Case law

John P. Scripps Newspapers v. Commissioner

44 T.C. 453 · United States Tax Court · Jun 25, 1965

Smith, Inc. v. … Casey 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.

Estate of Magnin v. Commissioner

71 T.C.M. 1856 · United States Tax Court · Jan 24, 1996

Cyril also agreed under this second supplementary agreement to vote his shares (as an individual and as trustee for Joseph's testamentary trust) so that his children would constitute two of the five members of the board … Browning.13 Both experts determined the overall value of JM and Specialty using a combination of a discounted future cash-flow analysis and a market comparable analysis.

Petit Anse Co. v. Commissioner

3 T.C.M. 1183 · United States Tax Court · Oct 27, 1944

Petit Anse Company v. Commissioner. Petit Anse Co. v. Commissioner Docket No. 675. United States Tax Court 1944 Tax Ct. Memo LEXIS 68 ; 3 T.C.M. (CCH) 1183 ; T.C.M. (RIA) 44370 ; October 27, 1944 *68 Joseph S. … The particular debenture or debentures to be redeemed are to be determined by the petitioner's board of directors, in its discretion, at any regular or special meeting.

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.

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.

Du Pont v. Commissioner

19 T.C. 377 · United States Tax Court · Dec 3, 1952

Rhett du Pont and Gertrude du Pont, Petitioners, v. Commissioner of Internal Revenue, Respondent Du Pont v. Commissioner Docket No. 35469 United States Tax Court 19 T.C. 377 ; 1952 U.S. Tax Ct. … Home Trust Co. v. Commissioner , 65 Fed. (2d) 532 ; Newark Milk & Cream Co. v. Commissioner , 34 Fed. (2d) 854 . Much the same can be said here as was said above in the Newburger case.

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:

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.

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.

Ledford Constr. Co. v. Commissioner

36 T.C.M. 858 · United States Tax Court · Jun 30, 1977

Botany Worsted Mills v. … In Bellamy Ice Cream Co. v.

Hecht Co. v. Commissioner

31 T.C. 373 · United States Tax Court · Nov 14, 1958

The Hecht Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Hecht Co. v. Commissioner Docket No. 36603 United States Tax Court 31 T.C. 373 ; 1958 U.S. Tax Ct. … in each city and the manager of the business in the particular city was in complete control of the store or stores in that city except for large capital expenditures which required an "appropriation" by the petitioner's board

Wilgus v. Commissioner

20 T.C.M. 752 · United States Tax Court · May 26, 1961

Wilgus and Thelma Wilgus v. Commissioner. Herbert Calhoun and Myrtha Calhoun v. Commissioner. Wilgus v. Commissioner Docket Nos. 82355, 82356. United States Tax Court T.C. Memo 1961-152 ; 1961 Tax Ct. … Wilt, the accountant for Allied, worked under the direction of Landes the chairman of the board of Allied.

Berkley Machine Works & Foundry Co. v. Commissioner

27 T.C.M. 1487 · United States Tax Court · Dec 2, 1968

Berkley Machine Works & Foundry Company, Inc. v. Commissioner. Samuel G. Jones, Sr., and Ursula B. Jones v. Commissioner. Samuel G. Jones, Sr. v. Commissioner. Samuel G. … Welch v. Helvering, 290 U.S. 111 ; Helvering v. Taylor, 293 U.S. 507 ; and Burnet v. Houston, 283 U.S. 223 .

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.

Buck v. Commissioner

26 T.C.M. 147 · United States Tax Court · Feb 15, 1967

Buck v. Commissioner. Buck v. Commissioner Docket No. 1898-63. United States Tax Court T.C. Memo 1967-27 ; 1967 Tax Ct. Memo LEXIS 233 ; 26 T.C.M. (CCH) 147 ; T.C.M. (RIA) 67027 ; February 15, 1967 Marvin T. … A meeting of the board of directors of Lincoln was held on April 24, 1959. Petitioner and his attorney, S. Everett Wilson, were present.

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.