Case law

Santa Fe Pac. Gold Co. v. Comm'r

132 T.C. 240 · United States Tax Court · Apr 27, 2009

Deductibility v. Capitalization . 261 A. INDOPCO, Inc. v. Commissioner . 262 B. Victory Mkts., Inc. & Subs. v. Commissioner . 263 C. United States v. Federated Dept. Stores, Inc. 263 D. Staley I & II . 264 III. … United States v. Federated Dept. Stores, Inc. United States v. Federated Dept.

Estate of Bailey v. Commissioner

79 T.C. 441 · United States Tax Court · Sep 9, 1982

See also Brown v. Elmendorf, 87 Tex. 56 , 26 S.W. 1043, 1044 (1894); Long v. Moore, 19 Tex. Civ. App. 363 , 48 S.W. 43, 46 (1898); cf. Nowlin v. Clary, 178 S.W. 571, 573 (Tex. Civ. App. 1915). … Slay v. Burnett Trust, 187 S.W.2d at 389 ; Langford v. Shamburger, supra at 442 . Brown v.

Howell Turpentine Co. v. Commissioner

6 T.C. 364 · United States Tax Court · Mar 8, 1946

In Brown v. Hammett, 131 S. … In re Citizens Exchange Bank v. Denmark, 139 S. E. 135 , construing the South Carolina statute, adopts the language of Brown v. Hammett, supra.

Cincinnati Transit, Inc. v. Commissioner

55 T.C. 879 · United States Tax Court · Feb 25, 1971

Brown , for the petitioner. Aleksandrs V. Laurins , for the respondent. Drennen , Judge . … Revenue Act of 1928, sec. 272(a); Rule 6 of the Rules of Practice of the Board of Tax Appeals; Fred Shingle , 34 B.T.A. 875 . See Helvering v.

Steadman v. Comm'r

50 T.C. 369 · United States Tax Court · May 22, 1968

Mahler v. Commissioner, supra at 872. … United States v. White Dental Co., 274 U.S. 398 (1927); Polizzi v. Commissioner, supra.

Gray v. Commissioner

14 T.C. 390 · United States Tax Court · Mar 10, 1950

S. 697 , we said: This question lias been considered many times by the Board and courts. … Brown v. Rowtzahn, 63 Fed. (2d) 914. Cf. Estate of Eleanor Hughes Beggs, 13 T. C. 131 . An unexercised power of appointment is not considered an interest taxable at death. Helvering v.

Rutkoske v. Comm'r

149 T.C. No. 6 · United States Tax Court · Aug 7, 2017

RUTKOSKE, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent FELIX RUTKOSKE, JR. AND KAREN E. RUTKOSKE, Petitioners v. … Dahlstrom v. Commissioner, 85 T.C. 812, 821 (1985).

Pettit v. Commissioner

61 T.C. 634 · United States Tax Court · Feb 7, 1974

Bogardus v. Commissioner, 302 U.S. 34, 41 (1937). … Commissioner v. Duberstein, supra at 286 .

Heigerick v. Commissioner

45 T.C. 475 · United States Tax Court · Feb 23, 1966

However, a new board of trustees was elected and this board ultimately decided to open the hospital as an open-staff hospital and it was opened February 12,1960, and it has remained an open-staff hospital. … United States v. Akin, 248 F. 2d 742 , certiorari denied 355 U.S. 956 ; Kauai Terminal, Ltd., 36 B.T.A. 893 ; S. M.

Kiddie v. Commissioner

69 T.C. 1055 · United States Tax Court · Mar 30, 1978

Brown, M.D. (hereinafter Brown), a pathologist, in 1958; Carl J. Schneider, Jr. (hereinafter Schneider), an immuno-serologist, in 1966; and Ernest T. Mashiyama, M.D. (hereinafter Mashiyama), a pathologist, in 1971. … [Simpson v. Commissioner, 64 T.C. 974, 984-985 (1975).]

