Case law

Pennington v. Commissioner

26 T.C.M. 520 · United States Tax Court · May 18, 1967

Pennington v. Commissioner. Pennington v. Commissioner Docket No. 4980-65. United States Tax Court T.C. Memo 1967-111 ; 1967 Tax Ct. Memo LEXIS 149 ; 26 T.C.M. (CCH) 520 ; T.C.M. (RIA) 67111 ; May 18, 1967 Donald D. … Another reason for the boarding of the stallion is to enable petitioners to take advantage of facilities more centrally located than their own ranch.

Thrift v. Commissioner

15 T.C. 366 · United States Tax Court · Sep 29, 1950

Thrift, Sr., Petitioner, v. Commissioner of Internal Revenue, Respondent. Lucille B. Thrift, Petitioner, v. Commissioner of Internal Revenue, Respondent Thrift v. … Co. v. Welch , 304 U.S. 191 ; United States v. Kaplan , 304 U.S. 195 .

Kleeden v. Commissioner

3 T.C.M. 1122 · United States Tax Court · Oct 25, 1944

Mark Kleeden v. Commissioner. Kleeden v. Commissioner Docket No. 1715. United States Tax Court 1944 Tax Ct. Memo LEXIS 70 ; 3 T.C.M. (CCH) 1122 ; T.C.M. (RIA) 44345 ; October 25, 1944 *70 A. E. … It further provided that the proposal be submitted to the board of directors at a special meeting and that petitioner and secretary of the company would endeavor to have it approved by the board.

Mullen Chevrolet Co. v. Commissioner

10 T.C.M. 682 · United States Tax Court · Jul 31, 1951

Mullen Chevrolet Company v. Commissioner. Mullen Chevrolet Co. v. Commissioner Docket No. 25819. United States Tax Court 1951 Tax Ct. Memo LEXIS 155 ; 10 T.C.M. (CCH) 682 ; T.C.M. … See Hoffman Radio Corp. v. Commissioner (C.A. 9), 177 Fed. (2d) 264 . Decision will be entered under Rule 50. Footnotes *.

Economy Sav. & Loan Co. v. Commissioner

5 T.C. 543 · United States Tax Court · Aug 1, 1945

The Economy Savings and Loan Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Economy Sav. & Loan Co. v. Commissioner Docket No. 350 United States Tax Court 1945 U.S. Tax Ct. … C. 614 , and O'Sullivan Rubber Co. v. Commissioner , 120 Fed. (2d) 845 . *135 Decision will be entered under Rule 50 .

Croninger Packing Co. v. Commissioner

2 T.C.M. 1126 · United States Tax Court · Dec 15, 1943

Marshall, Receivers v. Commissioner. Croninger Packing Co. v. Commissioner Docket No. 407 P.T. United States Tax Court 1943 Tax Ct. Memo LEXIS 29 ; 2 T.C.M. (CCH) 1126 ; T.C.M. (RIA) 43509 ; December 15, 1943 *29 1. … vested in the Board of Review.

Gilman Paper Co. v. Commissioner

19 T.C.M. 81 · United States Tax Court · Feb 5, 1960

Co. v. Commissioner, supra. … Co. v. Commissioner, supra ; Ecco High Frequency Corp. v. Commissioner, 167 F. 2d 583 (C.A. 2, 1948), affirming a Memorandum Opinion of this Court dated August 7, 1946 [ 5 TCM 688 ] ; Miles-Conley Co. v.

General Retail Corp. v. Commissioner

29 T.C. 632 · United States Tax Court · Dec 31, 1957

General Retail Corporation (Delaware), Petitioner, v. Commissioner of Internal Revenue, Respondent General Retail Corp. v. Commissioner Docket No. 55272 United States Tax Court 29 T.C. 632 ; 1957 U.S. Tax Ct. … The board of directors had discretionary authority to issue capital stock in such amounts and for such considerations as it determined.

Lifschultz v. Commissioner

25 T.C.M. 1146 · United States Tax Court · Oct 12, 1966

Respondent involves the reasoning of Gregory v. Helvering, 293 U.S. 465 ; Knetsch v. United States, 364 U.S. 361 ; *137 Joseph H. Bridges, supra ; Jockmus v. United States, 335 F. 2d 23 ; Williams v. … Knetsch v. United States, supra.

Moore v. Commissioner

30 T.C. 1306 · United States Tax Court · Sep 30, 1958

C. 378 ; Phipps v. Commissioner, (C. A. 2) 54 F. 2d 469 ; and Home Co. v. Commissioner, (C. A. 10) 212 F. 2d 637 . In the last cited case the court stated: One may, of course, liquidate a capital asset. … Boomhower v. United States, 74 F. Supp. 997 .

