Case law

Lengsfield v. Commissioner

14 T.C.M. 1024 · United States Tax Court · Sep 16, 1955

Lengsfield v. Commissioner. Coralie Mayer Lengsfield v. Commissioner. Blanche L. Brown v. Commissioner. Lengsfield v. Commissioner Docket Nos. 49963-49965. United States Tax Court T.C. Memo 1955-257 ; 1955 Tax Ct. … Macfarlane, 19 T.C. 9 , with Thomas v.

National Starch & Chemical Corp. v. Commissioner

93 T.C. 67 · United States Tax Court · Jul 24, 1989

Brown , for the petitioner. Richard J. Sapinski , Daniel Morman , Paul J. Sude , and Janet A. Engel , for the respondent. Clapp , Judge . … First, "when a board addresses a pending takeover bid it has an obligation to determine whether the offer is in the best interest of the corporation and its shareholders." Unocal Corp. v.

Howell v. Commissioner

40 T.C. 940 · United States Tax Court · Sep 12, 1963

Howell, Transferee, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Howell v. … Browning, Transferee, Docket No. 1433-62; William S. Howell, Transferee, Docket No. 1434-62; Otillie Howell, Transferee, Docket No. 1435-62; John B.

Quinn v. Commissioner

62 T.C. 223 · United States Tax Court · May 15, 1974

We think they realized taxable income under either James v. United States, 366 U.S. 213 (1961), as a misappropriation of Beverly’s funds, or North American Oil v. … United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4, 6 (1970); Brushaber v. Union Pac.

Great Western Petroleum Corp. v. Commissioner

1 T.C. 624 · United States Tax Court · Feb 23, 1943

Both parties agree that the precise question here involved has not heretofore been decided by the Board of Tax Appeals or by the courts. So far as we have been able to find, that is a correct statement. … Rogers, Brown & Crocker Bros., Inc., 32 B. T. A. 307. On this issue we sustain the Commissioner. Decision will be entered under Rule 60. Art. 23 (m) — 16.

Bone v. Commissioner

52 T.C. 913 · United States Tax Court · Sep 8, 1969

Bone, Petitioners v. Commissioner of Internal Revenue, Respondent; Thos. E. Bone, Petitioner v. Commissioner of Internal Revenue, Respondent Bone v. … Code sec. 103 (West 1955); Brown v. North Ventura Road Development Co ., 216 Cal. App. 2d 227 , 30 Cal.

Las Vegas Land & Water Co. v. Commissioner

26 T.C. 881 · United States Tax Court · Jul 30, 1956

In Brown Shoe Co. v. … S. 961 , a case factually similar to Brown Shoe Co. v. Commissioner, supra.

Denver & R. G. W. R. Co. v. Commissioner

32 T.C. 43 · United States Tax Court · Apr 10, 1959

The petitioner relies upon Brown Shoe Co. v. Commissioner, 339 U.S. 583 , but the facts in that case distinguish it from the present case. … The Supreme Court in the Brown Shoe case also distinguished Commissioner v.

Wilson v. Commissioner

26 T.C. 474 · United States Tax Court · Jun 7, 1956

Elliott v. Bloyd , 40 Ore. 326 , 67 Pac. 202 . See, also, Brown, The Law of Personal Property (2d ed.), p. 226. … Harden v. City of Springfield , 192 Ore. 676 , 236 P. 2d 432 ; Barr v. Lynch , 163 Ore. 607 , 97 P. 2d 185 . *191 See, also, Ore. Comp. L. Ann. secs. 110-104 through 110-109; Brown, supra , sec. 72, p. 246; Ore. Comp.

Estate of Brown v. Commissioner

73 T.C.M. 2655 · United States Tax Court · Apr 28, 1997

Lindberg, and Robert Fite were to be members of the Bengals' board of directors as long as Knowlton's stock remained in the voting trust; (b) the  25 Bengals' board of directors would have … Estate of Shafer v. Commissioner, supra. In Estate of Shafer v.

