Case law

Harbor Plywood Corp. v. Commissioner

14 T.C. 158 · United States Tax Court · Jan 31, 1950

Harbor Plywood Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Harbor Plywood Corp. v. Commissioner Docket No. 20729 United States Tax Court 14 T.C. 158 ; 1950 U.S. Tax Ct. … received by this Association in such fiscal year exceeds the amount that has been incurred during said fiscal year for the payment by the Association of its expenses, including the cost of market development, then, unless the Board

Snite v. Commissioner

10 T.C. 523 · United States Tax Court · Mar 25, 1948

Snite, Petitioner, v. Commissioner of Internal Revenue, Respondent. Loretto M. Snite, Petitioner, v. Commissioner of Internal Revenue, Respondent Snite v. … See Bazley v. Commissioner , 331 U.S. 737 ; Hirsch v. Commissioner , 124 Fed. (2d) 24 ; Flanagan v. Helvering , 116 Fed. (2d) 937 ; Hyman v. Helvering , 71 Fed. (2d) 342 ; cf. Commissioner v.

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.

Huisking Invs. v. Commissioner

4 T.C.M. 41 · United States Tax Court · Jan 17, 1945

Huisking Investments, Inc. v. Commissioner. Huisking Invs. v. Commissioner Docket No. 3490. United States Tax Court 1945 Tax Ct. Memo LEXIS 341 ; 4 T.C.M. (CCH) 41 ; T.C.M. (RIA) 45020 ; January 17, 1945 A. … Huisking 35,000 150 Class B Richard V. Huisking 35,000 150 Class B Evelyn F. Huisking 35,000 150 Class B Jean M.

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.

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.

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.

Cold Metal Process Co. v. Commissioner

17 T.C. 916 · United States Tax Court · Dec 4, 1951

North American Oil Consolidated v. Burnet, 286 U. S. 417, 423 ; Lucas v. American Code Co., 280 U. S. 445, 451 ; Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 ; Boston Elevated Railway Co., 16 T. … Lucas v. American Code Co., 280 U. S. 445 ; Brown v. Helvering, 291 U. S. 193 ; Gude Brothers, Kiefer Co., 2 B. T. A. 1029.

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.

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.

DEVAULT v. COMMISSIONER

2004 T.C. Summary Opinion 122 · United States Tax Court · Sep 7, 2004

Rule 142(a); Welch v. … See 11 U.S.C. sec. 541 (2000); Brown v. O’Keefe, 300 U.S. 598, 602 (1937); Mason v. Commissioner, 646 F.2d 1309, 1310 (9th Cir. 1980), affg. 68 T.C. 163 (1977).

Scull v. Commissioner

23 T.C.M. 1353 · United States Tax Court · Aug 25, 1964

Scull v. Commissioner. Scull v. Commissioner Docket No. 3070-62. United States Tax Court T.C. Memo 1964-224 ; 1964 Tax Ct. Memo LEXIS 113 ; 23 T.C.M. (CCH) 1353 ; T.C.M. … See Higgins v. Commissioner, 312 U.S. 212 (1941) . See also Martin Mayrath, 41 T.C. 582 , appeal pending (C.A. 5).

Roe v. Commissioner

15 T.C. 503 · United States Tax Court · Oct 16, 1950

See Lynch v. Hornby, 247 U. S. 339 . It is petitioners’ contention that the income in controversy is exempt by the above-quoted provisions of section 115 (1). … as follows: Surplus earned subsequent to 3-1-13- $20,149. 82 Surplus earned prior- to 3-1-13- 369,072. 29 Surplus from realized appreciation accrued prior to 3-1-13_ 1,415,239.59 $1, 804, 461. 70 On February 9,1926, the board

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.