Case law

Western Transmission Corp. v. Commissioner

18 T.C. 818 · United States Tax Court · Jul 30, 1952

These two officers, together with Oscar Palm, constituted petitioner's board of directors. … S. v. Coulby (C.

Acacio v. Commissioner

28 T.C.M. 1495 · United States Tax Court · Dec 29, 1969

Acacio v. Commissioner. Acacio v. Commissioner Docket No. 1313-69 "SC". United States Tax Court T.C. Memo 1969-290 ; 1969 Tax Ct. Memo LEXIS 4 ; 28 T.C.M. (CCH) 1495 ; T.C.M. (RIA) 69290 ; December 29, 1969 . … Of the $1,508 paid for Ronald Bruce's support, petitioner paid $393 directly for doctor bills, clothes, and room and board for the month of December.

Scherer v. Commissioner

3 T.C. 776 · United States Tax Court · May 10, 1944

In Commissioner v. … Commissioner, 131 Fed. (2d) 323; Schroder v. Commissioner, 134 Fed. (2d) 346; Earp v. Jones, 131 Fed, (2d) 292; Tinkoff v. Commissioner, 120 Fed. (2d) 564, affirming Board of Tax Appeals memorandum opinion; Thomas M.

Unvert v. Commissioner

72 T.C. 807 · United States Tax Court · Aug 8, 1979

Walters, a founder and the chairman of the board of U.S. Financial Corp., and David G. Leaverton (Leaverton), house counsel. … See also Hess v. United States, 210 Ct.

Schiers v. Commissioner

35 T.C.M. 149 · United States Tax Court · Feb 10, 1976

She had brought it home in a brown suitcase or satchel, and told him that the banker had died. … Hort v. Commissioner, 313 U.S. 28 , 32-33 ; Marks v.

Spicer Theatre, Inc. v. Commissioner

44 T.C. 198 · United States Tax Court · Mar 26, 1964

Spicer Theatre, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent; Copley Theatre, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Spicer Theatre, Inc. v. … The capital stock of Copley was not mentioned in the agreement of January 16, 1957. 1 On the same day that this agreement was executed, a special meeting of the board of directors of Copley was held.

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.

Butler v. Commissioner

17 T.C.M. 752 · United States Tax Court · Jul 31, 1958

Butler v. Commissioner. John M. Sheesley and Jean Sheesley v. Commissioner. Otto B. Schoenfeld and Hazel Schoenfeld v. Commissioner. Butler v. Commissioner Docket Nos. 58729-58731. United States Tax Court T.C. … On May 30, 1950, Gulf's board of directors increased the authorized amount of the corporation's 4 1/2 per cent second lien notes from $200,000 to $250,000.

Peters v. Commissioner

41 T.C.M. 955 · United States Tax Court · Feb 24, 1981

In 1953, petitioner and Elwanda purchased a house located at 4041 Brown Street, Flint, Michigan, for $ 8,000. … Petitioner and his wife resided at 4041 Brown Street until 1963.

Santa Fe Pacific Gold Company and Subsidiaries, By and Through Its Successor in Interest Newmont USA Limited v. Commissioner

132 T.C. No. 12 · United States Tax Court · Apr 27, 2009

Deductibility v. Capitalization.....................33 A. INDOPCO, Inc. v. Commissioner...................36 B. Victory Mkts., Inc. & Subs. v. Commissioner.....37 C. United States v. … INDOPCO, Inc. v. Commissioner, supra at 83; Commissioner v. Tellier, supra; Commissioner v. Heininger, 320 U.S. 467 (1943); see also Locke Manufacturing Cos. v. United States, 237 F. Supp. 80 (D.

Flowers v. Commissioner

3 T.C.M. 803 · United States Tax Court · Aug 7, 1944

Flowers v. Commissioner. Flowers v. Commissioner Docket No. 3539. United States Tax Court 1944 Tax Ct. Memo LEXIS 144 ; 3 T.C.M. (CCH) 803 ; T.C.M. (RIA) 44263 ; August 7, 1944 *144 J. N. Ogden, Esq., 104 St. … In 1927 he was elected to the position of general solicitor for the Gulf, Mobile & Northern Railroad by its board of directors.

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).

Bernard G. Brennan Co., an Illinois corp. v. Commissioner

6 T.C.M. 195 · United States Tax Court · Feb 21, 1947

Brown, Esq., and W. Robert Brown, Esq., for the petitioner. Raymond F. Brown, Esq., and Irene F. Scott, Esq., for the respondent. … If Commissioner v.

Wiseman v. Commissioner

53 T.C.M. 1432 · United States Tax Court · Jul 23, 1987

Wing v. Commissioner, supra at 41 n. 33 . In Brown v. … Brown v. Commissioner, supra at 30 .

Streight Radio & Television, Inc. v. Commissioner

33 T.C. 127 · United States Tax Court · Oct 26, 1959

Brown v. Helvering, 291 U.S. 193 (1934); United States v. Anderson, 269 U.S. 422 (1926). Issue %. … Sec. 23(k) (1); Regs. 111, sec. 29.23 (k)-l (a); Union Bleachery v. United States, 176 F. 2d 517 (C.A. 4, 1949); Rogan v. Commercial Discount Co., 149 F. 2d 585 (C.A. 9, 1945). We agree with respondent.

Frew v. Commissioner

8 T.C. 1240 · United States Tax Court · Jun 24, 1947

He then became chairman of the board of directors, which office he held at the time of his death. … Allen v. Trust Co. of Georgia , 326 U.S. 630 .

September Partners, Ltd. v. Commissioner

58 T.C.M. 1244 · United States Tax Court · Jan 18, 1990

BROWN, WILLIAM J. CUNNEEN, ARTHUR W. LEIGHTON, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent September Partners, Ltd. v. … Computer Programs Lambda, Ltd. v.

Estate of Yeoham v. Commissioner

52 T.C.M. 451 · United States Tax Court · Sep 11, 1986

YEOHAM, DECEASED, AND VELMA YEOHAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estate of Yeoham v. Commissioner Docket No. 17286-83. United States Tax Court T.C. Memo 1986-431 ; 1986 Tax Ct. … Resolutions of the Board of Trustees authorizing a special thing to be done shall be evidence that such act is within its power.

Petersen v. Commissioner

36 T.C.M. 11 · United States Tax Court · Jan 11, 1977

PETERSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Petersen v. Commissioner Docket No. 187-76. United States Tax Court T.C. Memo 1977-4 ; 1977 Tax Ct. Memo LEXIS 439 ; 36 T.C.M. (CCH) 11 ; T.C.M. … See Rogers v. United States, 340 U.S. 367 , 374 (1951) ; Brown v. Walker, 161 U.S. 591 , 599-600 (1896) ; Boren v. Tucker, 239 F. 2d 767 , 772 (9th Cir. 1956) ; E. Jan Roberts, 62 T.C. 834 , 838 (1974) .