Case law

Spencer v. Commissioner

37 T.C.M. 1847 · United States Tax Court · Nov 6, 1978

SPENCER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Spencer v. Commissioner Docket No. 5425-77. United States Tax Court T.C. Memo 1978-442 ; 1978 Tax Ct. Memo LEXIS 73 ; 37 T.C.M. (CCH) 1847 ; T.C.M. … Southwick from September 1964 to October 1968 as a bus driver for the school district and in that capacity was covered by a pension plan funded by the states of Massachusetts and administered by the Hampden County Retirement Board

Conole v. Commissioner

30 T.C.M. 467 · United States Tax Court · May 18, 1971

of the board and chief executive officer. … IV. & V.

Ruggere v. Commissioner

78 T.C. 979 · United States Tax Court · Jun 14, 1982

In Jones v. … Vance v. Bradley, 440 U.S. 93, 97 (1979); Massachusetts Board of Retirement v. Murgia, 427 U.S. 307, 312-314 (1976).

Estate of Melcher v. Commissioner

29 T.C.M. 1010 · United States Tax Court · Aug 24, 1970

In Brown v. Commissioner, supra, 396 F. 2d 462 , 464-467 (C. … The reasoning of Brown v.

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

G. W. Onthank Co. v. Commissioner

13 T.C.M. 300 · United States Tax Court · Mar 31, 1954

Onthank Company v. Commissioner. G. W. Onthank Co. v. Commissioner Docket No. 42593. United States Tax Court 1954 Tax Ct. Memo LEXIS 250 ; 13 T.C.M. (CCH) 300 ; T.C.M. … "Provision for retirement sinking fund reserve and other terms and conditions of this obligation are set forth in a resolution of the Board of Directors of the corporation duly adopted at a meeting held on February 3, 1947

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.

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).

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.

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.

Sylvester Ogbajie & Ijeoma Martha Iheke v. Commissioner

2013 T.C. Summary Opinion 75 · United States Tax Court · Sep 24, 2013

Boehm v. Commissioner, 326 U.S. 287, 294 (1945); Bennett v. Commissioner, 139 F.2d 961, 963 (8th Cir. 1944). … See Tokarski v. Commissioner, 87 T.C. 74, 77 (1986).

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.

Adorno Asset Mgmt. Trust v. Comm'r

85 T.C.M. 1255 · United States Tax Court · May 1, 2003

See Patz Trust v. Commissioner, 69 T.C. 497, 503 (1977); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler’s Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960); Natl Comm. To Secure Justice v. … See Fehrs v. Commissioner, supra at 348.

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) .