Case law

Henry G. Meiser v. Commissioner

5 T.C.M. 320 · United States Tax Court · Apr 29, 1946

Meiser v. Commissioner. Pauline A. Meiser v. Commissioner. Henry G. Meiser v. Commissioner Docket Nos. 4197, 4198. United States Tax Court 1946 Tax Ct. Memo LEXIS 205 ; 5 T.C.M. (CCH) 320 ; T.C.M. … The Board of Tax Appeals, in a memorandum opinion, held that it was.

Ryan v. Commissioner

8 T.C.M. 804 · United States Tax Court · Aug 31, 1949

Ryan v. Commissioner. Marie U. Kearney v. Commissioner. Ryan v. Commissioner Docket Nos. 18642, 18643. United States Tax Court 1949 Tax Ct. Memo LEXIS 87 ; 8 T.C.M. (CCH) 804 ; T.C.M. … Brown as personal trustee.

Ioane v. Comm'r

97 T.C.M. 1344 · United States Tax Court · Mar 26, 2009

Revenue Agent Dennis Brown (Agent Brown) examined petitioners’ 2002 and 2003 returns. … See Avery v.

Fox v. Commissioner

27 T.C.M. 1001 · United States Tax Court · Sep 19, 1968

Stern, 15 T.C. 521 ; Sheppard v. United States, 361 F. 2d 972 ; Jacobs v. United States, 280 F. Supp. 437 (S.D.Ohio, 1966), affd. 390 F. 2d 877 (C.A. 6, 1968); Apt v. Birmingham, 89 F. Supp. 361 (N.D. … Iowa, 1950); Winton v. Kelm, 122 F. Supp. 649 (D. Minn., 1954).

Buckeye Countrymark v. Commissioner

103 T.C. 547 · United States Tax Court · Nov 9, 1994

No other persons were eligible to hold class A common stock, and such shares were not transferable, except with the consent of the board of directors. … See id.) accord Commissioner v. Brown, 380 U.S. 563, 570 (1965); Security Bank Minn. v. Commissioner, 98 T.C. 33, 39 (1992), affd. 994 F.2d 432 (8th Cir. 1993); Fehlhaber v.

University of Maryland Physicians v. Commissioner

41 T.C.M. 732 · United States Tax Court · Jan 26, 1981

See generally General Conf. of the Free Church v. Commissioner, 71 T.C. 920 (1979) ; Dumaine Farms v. Commissioner, 73 T.C. 650 (1980) . … Mabee Petroleum Corp. v. United States, 203 F.2d 872 (5th Cir. 1953) ; Saint Germain Foundation v. Commissioner, 26 T.C. 648 (1956) .

Maine v. Commissioner

11 T.C.M. 324 · United States Tax Court · Apr 4, 1952

Maine v. Commissioner. Maine v. Commissioner Docket No. 26995. United States Tax Court 1952 Tax Ct. Memo LEXIS 268 ; 11 T.C.M. (CCH) 324 ; T.C.M. (RIA) 52095 ; April 4, 1952 William D. Krebs, Esq., for the petitioner. … Board and room was worth $15 per week.

Jernigan v. Commissioner

27 T.C.M. 95 · United States Tax Court · Jan 29, 1968

Woody v. United States, 368 F. 2d 668 (C.A. 9, 1966); Halsor v. Lethert, 240 F. Supp. 738 ( D. Minn. 1965) ; Godwin v. United States, an unreported case, ( D. Tenn. 1964, 15 A.F.T.R. 2d 253 ); William A. … Commissioner v. Duberstein, 363 U.S. 278 ↩ (1960) . 3.

Baranowicz v. Comm'r

86 T.C.M. 390 · United States Tax Court · Sep 22, 2003

Isaac, as sole owner and a board member of the firm, made Lora the secretary of the firm, but Lora’s only responsibility as secretary was to sign the minutes of the firm’s board meetings. … Mora v. Commissioner, 117 T.C. 279, 292 (2001); King v. Commissioner, 116 T.C. 198, 204 (2001).

