Case law

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.

Harris v. Commissioner

56 T.C. 1165 · United States Tax Court · Aug 24, 1971

United States v. Pfister, 205 F. 2d 538 (C.A. 8, 1953); Helvering v. Gordon, 87 F. 2d 663 (C.A. 8, 1937); Oliver v. United States, 193 F. Supp. 930 (E.D. Ark. 1961). … Mont. 1960) ; Williams v.

Bolivian International Mining Corp. v. Commissioner

1 T.C. 1110 · United States Tax Court · May 18, 1943

Bolivian International Mining Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Bolivian International Mining Corp. v. … On December 24, 1935, a formal agreement of merger between Boltin, Inc., and petitioner, dated December 12, 1935, was executed by the corporations and by a majority of their *165 respective boards of directors, constituting

Waimana Enterprises, Inc.

United States Tax Court · Jun 23, 2026

I.R.C. § 7454(a); Rule 142(b); see Petzoldt v. Commissioner, 92 T.C. 661, 699 (1989); Browning v. Commissioner, T.C. Memo. 2011-261, 102 T.C.M. (CCH) 460, 467. … See Matthews v. Commissioner, T.C. Memo. 2018-212, at *21; Browning, 102 T.C.M. (CCH) at 467.

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 .

Peoplefeeders, Inc. v. Commissioner

77 T.C.M. 1349 · United States Tax Court · Feb 4, 1999

Crowley v. Commissioner, 962 F.2d 1077, 1079 (1st Cir. 1992), affg. T.C. Memo. 1990-636; Wiese v. Commissioner, 93 F.2d 921 (8th Cir. 1938), affg. 35 B.T.A. 701 (1937); Miele v. Commissioner, 56 T.C. … Lewis v. Commissioner, T.C. Memo. 1985-563.

Wells Fargo & Co. v. Comm'r

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

Keene Corp. v. … Am. v.

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.

CRI-Leslie, LLC v. Comm'r

147 T.C. No. 8 · United States Tax Court · Sep 7, 2016

See United States v. … As we delve into statutory interpretation, we are reminded of the admonition in Brown v.

Southern Pacific Transp. Co. v. Commissioner

84 T.C. 367 · United States Tax Court · Mar 12, 1985

Accord Texsun Supply Corp. v. … However, in United States v.

White v. Commissioner

60 T.C.M. 958 · United States Tax Court · Oct 9, 1990

Brown v. Commissioner , 78 T.C. 215 , 218 (1982) . … . *589 Monge v. Commissioner , 93 T.C. 22 , 27-28 (1989) ; Pyo v. Commissioner , supra at 633 ; Brown v. Commissioner , supra at 218-219 ; Weinroth v. Commissioner , 74 T.C. 430 , 435 (1980) ; Alta Sierra Vista Inc. v.

Miller v. Commissioner

51 T.C. 755 · United States Tax Court · Feb 17, 1969

Werntz v. Jennings, 34 Del. Ch. 226, 230 , 101 A. 2d 806, 809 (1954); see also Swanson v. State, 132 Neb. 82, 88 , 271 N.W. 264, 268 (1937). … See Brown & Bartlett v. United States, 330 F. 2d 692, 694 (C.A. 6, 1964) ; cf. United States v. Silk, 331 U.S. 704, 711 (1947).

Sawelson v. Commissioner

61 T.C. 109 · United States Tax Court · Oct 29, 1973

Hasbrook v. United States, 343 E.2d 811, 814 (1965). [ 397 U.S. at 312 .] … See Coates Trust v. Commissioner, 480 F.2d 468 (C.A. 9, 1973), affirming 55 T.C. 501 (1971).

Narver v. Commissioner

75 T.C. 53 · United States Tax Court · Oct 9, 1980

In Ambassador Apartments, Inc. v. … Similarly, in Mayerson v.

Broughton v. Commissioner

34 T.C.M. 580 · United States Tax Court · Apr 30, 1975

Const. of 1968, art. 1, sec. 7.] 2 See Brown v. Board of Commissioners, 223 N.C. 744 , 28 S.E. 2d 104 (1943) . … See Tomlinson v. Hine, 329 F. 2d 462 (C.A. 5, 1964); Varnedoe v. Allen, supra ; Simpson v. United States, supra ; Froehlinger v. United States, 217 F. Supp. 13 (D.

Van Dale Corp. v. Commissioner

59 T.C. 390 · United States Tax Court · Dec 12, 1972

Van Dale Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent; Van Dale, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent Van Dale Corp. v. … Blair v. Commissioner , 300 U.S. 5 , 12 (1937) .

Estate of Simeone v. Commissioner

46 T.C.M. 330 · United States Tax Court · Jun 6, 1983

Welch v. … Fuller v. Commissioner, 213 F.2d 102 , 106 (10th Cir. 1954) ; Holmes Enterprises v. Commissioner, 69 T.C. 114 , 117 (1977) ; Holt v. Commissioner, 69 T.C. 75 , 81 (1977) , affd. 611 F.2d 1160 ↩ (5th Cir. 1980) .

Liberty Finance Service, Inc. v. Commissioner

34 T.C. 682 · United States Tax Court · Jul 11, 1960

Brown, Jr., Esq ., for the petitioner. Harold G. Clark, Jr., Esq ., for the respondent. Fisher , Judge . … See also Putnam v. Commissioner , 352 U.S. 82 (1956) , and D. Ginsberg & Sons v. Popkin , 285 U.S. 204 (1932) .

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.

C&M Amusements v. Commissioner

66 T.C.M. 1310 · United States Tax Court · Nov 16, 1993

In short, we find Agent Brown's failure to send the consents to C&M Amusements' representative to be "harmless". Neuhoff v. Commissioner , supra at 42 . … Relying on Helvering v.