Case law

Slechter v. Commissioner

54 T.C.M. 897 · United States Tax Court · Oct 19, 1987

In addition, the Board of Trustees of Evergreen Park (Board) adopted a resolution on December 5, 1983, approving the pick up of employee contributions to the Pension Fund. … As the Seventh Circuit noted in Howell v.

Sommers v. Commissioner

1 T.C.M. 180 · United States Tax Court · Dec 8, 1942

Sommers v. Commissioner. Sommers v. Commissioner Docket No. 106912. United States Tax Court 1942 Tax Ct. Memo LEXIS 54 ; 1 T.C.M. (CCH) 180 ; T.C.M. … Brown, Esq., for the respondent. TYSON Memorandum Opinion TYSON, J.: This proceeding involves an income tax deficiency in the amount of $1,026.38 for the calendar year 1937, not all of which is in controversy.

North Shore Bus Co. v. Commissioner

1 T.C.M. 493 · United States Tax Court · Jan 27, 1943

North Shore Bus Company, Inc. v. Commissioner. North Shore Bus Co. v. Commissioner Docket No. 108391. United States Tax Court 1943 Tax Ct. Memo LEXIS 490 ; 1 T.C.M. (CCH) 493 ; T.C.M. … The Board held that since the year 1934 was still open the amount refunded in 1939 should be restored to 1934 income.

Clayton v. Commissioner

42 T.C.M. 670 · United States Tax Court · Aug 13, 1981

Storz v. … Brown v. Commissioner , 448 F.2d 514 (10th Cir. 1971) , affg. 54 T.C. 1475 (1970) ; Wiseman v. Halliburton Oil Well Cementing Company , 301 F.2d 654 (10th Cir. 1962) .

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.

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.

United Tie Co. v. Commissioner

1 T.C.M. 306 · United States Tax Court · Dec 26, 1942

United Tie Company, an Illinois Corporation v. Commissioner. United Tie Co. v. Commissioner Docket No. 107232. United States Tax Court 1942 Tax Ct. Memo LEXIS 10 ; 1 T.C.M. (CCH) 306 ; T.C.M. … the further assignment of the sum of two dollars per thousand feet, board measure, on ties shipped, until the payment of the notes of J.

National Power Mach. Co. v. Commissioner

3 T.C.M. 934 · United States Tax Court · Sep 14, 1944

The National Power Machinery Company v. Commissioner. National Power Mach. Co. v. Commissioner Docket No. 3285. United States Tax Court 1944 Tax Ct. Memo LEXIS 119 ; 3 T.C.M. (CCH) 934 ; T.C.M. … At a special meeting of the board of directors held April 8, 1941, the directors, B. R. Kern, S. W. Kern and G. W. Rosenberg, authorized a salary for B. R.

Estate of Wycoff v. Commissioner

59 T.C. 617 · United States Tax Court · Feb 1, 1973

In the case of United States v. … The Supreme Court in Ohio v.

ESTATE OF H.A. TRUE v. COMMISSIONER

82 T.C.M. 27 · United States Tax Court · Jul 6, 2001

True-Brown Partnerships Dave True and Doug Brown jointly pursued other business ventures (collectively, True-Brown partnerships). … April 20, 2001); Estate of Ford v. Commissioner, T.C. Memo. 1993-580, affd. 53 F.3d 924 (8th Cir. 1995); Brown v. Commissioner, T.C. Memo. 1966-92; Estate of Cookson v. Commissioner, T.C. Memo. 1965-319.

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.

Lichtenberg v. Commissioner

26 T.C.M. 583 · United States Tax Court · Jun 14, 1967

Lichtenberg and Trudy Lichtenberg v. Commissioner. Alvin Lerner v. Commissioner. Leo Benjamin and Ethele Benjamin v. Commissioner. Lichtenberg v. Commissioner Docket Nos. 3631-65, 6207-65, 6278-65. . … Petitioners cite some New York cases such as Rutter v.

Flock v. Commissioner

8 T.C. 945 · United States Tax Court · Apr 30, 1947

Flock, Petitioner, v. Commissioner of Internal Revenue, Respondent. Emanuel Flock, Petitioner, v. Commissioner of Internal Revenue, Respondent. Manfred Flock, Petitioner, v. … Manfred was then just 15 years of age and was attending *947 boarding school away from home.

W. D. Haden Co. v. Commissioner

5 T.C.M. 250 · United States Tax Court · Apr 9, 1946

Bennett v. Commissioner, supra. … Commissioner v. Breyer, 151 Fed. (2d) 267 ; Esperson v. Commissioner, 127 Fed (2d) 370 ; Michael Carpenter Co. v. Commissioner, 136 Fed. (2d) 51 .

Siff v. Commissioner

41 T.C.M. 587 · United States Tax Court · Dec 18, 1980

SIFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Siff v. Commissioner Docket No. 6451-77 United States Tax Court T.C. Memo 1980-566 ; 1980 Tax Ct. Memo LEXIS 19 ; 41 T.C.M. (CCH) 587 ; T.C.M. … said inventory which in the opinion of the Board of Directors has a fair value of $ 75,000.00."

McIntosh v. Commissioner

85 T.C. 31 · United States Tax Court · Jul 16, 1985

In Cook v. … In Boucher v.

Ludden v. Commissioner

68 T.C. 826 · United States Tax Court · Aug 31, 1977

Article VI of each plan provided for administration of the plans by a three-person managing committee designated by the company’s board of directors. … In Myron v. United States, 550 F.2d 1145 (9th Cir. 1977), the court stated with respect to the Ray Cleaners case: "Appellant cites Ray Cleaners, Inc. v.

Hill v. Commissioner

26 T.C.M. 1287 · United States Tax Court · Dec 15, 1967

Petitioner and her husband boarded the horses at a nearby ranch and employed trainers, paying them wages plus a percentage of the winnings. … The facts of record call for application of the rule of Cohan v.

Ritter v. Comm'r

114 T.C.M. 352 · United States Tax Court · Sep 19, 2017

THOMAS JOSEPH RITTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ritter v. Comm'r Docket No. 1584-16 United States Tax Court 2017 Tax Ct. Memo LEXIS 185 ; 114 T.C.M. … Corp. v.

Porter Royalty Pool, Inc. v. Commissioner

7 T.C. 685 · United States Tax Court · Sep 6, 1946

Kirby Petroleum Co. v. Commissioner, 326 U. S. 599 . Thus in Palmer v. Bender, 287 U. … The royalty payments could be distributed only by vote of the board of directors and such distributions were made solely on the basis of stockholdings.