Laverty v. Commissioner

61 T.C. 160 · United States Tax Court · Nov 6, 1973

Petitioner’s compensation was fixed annually by Thriftimart’s board of directors without petitioner’s participation. … Kaufman, 35 T.C. 663, 667 (1961), affd. 300 F. 2d 128 (C.A. 6, 1962); Sidman, v. United States, supra at 478 . Cf. Hall v. United States, 242 F. 2d 412, 414 (C.A. 7, 1957).

Harvey v. Commissioner

3 T.C.M. 1002 · United States Tax Court · Sep 27, 1944

Harvey v. Commissioner. Harvey v. Commissioner Docket No. 1056. United States Tax Court 1944 Tax Ct. Memo LEXIS 105 ; 3 T.C.M. (CCH) 1002 ; T.C.M. (RIA) 44309 ; September 27, 1944 *105 J. H. … Horst v. Commissioner (C.C.A., 2nd Cir.). , and its reversal, .

Walker v. Commissioner

37 T.C. 962 · United States Tax Court · Feb 21, 1962

Kagama, 118 U.S. 375 ; La Motte v. United States, 254 U.S. 570 ; Squire v. … Board of Commissioners v. Seber, 318 U.S. 705, 715 .

Cavanaugh v. Comm'r

104 T.C.M. 610 · United States Tax Court · Nov 26, 2012

He then recused himself from the meeting to allow the board to discuss the matter. … See, e.g., Newark Morning Ledger Co. v. United States, 539 F.2d 929 (3d Cir. 1976); Brown v. United States, 526 F.2d 135 (6th Cir. 1975); Kimbell v. United States, 490 F.2d 203 (5th Cir. 1974); Helgerson v.

Lake Petersburg Asso. v. Commissioner

33 T.C.M. 259 · United States Tax Court · Mar 5, 1974

LAKE PETERSBURG ASSOCIATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lake Petersburg Asso. v. Commissioner Docket No. 1559-72. United States Tax Court T.C. Memo 1974-55 ; 1974 Tax Ct. … The director members elect the Board of Directors. The director members and the Board of Directors share the management responsibilities of petitioner.

Carlisle Tire & Rubber Co. v. Commissioner

6 T.C.M. 1082 · United States Tax Court · Oct 6, 1947

Carlisle Tire and Rubber Company v. Commissioner. Carlisle Tire & Rubber Co. v. Commissioner Docket No. 9767. United States Tax Court 1947 Tax Ct. Memo LEXIS 73 ; 6 T.C.M. (CCH) 1082 ; T.C.M. … In Helvering v.

Bradley v. Commissioner

62 T.C.M. 1311 · United States Tax Court · Nov 26, 1991

He also received $ 14,481 of "Total Gross Taxable" pension benefits from the Railroad Retirement Board (RRB) as shown on the Form RRB-W-2P. … Railroad Retirement Bd. v. Fritz , 449 U.S. 166 , 174 , 66 L. Ed. 2d 368 , 101 S. Ct. 453 (1980) . Both the Ninth Circuit in Ernzen v. United States , supra , and the Seventh Circuit in Wallers v.

Spillers v. Commissioner

26 T.C.M. 1069 · United States Tax Court · Oct 31, 1967

Spillers v. Commissioner. Spillers v. Commissioner Docket No. 3997-64. United States Tax Court T.C. Memo 1967-216 ; 1967 Tax Ct. Memo LEXIS 43 ; 26 T.C.M. (CCH) 1069 ; T.C.M. (RIA) 67216 ; October 31, 1967 E. … Dodd v. Commissioner, 298 F. 2d 570 (C.A. 4, 1962).

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.

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.

Brockman Bldg. Corp. v. Commissioner

21 T.C. 175 · United States Tax Court · Nov 4, 1953

S. 564 ; American Telegraph & Cable Co. v. United States, 61 Ct. Cl. 326 , certiorari denied 271 U. S. 660 ; Blalock v. Georgia Ry. & Electric Co., 246 F. 387 (C. A. 5); Rensselaer & S. R. Co. v. Irwin, 249 F. 726 (C. … Old Colony Trust Co. v. Commissioner, 279 u. S. 716; United States v. Boston & M. R. Co., 279 U. S. 732 ; Raybestos-Manhattan, Inc. v. United States, 296 U. S. 60 ). Petitioner relies upon Denholm & McKay Realty Co. v.