Case law

Southern Newspapers, Inc. v. Commissioner

11 T.C.M. 230 · United States Tax Court · Mar 14, 1952

Southern Newspapers, Incorporated v. Commissioner. Southern Newspapers, Inc. v. Commissioner Docket No. 24432. United States Tax Court 1952 Tax Ct. Memo LEXIS 291 ; 11 T.C.M. (CCH) 230 ; T.C.M. … In 1939 the board of directors of petitioner fixed the salary of its president, C. E. Palmer, at $3,900 *292 per annum and did not at any time thereafter decrease the amount.

American Pad & Textile Co. v. Commissioner

16 T.C. 1304 · United States Tax Court · Jun 11, 1951

V. S. … D. 489, supra; and Vietor & Achelis v. Salt’s Textile Mfg. Oo„ supra,, O.

Saba v. Commissioner

40 T.C.M. 446 · United States Tax Court · Jun 11, 1980

See Marquis v. Commissioner, 49 T.C. 695 , 702 (1968) ; Perlmutter v. Commissioner, 45 T.C. 311 , 318 (1965) ; Stubbs v. United States, 428 F.2d 885 , 887 (9th Cir. 1970) . … Perlmutter v.

Estate of Belcher v. Commissioner

83 T.C. 227 · United States Tax Court · Aug 16, 1984

In Commissioner v. … With the exception of one early decision of the Board of Tax Appeals, Estate of Dodge v.

Casqueira v. Commissioner

42 T.C.M. 656 · United States Tax Court · Aug 13, 1981

Brown , for the petitioners. Peter D. Bakutes , for the respondent. … In our supplemental opinion, Traxler v.

Standard Paving Co. v. Commissioner

13 T.C. 425 · United States Tax Court · Sep 29, 1949

v. … Bent v.

Central Nat'l Bank v. Commissioner

1 T.C. 244 · United States Tax Court · Dec 15, 1942

The Central National Bank of Richmond, Petitioner, v. Commissioner of Internal Revenue, Respondent Central Nat'l Bank v. Commissioner Docket No. 108031 United States Tax Court 1 T.C. 244 ; 1942 U.S. Tax Ct. … This report was approved by the executive committee and by the petitioner's board of directors on the same day, January 3, 1939, and the proposed loan was made.

Wilkins v. Commissioner

54 T.C. 362 · United States Tax Court · Feb 26, 1970

Wilkins, Petitioner v. Commissioner of Internal Revenue, Respondent Wilkins v. Commissioner Docket No. 1848-69SC United States Tax Court 54 T.C. 362 ; 1970 U.S. Tax Ct. … Neither petitioner nor any other employees of the company was represented by a union until the fall of 1965 at which time an election was held under the supervision of the National Labor Relations Board which resulted in

New Life Tabernacle v. Commissioner

44 T.C.M. 309 · United States Tax Court · Jun 29, 1982

, sustaining or other memberships" as provided by the board of directors, which memberships do not entitle the members to vote at meetings (see sec. 16). … The members of the board of directors *385 are to be elected "by the regular members of this corporation" (sec. 2; see sec. 13.A.).

Savarona Ship Corp. v. Commissioner

1 T.C.M. 89 · United States Tax Court · Nov 12, 1942

Savarona Ship Corporation v. Commissioner. Savarona Ship Corp. v. Commissioner Docket No. 103395. United States Tax Court 1942 Tax Ct. Memo LEXIS 89 ; 1 T.C.M. (CCH) 89 ; T.C.M. … V, p. 53.

United Fibertech, Ltd. v. Commissioner

62 T.C.M. 699 · United States Tax Court · Sep 10, 1991

Clyde Cleveland, president of UIG and one of the partnership's general partners, sat on TBSI's board of directors. … In Green v.

Levin v. Commissioner

47 T.C. 258 · United States Tax Court · Dec 7, 1966

Kerr v. Commissioner, 326 F. 2d 225, 230 (C.A. 9, 1964), affirming 38 T.C. 723 (1962), certiorari denied 377 U.S. 963 (1964); Bradbury v. … Commissioner, 298 F. 2d 111 (C.A. 1, 1962), affirming a Memorandum Opinion of this Court; United States v. Carey, 289 F. 2d 531, 537 (C.A. 8, 1961); United States v.

Shannon v. Commissioner

29 T.C. 702 · United States Tax Court · Jan 28, 1958

Brown, 27 T. C.27 (1956). … See Sun Properties v. United States, supra; Warren H. Brown, supra. C.

Clodfelter v. Commissioner

48 T.C. 694 · United States Tax Court · Aug 14, 1967

Also in this connection, the decision of the Supreme Court in Crane v. … See sec. 1.453-4, Income Tax Regs.; United States v. Marshall, supra at 295 .

Burwell Motor Co. v. Commissioner

29 T.C. 224 · United States Tax Court · Nov 14, 1957

In Pink v. … United States v. Garbutt Oil Co., 302 U. S. 528 ; Bemis Bro. Bag Co. v. United States, 289 U. S. 28 ; United States v. Baltimore & O. R. Co., (C. A. 4) 124 F. 2d 344 ; Pink v. United States, supra; Zachary v.

Regenstein v. Commissioner

35 T.C. 183 · United States Tax Court · Oct 31, 1960

Stern v. United States, 164 F. … Burnet v. Harmel, 287 U.S. 103, 106 . Thus the Court has held that an unexpired lease, Hort v. Commissioner, 313 U.S. 28 , corn futures, Corn Products Co. v.

Pacific Affiliate, Inc. v. Commissioner

18 T.C. 1175 · United States Tax Court · Sep 30, 1952

Pacific Affiliate, Inc., a Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Pacific Affiliate, Inc. v. Commissioner Docket No. 12836 United States Tax Court 18 T.C. 1175 ; 1952 U.S. Tax Ct. … Schafer v. Helvering, supra ; Securities-Allied Corp. v. Commissioner , 95 F. 2d 384 , certiorari denied, 305 U.S. 617 , affirming 36 B. T. A. 168 ; Commissioner v. Charavay , 79 F. 2d 406 , affirming 29 B. T. A. 1255 .

Disston v. Commissioner

1 T.C.M. 537 · United States Tax Court · Feb 4, 1943

Disston v. Commissioner. Disston v. Commissioner Docket Nos. 109985, 110630. United States Tax Court 1943 Tax Ct. Memo LEXIS 466 ; 1 T.C.M. (CCH) 537 ; T.C.M. … Brown, Esq., for respondent. HILL Memorandum Opinion HILL, Judge: The Commissioner determined deficiencies in gift tax as follows: Docket No.

Miller v. Commissioner

70 T.C. 448 · United States Tax Court · Jun 15, 1978

By 1970 he was on its board of directors and owned approximately 20 percent of its shares. … Windle Co. v.

ACF-Brill Motors Co. v. Commissioner

14 T.C. 263 · United States Tax Court · Feb 24, 1950

ACF-Brill Motors Company (Successor by Merger to American Car and Foundry Motors Company), Petitioner, v. Commissioner of Internal Revenue, Respondent ACF-Brill Motors Co. v. … The United States Supreme Court, in Dixie Pine Products Co. v.