Case law

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.

Hirsch v. Commissioner

51 T.C. 121 · United States Tax Court · Oct 23, 1968

Since October 1964 he has been president and chairman of the board of directors of Pacific. … Sloane v. Commissioner, 188 F. 2d 254 (C.A. 6, 1951); Frank Hodous, 14 T.C. 1301 (1950); Craig M. Smith, 33 T.C. 465 (1959), affirmed on this point 313 F. 2d 724 (C.A. 8, 1963); Pounds v.

Falstaff Beer, Inc. v. Commissioner

37 T.C. 451 · United States Tax Court · Dec 18, 1961

In Welch v. … See Lyeth v. Hoey, 305 U.S. 188 , Raytheon Production Corporation v. Commissioner, (C.A. 1) 144 F. 2d 110 , and Estate of Mabel K.

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.

Foote, Pierson & Co. v. Commissioner

2 T.C.M. 1007 · United States Tax Court · Nov 23, 1943

In Heywood Boot & Shoe Co. v. … Inc. v. Commissioner, 93 Fed. (2d) 816 .

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.

Dax Xavier Johnson

United States Tax Court · Aug 18, 2025

During that year, he also served on the board of the Family of Kaiyon, David & William Foundation, Inc. (Foundation). … Johnson was himself a board member of the Foundation that produced the letter. We have no information, from Mr.

Standard Paving Co. v. Commissioner

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

v. … Bent v.

Sherwood Swan & Co. v. Commissioner

42 T.C. 299 · United States Tax Court · Apr 30, 1964

At all times material hereto, he has also been a member of the company’s board of directors. On January 31,1943, the company and Frank G. … long as said trust remains in existence * * * Even though there is authority to the effect that a qualified profit-sharing trust need not contain a fixed formula of contribution to its corpus, Lincoln Electric Co., Etc. v.

Miller v. Commissioner

104 T.C. 330 · United States Tax Court · Mar 20, 1995

In Plumb v. … In Plumb v.

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.

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.

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.

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.

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.

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 .

Payless Cashways, Inc. v. Commissioner

114 T.C. 72 · United States Tax Court · Feb 16, 2000

See Commissioner v. Soliman, 506 U.S. 168, 174 (1993); Perrin v. United States, 444 U.S. 37, 42 (1979). In United States v. Kjellstrom, 916 F. Supp. 902 (W.D. … See Rule 142(a); Welch v. Helvering, 290 U.S. at 115 .

Evans v. Commissioner

30 T.C. 798 · United States Tax Court · Jun 30, 1958

Subsequent to the Supreme Court decisions in the cases of Commissioner v. Estate of Church, 835 U. S. 682 (1949), and Estate of Spiegel v. Commissioner, 335 U. … In our opinion, petitioner’s decision to make the transfer here in question was caused by her desire to escape the impact of Commissioner v. Estate of Church, 335 U. S. 632 , and Estate of Spiegel v.

Champlin Ref. Co. v. Commissioner

2 T.C.M. 662 · United States Tax Court · Aug 23, 1943

Champlin Refining Company v. Commissioner. Champlin Ref. Co. v. Commissioner Docket No. 35813. United States Tax Court 1943 Tax Ct. Memo LEXIS 143 ; 2 T.C.M. (CCH) 662 ; T.C.M. … SMITH Supplemental Memorandum Opinion SMITH, Judge: All of the issues presented by this proceeding were settled by a Memorandum Opinion of the Board of Tax Appeals entered December 11, 1939, except that there was reserved