Case law

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.

Vest v. Commissioner

57 T.C. 128 · United States Tax Court · Oct 28, 1971

The initial board of directors -and the incorporators of Y Bar were Ted M. Kerr, William Monroe Kerr, and William L. Kerr. Ted M. Kerr was made president of V Bar. … On October 18, 1965, the members of the original board of directors of V Bar were replaced by representatives of Standard. A “Plan of Liquidation” was adopted by V Bar on October 26, 1965.

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.

Beaton v. Commissioner

40 T.C.M. 1324 · United States Tax Court · Sep 22, 1980

Greenspun v. … After the assignment of the petitioner's stock, Quinoil elected the majority of the board of directors of Brockton.

Benbow v. Commissioner

82 T.C. 941 · United States Tax Court · Jun 7, 1984

Throughout the duration of the plan and the trust, none of the petitioners was a trustee of the trust or a shareholder or member of the board of directors of Electric. … See Johnson v.

Boehm v. Commissioner

2 T.C.M. 954 · United States Tax Court · Oct 23, 1943

Lillian Boehm v. Commissioner. Boehm v. Commissioner Docket No. 111621. United States Tax Court 1943 Tax Ct. Memo LEXIS 69 ; 2 T.C.M. (CCH) 954 ; T.C.M. … The defendants were the corporation, Hartman (Virginia), and nine members of the company's board of directors, all of whom were financially responsible and several of whom were prominent business men.

Keller v. Comm'r

91 T.C.M. 1292 · United States Tax Court · Jun 22, 2006

On July 31, 1995, petitioner signed a “Share-Crop Board Agreement” (board agreement). The board agreement provided that  - 9 - W.J. … Hoyt Sons Management Co. would breed and board all of petitioner’s cattle. Petitioner did not keep a copy of the board agreement for his records.

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.

Miller v. Commissioner

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

In Plumb v. … In Plumb v.

ESTATE OF MANSCILL v. COMMISSIONER

98 T.C. No. 30 · United States Tax Court · Apr 7, 1992

Brown , for respondent. CHABOT CHABOT CHABOT , Judge . Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $ 302,732. … Jackson v. United States , 376 U.S. 503 , 508 (1964) ; Estate of Wycoff v.

Lorren v. Commissioner

57 T.C.M. 1121 · United States Tax Court · Jul 31, 1989

LORREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lorren v. Commissioner Docket No. 11329-86 United States Tax Court T.C. Memo 1989-389 ; 1989 Tax Ct. Memo LEXIS 388 ; 57 T.C.M. (CCH) 1121 ; T.C.M. … Dreicer v. Commissioner , 78 T.C. 642 , 645 (1982) , *391 affd. without opinion 702 F.2d 1205 (D.C. Cir. 1983) .

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.

Bryson v. Commissioner

40 T.C.M. 1043 · United States Tax Court · Aug 25, 1980

Notwithstanding, the only income adjustment determined by respondent in his notice of deficiency was for the unreported wages received by petitioner from Brown and Root, Inc. ↩ 5. Petitioner's reliance on Garner v. … But see United States 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.

Brints v. Commissioner

57 T.C.M. 1405 · United States Tax Court · Aug 28, 1989

Also Calvin Brints was appointed secretary/treasurer and chairman of the board and Woodrow Brints was named vice-president. … Rule 142(a); 2 Welch 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.

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.

Davenport v. Commissioner

70 T.C. 922 · United States Tax Court · Sep 14, 1978

The option decided on by Greenbelt’s board of directors required petitioner to personally endorse all loans made to Greenbelt. … In Marshall v.

Sparks Farm, Inc. v. Commissioner

56 T.C.M. 464 · United States Tax Court · Oct 12, 1988

Second, they argue, a quorum of the board of directors was never present at any of the board meetings when business was transacted. … XI, sec. 7 (1945); Kaiser v. Mouton, 631 S.W.2d 44 , 48-49 (Mo. App. 1981) . Sparks Farm, Inc.'s articles of incorporation stated that two directors would make up the board of directors. Mrs.

Vincent v. Commissioner

18 T.C. 339 · United States Tax Court · May 21, 1952

Rassenfoss v. Commissioner , 158 F. 2d 764 ; Hochschild v. Commissioner , 161 F. 2d 817 ; Kornhauser v. … Helvering v.