner's claimed dependency exemptions for his three children is sustained.

Feagans v. Commissioner

23 T.C. 208 · United States Tax Court · Nov 9, 1954

Feagans and Esther Feagans, Husband and Wife, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Feagans v. … All adjustments in salary and expense were voted by the board of directors.