Case law

Simon v. Commissioner

20 T.C.M. 1309 · United States Tax Court · Aug 31, 1961

David and Renee Simon v. Commissioner. Simon v. Commissioner Docket No. 73722. United States Tax Court T.C. Memo 1961-251 ; 1961 Tax Ct. Memo LEXIS 101 ; 20 T.C.M. (CCH) 1309 ; T.C.M. … In the same paper was an advertisement *105 for an all-purpose scoring board for shuffleboard games.

Parks v. Comm'r

145 T.C. 278 · United States Tax Court · Nov 17, 2015

From the Portland area, Senators Kate Brown, Ginny Burdick and Frank Shields. And the one most responsible, Neil Bryant of Bend. … Parks was a member of the board of directors of Foundation and that he approved all of the taxable expenditures at issue. (278) PARKS v.

Brountas v. Commissioner

73 T.C. 491 · United States Tax Court · Dec 26, 1979

Dauber became chairman of the board of directors of CRC, and Soter became president. … We considered a similar argument in Brown v. Commissioner, 37 T.C. 461 (1961), affd. 325 F.2d 313 (9th Cir. 1963), affd. on another issue 380 U.S. 563 (1965), and rejected it.

Broz v. Comm'r

137 T.C. 25 · United States Tax Court · Jul 7, 2011

See Grinalds v. Commissioner, T.C. Memo. 1993-66 . … See Bogue v. Commissioner, T.C. Memo. 2007—150.

Nabisco Brands v. Commissioner

69 T.C.M. 2230 · United States Tax Court · Mar 27, 1995

In April 1981, Squibb employed the investment banking firm of Brown Bros. Harriman & Co. (Brown Bros.) to help it sell the Life Savers group. … See Baldwin v. Emigrant Indus. Sav. Bank , 150 F.2d 524 , 525 (2d Cir. 1945) ; Gangi v. D.A.

John P. Scripps Newspapers v. Commissioner

44 T.C. 453 · United States Tax Court · Jun 25, 1965

Smith, Inc. v. … Casey v.

Oberman Mfg. Co. v. Commissioner

47 T.C. 471 · United States Tax Court · Feb 8, 1967

United States v. Anderson, 269 U.S. 422 ; Brown v. Helvering, 291 U.S. 193 ; and Denver & Rio Grande Western Railroad Co., 38 T.C. 557 .

Cascade Designs, Inc. v. Commissioner

79 T.C.M. 1542 · United States Tax Court · Feb 23, 2000

King County v. Taxpayers, 949 P.2d 1260, 1267 (Wash. 1997); Browning v. Johnson, 422 P.2d 314, 316, amended 430 P.2d 591 (Wash. 1967). … See Browning v. Johnson, supra; Puget Mill Co. v. Kerry, 49 P.2d 57, 64 (Wash. 1935); 3 Williston, Treatise on the Law of Contracts, sec. 7:21, at 383- 386 (4th ed. 1992).

Patton v. Commissioner

49 T.C.M. 1068 · United States Tax Court · Mar 27, 1985

Nonetheless, Mississippi law did require the presence of the sheriff or a deputy to open the board's meetings. … The board met regularly twice a month, and had an undetermined number of special meetings.

United Title Ins. Co. v. Commissioner

55 T.C.M. 34 · United States Tax Court · Feb 4, 1988

Compare Berkley Machine Works & Foundry Co. v. Commissioner, supra, 623 F.2d at 906 -907 . II. Raleigh Board Meeting On Friday, October 7, 1977, petitioner held a board meeting in Raleigh, North Carolina. … See Commissioner v. Tellier, 383 U.S. 687 , 689-690 (1966) ; Welch v. Helvering, 290 U.S. 111 , 113-116 (1933) ; Raymond Bertolini Trucking Co. v. Commissioner, 736 F.2d 1120 , 1122-1125 (6th Cir. 1984) ; NCNB Corp. v.

