Case law

Express Publ. Co. v. Commissioner

4 T.C.M. 213 · United States Tax Court · Feb 10, 1945

Express Publishing Company v. Commissioner. Express Publ. Co. v. Commissioner Docket No. 2565. United States Tax Court 1945 Tax Ct. Memo LEXIS 299 ; 4 T.C.M. (CCH) 213 ; T.C.M. (RIA) 45061 ; February 10, 1945 Gilbert M. … Brown for those years. Express Publishing Co. v. Commissioner, 143 Fed. (2d) 386 . On the rehearing additional evidence relative to the reasonableness of such salaries was presented.

Lurkins v. Commissioner

49 T.C. 452 · United States Tax Court · Jan 31, 1968

Bloch v. Commissioner, 254 F. 2d 277 ; Boccuto v. Commissioner, 277 F. 2d 549 ; Skolski v. Commissioner, 351 F. 2d 485 . … Board of Tax Appeals, Washington, D.C. 20044.”

Sells v. Commissioner

10 T.C. 692 · United States Tax Court · Apr 27, 1948

See also Beggs v. United States , 27 Fed. Supp. 599 . … Colton v. Colton , 127 U.S. 300 ; Busby v. Lynn , 37 Tex. 146 .

Beek v. Commissioner

80 T.C. 1024 · United States Tax Court · May 19, 1983

Under such circumstances, the Board held that a portion of each installment payment was deductible by the purchaser as interest paid on indebtedness. … Brown and Agnes K. Brown, docket No. 10040-80; Merton E. Burkholder and Dorothy J. Burkholder, docket No. 10041-80; Ernest L. Burland, Jr., and Doris H. Burland, docket No. 10042-80; John P. Chard and Margaret L.

Dumont v. Commissioner

4 T.C. 158 · United States Tax Court · Sep 30, 1944

In Lynch v. … Brown v. Routzahn, 63 Fed. (2d) 914; certiorari denied, 290 U. S. 641 . Cf. Estate of John Sage, supra.

Teleservice Co. of Wyoming Valley v. Commissioner

27 T.C. 722 · United States Tax Court · Jan 29, 1957

Brown Shoe Co. v. Commissioner, 339 U. S. 583 . But under the Detroit Edison dictum there are only two possibilities. … A. 1115; Henry V. Poor, 11 B. T. A. 781; affd. 30 F. 2d 1019 ; Bothwell v. Commissioner, 77 F. 2d 35 ; Larkin v.

Kingsford Co. v. Commissioner

41 T.C. 646 · United States Tax Court · Feb 24, 1964

Brown, 325 F. 2d 313 (C.A. 9, 1962), affirming 37 T.C. 461, 488 (1961). See also Pretzer v. United States, - F. Supp, - (1961) (not reported). … Such distribution shall be as of the record date established therefor by the Board of Directors of Kingsford.

Old Town Corp. v. Commissioner

37 T.C. 845 · United States Tax Court · Feb 1, 1962

Lilly v. Commissioner, 343 U.S. 90 (1952). … Commissioner v. Heininger, 320 U.S. 467, 472 (1943).

Dyer v. Commissioner

71 T.C. 560 · United States Tax Court · Jan 15, 1979

Law sec. 2554(16) (McKinney 1970); Edwards v. Board of Education of City of New York, 32 App. Div. 2d 690 (3d Dept. 1969), 299 N.Y.S.2d 991 (1969). … Stone v. Gross, 25 App. Div. 2d 753 (2d Dept. 1966), 269 N.Y.S.2d 81 , affd. 19 N.Y.2d 675 , 225 N.E.2d 558 , 278 N.Y.S.2d 867 (1967). See also Board of Education of the City School District of the City of Lockport v.