Harbor Bancorp v. Commissioner

105 T.C. 260 · United States Tax Court · Oct 16, 1995

Old Colony Trust Co. v. Commissioner, 279 U.S. 716, 729 (1929); Amos v. Commissioner, 47 T.C. 65, 70 (1966); see Bintliff v. United States, 462 F.2d 403, 408 (5th Cir. 1972). … BFP v.

Atlantic Monthly Co. v. Commissioner

5 T.C. 1025 · United States Tax Court · Nov 1, 1945

The term “ordinary and necessary expenses” was construed by the Supreme Court in Welch v. Helvering, 290 U. … McCulloch v. Maryland, 4 Wheat. 316 , 4 L. Ed. 579 .

Estate of Lidbury v. Commissioner

84 T.C. 146 · United States Tax Court · Feb 4, 1985

Brown v. Commissioner, 52 T.C. 50, 66 (1969). It is settled law that a will speaks only at the time of the testator’s death. Mr. … Brown v. Commissioner, supra at 58. No transfer taxable as a gift occurred when Mrs. Lidbury died, and Mr. Lidbury’s estate includes the value of the unsold property.

Tinling v. Commissioner

7 T.C. 1393 · United States Tax Court · Dec 26, 1946

Hoitt, 119 Wash. 283 ; 205 Pac. 414 ; In re Brown's Estate, 124 Wash. 273 ; 214 Pac. 10 ; In re Hebert's Estate, 169 Wash. 402 ; 14 Pac. (2d) 6 ; State ex rel Van Moss v. … In re Dewey’s Estate, supra; Guye v. Guye, 63 Wash, 340; 115 Pac. 731 . In Julius Shafer, 2 B. T.

Kessner v. Commissioner

26 T.C. 1046 · United States Tax Court · Sep 17, 1956

S. 817 ; Smith v. United States, (C. A. 3, 1941) 121 F. 2d 692 ; Brown v. Commissioner, (C. A. 3, 1935) 79 F. 2d 73 ; Flanagan v. Helvering, (C. A. D. C., 1940) 116 F. 2d 937 . … Flanagan v. Helvering, supra; Brown v. Commissioner, supra; James F. Boyle, supra; Smith v. United States, supra; Hyman v. Helvering, 71 F. 2d 342 ; Estate of Charles D. Chandler, supra.

Garsaud v. Commissioner

28 T.C. 1086 · United States Tax Court · Aug 30, 1957

On May 22,1950, there was entered in the Civil District Court for the Parish of Orleans, a judgment in the case of Mareel Garsaud v. Mrs. … The two proceedings are separate and distinct, and the proceeding for an absolute divorce is not a mere continuation of the proceeding for a separation from bed and board. Donats v. Frillot, 40 So. 634 (La. 1906).

Bressner Radio, Inc. v. Commissioner

28 T.C. 378 · United States Tax Court · May 16, 1957

See Brown v. Helvering, 291 U. S. 193, 204-205 . … Brown v. Helvering, 291 U. S. 193 . A different situation exists in the fiscal year ended May 31, 1951.

Reitz v. Commissioner

61 T.C. 443 · United States Tax Court · Jan 9, 1974

Petitioners entered into no binding contract of sale which would allow us to attribute beneficial ownership of the stock to the board on the day the dividend was declared. See Moore v. Commissioner, supra; DeGuire v. … The record contains no evidence that the 'board participated in the decision to declare a dividend. See Miller v. Commissioner, supra.

Deupree v. Commissioner

1 T.C. 113 · United States Tax Court · Nov 24, 1942

board of directors on July 6, 1937. … income (the proceeds of the sale of property or compensation for services rendered or some other type of income) are paid to a third party designated by the taxpayer. * * * The Supreme Court, in the leading case of Corliss v.

Colwell v. Commissioner

64 T.C. 584 · United States Tax Court · Jul 17, 1975

Bogardus v. Commissioner, 302 U.S. 34, 40 (1937); Commissioner v. LoBue, 351 U.S. 243, 246 (1956); William A. Brown, supra. Petitioners rely almost exclusively on United States v. … E.g., Kaiser v. United States, supra; Woody v. United States, supra; William A. Brown, supra; John N.