Case law

Barnett Banks, Inc. v. Comm'r

83 T.C.M. 16 · United States Tax Court · Jul 10, 2002

Loan Corp. v. … Sav. & Loan Co. v.

Morgan v. Commissioner

50 T.C.M. 114 · United States Tax Court · Jun 12, 1985

The Board of Directors of the local chapter consisted of petitioner, her friend Sandra Anderson and Sandra's son, David Ely. … The Board of Directors met once a month. All meetings took place at 2427 West Lake, Phoenix, Arizona, a residence owned jointly by petitioner and Anderson.

Evans v. Commissioner

21 T.C.M. 339 · United States Tax Court · Mar 21, 1962

Evans v. Commissioner. Evans v. Commissioner Docket No. 83883. United States Tax Court T.C. Memo 1962-61 ; 1962 Tax Ct. Memo LEXIS 248 ; 21 T.C.M. (CCH) 339 ; T.C.M. (RIA) 62061 ; March 21, 1962 John E. … In 1952 the petitioner ran for nomination to the Milwaukee School Board as a resident of Milwaukee, using his sister's address.

Mallinckrodt, Inc. v. Commissioner

48 T.C.M. 1290 · United States Tax Court · Oct 3, 1984

Standard Oil Company (Indiana) v. Commissioner, 77 T.C. 349 407-409 (1981) ; Kimmelman v. … In Consolidated Freightways, Inc. v.

Russell E. Barrios

United States Tax Court · Mar 14, 2023

United States v. Osuagwu, 858 F. App’x 137, 144 (5th Cir. 2021) (quoting United States v. Brown, 553 F.3d 768, 792 (5th Cir. 2008)). Mr. Barrios relied on the testimony of Mr. … See Brown v. Commissioner, T.C. Memo. 2016-39, at *2–3; Shah, T.C. Memo. 2015-31, at *43. In summary, the “lack of documentary evidence . . . combined with the noncompelling nature of [Mr.

A. A. & E. B. Jones Co. v. Commissioner

19 T.C.M. 1561 · United States Tax Court · Dec 30, 1960

Jones Company, a Colorado corporation v. Commissioner. A. A. & E. B. Jones Co. v. Commissioner Docket Nos. 77680, 79682. United States Tax Court T.C. Memo 1960-284 ; 1960 Tax Ct. Memo LEXIS 7 ; 19 T.C.M. … (RIA) 60284 ; December 30, 1960 *7 Ronald V. Yegge, Esq., for the petitioner. William J. McNamara, Esq., for the respondent.

Martin Bros. Box Co. v. Commissioner

1 T.C.M. 999 · United States Tax Court · Apr 22, 1943

The Martin Brothers Box Company v. Commissioner. Martin Bros. Box Co. v. Commissioner Docket No. 110397. United States Tax Court 1943 Tax Ct. Memo LEXIS 351 ; 1 T.C.M. (CCH) 999 ; T.C.M. … The first provided that Southern Kraft would sell to the petitioner 1,500 tons per month of Kraft board for the manufacture of corrugated board in sheet form; that the contract should run from February 1, 1934, to January

Shipley v. Commissioner

17 T.C. 740 · United States Tax Court · Oct 31, 1951

Shipley, Petitioner, v. Commissioner of Internal Revenue, Respondent Shipley v. Commissioner Docket No. 29339 United States Tax Court 17 T.C. 740 ; 1951 U.S. Tax Ct. … He has organized and been an officer in various manufacturing companies, and is chairman of the board of the Elliott Company, which operates four manufacturing plants.

Compact Equip. Co. v. Commissioner

78 T.C.M. 1172 · United States Tax Court · Dec 16, 1999

(Trafco) in Brown, Michigan. Trafco manufactured recreational vehicles. … The minutes for the board of directors meetings for March 30, 5 Petitioner’s board of directors consisted of the Atkinsons and a third party.

Association for Honest Attorneys v. Commissioner

2018 T.C. Memo. 41 · United States Tax Court · Apr 3, 2018

) and the president of its board (CEO/board president). … Bureau v. United States, 326 U.S. 279, 283 (1945); Copyright Clearance Ctr., Inc. v. Commissioner, 79 T.C. 793, 804 (1982).

