Case law

Weaver v. Commissioner

50 T.C.M. 1020 · United States Tax Court · Sep 10, 1985

Meetings of the "Boards" of the two local ULC's were held simultaneously, and all Board decisions were unanimous. … See also Gaster v. Commissioner, T.C. Memo. 1984-590 ; Bradfield v. Commissioner, T.C. Memo. 1984-481 ; Kent v. Commissioner, T.C. Memo. 1984-451 ; Hoskinson v. Commissioner, T.C. Memo. 1984-400 ; Johnson v.

Good Chevrolet v. Commissioner

36 T.C.M. 1157 · United States Tax Court · Aug 30, 1977

In 1955, Good Chevrolet's board of directors set his salary at $1,000 per month plus a monthly bonus of 25 percent of net profits. … Buono, as president of Good Chevrolet; thereafter, his compensation was determined by the board of directors. From 1964 through 1969, Mr.

Estate of Levy v. Commissioner

70 T.C. 873 · United States Tax Court · Sep 7, 1978

Petitioner relies upon Casale v. … Estate of Gilman v. Commissioner, 65 T.C. 296 (1975), affd. 547 F.2d 32 (2d Cir. 1976).

Badger Materials, Inc. v. Commissioner

40 T.C. 725 · United States Tax Court · Jul 10, 1963

These three individuals also constituted the board of directors and were the principal stockholders. … Crosley Corporation v. United States, 229 F. 2d 376 (C.A. 6, 1956); Ross v. Commissioner, 169 F. 2d 488 (C.A. 1, 1948); Commissioner v. American Light & T.

Wren v. Commissioner

24 T.C.M. 290 · United States Tax Court · Mar 11, 1965

Clifford H. and Marjorie Cash Wren v. Commissioner. Wren v. Commissioner Docket No. 347-63. United States Tax Court T.C. Memo 1965-52 ; 1965 Tax Ct. Memo LEXIS 278 ; 24 T.C.M. (CCH) 290 ; T.C.M. … This the board agreed to do, whereupon petitioner's attorney discussed the matter with Oda's attorney.

Bell Fibre Products Corp. v. Commissioner

36 T.C.M. 182 · United States Tax Court · Feb 22, 1977

BELL FIBRE PRODUCTS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bell Fibre Products Corp. v. Commissioner Docket No. 7474-74. United States Tax Court T.C. Memo 1977-42 ; 1977 Tax Ct. … See Corn Products Refining Co. v.

Julia K. Robertson v. Commissioner

8 T.C.M. 870 · United States Tax Court · Sep 29, 1949

Robertson v. Commissioner. Clifton B. Robertson v. Commissioner. Julia K. Robertson v. Commissioner Docket Nos. 16782, 16783. United States Tax Court 1949 Tax Ct. Memo LEXIS 67 ; 8 T.C.M. (CCH) 870 ; T.C.M. … In securing authorization for such construction from the War Production Board of a "privately owned war housing project" petitioner, in formal applications upon government prescribed forms, obligated himself, among other

Northern California Small Business Assistants Inc. v. Commissioner

153 T.C. No. 4 · United States Tax Court · Oct 23, 2019

See Browning-Ferris Indus. of Vt., Inc. v. Kelco Disposal, Inc., 492 U.S. 257, 276 n.22 (1989). … United States v. Bajakajian, 524 U.S. 321, 327 (1998) (quoting Browning-Ferris Indus. of Vt., Inc. v. Kelco Disposal, Inc., 492 U.S. 257, 265 (1989); see also Austin v.

Estate of Scott M. Hoensheid, Anne M. Hoensheid, Personal Representative and Anne M. Hoensheid

United States Tax Court · Mar 15, 2023

Brown, William Gibbs Sullivan, and Adam M. Ansari, for petitioners. Megan E. Heinz, Alexandra E. Nicholaides, and Lauren M. Simasko, for respondent. … (quoting Brown v. O’Donnell (In re Rapoport’s Est.), 26 N.W.2d 777, 781 (Mich. 1947))); see also Malkan v.

Morrison v. Commissioner

71 T.C. 683 · United States Tax Court · Jan 29, 1979

Commissioner v. Idaho Power Co., 418 U.S. 1, 15 (1974). … Carson v. Commissioner, 71 T.C. 252 (1978). Decision will be entered under Rule 155.

