Case law

Dressen v. Commissioner

17 T.C. 1443 · United States Tax Court · Mar 6, 1952

He relies upon Richards v. Commissioner, 81 F. 2d 369 ; Welch v. Solomon, 99 F. 2d 41 ; Ehrman v. Commissioner, 120 F. 2d 607 ; Brown v. Commissioner, 143 F. 2d 468 ; McFaddin v. Commissioner, 148 F. 2d 570 ; White v. … In this proceeding the facts differ distinctly from the facts in the cases of Richards, Solomon, Ehrman, Brown, White, McFaddin, and Mauldin on which the respondent relies.

Merrill v. Commissioner

40 T.C. 66 · United States Tax Court · Apr 19, 1963

On April 27, 1956, a meeting of the board of directors of Sunset was held at which time the following took place: (a) The board was presented with an offer by Merrill and Snary on behalf of the joint venture to purchase the … In McFeely v.

Estate of Lay v. Comm'r

102 T.C.M. 202 · United States Tax Court · Aug 29, 2011

E.g., Commissioner v. Brown, 380 U.S. 563 (1965); Palmer v. Commissioner, 302 U.S. 63 (1937). … See Commissioner v. Brown, 380 U.S. at 572.

Crow-Burlingame Co. v. Commissioner

15 T.C. 738 · United States Tax Court · Nov 29, 1950

Worthen, Kimbro V. Browne and William R. James. 4. … Worthen, Kimbro V. Browne and William R.

Willie Nelson Music Co. v. Commissioner

85 T.C. 914 · United States Tax Court · Dec 12, 1985

Warner Communications, Inc., supra at 598-599 ; 11 Brown & Williamson Tobacco Corp. v. … Brown & Williamson Tobacco Corp. v. F.T.C., supra at 1180. In Belo Broadcasting Corp. v.

Goldsboro Art League, Inc. v. Commissioner

75 T.C. 337 · United States Tax Court · Dec 8, 1980

Petitioner has 12 board members whose professional backgrounds include careers in business, law, education, art, and religion. … Browne v. Commissioner, 73 T.C. 723 (1980) (concurring opinion). The prohibitions against private inurement and private purposes encompass many of the same elements. See People of God Community v.

Hardenbergh v. Commissioner

17 T.C. 166 · United States Tax Court · Aug 6, 1951

In Brown v. … Respondent says “the facts and basic issue” here are “radically different” from those in Brown v. Routzahn, supra, in that here the decedent died intestate.

Portable Industries, Inc. v. Commissioner

24 T.C. 571 · United States Tax Court · Jun 30, 1955

S. 741 ; Warren Browne, Inc., 14 T. C. 1056 ; Anton Dolenz, 41 B. T. A. 1091 (acq. 1940-2 C. B. 2); Hugh Smith, Inc., 8 T. C. 660 , affd. 173 F. 2d 224 , certiorari denied 337 U. S. 918 ; and Commissioner v. … Lane-Wells Co., supra; Warren Browne, Inc., supra.

Hughes v. Commissioner

42 T.C. 1005 · United States Tax Court · Sep 2, 1964

Brown , for the petitioners. S. Earl Heilman , for the respondent. Forrester , Judge . … ARTICLE V -- COMPENSATION OF OFFICERS The salaries of the officers of the corporation shall be fixed by the Board of Directors.

Basic Bible Church v. Commissioner

74 T.C. 846 · United States Tax Court · Jul 28, 1980

Code, as the Board of Trustees shall determine. … Better Business Bureau v. United States, 326 U.S. 279 (1945); First Libertarian Church v. Commissioner, 74 T.C. 396 (1980).

Oak Commercial Corp. v. Commissioner

9 T.C. 947 · United States Tax Court · Nov 18, 1947

Oak Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent. Aramo-Stiftung, Petitioner, v. Commissioner of Internal Revenue, Respondent Oak Commercial Corp. v. … Seligman & Co., Brown Bros. Harriman Co., E. F.

Cluett, Peabody & Co. v. Commissioner

3 T.C. 169 · United States Tax Court · Jan 31, 1944

See Commissioner v. Woods Machine Co . (C. C. A., 1st Cir.), 57 Fed. (2d) 635 ; certiorari denied, 287 U.S. 613 ; Allen v. National Manufacture *177 (C. C. … Shoe Co. v. and 575 , respectively.

Northwest Automatic Products Corp. v. United States

24 T.C. 460 · United States Tax Court · Jun 23, 1955

Northwest Automatic Products Corporation, a Minnesota Corporation, Petitioner, v. The United States of America, Respondent Northwest Automatic Products Corp. v. United States Docket No. 798-R. … Browning Chief, Price Adjustment Division Distribution: Mr. Lubin Mr. Cahill Accts. File *469 On that same date, Browning, Chief of Chicago P. A.

Estate of Morris v. Commissioner

55 T.C. 636 · United States Tax Court · Jan 11, 1971

Compare Briggs v. Walker, 171 U.S. 466, 471 (1898); Unsatisfied Claim and Judgment Fund v. Hamilton, 256 Md. 56 , 259 A. 2d 303 (1969); Johnston v. Willis, 147 Md. 237 , 127 Atl. 862 (1925). … Dixon v. United States, 381 U.S. 68, 71-73 (1965).

Kentucky Bar Foundation, Inc., etc. v. Commissioner

78 T.C. 921 · United States Tax Court · Jun 9, 1982

Louis Union Trust Co. v. United States , 374 F.2d 427 (8th Cir. 1967) , and Dulles v. Johnson , 273 F.2d 362 (2d Cir. 1959) , followed. Bart A. Brown, Jr ., and Ronald D. Aucutt , for the petitioner. Carolyn A. … Louis Union Trust Co. v. United States , 374 F.2d 427 (8th Cir. 1967) , and Dulles v.

Bessenyey v. Commissioner

45 T.C. 261 · United States Tax Court · Dec 17, 1965

Interests in the property subsequently devolved to petitioner (6/16ths, from the estate of her mother), Marcus Daly III (4/16ths), Frances Carroll Brown (3/16ths), and Margaret Brown Trimble (3/16ths). … Corp. v. United States, 311 F. 2d 235 (Ct.

Estate of Porter v. Commissioner

54 T.C. 1066 · United States Tax Court · May 25, 1970

Edgeworth Company v. Wetherbee, 6 Gray (Mass.) 166 , and Choate v. Board of Assessors of the City of Boston, 304 Mass. 298 , 23 N.E. 2d 882, 886 (1939). … McMahon v. Brown, 219 Mass. 23 , 106 N.E. 576 (1914).

Kast v. Commissioner

78 T.C. 1154 · United States Tax Court · Jun 29, 1982

The District Court in Brown v. United States, 292 F. Supp. 527 (D. … Ohio 1974), stated that the taxpayer had cited the case of Brown v.

Est of Hawaii v. Commissioner

71 T.C. 1067 · United States Tax Court · Mar 28, 1979

Group, Inc. v. … Brown, 380 U.S. 563 (1965), Judge Harlan concurring, at 579-580, and Judge Goldberg dissenting, at 580.

Spear v. Commissioner

91 T.C. 984 · United States Tax Court · Dec 6, 1988

Ashe v. Swenson, 397 U.S. 436, 443 (1970); Meier v. Commissioner, 91 T.C. 273 (1988); Peck v. Commissioner, 90 T.C. 162, 165-166 (1988). … There was no evidence that what Brown did in terms of arriving at those figures was contrary to generally accepted accounting principles. Brown was not called as a witness by the Government.