Case law

Brutsche v. Commissioner

65 T.C. 1034 · United States Tax Court · Mar 2, 1976

Brutsche and Ingrid Brutsche, Petitioners v. Commissioner of Internal Revenue, Respondent; Ruth L. Farley, Petitioner v. Commissioner of Internal Revenue, Respondent Brutsche v. … See Portage Plastics Co. v. United States , 486 F. 2d 632 (7th Cir. 1973) ; Amory Cotton Oil Co. v. United States , 468 F. 2d 1046 , 1051 (5th Cir. 1972) ; Shores Realty Co. v.

Merritt v. Commissioner

29 T.C. 149 · United States Tax Court · Oct 29, 1957

Merritt et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Merritt v. Commissioner Docket Nos. 54563, 54564, 54565 United States Tax Court 29 T.C. 149 ; 1957 U.S. Tax Ct. … The members of the board of directors of Bellemead and the period served by each were as follows: Robert L. McElroy From prior to June 1932 until August 17, 1941.

Lydon v. Commissioner

23 T.C.M. 135 · United States Tax Court · Feb 4, 1964

By the years in issue, Lydon had risen to the position of president and was a member of the board of directors of Mitchell-David. … Burnet v. Wells, 289 U.S. 670 , 678 ; Corliss v. Bowers, 281 U.S. 376 , 378 .

Levitt & Sons, Inc. v. Commissioner

5 T.C. 913 · United States Tax Court · Oct 15, 1945

A. 303; Brown Fence & Wire Co., 46 B. T. A. 344; or it was a distribution to a stockholder, Abraham Levitt. See F. S. Stimson Corporation, supra. … Welch v. Helvering, supra.

Brewster v. Commissioner

20 T.C.M. 1495 · United States Tax Court · Oct 11, 1961

Dorothy Brewster v. Commissioner. Brewster v. Commissioner Docket Nos. 83698, 83699. United States Tax Court T.C. Memo 1961-284 ; 1961 Tax Ct. Memo LEXIS 65 ; 20 T.C.M. (CCH) 1495 ; T.C.M. … Brown, Esq., 100 W. Monroe St., Chicago, Ill., for the petitioner. Nelson E. Shafer, Esq., for the respondent.

Richard I. Presley & Martine N. Presley v. Commissioner

2018 T.C. Memo. 171 · United States Tax Court · Oct 15, 2018

Bond v. Commissioner, 100 T.C. at 34. … See, e.g., Hewitt v. Commissioner, 109 T.C. 258, 264 (1997) (“We find nothing in Bond v.

Johnson v. Commissioner

65 T.C.M. 2465 · United States Tax Court · Apr 22, 1993

Herrington v. Commissioner , 854 F.2d 755 (5th Cir. 1988) , affg. Glass v. Commissioner , 87 T.C. 1087 (1986) . … See Commodity Futures Trading Commission v.

West End Co. v. Commissioner

23 T.C. 815 · United States Tax Court · Jan 31, 1955

The West End Co., Petitioner, v. Commissioner of Internal Revenue, Respondent West End Co. v. Commissioner Docket No. 47182 United States Tax Court 23 T.C. 815 ; 1955 U.S. Tax Ct. … stores, warehouses, mills, shops, factories, plants, machinery, rights, easements, permits, privileges, franchises and licenses, and all other things which may at any time be necessary or convenient in the judgment of the Board

Estate of Clarke v. Commissioner

54 T.C. 1149 · United States Tax Court · May 27, 1970

Brown, 51 T.C. 116, 120-121 (1968); Hazel Stanley, 45 T.C. 555, 560-561 (1966) (dictum), or fraud, Scudder v. … The first, Scudder v.

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.

Corning v. Commissioner

24 T.C. 907 · United States Tax Court · Aug 18, 1955

Bank v. Commissioner, supra. Moreover, as suggested by the court in Central Nat. Bank v. … Shapero v. Commissioner, supra.

Estate of Hooper v. Commissioner

3 T.C.M. 973 · United States Tax Court · Sep 18, 1944

Hooper, Deceased, Provident Trust Company of Philadelphia, Executor v. Commissioner. Estate of Hooper v. Commissioner Docket No. 112678. United States Tax Court 1944 Tax Ct. Memo LEXIS 115 ; 3 T.C.M. (CCH) 973 ; T.C.M. … Brown, Jr., Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

Dewees v. Commissioner

1 T.C. 791 · United States Tax Court · Mar 17, 1943

Edith Hilles Dewees, Petitioner, v. Commissioner of Internal Revenue, Respondent Dewees v. Commissioner Docket No. 106231 United States Tax Court 1 T.C. 791 ; 1943 U.S. Tax Ct. … Brown, Esq ., for the respondent. Harron, Judge . HARRON *791 Respondent determined a deficiency of $ 1,006.95 in petitioner's income tax liability for the year 1937.

Shaffer v. Commissioner

29 T.C. 187 · United States Tax Court · Nov 7, 1957

As the Court of Appeals said in Cowan v. … Terrell, supra at 575, this Court held that certain services of a president of a corporation, for which special compensation was awarded by the board of directors, constituted “a special task, separate and distinct from all

Currier v. Commissioner

7 T.C. 980 · United States Tax Court · Oct 16, 1946

Currier, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent Currier v. Commissioner Docket No. 8189 United States Tax Court 7 T.C. 980 ; 1946 U.S. Tax Ct. … Bueltermann v.

Estate of Hart v. Commissioner

14 T.C.M. 1140 · United States Tax Court · Oct 31, 1955

Estate of Charles Hart, Deceased, Florence Hart Wainwright, Administratrix, d.b.n.c.t.a., and Estate of Florence McCurdy Hart, Deceased, Natalie Hart, Eileen Hart McMichael and Florence Hart Wainwright, Administratrices v. … Estate of Hart v. Commissioner Docket No. 47374. United States Tax Court T.C. Memo 1955-295 ; 1955 Tax Ct. Memo LEXIS 40 ; 14 T.C.M. (CCH) 1140 ; T.C.M. (RIA) 55295 ; October 31, 1955 *40 James A. Moore, Esq., and R. C.

Xilinx Inc. v. Comm'r

125 T.C. 37 · United States Tax Court · Aug 30, 2005

Memo. 1998-461 ; Armco, Inc. v. … V.

Madison Fund, Inc. v. Commissioner

43 T.C. 215 · United States Tax Court · Nov 23, 1964

See Helvering v. Safe Deposit & Trust Co. of Baltimore, 316 U.S. 56 ; Commissioner v. Murdoch, (C.A. 3) 318 F. 2d 414 ; and Spangler v. Commissioner, (C.A. 9) 323 F. 2d 913 . … Drybrough v. Commissioner, (C.A. 6) 238 F. 2d 735 ; and Hamilton & Maine, Inc., 25 T.C. 878 . As stated in Helvering v.

Jones v. Commissioner

61 T.C. 78 · United States Tax Court · Oct 23, 1973

Forbes v. … Augustus, 40 B.T.A. 1201, 1209 , cases in the Board of Tax Appeals, and in the decision of the Court of Appeals in Reynolds v.

Morgan v. Commissioner

37 T.C.M. 524 · United States Tax Court · Mar 27, 1978

In California Brewing Assn. v. … Axelrod v. Commissioner, supra ; Kentucky Utilities Co. v. Commissioner, 394 F.2d 631 (6th Cir. 1968) .