Case law

George H. Huntington v. Commissioner

12 T.C.M. 918 · United States Tax Court · Aug 14, 1953

Huntington v. Commissioner. George H. Huntington v. Commissioner Docket No. 39074. United States Tax Court 1953 Tax Ct. Memo LEXIS 147 ; 12 T.C.M. (CCH) 918 ; T.C.M. … directors of Phelps, Dodge & Co. on March 8 and 26, 1917, and by the board of directors of the Copper Queen Consolidated Mining Company on March 12, 1917, the following actions were taken: 1.

Estate of Boykin v. Commissioner

53 T.C.M. 345 · United States Tax Court · Mar 12, 1987

The amendment canceled the board's authority to issue additional shares of voting stock and authorized the board to issue 150,000 shares of nonvoting *133 stock ("nonvoting stock"). … Tensaw's board was authorized to issue an additional 40,000 shares. ↩ 3.

Covil Insulation Co. v. Commissioner

65 T.C. 364 · United States Tax Court · Nov 20, 1975

Commissioner v. … In United States v.

Kraft Foods Co. v. Commissioner

21 T.C. 513 · United States Tax Court · Jan 25, 1954

See and compare Talbot Mills v. Commissioner, supra; Wetterau Grocer Co., Inc. v. Commissioner, 179 F. 2d 158 ; Commissioner v. … John Kelley Co. v. Commissioner, supra, Commissioner v.

Conklin v. Commissioner

91 T.C. 41 · United States Tax Court · Jul 18, 1988

Petitioner was a member of the board of directors of CWP and was CWP’s archbishop. CWP’s permanent location was the Conklin’s residence. … In Dolan v.

Cittadini v. Commissioner

1 T.C.M. 608 · United States Tax Court · May 11, 1943

Anastasie Irene Warden Cittadini v. Commissioner. Cittadini v. Commissioner Docket No. 108757. United States Tax Court 1943 Tax Ct. Memo LEXIS 310 ; 1 T.C.M. (CCH) 608 ; T.C.M. (RIA) 43220 ; May 11, 1943 *310 C. … Brown, Esq., for the respondent. HILL Supplemental Memorandum Opinion HILL, Judge: This proceeding was heard on the merits at Philadelphia, Pa., on September 15, 1942, at which time evidence was adduced by both parties.

Estate of Bickmeyer v. Commissioner

84 T.C. 170 · United States Tax Court · Feb 6, 1985

Trust Co. of Georgia v. … Furthermore, the actions of Bi-State’s board of directors which remained to be done at the time of decedent’s death do not derogate decedent’s right to receive the liquidating distribution.

Imperial General Life Ins. Co. v. Commissioner

60 T.C. 979 · United States Tax Court · Sep 25, 1973

Imperial General Life Insurance Company, Petitioner v. Commissioner of Internal Revenue, Respondent Imperial General Life Ins. Co. v. Commissioner Docket No. 1837-70 United States Tax Court 60 T.C. 979 ; 1973 U.S. … Petitioner's board of directors approved the consolidation and reinsurance agreements on October 22, 1964.

Milk Producers Assn. of Cent. California v. Commissioner

3 T.C.M. 679 · United States Tax Court · Jul 14, 1944

Milk Producers Association of Central California, a corporation v. Commissioner. Milk Producers Assn. of Cent. California v. Commissioner Docket No. 575. United States Tax Court 1944 Tax Ct. Memo LEXIS 186 ; 3 T.C.M. … Three reserves were established by the Association's board of directors: A "reserve for overpayments," a "reserve for security of the membership fund," and a "reserve for zoning hazard."

Tyler v. Commissioner

44 T.C.M. 1221 · United States Tax Court · Sep 23, 1982

Brown resided at Ferrum College, Ferrum, Virginia, at the time of filing the petition in docket No. 21301-80. … Brown and Jody D. Brown, docket No. 21301-80; and Samuel M. Litton and Joan H. Litton, docket No. 6392-81. ↩ 2.

Price v. Comm'r

108 T.C.M. 616 · United States Tax Court · Dec 16, 2014

The 2009 invoices reflect fees charged to clients for boarding and some hauling fees. Petitioners reported $22,726 in boarding income and $2,292 in show winnings on their 2009 Schedule F. … The 2010 invoices reflect boarding fees charged to clients and one instance of a trailering fee. Petitioners reported $12,550 in boarding income and $490 in show winnings on their 2010 Schedule F.

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.

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

Katz v. Commissioner

60 T.C.M. 260 · United States Tax Court · Jul 25, 1990

Beaver v. Commissioner , 55 T.C. 85 , 91 (1970) ; Fisher v. Commissioner , 54 T.C. 905 , 909-910 (1970) . This inquiry requires a consideration of all the facts and circumstances. John Kelley Co. v. … Pallottini v. Commissioner , 90 T.C. 498 ↩ (1988) .

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.