Case law

Estate of McKaig v. Commissioner

51 T.C. 331 · United States Tax Court · Dec 3, 1968

until July 1, 1968, before complying with Brown’s request. … In the latter respect it also differs from Arlington Corp. v. Commissioner, supra; Eppler v. Commissioner, supra; and Tenzer v. Commissioner, supra.

Michael D. Brown

United States Tax Court · Jun 23, 2022

See Brown v. Commissioner (Brown IV), T.C. Memo. 2021-112, supple- menting Brown v. Commissioner (Brown II), T.C. Memo. 2019-121, aff’d in part, vacated in part, and remanded, Brown v. Commissioner (Brown III), 826 F. … App’x 673 (9th Cir. 2020); Brown v. Commissioner (Brown I), T.C. Memo. 2016-82, aff’d, 697 F. App’x 1 (D.C. Cir. 2017).

Blake v. Commissioner

20 T.C. 721 · United States Tax Court · Jun 30, 1953

Clapp v. Engledow, 18 S. W. 146 , 82 Tex. 290 ; Mondragon v. Mondragon, 257 S. W. 215 , 113 Tex. 404 ; Hughes v. Sloan, 62 S. W. 2d 194 . Respondent cites such cases as Browne v. King, 235 S. W. 522 ; Sutton v. … Commissioner v. Wilson, 76 F. 2d 766 , reversing a Memorandum Opinion of the Board of Tax Appeals; Welder v. Commissioner, 148 F. 2d 583 , affirming a Memorandum Opinion of this Court; Dolores Crabb, 41 B. T.

Miller v. Commissioner

93 T.C. 330 · United States Tax Court · Sep 13, 1989

Browning-Ferris Industries of Vermont, Inc. v. … Browning-Ferris Industries of Vermont, Inc. v. Kelco Disposal, Inc., 57 U.S.L.W. at 4991 n. 24; W. Prosser and W. Keeton, Torts, sec. 2, p. 14 (5th ed. 1984).

Frelbro Corp. v. Commissioner

36 T.C. 864 · United States Tax Court · Aug 18, 1961

Saenger, Inc. v. Commissioner, 84 F. 2d 23 (C.A. 5, 1936), and Roe v. … Woolford Realty Co. v.

Hoffman v. Commissioner

54 T.C. 1607 · United States Tax Court · Aug 12, 1970

Brown, 50 T.C. 865 (1968), affirmed per curiam 415 F. 2d 310 (C.A. 4, 1969). … Walters v. Walters, 341 Ill. App. 561 , 94 N.E. 2d 726 (1950); Banck v. Banck, supra; and Adler v. Adler, supra.

Bessenyey v. Commissioner

45 T.C. 261 · United States Tax Court · Dec 17, 1965

Interests in the property subsequently devolved to petitioner (6/16ths, from the estate of her mother), Marcus Daly III (4/16ths), Frances Carroll Brown (3/16ths), and Margaret Brown Trimble (3/16ths). … Corp. v. United States, 311 F. 2d 235 (Ct.

Worthington v. Commissioner

18 T.C. 796 · United States Tax Court · Jul 25, 1952

As early as April 20, 1922, as evidenced by the agreement entered into by them, Emma Browne Worthington and Warwick and Percy Worthington were convinced that Emma Browne Worthington took a legal life estate under the will … Respondent argues that the facts of this case bring it within the rationale of the City Bank Farmers Trust Co. v. Pedrick, 168 F. 2d 618 . We can not agree.

Reisinger v. Commissioner

71 T.C. 568 · United States Tax Court · Jan 16, 1979

In Furner v. … Grover v. Commissioner, 68 T.C. 598, 601 (1977); Davis v. Commissioner, 65 T.C. 1014, 1019 (1976); Glenn v. Commissioner, 62 T.C. 270, 275 (1974); Weiszmann v.

