Case law

Chase v. Commissioner

59 T.C.M. 116 · United States Tax Court · Mar 15, 1990

Brown v. Commissioner , 78 T.C. 215 , 218 (1982) . … 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 v.

WT Art Partnership LP, Lonicera LLC, Tax Matters Partner

United States Tax Court · Apr 9, 2025

On January 11, 2011, the Met’s trustees discussed the Palace Banquet donation at a board meeting. … See Hugh Smith, Inc. v. Commissioner, 8 T.C. 660, 676–78 (1947), aff’d per curiam, 173 F.2d 224 (6th Cir. 1949); see also Haynes v. Commissioner, T.C. Memo. 1990-135, 59 T.C.M. 107, 108; Brown v. Commissioner, T.C.

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

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.

Regensburg v. Commissioner

1 T.C.M. 925 · United States Tax Court · Apr 20, 1943

Flora Regensburg, as Executrix of the Estate of Jerome Regensburg, Deceased v. Commissioner. Melville E. Regensburg v. Commissioner. Mortimer Regensburg v. Commissioner. Isaac Regensburg v. Commissioner. Melville E. … Regensburg v. Commissioner. Regensburg v. Commissioner Docket Nos. 111317, 111318, 111319, 111320, 111322. United States Tax Court 1943 Tax Ct. Memo LEXIS 355 ; 1 T.C.M. (CCH) 925 ; T.C.M.

North American Philips Co. v. Commissioner

21 T.C.M. 1497 · United States Tax Court · Nov 29, 1962

The Court of Appeals reversed the Board's decision, Tex-Penn Oil Co. v. Commissioner, 83 F. 2d 518 (C.A. 3, 1936), affd. 300 U.S. 481 (1937) , and held the Transcontinental stock had no ascertainable fair market value. … Propper v.

H. Wolff Book Mfg. Co., Inc. v. Commissioner

9 T.C.M. 1012 · United States Tax Court · Nov 8, 1950

Wolff Book Manufacturing Co., Inc. v. Commissioner. H. Wolff Book Mfg. Co., Inc. v. Commissioner Docket No. 20018. United States Tax Court 1950 Tax Ct. Memo LEXIS 50 ; 9 T.C.M. (CCH) 1012 ; T.C.M. … Co. v. United States, 17 Fed. Supp. 854 .

Harchester Realty Corp. v. Commissioner

20 T.C.M. 922 · United States Tax Court · Jun 21, 1961

Similarly in Houston Deepwater Land Co. v. … Longfellow, 31 T.C. 11 (1958) ; Shearer v. Smyth, 116 F.Supp. 230 (N.D., Cal. 1953); Brown v. Commissioner, 143 F. 2d 468 (C.A. 5, 1944), affirming a Memorandum Opinion of this Court.

National Gypsum Co. v. Commissioner

1 T.C.M. 349 · United States Tax Court · Dec 31, 1942

National Gypsum Company v. Commissioner. National Gypsum Co. v. Commissioner Docket Nos. 107659, 108714. United States Tax Court 1942 Tax Ct. Memo LEXIS 2 ; 1 T.C.M. (CCH) 349 ; T.C.M. (RIA) 42681 ; 12/31/1942 *2 H. A. … After two reports to petitioner's board of directors on progress in the operation of Universal's properties, petitioner's president on November 26, 1935, pointed out to the board that a merger of petitioner and Universal

Estate of Allen v. Commissioner

44 T.C.M. 9 · United States Tax Court · Jun 2, 1982

Following board approval on May 4, 1966, petitioner and Mrs. … Smith v.

Franklin Peanut Co. v. Commissioner

2 T.C.M. 706 · United States Tax Court · Aug 27, 1943

Franklin Peanut Company v. Commissioner. Franklin Peanut Co. v. Commissioner Docket No. 294 P.T. United States Tax Court 1943 Tax Ct. Memo LEXIS 139 ; 2 T.C.M. (CCH) 706 ; T.C.M. … The instant proceeding was pending before the Board of Review on December 31, 1942, the date of the effectiveness of the above provision of the Revenue Act.

Downtown Props., Inc. v. Commissioner

12 T.C.M. 1309 · United States Tax Court · Nov 16, 1953

Downtown Properties, Inc., A Corporation v. Commissioner. Downtown Props., Inc. v. Commissioner Docket No. 41406. United States Tax Court 1953 Tax Ct. Memo LEXIS 57 ; 12 T.C.M. (CCH) 1309 ; T.C.M. … Vandenberg is Chairman of the Board of the Gas Co. and in his testimony he went into the details of the purchase which his company made of the property.

Kraus v. Commissioner

6 T.C. 105 · United States Tax Court · Jan 24, 1946

Wilcox v. Commissioner, 137 Fed. (2d) 136; McGuire v. Commissioner, 84 Fed. (2d) 431; certiorari denied, 299 U. S. 591 ; Flanagan v. Helvering, 116 Fed. (2d) 937; Rheinstrom v. Conner, supra; J. Natwick, 36 B. T. … A. 866; Robinson v. Commissioner, 69 Fed. (2d) 972; Brown v. Commissioner, 79 Fed. (2d) 73; W. & K. Holding Corporation, 38 B. T. A. 830; Bass v. Commissioner, 129 Fed. (2d) 300; Smith v.

Thomas P. Byrnes, Inc. v. Commissioner

73 T.C. 416 · United States Tax Court · Dec 4, 1979

In General Management Corp. v. … On these essential facts, the Board had no difficulty in finding personal holding company income. In Allen Machinery Corp. v.

Estate of Sorenson v. Commissioner

72 T.C. 1180 · United States Tax Court · Sep 25, 1979

J., in Bash v. … Morgan v.

Lychuk v. Comm'r

116 T.C. 374 · United States Tax Court · May 31, 2001

The other male shareholders serve as the directors of ACC’s board. … A divided Board of Tax Appeals sustained the Commissioner’s disallowance. See Winmill v. Commissioner, 35 B.T.A. 804 (1937).

Gulf Oil Corp. v. Commissioner

86 T.C. 115 · United States Tax Court · Jan 30, 1986

Thomas v. Perkins, 301 U.S. 655, 661 (1937). See also Weaver v. Commissioner, 72 T.C. 594 (1979). … Weaver v. Commissioner, supra.

Coors v. Commissioner

60 T.C. 368 · United States Tax Court · Jun 12, 1973

Coors, president and chairman of the board; Joseph Coors, executive vice president; Adolph Coors, Jr., treasurer; and Kay V. Frost, financial vice president and secretary. … See The Evergreens v.

Bradbury v. Commissioner

71 T.C.M. 2775 · United States Tax Court · Apr 15, 1996

Petitioner testified that although he worked full time for the School Board, approximately 40 hours each week, he had time during the day for other activities. … Sec. 6001; Meneguzzo v.

555, Inc. v. Commissioner

15 T.C. 671 · United States Tax Court · Nov 20, 1950

Smith v. Youngblood , 68 Ark. 255 , 58 S. E. 42 (pay over on death of settlor); Hudgens v. Taylor , 206 Ark. 507 , 176 S. W. (2d) 244 ; Nolen v. Harden , 43 Ark. 307 , 51 Am. Rep. 563 ; and Williams v. … In Tavannes Watch Co. v.