Case law

Kochanowski v. Commissioner

45 T.C.M. 666 · United States Tax Court · Feb 2, 1983

Brown v. Commissioner, 78 T.C. 215 , 219 (1982) . … Brown v. Commissioner, supra at 218-219 ; Weinroth v. Commissioner, 74 T.C. 430 , 435 (1980) . Petitioners contend that the Vesuvia address with the "75" zip code was not their last known address.

Soabar Co. v. Commissioner

7 T.C. 89 · United States Tax Court · Jun 12, 1946

Soabar Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Soabar Co. v. Commissioner Docket No. 1730 United States Tax Court 7 T.C. 89 ; 1946 U.S. Tax Ct. … The bonuses paid to Henry were likewise paid pursuant to resolutions of the board of directors and were predicated upon long standing oral agreements between Henry and Robinson to the effect that Henry should have a bonus

Wilkins v. Commissioner

26 T.C.M. 479 · United States Tax Court · May 9, 1967

Consequently, the case of Commissioner v. Mendel, 351 F. 2d 580 (C.A. 4, 1965) reversing 41 T.C. 32 (1963) , is clearly distinguishable. We recognize that the petitioner's burden is difficult. Robert I. Brown, supra. … See Blair v. Oesterlein Co., 275 U.S. 220 , 227 ↩ .

Collup v. Commissioner

21 T.C.M. 128 · United States Tax Court · Feb 12, 1962

Collup and Catherine Collup v. Commissioner. Collup v. Commissioner Docket No. 85925. United States Tax Court T.C. Memo 1962-28 ; 1962 Tax Ct. Memo LEXIS 279 ; 21 T.C.M. (CCH) 128 ; T.C.M. … Helvering v. Owens, 305 U.S. 468 (1938) . *289 The question here involved is, therefore, entirely one of fact.

Dallas Dental Lab, Inc. v. Commissioner

72 T.C. 117 · United States Tax Court · Apr 12, 1979

Schwabe Co. v. … Bailey Co. v.

Estate of Baer v. Commissioner

26 T.C.M. 170 · United States Tax Court · Feb 27, 1967

See also Donovan v. Campbell, Jr., an unreported case (N.D. … We have so concluded since, in any event, it seems to us that the cost for room and board falls into the category of a nondeductible personal expense. Cf. Commissioner v.

Moss v. Commissioner

41 T.C.M. 55 · United States Tax Court · Sep 25, 1980

MOSS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Moss v. Commissioner Docket No. 11580-77. United States Tax Court T.C. Memo 1980-430 ; 1980 Tax Ct. Memo LEXIS 158 ; 41 T.C.M. (CCH) 55 ; T.C.M. … Brown. Mrs. Brown was 75 years old at the time and having difficulty maintaining her home alone. Mrs.

Adams v. Comm'r

2010 U.S. Tax Ct. LEXIS 67 · United States Tax Court · Feb 16, 2010

Mulvania v. Commissioner , 81 T.C. 65 , 68 (1983) ; Frieling v. Commissioner , 81 T.C. 42 , 52 (1983) . … E.g., Berger v. Commissioner , 404 F.2d 668 (3d Cir. 1968) , affg. 48 T.C. 848 (1967) ; DeWelles v. United States , 378 F.2d 37 , 39 (9th Cir. 1967) ; Brown v. Lethert , 360 F.2d 560 , 562 (8th Cir. 1968) ; Frieling v.

Castigliola v. Comm'r

113 T.C.M. 1296 · United States Tax Court · Apr 12, 2017

a three-year term on the board of directors. … Gates v. Commissioner, 135 T.C. 1, 6 (2010); see Perrin v. United States, 444 U.S. 37, 42 (1979).

