Case law

Buchholz Mortuaries, Inc. v. Commissioner

59 T.C.M. 746 · United States Tax Court · May 30, 1990

BUCHHOLZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Buchholz Mortuaries, Inc. v. Commissioner Docket Nos. 13962-88, 14064-88 United States Tax Court T.C. Memo 1990-269 ; 1990 Tax Ct. … On October 9, 1981, the board of directors of Mortuaries adopted a resolution approving a tender offer by the Buchholzes.

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) .

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.

Al Goodman, Inc. v. Commissioner

23 T.C. 288 · United States Tax Court · Nov 22, 1954

The advance was formally discussed and approved at meetings of the corporation’s board of directors and stockholders. … Helvering v. National Grocery Co., 304 U. S. 282 ; Helvering v. Chicago Stock Yards Co., 318 U. S. 693 . Consequently, “decided cases are not decisive and have comparative value only.” World Pub. Co. v.

Allstate Fire Ins. Co. v. Commissioner

47 T.C. 237 · United States Tax Court · Dec 2, 1966

Applying the principle of Commissioner v. … For example, in Commercial Union Assurance Co. v.

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).

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.

Estate of Henry v. Commissioner

69 T.C. 665 · United States Tax Court · Feb 6, 1978

Krause v. Commissioner, 56 T.C. 1242 (1971), appeal dismissed (nolle pros) (6th Cir. June 27, 1972); Estate of Sheaffer v. Commissioner, T.C. Memo. 1966-126 ; Estate of Morgan v. … However, this argument was rejected by the Board of Tax Appeals. The Commissioner in Turner v.

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.

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).

Newton v. Commissioner

60 T.C.M. 1323 · United States Tax Court · Dec 3, 1990

NEWTON, Petitioner v COMMISSIONER OF INTERNAL REVENUE, Respondent Newton v. Commissioner Docket No. 10630-88 United States Tax Court T.C. Memo 1990-606 ; 1990 Tax Ct. Memo LEXIS 681 ; 60 T.C.M. (CCH) 1323 ; T.C.M. … After checks written on the license branch checking account were not honored due to insufficient funds, the Indiana State Board of Accounts sent auditors to the license branch to perform an on-site audit.

Hewett v. Commissioner

47 T.C. 483 · United States Tax Court · Feb 13, 1967

Brown , for the respondent. Drennen , Judge . DRENNEN *483 Respondent determined a deficiency in petitioners' income tax for the taxable year 1962 in the amount of $ 19,441.53. … Trust of Bingham v.

Loren S. Brumber v. Commissioner

11 T.C.M. 289 · United States Tax Court · Mar 31, 1952

Brumber v. Commissioner. Loren S. Brumber v. Commissioner Docket No. 31820. United States Tax Court 1952 Tax Ct. Memo LEXIS 277 ; 11 T.C.M. (CCH) 289 ; T.C.M. (RIA) 52087 ; March 31, 1952 Norman R. … Brown, Esq., and Edwin S. Phillips, Esq., Ellicott Square Bldg., Buffalo, N. Y., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Highland Merchandising Co. v. Commissioner

18 T.C. 737 · United States Tax Court · Jul 8, 1952

Highland Merchandising Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Highland Merchandising Co. v. Commissioner Docket No. 23882 United States Tax Court 18 T.C. 737 ; 1952 U.S. Tax Ct. … See Commissioner v. South Texas Lumber Co ., 333 U.S. 496 (1948) , rehearing denied 334 U.S. 813 (1948) .

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.

Crowley, Milner & Co. v. Commissioner

76 T.C. 1030 · United States Tax Court · Jun 17, 1981

See Leslie Co. v. Commissioner, 539 F.2d at 949 . In Leslie Co. v. … Jordan Marsh Co. v. Commissioner, 269 F.2d at 455 ; Biggs v. Commissioner, 69 T.C. 905, 913 (1978), affd. 632 F.2d 1171 (5th Cir. 1980). In Koch v.

Jenkins v. Commissioner

70 T.C.M. 1423 · United States Tax Court · Nov 28, 1995

Petitioner obtained these figures using his brown books. … Grosshandler v. Commissioner, supra at 20. Petitioner's brown books were inadequate. He was unable to use his brown books or other records to substantiate any of petitioners' expenses.

Charles W. Wright v. Commissioner

7 T.C.M. 738 · United States Tax Court · Sep 30, 1948

Wright v. Commissioner. Charles W. Wright v. Commissioner Docket No. 15189. United States Tax Court 1948 Tax Ct. Memo LEXIS 82 ; 7 T.C.M. (CCH) 738 ; T.C.M. (RIA) 48210 ; September 30, 1948 *82 William F. … as of January 31, 1935, a "reserve for pensions and gratuities" made up by the transfer of funds from the reserve for pension fund, from the *89 reserve for pensions, and from the reserve for contingencies; and that the board

Hansen v. Commissioner

11 T.C.M. 781 · United States Tax Court · Jul 28, 1952

Betty Hansen, et al. 1 v. Commissioner. Hansen v. Commissioner Docket Nos. 29419, 29420, 29421. United States Tax Court 1952 Tax Ct. Memo LEXIS 132 ; 11 T.C.M. (CCH) 781 ; T.C.M. (RIA) 52236 ; July 28, 1952 Henry W. … Hansen v. Bear Film Co., et al. Case No. 296,867, are also incorporated herein by this reference. In October, 1946, the petitioners Betty Hansen and Carl L.