Case law

Barbara S. Fulton v. Commissioner

8 T.C.M. 455 · United States Tax Court · May 10, 1949

Fulton v. Commissioner. Estate of Weston M. Fulton, Deceased, Robert W. Fulton, Barbara S. Fulton, and John H. Murrian, Executors v. Commissioner. Barbara S. Fulton v. Commissioner Docket Nos. 16037, 16038. … Fulton Chairman of the Board 200 5 800 Barbara S. Fulton Total outstand- ing 10 1,000 The record does not show how Barbara acquired her common shares from her husband.

De Nobili Cigar Co. v. Commissioner

3 T.C.M. 83 · United States Tax Court · Feb 3, 1944

Walker Tobacco Co. v. … Since the Board as a whole acted to entertain the motion, the case is not governed by Commissioner v.

Cho v. Commissioner

35 T.C.M. 1442 · United States Tax Court · Oct 12, 1976

A final attempt by Pacwood's Board at assessing its shareholders failed. With no options remaining, Pacwood's Board of Directors voted on January 4, 1966 to liquidate the assets of the company. … Horne v. Commissioner, 523 F. 2d 1363 (9th Cir. 1975) , affg. 59 T.C. 319 (1972) ; United States v. Hoffman, 423 F. 2d 1217 (9th Cir. 1970) (relying on Stratmore v.

Kozeneski v. Commissioner

9 T.C.M. 753 · United States Tax Court · Sep 12, 1950

Jennie Kozeneski v. Commissioner. Kozeneski v. Commissioner Docket No. 23039. United States Tax Court 1950 Tax Ct. Memo LEXIS 101 ; 9 T.C.M. (CCH) 753 ; T.C.M. (RIA) 50214 ; September 12, 1950 *101 Alec C. … The stepsister did not contribute to the support of the others in the household during 1945 but paid $6.00 a week toward her own board and lodging.

Bohac Agency, Inc. v. Commissioner

30 T.C.M. 979 · United States Tax Court · Sep 8, 1971

of the Board Ben F. … Helvering v. Nat. Grocery Co., 304 U.S. 282 (1938) .

RB-1 Investment Partners, Eric Reinhart, Tax Matters Partner v. Commissioner

2018 T.C. Memo. 64 · United States Tax Court · May 14, 2018

Eric flew planes in the Navy; Doug served on board a frigate. … Brown (Deutsche  -8- [*8] Bank) and Erwin Mayer from Jenkens & Gilchrist (J&G). Both these gentlemen have won tax-shelter fame. See, e.g., United States v.

Basila v. Commissioner

36 T.C. 111 · United States Tax Court · Apr 20, 1961

The record does not disclose the membership of the board of directors of the company or who owned the remaining shares during the period in issue. … Gullett, sufra; Hyland v. Commissioner, 175 F. 2d 422 (C.A. 2, 1949), affirming a Memorandum Opinion of this Court; Robert J. Dial, supra.

Tavannes Watch Co. v. Commissioner

10 T.C. 544 · United States Tax Court · Mar 30, 1948

Tavannes Watch Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Tavannes Watch Co. v. Commissioner Docket No. 13163 United States Tax Court 10 T.C. 544 ; 1948 U.S. Tax Ct. … It held a meeting of its board of directors for the purpose of electing officers and for the purpose of filling a vacancy in the directorate, and depositing petitioner's contribution to it in its bank account, and using such

Bowen v. Commissioner

2 T.C. 1 · United States Tax Court · Jun 1, 1943

See Ohio Savings Bank & Trust Co. v. Willys Corporation, 8 Fed. (2d) 463. The Board followed this rule in Theodore R. Plunkett, 41 B. T. A. 700, the case of a Massachusetts taxpayer. … This rule was adopted by this court in Payne v.

Franklin v. Commissioner

77 T.C. 173 · United States Tax Court · Aug 4, 1981

Watson v. Commissioner, 8 T.C. 569, 578-579 (1947); Ferris v. Commissioner, 38 B.T.A. 312, 316-317 (1938), affd. per curiam 102 F.2d 985 (2d Cir. 1939). See Rubnitz v. Commissioner, 67 T.C. at 629 ; Wilkerson v. … Stubbs, Overbeck & Associates v. United States, 445 F.2d 1142, 1146-1147 (5th Cir. 1971); Browne v. Commissioner, 73 T.C. 723, 731 (1980) (Hall, J., concurring); Benninghoff v.

Alumax Inc. and Consolidated Subsidiaries v. Commissioner

109 T.C. No. 8 · United States Tax Court · Sep 30, 1997

Under those facts, the Board of Tax Appeals held in J.A. Folger & Co. v. … Compare Billops v. Magness Constr. Co., 391 A.2d 196, 197-198 (Del. 1978), with Doxsee Sea Clam Co. v. Brown, 13 F.3d 550, 553 (2d Cir. 1994), and Carte Blanche (Singapore) PTE., Ltd., v. Diners Club Intl., Inc., 758 F.

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.

Crowell-Collier Pub. Co. v. Commissioner

25 T.C. 1268 · United States Tax Court · Mar 19, 1956

The Crowell-Collier Publishing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Crowell-Collier Pub. Co. v. Commissioner Docket No. 40202 United States Tax Court 25 T.C. 1268 ; 1956 U.S. Tax Ct. … See Brown Paper Mill Co ., 23 T. C. 47 , 70 .

Avis Indus. Corp. v. Commissioner

70 T.C.M. 641 · United States Tax Court · Sep 11, 1995

Estate of Hall v. Commissioner , 92 T.C. 312 , 338 (1989) ; Chiu v. … Owensby & Kritikos, Inc. v.

Getty v. Commissioner

91 T.C. 160 · United States Tax Court · Jul 27, 1988

Day v. Greene, 59 Cal. 2d 404 , 380 P.2d 385 (1963); Brown v. Superior Court, 34 Cal. 2d 559 , 212 P.2d 878 (1949). Moreover, as the Supreme Court recognized in Lyeth v. … United States v.

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.

Tobey v. Comm'r

60 T.C. 227 · United States Tax Court · May 17, 1973

He creates paintings, pictures, and drawings using oils, watercolors, ink, pencil, tempera, and chalk on paper, cardboard, canvas, composition board, wood, and other substances. … Robida v. Commissioner, supra at 1175 .

Grunebaum v. Commissioner

50 T.C. 710 · United States Tax Court · Aug 6, 1968

Grunebaum, Petitioners v. Commissioner of Internal Revenue, Respondent; Kurt H. and Anneliese Grunebaum, Petitioners v. Commissioner of Internal Revenue, Respondent Grunebaum v. … Missouri Pacific Railroad Co. v. United States , 392 F. 2d 592 (Ct. Cl.).

Allen v. Commissioner

51 T.C.M. 728 · United States Tax Court · Mar 26, 1986

Duress may exist by mental intimidation as well as physical fear; see Brown v. Commissioner, 51 T.C. 116 (1968) . … In the Brown case we quoted the statement from Furnish v.

Van's Chevrolet, Inc. v. Commissioner

26 T.C.M. 809 · United States Tax Court · Aug 23, 1967

Van's Chevrolet, Inc. v. Commissioner. Van's Chevrolet, Inc. v. Commissioner Docket No. 997-65. United States Tax Court T.C. Memo 1967-172 ; 1967 Tax Ct. Memo LEXIS 89 ; 26 T.C.M. (CCH) 809 ; T.C.M. … Thereafter petitioner's board of directors was comprised of Vincent and two or more of petitioner's employees.