Finley v. Commissioner

33 T.C.M. 1012 · United States Tax Court · Aug 29, 1974

FINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Finley v. Commissioner Docket No. 7307-72. United States Tax Court T.C. Memo 1974-229 ; 1974 Tax Ct. Memo LEXIS 92 ; 33 T.C.M. (CCH) 1012 ; T.C.M. … Sec. 1.165-1(b), Income Tax Regs. ; Boehm v. Commissioner, 326 U.S. 287 (1945) .

Frazier v. Commissioner

68 T.C.M. 253 · United States Tax Court · Jul 27, 1994

Browne. … Browne, were not personal to him.

Gloria Ononuju

United States Tax Court · Jul 26, 2021

In 2014 the Michigan Board of Medicine (Board) received complaints about certain practices in which Mr. Ononuju had engaged. … Fort Flowers Found., Inc. v.

Lawrence Edwatrd Krohn & Stephanie Krohn v. Commissioner

2014 T.C. Summary Opinion 12 · United States Tax Court · Feb 11, 2014

Boarding Fees On their Schedule C Petitioners reported $635 of “Boarding Fees” expenses under “Other Expenses”. … We hold that petitioners are entitled to a $335 deduction for boarding expenses under section 162(a). 5.

Wessner v. Comm'r

106 T.C.M. 1 · United States Tax Court · Jul 1, 2013

Brown, Jr., for respondent. … See Gould v.

Morris Trusts v. Commissioner

51 T.C. 20 · United States Tax Court · Oct 9, 1968

See also Commissioner v. Brown, 380 U.S. 563, 578-580 (1965). We do not intend to imply that we believe congressional inaction here means complete sanction of tax avoidance through multiple accumulation trusts. … In Jackson v.

Estate of Moore v. Commissioner

20 T.C.M. 1346 · United States Tax Court · Sep 11, 1961

Moore, Executrix v. Commissioner. Selma Gessler Moore v. Commissioner. Estate of Moore v. Commissioner Docket Nos. 85773, 85774. United States Tax Court T.C. Memo 1961-257 ; 1961 Tax Ct. Memo LEXIS 92 ; 20 T.C.M. … On May 31, 1956, at a special meeting the Company's board of directors unanimously adopted a resolution that the claim be compromised. This resolution read as follows: WHEREAS, the Estate of James T.

Scherr v. Commissioner

6 T.C.M. 1067 · United States Tax Court · Oct 3, 1947

Isaac Scherr v. Commissioner. Hyman Moore v. Commissioner. Scherr v. Commissioner Docket Nos. 12413, 12414. United States Tax Court 1947 Tax Ct. Memo LEXIS 76 ; 6 T.C.M. (CCH) 1067 ; T.C.M. … Board. She knew the business completely, and handled all aspects of it. She has always been "the boss" of the warehouse and office. Rose Moore also worked in the office from 1938 to 1942.

A. B. C. D. Lands, Inc. v. Commissioner

41 T.C. 840 · United States Tax Court · Mar 17, 1964

Gregory v. Helvering, 293 U.S. 465 (1935); Commissioner v. Transport Trad. & Term. Corp., supra at 572 ; United States v. Lynch, supra at 720 ; and Diggs v. … Co. v.

D'Agostino v. Commissioner

32 T.C.M. 937 · United States Tax Court · Sep 11, 1973

D'AGOSTINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent D'Agostino v. Commissioner Docket No. 3904-70. United States Tax Court T.C. Memo 1973-202 ; 1973 Tax Ct. Memo LEXIS 86 ; 32 T.C.M. … Commissioner v. Stern, 357 U.S. 39 , 45 (1958) .

Hendricks v. Commissioner

29 T.C.M. 36 · United States Tax Court · Jan 19, 1970

Hendricks v. Commissioner. Hendricks v. Commissioner Docket No. 149-67. United States Tax Court T.C. Memo 1970-13 ; 1970 Tax Ct. Memo LEXIS 345 ; 29 T.C.M. (CCH) 36 ; T.C.M. … There would be no margin requirement imposed by Regulation T of the Federal Reserve Board.