Briggs v. Commissioner

72 T.C. 646 · United States Tax Court · Jul 9, 1979

Nevin v. Salk, supra; Cadigan v. American Trust Co., supra. Whether the several writings comprise one transaction is a question of fact. Nevin v. Salk, supra. … Estate of Woodworth v. Commissioner, 47 T.C. 193, 196 (1966). See United States v. Provident Trust Co., 291 U.S. 272 (1934).

Allen v. Commissioner

66 T.C. 340 · United States Tax Court · May 24, 1976

Jones v. United States, supra; Kinsey v. Commissioner, All F.2d 1058 (2d Cir. 1973); Hudspeth v. United States, 471 F.2d 275 (8th Cir. 1972). Cf. Mark G. Anton, 34 T.C. 842 (1960), affd. sub nom. Smith’s Estate v. … Petitioners point to language in Hudspeth v. United States, supra, and Kinsey v.

Cook v. Commissioner

90 T.C. 975 · United States Tax Court · May 12, 1988

v. … See Brown v. Commissioner, 85 T.C. 968 (1985); Forseth v. Commissioner, 85 T.C. 127 (1985); Miller v. Commissioner, 84 T.C. 827 (1985), on appeal (10th Cir., Nov. 20, 1985); Julien v.

Robinson v. Commissioner

102 T.C. 116 · United States Tax Court · Feb 2, 1994

Commissioner, 981 F.2d 776 (5th Cir. 1993), revg. and remanding 93 T.C. 694 (1989), and Brown v. United States, 890 F.2d 1329 (5th Cir. 1989). … We find relevant the following statement by the Court of Appeals for the Fifth Circuit in Brown v.

A.E. Staley Mfg. Co. v. Commissioner

105 T.C. 166 · United States Tax Court · Sep 11, 1995

Corp. v. … Corp. v.

Mitchell v. Commissioner

51 T.C. 641 · United States Tax Court · Jan 27, 1969

Therefore, as to the second issue in this proceeding the Board holds in favor of the petitioner. … Brown & Learned v. Smyth, 40 La. Ann. 325 , 4 So. 300 (1888). Art. 2410. Exoneration of wife or heirs by renunciation of community Art. 2410.

Crellin v. Commissioner

17 T.C. 781 · United States Tax Court · Nov 13, 1951

Scatena, 85 F. 2d 729 ; Louisville Trust Co. v. Gleen, 65 F. Supp. 193 ; Fletcher Cyclopedia of Corporations, vol. 11, ¶5323. … Meyers v. El Tejon Oil & Refining Co., 29 Cal. 2d 184 , 174 P. 2d 1 .

Dew v. Commissioner

91 T.C. 615 · United States Tax Court · Sep 14, 1988

In addition to the many cases cited both in the text and footnotes to this opinion, see Brown v. Commissioner, T.C. … Memo. 1986-48 ; Grew v. Commissioner, T.C. Memo. 1986-47 ; Rutter v. Commissioner, T.C. Memo. 1985-368 ; Taylor v. Commissioner, T.C. Memo. 1985-323 ; Morgan v. Commissioner, T.C. Memo. 1985-280 ; Lufkin v.

Express Publ. Co. v. Commissioner

4 T.C.M. 213 · United States Tax Court · Feb 10, 1945

Express Publishing Company v. Commissioner. Express Publ. Co. v. Commissioner Docket No. 2565. United States Tax Court 1945 Tax Ct. Memo LEXIS 299 ; 4 T.C.M. (CCH) 213 ; T.C.M. (RIA) 45061 ; February 10, 1945 Gilbert M. … Brown for those years. Express Publishing Co. v. Commissioner, 143 Fed. (2d) 386 . On the rehearing additional evidence relative to the reasonableness of such salaries was presented.

Lurkins v. Commissioner

49 T.C. 452 · United States Tax Court · Jan 31, 1968

Bloch v. Commissioner, 254 F. 2d 277 ; Boccuto v. Commissioner, 277 F. 2d 549 ; Skolski v. Commissioner, 351 F. 2d 485 . … Board of Tax Appeals, Washington, D.C. 20044.”