Case law

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.

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.

S. Weitz & Co. v. Commissioner

4 T.C.M. 1045 · United States Tax Court · Nov 30, 1945

Weitz and Company v. Commissioner. D. E. Weitz v. Commissioner. L. L. Weitz v. Commissioner. S. Weitz & Co. v. Commissioner Docket Nos. 6227, 6228, 6229. United States Tax Court 1945 Tax Ct. Memo LEXIS 26 ; 4 T.C.M. … At a meeting of the board of directors held on January 4, 1938, the basic salary for 1938 was set at $23,500 for each of its officers and the same basic salary was subsequently voted for 1939 and 1940.

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

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.

Shomaker v. Commissioner

38 T.C. 192 · United States Tax Court · May 1, 1962

She cites Lewis v. White, (D. Mass.) 56 F. 2d 390 , appeal dismissed (C.A. 1) per curiam, 61 F. 2d 1046 (which in turn cites Hoeper v. Tax Commission, 284 U.S. 206 ; Nichols v. Coolidge, 274 U.S. 531 ; and Blodgett v. … United States v.

Carol Diane Gray v. Commissioner

140 T.C. No. 9 · United States Tax Court · Apr 25, 2013

The same 30-day period to appeal the determination applies across the board. See sec. 6330(d). Some of the arguments petitioner advances in her motion warrant further discussion. … See Greene-Thapedi v.

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:

Nell v. Commissioner

1 T.C.M. 230 · United States Tax Court · Dec 16, 1942

Nell v. Commissioner. Nell v. Commissioner Docket No. 108308. United States Tax Court 1942 Tax Ct. Memo LEXIS 35 ; 1 T.C.M. (CCH) 230 ; T.C.M. (RIA) 42653 ; December 16, 1942 *35 C. J. … The closing paragraph of the stipulation reads as follows: IT IS FURTHER STIPULATED that there is now pending before the Board of Tax Appeals the petition of Edward J.

Castor v. Commissioner

62 T.C.M. 80 · United States Tax Court · Jul 8, 1991

CASTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Castor v. Commissioner Docket No. 27439-89 United States Tax Court T.C. Memo 1991-307 ; 1991 Tax Ct. Memo LEXIS 359 ; 62 T.C.M. (CCH) 80 ; T.C.M. … At the beginning of 1979 petitioner worked through TAD Technical Services, designing printed circuit boards for Harris Corporation (Harris) in Palm Bay, Florida.

Wang v. Commissioner

75 T.C.M. 2087 · United States Tax Court · Mar 31, 1998

The  - 12 - minutes of EIC's 1990 and 1991 annual board of director's meet- ings reflect the board's formal approval and ratification of the corporation's borrowing money from, and loaning … Co. v. Commissioner, 98 T.C. 457, 492 (1992), affd. 58 F.3d 413 (9th Cir. 1995); see also Brown v. Helvering, 291 U.S. 193, 204-205 (1934).

Charles S. McVeigh v. Commissioner

4 T.C.M. 57 · United States Tax Court · Jan 18, 1945

McVeigh v. Commissioner. Charles S. McVeigh v. Commissioner Docket No. 221. United States Tax Court 1945 Tax Ct. Memo LEXIS 340 ; 4 T.C.M. (CCH) 57 ; T.C.M. … Board in a former year.

Kass v. Commissioner

60 T.C. 218 · United States Tax Court · May 16, 1973

See King Enterprises, Inc. v. United States, 418 F.2d 511, 516-519 (Ct. Cl. 1969). … Nelson Co. v. Helvering, supra, and Helvering v. Minnesota Tea Co., 296 U.S. 378 (1935). Finally, we emphasize that the petitioner is not any worse off than her fellow shareholders who sold their stock.

Dorsey v. Commissioner

59 T.C.M. 592 · United States Tax Court · May 17, 1990

Tessier is a member of the Board of Directors of the Louisiana Realtors Association *265 and the National Association of Realtors, and has been a member and director of the Real Estate Board of New Orleans since 1973. … As part of her duties she makes recommendations on behalf of the Commission to the Board of Zoning Adjustments.

Slavin v. Commissioner

59 T.C.M. 544 · United States Tax Court · May 10, 1990

Board of Education of School District No. 131, Kane County, Illinois v. Illinois State Board of Education and Robert Slavin , 112 Ill. App.3d 696 , 445 N.E.2d 832 (1983) . … Board of Education of School District No. 131, Kane County v. State Board of Education , 99 Ill.2d 111 , 457 N.E.2d 435 (1983) . Petitioner was rehired by the Board of Education.

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.

Scientific Prod. Corp. v. Commissioner

4 T.C.M. 328 · United States Tax Court · Mar 22, 1945

Scientific Production Corporation v. Commissioner. Scientific Prod. Corp. v. Commissioner Docket No. 4586. United States Tax Court 1945 Tax Ct. Memo LEXIS 261 ; 4 T.C.M. (CCH) 328 ; T.C.M. … In , the Board held that the increase in value of shares held by the taxpayer corporation between acquisition and distribution as a dividend was not taxable income and did not increase the corporation's earnings.

Union Starch & Refining Co. v. Commissioner

31 T.C. 1041 · United States Tax Court · Feb 25, 1959

Union Starch and Refining Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Union Starch & Refining Co. v. Commissioner Docket No. 65357 United States Tax Court 31 T.C. 1041 ; 1959 U.S. Tax Ct. … The following resolution was adopted at a meeting of petitioner's board of directors, called on January 29, 1954: Be it Resolved, that this Company assign and transfer to P. R. King and Cathryn N.

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.

Anthony M. Kissling & Suzanne R. Kissling v. Commissioner

2020 T.C. Memo. 153 · United States Tax Court · Nov 12, 2020

P’ship v. … the Preservation Board.