Case law

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.

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.

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.

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.

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

R. & J. Furniture Co. v. Commissioner

15 T.C.M. 1058 · United States Tax Court · Aug 31, 1956

Furniture Company v. Commissioner. R. & J. Furniture Co. v. Commissioner Docket No. 30251. United States Tax Court T.C. Memo 1956-204 ; 1956 Tax Ct. Memo LEXIS 89 ; 15 T.C.M. (CCH) 1058 ; T.C.M. … These salaries were authorized in April 1941 by petitioner's board of directors.

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.

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.

Dandeneau v. Comm'r

30 T.C.M. 542 · United States Tax Court · Jun 1, 1971

Alice Pauline Dandeneau (formerly Alice Pauline Browne) v. Commissioner. Dandeneau v. Comm'r Docket No. 503-69. United States Tax Court T.C. Memo 1971-128 ; 1971 Tax Ct. Memo LEXIS 205 ; 30 T.C.M. (CCH) 542 ; T.C.M. … Petitioner, formerly Alice Pauline Browne, was married to David E. Browne (hereinafter referred to as David) on December 10, 1966, in Coral Gables, Florida.

Vesco v. Commissioner

39 T.C.M. 101 · United States Tax Court · Sep 11, 1979

Durovic v. … Estate of Runnels v. Commissioner, 54 T.C. 762 , 767 (1970) . International Artists, Ltd. v. Commissioner, 55 T.C. 94 (1970) ; Ashby v. Commissioner, 50 T.C. 409 , 417-418 (1968) ; Silverman v.

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.

Davies v. Commissioner

101 T.C. 282 · United States Tax Court · Oct 4, 1993

Petitioner continued to serve as a director and chairman of the board of directors for Newbery until November 5, 1987. … North American Oil Consol. v. Burnet, 286 U.S. 417, 424 (1932); see also Healy v. Commissioner, 345 U.S. 278 (1953).

Purdey v. Commissioner

58 T.C.M. 947 · United States Tax Court · Dec 14, 1989

In Bessenvey v. … His grandfather had been an original member of the Board of Directors of the Monmouth Park racetrack.

Henderson v. Commissioner

2 T.C.M. 684 · United States Tax Court · Aug 23, 1943

William Henderson (Partnership) v. Commissioner. Henderson v. Commissioner Docket No. 412 P.T. United States Tax Court 1943 Tax Ct. Memo LEXIS 145 ; 2 T.C.M. (CCH) 684 ; T.C.M. (RIA) 46034 ; August 23, 1943 *145 Carl J. … It processes raw sugar, by the "bone-char" process, producing granulated sugar, brown or soft sugar, powdered sugar, and small amounts of syrup and molasses.

Erie County United Bank v. Commissioner

21 T.C. 636 · United States Tax Court · Jan 29, 1954

C. 81 , 87 ; and Roebling v. Commissioner , 143 F. 2d 810 . … See also Helvering v. Minnesota Tea Co., supra ; *328 John A. Nelson Co. v. Helvering , 296 U.S. 374 .

Geary v. Commissioner

9 T.C. 8 · United States Tax Court · Jul 7, 1947

Harrison Geary, Petitioner, v. Commissioner of Internal Revenue, Respondent Geary v. Commissioner Docket No. 8209 United States Tax Court 9 T.C. 8 ; 1947 U.S. Tax Ct. … Brown, Jr., Esq ., for the petitioner. Karl W. Windhorst, Esq ., for the respondent. Johnson, Judge . JOHNSON *8 OPINION.

Fremont Cake & Meal Co. v. Commissioner

9 T.C.M. 1047 · United States Tax Court · Nov 20, 1950

Fremont Cake & Meal Company v. Commissioner. Fremont Cake & Meal Co. v. Commissioner Docket No. 25119. United States Tax Court 1950 Tax Ct. Memo LEXIS 38 ; 9 T.C.M. (CCH) 1047 ; T.C.M. … The board of directors, after consideration, approved the purchase of land, building, and equipment previously authorized by the stockholders.

A. A. Allen Revivals, Inc. v. Commissioner

22 T.C.M. 1435 · United States Tax Court · Oct 11, 1963

It is significant that in Trinidad v. … Control by board of directors.

Rechner v. Commissioner

30 T.C. 186 · United States Tax Court · Apr 30, 1958

Kegs. 118, sec. 39.117 (m)-l (d) (1); Burge v. Commissioner, supra. … Moreover, as the Supreme Court held in Barr v. United States, 324 U.

Brooks-Massey Dodge, Inc. v. Commissioner

60 T.C. 884 · United States Tax Court · Sep 17, 1973

Security Mills Co. v. Commissioner, 321 U.S. 281 (1944); Spring City Co. v. Commissioner, 292 U.S. 182 (1934); Brown v. Helvering 291 U.S. 193 (1934). … American Automobile Association v.