Case law

Eck v. Commissioner

99 T.C. 1 · United States Tax Court · Jul 6, 1992

Georgia-Pacific Corp. v. United States, supra at 657. (Fn. ref. omitted; emphasis added.) Without engaging in a lengthy analysis of Burnet v. … In Burnet v.

De Cou v. Commissioner

103 T.C. 80 · United States Tax Court · Jul 27, 1994

Sec. 1.167(a) — 8(b), Income Tax Regs; see, e.g., Coors Porcelain Co. v. Commissioner, supra at 693; Dell v. Commissioner, T.C. Memo. 1985-246 ; Scott v. Commissioner, T.C. Memo. 1979-29 ; Gorman v. Commissioner, T.C. … See Blackman v. Commissioner, 88 T.C. 677 , 681— 682 (1987), affd. without published opinion 867 F.2d 605 (1st Cir. 1988); White v. Commissioner, 48 T.C. 430, 435 (1967); Heyn v. Commissioner, 46 T.C. 302, 308 (1966).

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.

Bohannon v. Commissioner

2 T.C.M. 548 · United States Tax Court · Jul 29, 1943

Bohannon v. Commissioner. Bohannon v. Commissioner Docket No. 112144. United States Tax Court 1943 Tax Ct. Memo LEXIS 175 ; 2 T.C.M. (CCH) 548 ; T.C.M. (RIA) 43366 ; July 29, 1943 *175 Irwin N. … said agreement between petitioner and the Internal Revenue Agent in Charge and upon said final order of the United States Board of Tax Appeals entered pursuant to said agreement.

Smith v. Commissioner

92 T.C. 1349 · United States Tax Court · Jun 28, 1989

Swanton was the president, chief executive officer, and chairman of the board of the Swanton Corp. A central issue is whether the partnerships were entered into for profit. … As this Court stated in Thompson v.

D. L. Auld Co. v. Commissioner

17 T.C. 1199 · United States Tax Court · Jan 22, 1952

Auld Company, Petitioner, v. Commissioner of Internal Revenue, Respondent D. L. Auld Co. v. Commissioner Docket No. 20198 United States Tax Court 17 T.C. 1199 ; 1952 U.S. Tax Ct. … At the board of directors meeting held in June 1937, the same officer reported that the Company had received the Studebaker hub cap contracts for the coming year.

New Phoenix Sunrise Corporation and Subsidiaries v. Commissioner

132 T.C. No. 9 · United States Tax Court · Apr 9, 2009

v. Commissioner, 113 T.C. 254, 294 (1999), affd. 254 F.3d 1313 (11th Cir. 2001), and Brown v. Commissioner, 85 T.C. 968, 1000 (1985), affd. sub nom. Sochin v. Commissioner, 843 F.2d 351 (9th Cir. 1988). … See Winn-Dixie Stores, Inc. & Subs. v. Commissioner, supra at 294; Brown v. Commissioner, supra at 1000-1001. VI.

Adda v. Commissioner

10 T.C. 273 · United States Tax Court · Feb 10, 1948

Adda, Petitioner, v. Commissioner of Internal Revenue, Respondent Adda v. Commissioner Docket No. 8834 United States Tax Court 10 T.C. 273 ; 1948 U.S. Tax Ct. … In Helvering v.

L. T. Campbell, Inc. v. Commissioner

4 T.C.M. 919 · United States Tax Court · Sep 28, 1945

Campbell, Jr., Trustees for the Creditors and Stockholders v. Commissioner. Katie (Mrs. L. T. Sr.) Campbell v. Commissioner. Lucius T. (L. T. Jr.) Campbell v. Commissioner. L. T. Campbell, Inc. v. … See Altgelt v. Oliver Bros. (Texas), .

Ward v. Commissioner

53 T.C.M. 685 · United States Tax Court · Apr 28, 1987

All items were voted and agreed upon by each member of the Board of Directors. On October 12, 1978, the Board discussed again the replacement of the Gold Nugget. … Golanty v. Commissioner, supra ; Benz v. Commissioner, 63 T.C. 375 (1974) . The burden of proof is on petitioners, Golanty v.

Kenroy, Inc. v. Commissioner

47 T.C.M. 1749 · United States Tax Court · Apr 30, 1984

Brown, for the petitioner. Val J. Albright , for the respondent. … Inbinder informed the board that they were handling the Rolling *454 Meadows deal personally.

Chandler v. Commissioner

62 T.C.M. 634 · United States Tax Court · Aug 27, 1991

CHANDLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PEGGY K. CHANDLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Chandler v. … United States v. Rylander , 460 U.S. 752 , 758 , 75 L. Ed. 2d 521 , 103 S. Ct. 1548 (1983) ; United States v. Brown , 918 F.2d 82 (9th Cir. 1990) ; Steinbrecher v. Commissioner , 712 F.2d 195 (5th Cir. 1983) , affg.

Estate of Ellsasser v. Commissioner

61 T.C. 241 · United States Tax Court · Nov 19, 1973

Commissioner v. South Texas Co., 333 U.S. 496, 501 ; see also Bingler v. Johnson, 394 U.S. 741, 749-750 ; Colgate Co. v. United States, 320 U.S. 422, 426 ; Fawcus Machine Co. v. … United States, 282 U.S. 375, 378 ; Brewster v. Gage, 280 U.S. 327, 336 ; Textile Mills Corp. v. Commissioner, 314 U.S. 326, 336-339 ; Boske v.

Green Leaf Ventures v. Commissioner

69 T.C.M. 2342 · United States Tax Court · Apr 6, 1995

McSorley's, Inc. v. … Foster v.

Bolinger v. Commissioner

77 T.C. 1353 · United States Tax Court · Dec 23, 1981

Bolinger, Petitioners v. Commissioner of Internal Revenue, Respondent; Maurice G. Bolinger, Jr., and Rita Bolinger, Petitioners v. Commissioner of Internal Revenue, Respondent Bolinger v. … Mendenhall Corp. v. Commissioner , 68 T.C. 676 (1977), *7 followed. Aero Rental v. Commissioner , 64 T.C. 331 (1975) , distinguished. John D. Brown , for the petitioners. Warren R. Calvert , for the respondent.

Cayuga Service, Inc. v. Commissioner

34 T.C.M. 18 · United States Tax Court · Jan 13, 1975

Forman Company v. … Forman Company v.

Inter-American Life Ins. Co. v. Commissioner

56 T.C. 497 · United States Tax Court · Jun 15, 1971

Petitioner’s board of directors determined in 1962 that the note was uncollectible and petitioner deducted $3,852.13, the amount of their interest in the note, as a bad debt in its income tax return for that year. … Cardinal Life Insurance Co. v. United States, 300 F. Supp. 387 (N.D. Tex. 1969).

Pierce Estates, Inc. v. Commissioner

3 T.C. 875 · United States Tax Court · May 17, 1944

The decision of the Commissioner and of the Board in this respect is approved. To the same effect is Jones’ Estate v. Commissioner, supra, and Moynier v. Welch, 97 Fed. (2d) 471. Cf. Bowers v. … In Faulkner v.

Laughlin v. Commissioner

3 T.C.M. 1038 · United States Tax Court · Oct 3, 1944

Laughlin v. Commissioner. Laughlin v. Commissioner Docket No. 1085. United States Tax Court 1944 Tax Ct. Memo LEXIS 98 ; 3 T.C.M. (CCH) 1038 ; T.C.M. (RIA) 44317 ; October 3, 1944 *98 Lawrence D. … On October 7, 1938, United States Board of Tax Appeals entered its decision pursuant to the stipulation.

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.