Peabody v. Commissioner

5 T.C. 426 · United States Tax Court · Jul 16, 1945

Peabody, Petitioner, v. Commissioner of Internal Revenue, Respondent. Madge A. Peabody, Petitioner, v. Commissioner of Internal Revenue, Respondent Peabody v. … He had an agreement as to the amount with the president of the corporation, but there is no evidence of any action by the board of directors binding the corporation.

Amsler v. Commissioner

62 T.C.M. 682 · United States Tax Court · Sep 10, 1991

Sochin v. Commissioner , 843 F.2d 351 , 355 n.9 (9th Cir. 1988) , affg. Brown v. Commissioner , 85 T.C. 968 (1985) ; see Welch v. Helvering , 290 U.S. 111 , 115 , 78 L. Ed. 212 , 54 S. Ct. 8 (1933) ; Rule 142(a). … In Smith v.

Schank v. Comm'r

110 T.C.M. 542 · United States Tax Court · Dec 9, 2015

Brown, for petitioners. Michael J. De Matos, Rose E. Gole, and Steven R. Gallo, for respondent. … All of the family members sat on Twin City’s board of directors and served as corporate officers. However, Mrs.

Devine Bros. v. Comm'r

85 T.C.M. 768 · United States Tax Court · Jan 16, 2003

During the year in issue and continuing until January 1997, Richard, Sr. was petitioner’s president and chairman of the board of directors. … Lucas v. Ox Fibre Brush Co., 281 U.S. 115, 119 (1930); Estate of Wallace v. Commissioner, supra at 553.

Whitehouse Hotel L.P. v. Comm'r

131 T.C. 112 · United States Tax Court · Oct 30, 2008

Before Restriction Value . 161 (i) Introduction . 161 (ii) The Pere Marquette Building. 162 (iii) The Bell South Building . 164 (iv) Magazine Street and Board of Trade Place. 166 (v) Conclusion . 168 f. … From 1986 to 1989, he was a member of the Board of Examiners of the American Institute of Real Estate Appraisers.

Stralla v. Commissioner

9 T.C. 801 · United States Tax Court · Oct 29, 1947

They rely on Commissioner v. Heininger, 320 U. S. 467 . … A. 568; Textile Mills Securities Corporation v. Commissioner, 314 U. S. 326 ; and Rugel v. Commissioner, 127 Fed. (2d) 393.

Breitfeller Sales, Inc. v. Commissioner

28 T.C. 1164 · United States Tax Court · Sep 13, 1957

Breitfeller Sales, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Breitfeller Sales, Inc. v. Commissioner Docket No. 56525 United States Tax Court 28 T.C. 1164 ; 1957 U.S. Tax Ct. … Helvering v. Nat. Grocery Co ., 304 U.S. 282 ; Helvering v.

Aljian v. Commissioner

58 T.C.M. 354 · United States Tax Court · Oct 10, 1989

Section 165(c) ; Brown v. Commissioner , 85 T.C. 968 , 998 (1985) , affd. sub nom. Sochin v. Commissioner , 843 F.2d 351 (9th Cir. 1988) , cert. denied U.S. , 109 S. Ct. 72 (1988) . … See Leamy v.

McKay v. Commissioner

34 T.C. 1080 · United States Tax Court · Sep 22, 1960

McKay, Petitioner, v. Commissioner of Internal Revenue, Respondent McKay v. Commissioner Docket No. 81968 United States Tax Court 34 T.C. 1080 ; 1960 U.S. Tax Ct. … App. 2d 562 , 210 P. 2d 891 ; and Atchley v. Atchley , 29 Tenn. App. 124 , 194 S.W. 2d 252 . Contra: Hachet v. Hachet , 117 Ind. App. 294 , 71 N.E. 2d 927 ; Commonwealth v. Wingert , 173 Pa.

Sanitary Farms Dairy, Inc. v. Commissioner

25 T.C. 463 · United States Tax Court · Dec 14, 1955

Sanitary Farms Dairy, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent. O. Carlyle and Emily A. Brock, Petitioners, v. Commissioner of Internal Revenue, Respondent Sanitary Farms Dairy, Inc. v. … Discussions ensued involving the advertising manager, Brock, and others in the employ of the Dairy as well as a representative *465 of an outside advertising agency and the board of directors.