Case law

Kramer v. Commissioner

56 T.C.M. 378 · United States Tax Court · Sep 28, 1988

Larsen v. Commissioner, 89 T.C. 1229 (1987) , James v. … Memo 1987-163 , wherein it was stated that the roles of Brown, J & P and Little Brownie as promoter, lessee and seller cast serious doubt that the "genuine multi-party transaction" test of Frank Lyon Co. v.

Birnie v. Commissioner

12 T.C.M. 867 · United States Tax Court · Jul 31, 1953

Birnie v. Commissioner. John Urquhart Birnie v. Commissioner. Birnie v. Commissioner Docket Nos. 23674, 23675. United States Tax Court 1953 Tax Ct. Memo LEXIS 160 ; 12 T.C.M. (CCH) 867 ; T.C.M. … Grace Correo and the petitioner comprised the "Pension Board and Benefit Committee" when the trusts were terminated.

Roff v. Commissioner

36 T.C. 818 · United States Tax Court · Aug 10, 1961

Bodine v. Commissioner, 103 F. 2d 982 (C.A. 3, 1939), certiorari denied 308 U.S. 576 . … Fisher v. Commissioner, 209 F. 2d 513 (C.A. 6, 1954), affirming 19 T.C. 384 ; United States v. Snow, 223 F. 2d 103 (C.A. 9, 1955). In United States 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.

Buck v. Commissioner

47 T.C. 113 · United States Tax Court · Nov 14, 1966

He also occasionally flew to Hew York City to attend meetings of the board of directors of American. … Sec. 262,1.R.C. 1954; Income Tax Regs., sec. 1.262-1; Commissioner v. Flowers, 326 U.S. 465 ; James Donnelly, 28 T.C. 1278, 1280 , affd. 262 F. 2d 411, 413 (C.A. 2); John C. Bruton, 9 T.C. 882 . Misfeldt v.

Dunn v. Commissioner

70 T.C. 361 · United States Tax Court · May 30, 1978

In Capodanno v. … In Chase v.

Heintz v. Commissioner

25 T.C. 132 · United States Tax Court · Oct 27, 1955

Pursuant to the plan conceived by the purchasing group, petitioners caused their corporation to amend its profit-sharing plan and had its board of directors give its approval to the purchasing group’s plan to merge Jack & … Roebling v. Commissioner, 143 F. 2d 810 (C. A. 3, 1944), affirming a Memorandum Opinion of this Court, entered June 30,1943, certiorari denied 323 U. S. 773 (1944); Southwest Natural Gas Co., 14 T.

Adda v. Commissioner

10 T.C. 1291 · United States Tax Court · Jun 30, 1948

Adda, Petitioner, v. Commissioner of Internal Revenue, Respondent Adda v. Commissioner Docket No. 14170 United States Tax Court 10 T.C. 1291 ; 1948 U.S. Tax Ct. … The respondent argues, citing Snyder v.

Knapp v. Commissioner

90 T.C. 430 · United States Tax Court · Mar 15, 1988

See Wheeler v. United States, supra; Greensboro Pathology Associates, P.A. v. United States, 698 F.2d 1196 (Fed. Cir. 1982); Grant-Jacoby, Inc. v. Commissioner, 73 T.C. 700 (1980); Armantrout v. … See Commissioner v. Gooch Milling Co., 320 U.S. 418 (1943); Lorain Avenue Clinic v. Commissioner, 31 T.C. 141, 164 (1958).

Gale v. Commissioner

4 T.C.M. 620 · United States Tax Court · Jun 13, 1945

Richard Gale v. Commissioner. Gale v. Commissioner Docket No. 5113. United States Tax Court 1945 Tax Ct. Memo LEXIS 162 ; 4 T.C.M. (CCH) 620 ; T.C.M. (RIA) 45205 ; June 13, 1945 *162 William F. … The Social Security Board then referred the matter to the Commissioner of Internal Revenue. His agents then contacted the petitioner who charged that W. J.