Wier v. Commissioner

17 T.C. 409 · United States Tax Court · Sep 25, 1951

He was a member of the board of directors of Houston Lighting & Power Company and of the Second National Bank of Houston and regularly attended board meetings. … In Commissioner v.

Arwood Corp. v. Commissioner

30 T.C.M. 6 · United States Tax Court · Jan 6, 1971

Arwood Corporation v. Commissioner. Arwood Corp. v. Commissioner Docket Nos. 1917-66, 6476-67. United States Tax Court T.C. Memo 1971-2 ; 1971 Tax Ct. Memo LEXIS 330 ; 30 T.C.M. (CCH) 6 ; T.C.M. … Lucas v. Structural Steel Co., 281 U.S. 264 (1930) . See also Photo-Sonics v. Commissioner, supra ; Finance & Guaranty Co. v. Commissioner, 50 F. 2d 1061 (C.A. 4, 1931), affg. 19 B.T.A. 1313 (1930) ; Commissioner v.

Guzowski v. Commissioner

26 T.C.M. 666 · United States Tax Court · Jun 30, 1967

Botany Worsted Mills v. United States, 278 U.S. 282 (1929) . Petitioner attempts to switch this burden of proof to respondent, citing E. Wagner & Son v. … In Glenshaw, we commented that, *128 if the board of directors were independent, we would be reluctant to substitute our judgment of reasonableness for the board's.

Martin v. Commissioner

3 T.C.M. 626 · United States Tax Court · Jun 7, 1944

Martin v. Commissioner. Martin v. Commissioner Docket No. 1068. United States Tax Court 1944 Tax Ct. Memo LEXIS 217 ; 3 T.C.M. (CCH) 626 ; T.C.M. … During 1937, he paid the Barclay Hotel the sum of $2,090.41 for board, room, telephone, entertainment, etc.

Computervision Int'l Corp. v. Commissioner

71 T.C.M. 2450 · United States Tax Court · Mar 18, 1996

Brown, George P. Mair, Donald-Bruce Abrams, Jody E. Forchheimer, for petitioners. Charles W. Maurer, Jr. and John C. … Consequently, a corporation’s board may ratify an unauthorized dividend payment, and, absent intervening rights of third parties, the ratification is retroactive. Meyers v.

Jaeger Motor Car Co. v. Commissioner

17 T.C.M. 1098 · United States Tax Court · Dec 31, 1958

Jaeger Motor Car Company, a Wisconsin Corporation v. Commissioner. Anna Jaeger v. Commissioner. Anthony A. Jaeger v. Commissioner. Anthony A. Jaeger and Anna Jaeger v. Commissioner. … Blatt Co. v.

Payne v. Commissioner

22 T.C. 526 · United States Tax Court · Jun 9, 1954

Payne and Madeline Payne, Petitioners, v. Commissioner of Internal Revenue, Respondent Payne v. Commissioner Docket Nos. 42717, 42718 United States Tax Court 22 T.C. 526 ; 1954 U.S. Tax Ct. … During most of the period in which he managed the paper, petitioner devoted a substantial portion of his time to his duties as Chairman of the California Horse Racing Board.

Cherry v. Commissioner

46 T.C.M. 1031 · United States Tax Court · Aug 11, 1983

When they discovered how to control the mildew they replaced the damaged boards. … Stubbs, Overbeck & Assocs. v. United States, 445 F.2d 1142 (5th Cir. 1971) ; Browne v. Commissioner, 73 T.C. 723 (1980) . Also, respondent's position in Rev.

Albert & Nai-Fen Chen v. Commissioner

2014 T.C. Summary Opinion 6 · United States Tax Court · Jan 14, 2014

(board) for subdivision approval. … Christian v. Commissioner, T.C. Memo. 1995-12. Respondent, relying on Polakis v.

Mills v. Commissioner

39 T.C. 393 · United States Tax Court · Nov 9, 1962

Helvering v. … In Television Industries, Inc. v.