Fannie Hirshon Trust U v. Commissioner

12 T.C.M. 364 · United States Tax Court · Apr 3, 1953

Fannie Hirshon Trust U/A Charles Hirshon, Walter Hirshon and Henry Siegbert, Trustees v. Commissioner. Fannie Hirshon Trust U/ v. Commissioner Docket No. 35013. United States Tax Court 1953 Tax Ct. … The dividend of shares of stock of Southern Production Company, Inc., was declared by the board of directors of Southern at a meeting of the board duly called and held on June 15, 1947, by resolutions reading as follows:

Best Lock Corp. v. Commissioner

29 T.C. 389 · United States Tax Court · Nov 29, 1957

The minutes of a special meeting of the board of directors of the Foundation on September 21, 1950, at which Best and Henry L. Pritchett, constituting a quorum of the board, were present, state: Mr. … In Helvering v. Horst, 311 U.

Scheffres v. Commissioner

28 T.C.M. 234 · United States Tax Court · Feb 26, 1969

Jerome and Myrtle Scheffres, et al. 1 v. Commissioner. Scheffres v. Commissioner Docket Nos. 4459-67-4461-67. United States Tax Court T.C. Memo 1969-41 ; 1969 Tax Ct. Memo LEXIS 255 ; 28 T.C.M. (CCH) 234 ; T.C.M. … Shillman v.

Bethlehem Steel Co. v. Commissioner

9 T.C.M. 864 · United States Tax Court · Sep 28, 1950

Bethlehem Steel Company (Pennsylvania), Transferee v. Commissioner. Bethlehem Steel Co. v. Commissioner Docket No. 16605. United States Tax Court 1950 Tax Ct. Memo LEXIS 91 ; 9 T.C.M. (CCH) 864 ; T.C.M. … On December 31, 1943, the board of directors of petitioner adopted resolutions that Atlas be dissolved and approved a Plan of Liquidation.

Vinnell v. Commissioner

52 T.C. 934 · United States Tax Court · Sep 11, 1969

Kerr v. Commissioner, supra ; United States v. Fewell , 255 F. 2d 496 (C.A. 5, 1958); Bradbury v. Commissioner , 298 F. 2d 111 (C.A. 1, 1962), affirming a Memorandum Opinion of this Court; Kessner v. … In Kerr v.

ACF-Brill Motors Co. v. Commissioner

14 T.C. 263 · United States Tax Court · Feb 24, 1950

ACF-Brill Motors Company (Successor by Merger to American Car and Foundry Motors Company), Petitioner, v. Commissioner of Internal Revenue, Respondent ACF-Brill Motors Co. v. … The United States Supreme Court, in Dixie Pine Products Co. v.

Julia R. & Estelle L. Foundation, Inc. v. Commissioner

70 T.C. 1 · United States Tax Court · Apr 5, 1978

See Whitehead Foundation, Inc. v. United States, F. Supp. (N.D. Ga. 1977). See also Lykes v. … Fulman v. United States, 434 U.S. 528 (1978);,Bingler v. Johnson, 394 U.S. 741 (1969); Commissioner v. South Texas Lumber Co., 333 U.S. 496 (1948).

Gill v. Commissioner

35 T.C. 1208 · United States Tax Court · Mar 31, 1961

That court in an opinion reported as Gill v. … Richfield Oil Corp. v. State Board, 329 U.S. 69 , and Market Street R. Co. v. Commission, 324 U.S. 548 . However, we feel that these cases are not in point.

Hiramanek v. Comm'r

102 T.C.M. 546 · United States Tax Court · Nov 28, 2011

Brown v. Commissioner, 51 T.C. 116, 119-120 (1968). … See Brown v. Commissioner, 51 T.C. at 120-121.

Mathews v. Commissioner

20 T.C.M. 1565 · United States Tax Court · Oct 31, 1961

Mathews v. Commissioner. Mathews v. Commissioner Docket No. 84013. United States Tax Court T.C. Memo 1961-304 ; 1961 Tax Ct. Memo LEXIS 47 ; 20 T.C.M. (CCH) 1565 ; T.C.M. (RIA) 61304 ; October 31, 1961 *47 Martin L. … The rolling equipment of Packers Express which was sold to Garmhausen consisted of six 1954 Brown trailers, one Reo tractor, and one Trailmobile trailer.