Case law

Tomlinson v. Commissioner

10 T.C.M. 828 · United States Tax Court · Aug 31, 1951

Elwyn White Tomlinson v. Commissioner. Elwyn White Tomlinson and Kate Palmour Tomlinson v. Commissioner. Tomlinson v. Commissioner Docket Nos. 10449, 10450. United States Tax Court 1951 Tax Ct. … (RIA) 51359 ; August 31, 1951 *113 Upon reconsideration of the issues in these cases in the light of Commissioner v. Culbertson, 337 U.S. 733 , we reaffirm our previous conclusions; distinguishing Ginsburg v.

Blackwood v. Commissioner

19 T.C.M. 681 · United States Tax Court · Jun 21, 1960

Blackwood v. Commissioner. Blackwood v. Commissioner Docket No. 75508. United States Tax Court T.C. Memo 1960-131 ; 1960 Tax Ct. Memo LEXIS 158 ; 19 T.C.M. (CCH) 681 ; T.C.M. (RIA) 60131 ; June 21, 1960 Albert J. … Upon the registration of David, petitioner paid $700, which covered tuition, *160 board, room rent and other incidental items for the first semester.

Stralla v. Commissioner

9 T.C. 801 · United States Tax Court · Oct 29, 1947

They rely on Commissioner v. Heininger, 320 U. S. 467 . … A. 568; Textile Mills Securities Corporation v. Commissioner, 314 U. S. 326 ; and Rugel v. Commissioner, 127 Fed. (2d) 393.

National Bank of Commerce v. Commissioner

16 T.C. 769 · United States Tax Court · Apr 13, 1951

National Bank of Commerce, Petitioner, v. Commissioner of Internal Revenue, Respondent National Bank of Commerce v. Commissioner Docket No. 27771 United States Tax Court 16 T.C. 769 ; 1951 U.S. Tax Ct. … Wetmore v. Marko , 196 U.S. 68 ; Johnson v. Southern Pacific Co ., 196 U.S. 1 ; Bailey v. Clark , 21 Wall. (88 U.S.) 284 ; State of Minnesota v.

Anderson Country Club, Inc. v. Commissioner

2 T.C. 1238 · United States Tax Court · Dec 27, 1943

In order to preserve the interest of the members, and their social contacts, the board of directors appointed a committee to conduct a "Winter Club" in downtown Anderson. … White, supra ; and Koon Kreek Klub v. Thomas, supra .

Amco Electric v. Commissioner

33 T.C.M. 835 · United States Tax Court · Jul 29, 1974

In Dixie Pine Products Co. v. … Therefore, in our view, Lutz v.

Island Creek Coal Co. v. Commissioner

21 T.C.M. 727 · United States Tax Court · Jun 5, 1962

Island Creek Coal Company v. Commissioner. Island Creek Coal Co. v. Commissioner Docket No. 85616. United States Tax Court T.C. Memo 1962-138 ; 1962 Tax Ct. Memo LEXIS 172 ; 21 T.C.M. (CCH) 727 ; T.C.M. … The minutes of the meeting of the board of directors of Island Creek dated November 29, 1955, contain the following: Mr.

Ruspyn Corp. v. Commissioner

18 T.C. 769 · United States Tax Court · Jul 22, 1952

He is not entitled to receive any return upon his investment in the absence of earnings and those earnings will be distributed to the stockholders upon vote of the board of directors. … Commissioner v. O. P. P. Holding Corporation, 76 F. 2d 11 , affirming 30 B. T. A. 337; Commissioner v. Hood & Sons, 141 F. 2d 467 .

Barber-Greene Americas, Inc. v. Commissioner

35 T.C. 365 · United States Tax Court · Nov 30, 1960

See also United States v. Cumberland Public Service Co., 338 U.S. 451 (1950). … It became necessary for the Board to examine the surrounding facts to determine that intent.

Norman E. Duquette Inc. v. Commissioner

81 T.C.M. 951 · United States Tax Court · Jan 8, 2001

In Place v. … Board of Director’s Meetings We allow no deduction with respect to the $310 claimed for “Board of Directors Meetings” (board meals).