Baltimore Transfer Co. v. Commissioner

8 T.C. 1 · United States Tax Court · Jan 3, 1947

United States v. Anderson, 269 U. S. 422 , 46 S. Ct 131 , 70 L. Ed. 347 ; Dixie Pine Products Co. v. Commissioner, 320 U. S. 516 , 64 S. Ct. 364 ; Security Flour Mills Co. v. Commissioner, 321 U. S. 281 , 64 S. … See also Dougherty's Sons Inc. v. Commissioner, 121 Fed. (2d) 700, 702, quoting from Chicot County Drainage District v. Baxter State Bank, 308 U. S. 371, 374 .

Peoples Bank & Trust Co. v. Commissioner

50 T.C. 750 · United States Tax Court · Aug 19, 1968

Oberman Manufacturing Co., 47 T.C. 471 (1967); Brown v. Helvering, 291 U.S. 193 (1934); United States v. Anderson, 269 U.S. 422 (1926). … Justice Brandeis in Lucas v.

Automobile Club of Michigan v. Commissioner

20 T.C. 1033 · United States Tax Court · Sep 23, 1953

Co. v. Commissioner, 101 F. 2d 75 , and Stockstrom v. Commissioner, 190 F. 2d 283 . In the Balkan Nat. Ins. … In Brown v. Helvering, 291 U. S. 193 , affirming 22 B. T. A. 678, the taxpayer was a general insurance agent and kept books on the accrual basis.

Wick v. Commissioner

7 T.C. 723 · United States Tax Court · Sep 16, 1946

Brown, 7 T. C. 715 , and Frank J. Kalchthaler, 7 T. C. 625 . The above holding applies equally to payments made to Margaret Wick during 1943, aggregating $2,298.42. … Gundry v. Gundry (Okla.), 68 Pac. 509, 510 ; Westerfteld v. Westerfield, 36 N. J. Eq. 195, 197. See Words and Phrases, definition and discussion of Alimony Pendente Lite.

Hay v. Commissioner

13 T.C. 840 · United States Tax Court · Nov 30, 1949

Gardner v. Herbert, 5 Pac. (2d) 782 ; Brown v. Brown, 73 Pac. (2d) 795 . … Brown v. Brown, supra; Ford v. Ford, 155 Pac. (2d) 485 ; White v. White, 163 Pac. (2d) 137 ; State v. Superior Court, 164 Pac. (2d) 890 .

Reichert v. Commissioner

19 T.C. 1027 · United States Tax Court · Mar 10, 1953

Applying the rule laid down in Cohan v. … Brown, the facts are different and we have so found. The first contribution was $5,000 in 1945. Brown’s company was in the wholesale liquor business.

Hesse v. Commissioner

7 T.C. 700 · United States Tax Court · Sep 10, 1946

The question presented calls for construction of section 22 (k) in the light of the situation in the State of Pennsylvania where alimony is allowed to a spouse who receives a limited divorce, a divorce from bed and board … Brown, 7 T. C. 715 . The sums in question are periodic payments received subsequent to the decree of divorce. The narrow question is whether the payments were made under a written instrument incident to such divorce.

Estate of Gardner v. Commissioner

82 T.C. 989 · United States Tax Court · Jun 25, 1984

See Citizens to Preserve Overton Park v. Volpe, supra; Chaney v. Heckler, 718 F.2d at 1185-1186 ; American Federation of Gov. Emp., Etc. v. Brown, 680 F.2d 722 , 726 (11th Cir. 1982); United States v. … Brown, 680 F.2d at 726-727; Bullard v. Webster, 623 F.2d 1042, 1046-1047 (5th Cir. 1980); Local 2855, AFGE (AFL-CIO) v. United States, 602 F.2d at 579-583 .

Walling v. Commissioner

45 T.C. 111 · United States Tax Court · Oct 25, 1965

Walling, Surviving Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent Walling v. Commissioner Docket No. 4274-62 United States Tax Court 45 T.C. 111 ; 1965 U.S. Tax Ct. … V.

Paul Andrew Frutiger

United States Tax Court · Mar 11, 2024

King, 576 U.S. at 486 (quoting FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120, 133 (2000)). … A Board decision in the veteran’s favor, on the other hand, is final.

Daine v. Commissioner

9 T.C. 47 · United States Tax Court · Jul 9, 1947

Brown , 7 T. … Burdick v. Commissioner , 76 Fed. (2d) 672 ; Lyeth v.