Case law

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.B.C. Super Markets, Inc. v. Commissioner

54 T.C. 882 · United States Tax Court · Apr 28, 1970

In United States v. … His board of directors may desert him, or he may have sold his shares. In such cases the corporation should have the opportunity to show that it was not adequately represented at the prior trial.

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.

Brodhead v. Commissioner

18 T.C. 726 · United States Tax Court · Jul 7, 1952

Poe v. Seaborn, 282 U. S. 101 ; Hoeper v. Tax Commission, 284 U. S. 206 . … Corliss v. Bowers, 281 U. S. 376 .

Dallas Dental Lab, Inc. v. Commissioner

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

Schwabe Co. v. … Bailey Co. v.

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.

Hart Schaffner & Marx & Subsidiaries v. Commissioner

44 T.C.M. 184 · United States Tax Court · Jun 21, 1982

See Grodt and McKay Realty, Inc. v. Commissioner, supra at 1237 . Our understanding of Commissioner v. Brown, supra , as we have expressed in Kraut v. … United States, 435 U.S. 561 (1978) , and Commissioner v. Brown, 380 U.S. 563 ↩ (1965) . 37.

James B. Sipe & Co. v. Commissioner

9 T.C.M. 154 · United States Tax Court · Feb 28, 1950

Sipe and Company v. Commissioner. James B. Sipe & Co. v. Commissioner Docket No. 20680. United States Tax Court 1950 Tax Ct. Memo LEXIS 264 ; 9 T.C.M. (CCH) 154 ; T.C.M. … Co. v. Commissioner, 151 Fed. (2d) 821 ; White & Wells Co. v. Commissioner, 50 Fed. (2d) 120 ; John Q.

Brooks v. Commissioner

63 T.C. 1 · United States Tax Court · Oct 1, 1974

Nash v. United States, 398 U.S. 1, 4-5 (1970); J. E. Hawes Corp., 44 T.C. 705, 707 (1965). … Dixie Furniture Co. v. Commissioner, 390 F.2d 139, 141 (C.A. 8, 1968); Consolidated-Hammer Dry Plate & Film Co. v.

Alamo Broadcasting Co. v. Commissioner

15 T.C. 534 · United States Tax Court · Oct 20, 1950

C. on July 12, 1944, subject to compliance with the requirements of the War Production Board. … C. 394 ; Kittredge v. Commissioner , 88 Fed. (2d) 632 ; Yellow Cab Co. of Pittsburgh v. Driscoll , 24 F. Supp. 993 ; Independent Brick Co ., 11 B. T.

Allen v. Comm'r

91 T.C.M. 673 · United States Tax Court · Jan 25, 2006

Petitioner was also a board member of Simpson Electric Co. (Simpson), an electric company owned and operated by the tribe. The tribe paid petitioner $8,000 in 2001 for attending Simpson board meetings. … V.

Smith--Lustig Paper Box Mfg. Co. v. Commissioner

1 T.C. 503 · United States Tax Court · Jan 26, 1943

The Smith-Lustig Paper Box Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Smith--Lustig Paper Box Mfg. Co. v. … In Roberts v. Criss , 266 Fed. 296 (C. C.

Coblentz v. Commissioner (In re Estate of McClatchy)

106 T.C. 206 · United States Tax Court · Apr 3, 1996

Decedent was a director, chairman of the board, and chief executive officer (CEO) of the company at the time of his death. … The Court of Appeals in United States v.

EBERL'S CLAIM SERV. v. COMMISSIONER

77 T.C.M. 2336 · United States Tax Court · Jun 25, 1999

While we give little or no weight to the absence of formal board resolutions in closely held corporations, Levenson & Klein, Inc. v. Commissioner, 67 T.C. 694, 713-714 (1977); Reub Isaacs & Co. v. … See Pacific Grains, Inc. v. Commissioner, supra (corporate president was not underpaid in part because taxpayer's board did not state that some part of the payments were for his prior services); H&A Intl.

Graf v. Commissioner

80 T.C. 944 · United States Tax Court · May 18, 1983

Board of Ed. of Charleston, etc., 523 F.2d 340, 347 (8th Cir. 1975), such a motion can be particularly appropriate in a case such as the one before us. … Lemery v. Commissioner, supra at 378. In Brountas v.

Estate of Miller v. Commissioner

37 T.C.M. 1547 · United States Tax Court · Sep 19, 1978

Petitioner points us to Shephard v. Commissioner, 340 F.2d 27 (CA6 1965) , affg. a Memorandum Opinion of this Court, 5 cert. denied 382 U.S. 813 (1965) ; Shaken v. Commissioner, 21 T.C. 785 (1954) ; Meyer v. … year.The Board held that this pattern demonstrated that the advances were disguised dividends.

Hopkins v. Commissioner

13 T.C. 952 · United States Tax Court · Dec 20, 1949

Helvering, supra; Helvering v. Louis, 77 Fed. (2d) 386; Commissioner v. Smiley, 86 Fed. (2d) 658; Edwards v. Commissioner, 102 Fed. (2d) 757; and Steinbach Kresge Co. v. Sturgess, 33 Fed. Supp. 897. … Mason Trust v.

August v. Commissioner

30 T.C. 969 · United States Tax Court · Jul 31, 1958

Glickman v. Commissioner, supra; Carl B. Rechner, supra; and Raymond G. Burge, supra. … Glickman v. Commissioner, supra, and Raymond G. Burge, supra.

Mills Estate, Inc. v. Commissioner

17 T.C. 910 · United States Tax Court · Nov 30, 1951

Mills Estate, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Mills Estate, Inc. v. Commissioner Docket No. 27835 United States Tax Court 17 T.C. 910 ; 1951 U.S. Tax Ct. … On the same date there was adopted at a meeting of petitioner's board of directors a resolution directing Anderson, Gasser, Ferris & Anderson, petitioner's attorneys, to file with the state authorities the "certificate of

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.