John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company v. Commissioner

141 T.C. No. 1 · United States Tax Court · Aug 5, 2013

Co. v. … None of the members of OBB’s management board on the closing date are currently serving on the management board.

United Elchem Industries, Inc. v. Commissioner

42 T.C.M. 460 · United States Tax Court · Jul 23, 1981

Eg., Major v. Commissioner , 76 T.C. 239 (1981) ; *387 Lazisky v. Commissioner , 72 T.C. 495 , 501 (1979) , affd. sub nom Magnolia Surf, Inc. v. Commissioner , 636 F.2d 11 (1st Cir. 1980) ; Schmitz v. … See Balthrope v.

Wiksell v. Commissioner

67 T.C.M. 2360 · United States Tax Court · Mar 9, 1994

Brown v. Commissioner , 51 T.C. 116 , 119 (1968) . … Brown v. Commissioner , 51 T.C. at 119 ; Stanley v. Commissioner , 45 T.C. 555 , 562 (1966) .

Fink v. Commissioner

23 T.C.M. 475 · United States Tax Court · Mar 19, 1964

Scott Fink and Lera Mae Fink v. Commissioner. Fink v. Commissioner Docket No. 89725. United States Tax Court T.C. Memo 1964-75 ; 1964 Tax Ct. Memo LEXIS 261 ; 23 T.C.M. (CCH) 475 ; T.C.M. … The board was authorized to assess up to 10 percent of the stock subscriptions and did assess a total of 6 percent, of which petitioner paid $1,875.

Standard Asbestos Mfg. & Insulating Co. v. Commissioner

1 T.C.M. 173 · United States Tax Court · Dec 4, 1942

. & Insulating Company v. Commissioner. Standard Asbestos Mfg. & Insulating Co. v. Commissioner Docket No. 104268. United States Tax Court 1942 Tax Ct. Memo LEXIS 58 ; 1 T.C.M. (CCH) 173 ; T.C.M. … The Board was therefore asked to determine what could be done under the circumstances. After full discussion on motion of G. B.

Nathel v. Comm'r

131 T.C. 262 · United States Tax Court · Dec 17, 2008

In Stamos v. … In Duke v.

Spangler v. Commissioner

18 T.C. 976 · United States Tax Court · Sep 10, 1952

Spangler, Petitioner, v. Commissioner of Internal Revenue, Respondent. Lucille Spangler, Petitioner, v. Commissioner of Internal Revenue, Respondent Spangler v. … Helvering v. Gregory , 69 F. 2d 809 .

Piggy Bank Stations, Inc. v. Commissioner

47 T.C.M. 247 · United States Tax Court · Nov 3, 1983

Petitioners rely on Helvering v. Taylor, 293 U.S. 507 (1935) ; Meyer v. Commissioner, 46 T.C. 65 (1966) ; Nat Harrison Associates, Inc. v. Commissioner, 42 T.C. 601 (1964) ; and Doggett v. … A The funds that were given to Browne and Klink, that didn't pertain to the particular station, Browne and Klink intended to pay it, yes. Is that what you are asking?

Klimate Master, Inc. v. Commissioner

42 T.C.M. 85 · United States Tax Court · Jun 16, 1981

See Commissioner v. Hansen , supra ; Spring City Co. v. Commissioner , 292 U.S. 182 (1934) ; Brown v. Helvering , 291 U.S. 193 (1934) ; North American Oil v. Burnet , 286 U.S. 417 (1932) . … Commissioner , supra at 184-185 , even though there is a possibility of forfeiture, Brown v. Helvering , supra at 199 .

Hogle v. Commissioner

7 T.C. 986 · United States Tax Court · Oct 17, 1946

The Board of Tax Appeals sustained the Commissioner under section 22 (a) and Helvering v. Clifford , 309 U.S. 331 . See 46 B. T. A. 122 . … Commissioner v. Prouty , 115 Fed. (2d) 331 ; Commissioner v. Beck's Estate , 129 Fed. (2d) 243 . The opinion of the Circuit Court in Hogle v.