Case law

Estate of La Sala v. Commissioner

71 T.C. 752 · United States Tax Court · Feb 7, 1979

Rolin’s Estate v. … Brown, 380 U.S. 563, 571 (1965); Hanover Bank v. Commissioner, 369 U.S. 672, 687 (1962).

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.

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.

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.

Hall v. Commissioner

44 T.C.M. 151 · United States Tax Court · Jun 16, 1982

All decisions on the disbursement of funds were made by the "board of directors of the congregation," consisting of petitioner, Schilberg, and Alvarado. … See also Kellman v. Commissioner, T.C. Memo. 1981-615 ; Brown v. Commissioner, T.C. Memo. 1980-553 ; United States v. Toy National Bank, an unreported case ( N.D.

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.

Callahan Realty Corp. v. Commissioner

1 T.C.M. 917 · United States Tax Court · Apr 19, 1943

Callahan Realty Corporation v. Commissioner. Callahan Realty Corp. v. Commissioner Docket No. 111796. United States Tax Court 1943 Tax Ct. Memo LEXIS 357 ; 1 T.C.M. (CCH) 917 ; T.C.M. … The question has been decided in accordance with the taxpayer's contention first by the Board of Tax Appeals in ; then again in ; and then by the Circuit Court of Appeals for the Eighth Circuit in affirming the latter decision

Welch Grape Juice Co. v. Commissioner

9 T.C. 786 · United States Tax Court · Oct 28, 1947

The Welch Grape Juice Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Welch Grape Juice Co. v. Commissioner Docket No. 9571 United States Tax Court 9 T.C. 786 ; 1947 U.S. Tax Ct. … As a result of this act by the board of directors petitioner expended $ 856,564.58 in advertising for the fiscal year ended August 31, 1940.

Estate of Van Horne v. Commissioner

78 T.C. 728 · United States Tax Court · Apr 26, 1982

Commissioner v. Maresi, 156 F.2d 929 (C.A. 2, 1946); Estate of Francis Browne Grinnell, 44 B.T.A. 1286, 1288 (1941), modified sub nom. Commissioner v. State Street T. … See, e.g., Estate of Greenberg v. Commissioner, 76 T.C. 680, 684 (1981); Estate of Colley v.

Ronald M. Goldberg v. Commissioner

2020 T.C. Memo. 38 · United States Tax Court · Apr 2, 2020

Brown, Inc. v. Commissioner, T.C. Dkt. No. 30453-08 (Apr. 29, 2011). … Brown, Inc.

Ronan State Bank v. Commissioner

62 T.C. 27 · United States Tax Court · Apr 9, 1974

United States v. Basye, 410 U.S. 441 (1973). The Supreme Court, in Lucas v. … See James v. United States, 366 U.S. 213 (1961).

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).

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 .

Phillips v. Commissioner

73 T.C.M. 2296 · United States Tax Court · Mar 17, 1997

Allen v. Commissioner, 72 T.C. 28, 33 (1979). … Citing Golanty v.

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.

Miami Purchasing Service Corp. v. Commissioner

76 T.C. 818 · United States Tax Court · May 20, 1981

Green Export Co. v. United States, 151 Ct. … See, e.g., Better Beverages, Inc. v. United States, 619 F.2d 424, 430 (5th Cir. 1980); Balthrope v. Commissioner, 356 F.2d 28, 31-33 (5th Cir. 1966); Major v. Commissioner, 76 T.C. 239 (1981).

Evatt v. Commissioner

63 T.C.M. 3194 · United States Tax Court · Jun 29, 1992

At its August 7, 1985, meeting of the board of directors, TME adopted a defined benefit pension plan. … See, e.g., Woodbury v. Commissioner , 49 T.C. 180 , 199 (1967) ; Brown v. Commissioner , 47 T.C. 399 , 410 (1967) , affd. 398 F.2d 832 (6th Cir. 1968) .

Ellis Banking Corp. v. Commissioner

41 T.C.M. 1107 · United States Tax Court · Mar 17, 1981

Parkway's board of directors approved petitioner's offer on June 14, 1973. … In Woodward v. Commissioner, supra , and United States v.

Pietz v. Commissioner

59 T.C. 207 · United States Tax Court · Nov 7, 1972

Brown, 18 B.T.A. 859 (1930), reversed on other grounds 54 F. 2d 563 (C.A. 1, 1931), certiorari denied 286 U.S. 556 (1932). … Bank v. Katz, 142 Wash. 306 , 252 Pac. 934 (1927); Refrigeration Engineering Co. v. McKay, 4 Wash.