Estate of Bailey v. Commissioner

79 T.C. 441 · United States Tax Court · Sep 9, 1982

See also Brown v. Elmendorf, 87 Tex. 56 , 26 S.W. 1043, 1044 (1894); Long v. Moore, 19 Tex. Civ. App. 363 , 48 S.W. 43, 46 (1898); cf. Nowlin v. Clary, 178 S.W. 571, 573 (Tex. Civ. App. 1915). … Slay v. Burnett Trust, 187 S.W.2d at 389 ; Langford v. Shamburger, supra at 442 . Brown v.

Koby v. Commissioner

14 T.C. 1103 · United States Tax Court · Jun 7, 1950

See Brown v. Helvering, 291 U. S. 193 ; Lucas v. American Code Co., 280 U. S. 445 . … In William Hardy, Inc. v.

Koufman v. Commissioner

69 T.C. 473 · United States Tax Court · Dec 13, 1977

The decision merely interpreted one of the Board’s Rules of Practice and had nothing to do with the Board’s jurisdiction to allow the Commissioner to amend his answer after a decision was entered. Helvering v. … The Board denied the Commissioner’s claim and entered a final decision.

Pettit v. Commissioner

61 T.C. 634 · United States Tax Court · Feb 7, 1974

Bogardus v. Commissioner, 302 U.S. 34, 41 (1937). … Commissioner v. Duberstein, supra at 286 .

Patel v. Comm'r

138 T.C. 395 · United States Tax Court · Jun 27, 2012

Coal Co. v. Eagle Land Co., 93 S.E.2d 231 (W.Va. 1956); Premonstratensian Fathers v. Badger Mut. Ins. Co., 175 N.W.2d 237 (Wis. 1970); Wyo. State Farm Loan Board v. FCSCC, 759 P.2d 1230 (Wyo. 1988). … Stewart, 221 S.W. 31 (Mo. 1920); Johnson v. Skillman, 12 N.W. 149 (Minn. 1882); Herigstad v. Hardrock Oil Co., 52 P.2d 171 (Mont. 1935); Brown Cnty. Agric. Soc’y, Inc. v. Brown Cnty.

Rutkoske v. Comm'r

149 T.C. No. 6 · United States Tax Court · Aug 7, 2017

RUTKOSKE, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent FELIX RUTKOSKE, JR. AND KAREN E. RUTKOSKE, Petitioners v. … Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985).

Gray v. Commissioner

14 T.C. 390 · United States Tax Court · Mar 10, 1950

S. 697 , we said: This question lias been considered many times by the Board and courts. … Brown v. Rowtzahn, 63 Fed. (2d) 914. Cf. Estate of Eleanor Hughes Beggs, 13 T. C. 131 . An unexercised power of appointment is not considered an interest taxable at death. Helvering v.

Gilmore v. Commissioner

25 T.C. 1321 · United States Tax Court · Mar 30, 1956

The board took no action on this offer. … Von Weise v. Commissioner, 69 P. 2d 439 . The Sniders had made a prior offer which specifically included all of the assets of the company. This prior offer was not accepted.

Stringham v. Commissioner

12 T.C. 580 · United States Tax Court · Apr 15, 1949

Keever Stringham, Petitioner, v. Commissioner of Internal Revenue, Respondent Stringham v. Commissioner Docket No. 17101 United States Tax Court 12 T.C. 580 ; 1949 U.S. Tax Ct. … Cohan v.

Mattes v. Commissioner

77 T.C. 650 · United States Tax Court · Sep 21, 1981

See, e.g., Commissioner v. … See, e.g., Adler v. Commissioner, 330 F.2d 91 (9th Cir. 1964) (cost of dancing lessons which taxpayer considered therapy for his varicose veins not deductible as medical expenses); Brown v.

Long v. Commissioner

32 T.C. 511 · United States Tax Court · May 29, 1959

In order to be deductible an expenditure must be both ordinary and necessary, Welch v. Helvering, 290 U.S. 111 (1933), as well as directly and proximately related to the conduct of the taxpayer’s trade or business. … See McDonald v. Commissioner, 323 U.S. 57 . We recognize that the running for, and holding of, office in both public and social organizations is not uncommon among lawyers.