Case law

Union Sugar Co. v. Commissioner

1 T.C.M. 159 · United States Tax Court · Nov 30, 1942

Union Sugar Company v. Commissioner. Union Sugar Co. v. Commissioner Docket No. 106845. United States Tax Court 1942 Tax Ct. Memo LEXIS 66 ; 1 T.C.M. (CCH) 159 ; T.C.M. (RIA) 42643 ; November 30, 1942 *66 C. N. … "By order of the Board of Directors. "EDMUND LYMAN, President."

Wiles v. Commissioner

59 T.C. 289 · United States Tax Court · Nov 21, 1972

In Van Zandt v. … The cases of Brown v. Commissioner, 180 F. 2d 926 (C.A. 3, 1950), reversing 12 T.C. 1095 (1949), certiorari denied 340 U.S. 814 (1950); Alden B. Oakes, 44 T.C. 524, 529 (1965); and Brooke v.

Estate of Courtney v. Commissioner

62 T.C. 317 · United States Tax Court · Jun 18, 1974

Courtney, Jr., and Will Allen Courtney, Co-Independent Executors, Petitioner v. Commissioner of Internal Revenue, Respondent Estate of Courtney v. … Pitner v. United States , 388 F. 2d 651 (C.A. 5, 1967); Smyth v. Erickson , 221 F. 2d 1 (C.A. 9, 1955).

Hartford v. Commissioner

70 T.C.M. 224 · United States Tax Court · Jul 31, 1995

Zirker v. Commissioner , 87 T.C. 970 (1986) ; Vangeloff v. Commissioner , T.C. … Under Todd v.

Trohimovich v. Commissioner

77 T.C. 252 · United States Tax Court · Aug 10, 1981

See Cupp v. Commissioner, 65 T.C. 68 (1975); Hatfield v. Commissioner, 68 T.C. 895 (1977). … He relied upon a recent Supreme Court case, Thomas v. Review Board of Indiana, decided April 6, 1981, which he apparently had just come upon. That case is inapposite here.

Allied Inv. Credit Corp. v. Commissioner

34 T.C.M. 6 · United States Tax Court · Jan 6, 1975

ALLIED INVESTMENT CREDIT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Allied Inv. Credit Corp. v. Commissioner Docket No. 3737-73 United States Tax Court T.C. Memo 1975-2 ; 1975 Tax Ct. … On December 4, 1970, petitioner's board of directors authorized a contribution in the amount of $8,400 to be made to the trust. On December 9, 1970, petitioner paid said $8,400 to the trust.

Bell v. Commissioner

75 T.C.M. 2129 · United States Tax Court · Apr 6, 1998

See Imel v. Commissioner, 61 T.C. 318, 323 (1973). In Whipple v. … Petitioner was the sole shareholder of BEI and the chairman of BEI's four-member board of directors.

Foster v. Comm'r

98 T.C.M. 520 · United States Tax Court · Nov 25, 2009

Petitioner hired two project managers, Telemu Jennings and Navassa Brown, to supervise and coordinate the contract laborers. Petitioner paid Mr. Jennings and Mr. Brown in cash at least 70 percent of the time. … Brown were employees of petitioner for 2005 and that petitioner paid them wages of $38,700 and $52,000, respectively. See Cohan v. Commissioner, supra at 544. B.

Falls City Pontiac Co. v. Commissioner

15 T.C. 977 · United States Tax Court · Dec 29, 1950

Falls City Pontiac Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Falls City Pontiac Co. v. Commissioner Docket No. 18393 United States Tax Court 15 T.C. 977 ; 1950 U.S. Tax Ct. … Among the cases relied upon by petitioner is that of Bahen & Wright, Inc. v.

Rainier Brewing Co. v. Commissioner

7 T.C. 162 · United States Tax Court · Jun 18, 1946

In Ithaca Trust Co. v. United States, 279 U. … In Cooper & Co. v. Anchor Securities Co.

Cozart Packing Co. v. Commissioner

31 T.C.M. 867 · United States Tax Court · Aug 16, 1972

Cozart Packing Company, Inc. v. Commissioner. Cozart Packing Co. v. Commissioner Docket No. 3936-70. T.C. Memo. 1972-175 . United States Tax Court T.C. Memo 1972-175 ; 1972 Tax Ct. Memo LEXIS 81 ; 31 T.C.M. … The board of directors also consisted of these same individuals and Stanley Worth, who has been a director since July 16, 1958. At all times material, the board of directors has consisted of Mildred J. Foster, Robert T.

RTS Inv. Corp. v. Commissioner

53 T.C.M. 171 · United States Tax Court · Feb 17, 1987

Because of its share of the ownership, RTS was granted a seat on the bank's board of directors. LeRoy Hilt filled that seat and served as chairman of the board for several years. … Helvering v. National Grocery Co., 304 U.S. 282 (1938) ; Silverman v.

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.

Nwachukwu v. Commissioner

79 T.C.M. 1411 · United States Tax Court · Jan 21, 2000

See Turay v. Commissioner, T.C. Memo. 1999-315; Hopkins v. Commissioner, T.C. Memo. 1992-326. … See Cremona v. Commissioner, 58 T.C. 219 (1972); Primuth v. Commissioner, 54 T.C. 374 (1970).

Barton v. Commissioner

28 T.C.M. 261 · United States Tax Court · Mar 10, 1969

Barton v. Commissioner#& Barton v. Commissioner Docket No. 3255-67. United States Tax Court T.C. Memo 1969-46 ; 1969 Tax Ct. Memo LEXIS 251 ; 28 T.C.M. (CCH) 261 ; T.C.M. … Antioch, California March 30 to June 15 Brown Rubber Co.

Saia Electric, Inc. v. Commissioner

33 T.C.M. 1357 · United States Tax Court · Nov 18, 1974

Charles Schneider & Co., Inc., supra , Miller Box, Inc. v. … Co. v.

Merrill Lynch & Co. v. Comm'r

131 T.C. 293 · United States Tax Court · Dec 30, 2008

Home Loan Mortgage Corp. v. Commissioner, supra at 134 ; Wells Fargo & Co. v. Commissioner, 120 T.C. 69, 89 (2003). … In addition, by resolution dated Apr. 8, 1987, Merrill Parent’s board of directors approved the formation of Merrill Lynch Consumer Markets Holdings, Inc.

Estate of Kalichuk v. Commissioner

23 T.C.M. 2089 · United States Tax Court · Dec 30, 1964

Estate of John Kalichuk, Deceased, Alice Kalichuk, Executrix, and Alice Kalichuk, Surviving Wife v. Commissioner. Estate of Kalichuk v. Commissioner Docket No. 2975-62. United States Tax Court T.C. … Tank Truck Rentals, Inc. v. Commissioner, 356 U.S. 30 (1958) .

Washington Park Cemetery Asso. v. Commissioner

22 T.C.M. 1345 · United States Tax Court · Sep 30, 1963

See Commissioner v. Kensico Cemetery, supra ; A. Shiffman, 32 T.C. 1073 ; Estate of Ernest G. Howes, 30 T.C. 909 , affirmed sub nom. Commissioner v. … Corp. v. United States, 142 F. Supp. 899 (Ct. Cls.).

Narver v. Commissioner

75 T.C. 53 · United States Tax Court · Oct 9, 1980

In Ambassador Apartments, Inc. v. … Similarly, in Mayerson v.