P. M. Finance Corp. v. Commissioner

20 T.C.M. 537 · United States Tax Court · Apr 14, 1961

Finance Corporation v. Commissioner. P. M. Finance Corp. v. Commissioner Docket Nos. 77725, 84356. United States Tax Court T.C. Memo 1961-108 ; 1961 Tax Ct. Memo LEXIS 242 ; 20 T.C.M. (CCH) 537 ; T.C.M. … At a meeting of the Board of Directors of the petitioner, held on July 1, 1953, the Board of Directors passed a resolution authorizing it to issue 5-year registered debenture bonds 1 in the amount of $300,000, as follows:

Ford v. Commissioner

46 T.C.M. 1353 · United States Tax Court · Sep 12, 1983

The Committee on Finance (Committee) of the Board of Regents of the University (Board) met on February 15, 1978, to consider whether it should recommend to the Board *237 that the gift from the partnership be accepted. … . *239 Commissioner v. Court Holding Co., 324 U.S. 331 , 334 (1945) ; Higgins v. Smith, 308 U.S. 473 , 476 (1940) ; Griffiths v. Helvering, 308 U.S. 355 , 357-358 (1939) ; Owens v.

C. F. Smith Co. v. Commissioner

13 T.C.M. 607 · United States Tax Court · Jun 30, 1954

Smith Company v. Commissioner. C. F. Smith Co. v. Commissioner Docket No. 32973. United States Tax Court T.C. Memo 1954-86 ; 1954 Tax Ct. Memo LEXIS 157 ; 13 T.C.M. (CCH) 607 ; T.C.M. … Mueller Co. v. Commissioner, supra , and Roche's Beach, Inc. v. Commissioner, supra.

American Mfg. Co. v. Commissioner

55 T.C. 204 · United States Tax Court · Oct 29, 1970

We find nothing in the opinions of Bazley v. Commissioner, 331 U.S. 737 (1947), and Gregory v. … Reddington Co. v.

Moore v. Commissioner

85 T.C. 72 · United States Tax Court · Jul 25, 1985

See, e.g., Flowers v. Commissioner, 80 T.C. 914, 937 (1983); Siegel v. Commissioner, 78 T.C. 659, 685 (1982); Brannen v. Commissioner, 78 T.C. 471, 494, 498 (1982), affd. 772 F.2d 695 (11th Cir. 1984); Reali v. … In this connection, compare Saviano v.

Arkansas Louisiana Gas Co. v. Commissioner

22 T.C.M. 331 · United States Tax Court · Mar 15, 1963

Arkansas Louisiana Gas Company v. Commissioner. Arkansas Louisiana Gas Co. v. Commissioner Docket No. 90065. United States Tax Court T.C. Memo 1963-77 ; 1963 Tax Ct. Memo LEXIS 269 ; 22 T.C.M. (CCH) 331 ; T.C.M. … On November 22, 1955, by a resolution of its board of directors, petitioner declared a 10 percent dividend on its common stock payable on December 23, 1955, to its stockholders of record at the close of business on December

Norwest Corp. v. Comm'r

108 T.C. 265 · United States Tax Court · Apr 28, 1997

Garcia v. Commissioner, 80 T.C. 491, 498 (1983) (citing Commissioner v. Court Holding Co., 324 U.S. 331 (1945)); see also Gregory v. Helvering, 293 U.S. 465 (1935); Golsen v. … Trading Corp. v.

Estate of Schwartz v. Commissioner

26 T.C.M. 957 · United States Tax Court · Oct 10, 1967

Estates of Harry Schwartz, Deceased, and Gussie Schwartz, Deceased, Samuel Schwartz, Administrator v. Commissioner. Estate of Schwartz v. Commissioner Docket No. 2096-64. United States Tax Court T.C. … FURTHER RESOLVED, that copy of this resolution be tendered to the family of Harry Schwartz as a humble expression of the Board's heartfelt sympathy in its bereavement.

Salem Lutheran Home Assn. of the Bay Cities v. Commissioner

2 T.C.M. 157 · United States Tax Court · May 26, 1943

The Salem Lutheran Home Association of the Bay Cities v. Commissioner. Salem Lutheran Home Assn. of the Bay Cities v. Commissioner Docket No. 111245. United States Tax Court 1943 Tax Ct. Memo LEXIS 283 ; 2 T.C.M. … Guests are admitted upon application approved *287 by a committee of the board of directors. Any person of the Caucasian race 65 years of age or older and of good character is eligible for admission.

Hesse v. Commissioner

5 T.C.M. 781 · United States Tax Court · Sep 11, 1946

Hesse v. Commissioner. Hesse v. Commissioner Docket No. 9586. United States Tax Court 1946 Tax Ct. Memo LEXIS 86 ; 5 T.C.M. (CCH) 781 ; T.C.M. (RIA) 46218 ; September 11, 1946 Lee W. Eckels, Esq., for the petitioner. … Hesse might institute a proceeding for a divorce from bed and board in Pennsylvania, or she might go to live in some other state and sue to get a divorce in order to get a substantial provision for alimony.