Case law

Columbus & G. R. Co. v. Commissioner

42 T.C. 834 · United States Tax Court · Aug 4, 1964

Petitioner’s principal theory finds some support in Crane v. … The Supreme Court held in Detroit Edison Co. v.

Casanova Co. v. Commissioner

87 T.C. 214 · United States Tax Court · Jul 28, 1986

Adickes v. Kress & Co., supra; United States v. Diebold, Inc., 369 U.S. 654, 655 (1962). … Lyons v. Board of Education of Charleston, 523 F.2d 340, 347 (8th Cir. 1975).

Dennis v. Commissioner

47 T.C.M. 815 · United States Tax Court · Jan 3, 1984

Allen v. Commissioner, 72 T.C. 28 , 33 (1979) ; Dunn v. Commissioner, 70 T.C. 715 , 720 (19878), affd. on another issue 615 F.2d 578 (2d Cir. 1980) . … Golanty v. Commissioner, supra at 426-27 ; Benz v. Commissioner, 63 T.C. 375 , 382-83 (1974) . We focus first on petitioners' general plan for their farm.

Tyree v. Commissioner

22 T.C.M. 602 · United States Tax Court · May 8, 1963

Tyree v. Commissioner. Tyree v. Commissioner Docket Nos. 90492, 418-62. United States Tax Court T.C. Memo 1963-127 ; 1963 Tax Ct. Memo LEXIS 218 ; 22 T.C.M. (CCH) 602 ; T.C.M. (RIA) 63127 ; May 8, 1963 *218 C. H. … During 1959 the petitioner was employed by the City of Forest Park, Forest Park, Georgia, and his wife was employed as a teacher by the Atlanta Board of Education.

Carlson v. Commissioner

21 T.C. 291 · United States Tax Court · Nov 24, 1953

Ithaca Trust Co. v. United States , 279 U.S. 151 . … Mutual Aid & Benefit Ass'n of Forstmann and Huffmann Employees v. Commissioner , 42 F. 2d 619 ; Eagan v. Commissioner , 43 F. 2d 881 . See also Gimbel v. Commissioner , 54 F. 2d 780 , reversing 20 B. T. A. 213 ; Bok 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.

Estate of Hayes v. Commissioner

32 T.C.M. 1102 · United States Tax Court · Oct 25, 1973

HAINES, EXECUTOR, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Estate of Hayes v. Commissioner Docket Nos. 8272-71, 8273-71 United States Tax Court T.C. Memo 1973-236 ; 1973 Tax Ct. … Petitioners' rebuttal expert on the land valuation was Paul Brown, a real estate broker from Carbondale, Illinois, 20 miles south of DuQuoin.

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.

Texas Bank & Trust Co. v. Commissioner

12 T.C.M. 588 · United States Tax Court · May 27, 1953

At the regular monthly meeting of the board of directors of petitioner on March 12, 1946, it was resolved that: "WHEREAS, under authority of this Board of Directors, a Committee * * * negotiating for the purchase of the Texas … Prairie Oil & Gas Co. v. Motter, 10 Cir., 66 Fed. (2d) 309 ; *260 Tulsa Tribune Co. v. Commissioner, 10 Cir., 58 Fed. (2d) 937, 940 ; Ahles Realty Corp. v. Commissioner, 2 Cir., 71 Fed. (2d) 150 ; Helvering v.

Kovens v. Commissioner

90 T.C. 452 · United States Tax Court · Mar 17, 1988

Brown , and Royal B. Martin, Jr ., for the petitioners. Thomas R. Ascher , for the respondent. Gerber , Judge . … Stange v. United States , 282 U.S. 270 (1931) ; Piarulle v. Commissioner , 80 T.C. 1035 , 1042 (1983) ; Roszkos v.

Blinderman v. Commissioner

52 T.C.M. 972 · United States Tax Court · Nov 5, 1986

Stanley v. Commissioner, 81 T.C. 634 , 638 (1983) ; Brown v. Commissioner, 51 T.C. 116 , 118 (1968) . … Brenda's reliance on Stanley, Brown and Furnish is misplaced.

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.

Haygood v. Commissioner

36 T.C.M. 321 · United States Tax Court · Mar 21, 1977

In Bingler v. … Haygood met all requirements of the American Board of Surgery and was appointed a Diplomat (Board certified) of the American Board of Surgery in 1975. ↩ 4.

Gyro Engineering Corp. v. Commissioner

33 T.C.M. 1343 · United States Tax Court · Nov 12, 1974

v. … Lantz Co. v.

Bedford v. Commissioner

2 T.C. 1189 · United States Tax Court · Dec 22, 1943

Freuler v. Helvering , 291 U.S. 35 ; Blair v. Commissioner , 300 U.S. 5 . … In Plimpton v.

Fitzgerald v. Commissioner

4 T.C. 494 · United States Tax Court · Dec 20, 1944

She applied to the Board of Tax Appeals for a redetermination of those deficiencies. Princess Lida of Thwrn and Taxis, 37 B. T. A. 41. … Cf., e. g., Helvering v. Clifford, 309 U. S. 331 ; Helvering v. Horst, 311 U. S. 112 ; Higgins v. Smith, 308 U. S. 473 .

Carroll v. Commissioner

20 T.C. 382 · United States Tax Court · May 20, 1953

Carroll, Petitioner, v. Commissioner of Internal Revenue, Respondent Carroll v. Commissioner Docket No. 37600 United States Tax Court 20 T.C. 382 ; 1953 U.S. Tax Ct. … No per diem is authorized while traveling on board vessels where the cost of passage includes meals. The basic salary of petitioner was $ 5,905.20 per year.

Arthur H. Du Grenier, Inc. v. Commissioner

58 T.C. 931 · United States Tax Court · Aug 29, 1972

See Woodward v. Commissioner, 397 U.S. 572 (1970); United States v. Hilton Hotels Corp., 397 U.S. 580 (1970); Ransburg v. United States, 440 F. 2d 1140 (C.A. 10, 1971) ; Anchor Coupling Co. v. … United States v. Lewis, 340 U.S. 590 ; North American Oil v. Burnet, 286 U.S. 417 .

Ditunno v. Commissioner

80 T.C. 362 · United States Tax Court · Feb 7, 1983

Kales v. … "carrying on a business” requires an examination of the facts in each case. * * * The Bureau of Internal Revenue has this duty of determining what is carrying on a business, subject to reexamination of the facts by the Board

Hemenway-Johnson Furniture Co. v. Commissioner

22 T.C. 43 · United States Tax Court · Apr 12, 1954

Hemenway-Johnson Furniture Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Hemenway-Johnson Furniture Co. v. Commissioner Docket No. 27201 United States Tax Court 22 T.C. 43 ; 1954 U.S. Tax Ct. … Petitioner's board of directors declined to do so.