Wood v. Commissioner

57 T.C. 220 · United States Tax Court · Nov 15, 1971

Wood, Petitioners v. Commissioner of Internal Revenue, Respondent Wood v. Commissioner Docket No. 6865-70SC United States Tax Court 57 T.C. 220 ; 1971 U.S. Tax Ct. … Such constitution and bylaws further provided that: "A National Convention shall be held once each year at such time and place as shall be determined by the Executive Board.

Estate of Lammerts v. Commissioner

54 T.C. 420 · United States Tax Court · Mar 10, 1970

Lammerts (the wife of Parkinson) were elected to the board of directors on June 26, 1961. … Bazley v.

Kelly v. Commissioner

23 T.C.M. 472 · United States Tax Court · Mar 19, 1964

Kelly v. Commissioner. Kelly v. Commissioner Docket No. 1157-62. United States Tax Court T.C. Memo 1964-73 ; 1964 Tax Ct. Memo LEXIS 265 ; 23 T.C.M. (CCH) 472 ; T.C.M. (RIA) 64073 ; March 19, 1964 Neil M. … United Air Lines provided *267 meals on board for the pilot and crew when flights occurred during mealtime.

Palm Canyon X Invs., LLC v. Comm'r

98 T.C.M. 574 · United States Tax Court · Dec 15, 2009

Brown account. … Brown, dated October 11, 2001, authorizing Mr. Brooks to act on behalf of Palm Canyon with respect to its Deutsche Banc Alex. Brown account. On or around October 15, 2001, Mr.

Louisquisset Golf Club, Inc. v. Commissioner

21 T.C.M. 1577 · United States Tax Court · Dec 19, 1962

Louisquisset Golf Club, Inc. v. Commissioner. Louisquisset Golf Club, Inc. v. Commissioner Docket No. 84752. United States Tax Court T.C. Memo 1962-297 ; 1962 Tax Ct. Memo LEXIS 10 ; 21 T.C.M. (CCH) 1577 ; T.C.M. … The Board of Directors may pay dividends on the common stock out of the balance of the net profits or surplus as determined by said Board provided the dividends upon the preferred stock with all accumulations shall have been

Sidoran v. Commissioner

43 T.C.M. 1067 · United States Tax Court · Apr 14, 1982

Your retirement physical examination and Medical Board report have been reviewed. … Medical Board Report approving retirement for physical reasons effective through August 1973; 4.

Ryan v. Commissioner

75 T.C.M. 1778 · United States Tax Court · Feb 12, 1998

Raymond Brown Search Also on December 30, 1982, Cattalo obtained a search warrant for the home of Raymond Brown (Brown), one of Hitchens' customers, and after the above-described Hitchens search, Cattalo, Wilson, … Grove, and Hund executed the Brown search warrant.

Std. Brass & Mfg. Co. v. Comm'r

20 T.C. 371 · United States Tax Court · May 18, 1953

Standard Brass & Manufacturing Co., Petitioner, v. Commissioner of Internal Revenue, Respondent Std. Brass & Mfg. Co. v. Comm'r Docket No. 35644 United States Tax Court 1953 U.S. Tax Ct. LEXIS 159 ; 97 U.S.P.Q. … Buckingham advised him that it would be necessary to present the matter to the board of directors of the corporation for consideration and that it would consent to a reduction of the rates.

Gustafson v. Commissioner

3 T.C. 998 · United States Tax Court · Jun 13, 1944

Gustafson, Petitioner, v. Commissioner of Internal Revenue, Respondent Gustafson v. Commissioner Docket No. 1769 United States Tax Court 3 T.C. 998 ; 1944 U.S. Tax Ct. … The Board *107 said: We are convinced that the terms "personal, living or family expenses" referred to in section 215 * * * were intended by the Congress to be applied in the ordinarily accepted sense of those words and not

Fort Howard Corp. v. Commissioner

103 T.C. 345 · United States Tax Court · Aug 24, 1994

Petitioner’s management and Morgan Stanley made two formal proposals to petitioner’s board of directors. … However, this does not obscure the fact that the issuance of such financing was part of the merger plan from before the time such plan was adopted by petitioner’s board.