Case law

Paul v. Commissioner

29 T.C.M. 411 · United States Tax Court · Apr 20, 1970

Paul and Isabelle Paul v. Commissioner. Paul v. Commissioner Docket No. 288-69. United States Tax Court T.C. Memo 1970-87 ; 1970 Tax Ct. Memo LEXIS 271 ; 29 T.C.M. (CCH) 411 ; T.C.M. … Brown, Jr. , and Donald C. Alexander, 12th Floor Central Trust Tower, Cincinnati, Ohio, for the petitioners. Rodney G. Haworth, for the respondent.

A. R. Purdy Co. v. Commissioner

3 T.C.M. 1059 · United States Tax Court · Oct 10, 1944

Purdy Co., Inc. v. Commissioner. A. R. Purdy Co. v. Commissioner Docket No. 2763. United States Tax Court 1944 Tax Ct. Memo LEXIS 85 ; 3 T.C.M. (CCH) 1059 ; T.C.M. (RIA) 44329 ; October 10, 1944 *85 David P. … Brown, Jr., Esq., for the petitioner. J. Richard Riggles, Jr., Esq., for the respondent.

Stevens Pass, Inc. v. Commissioner

48 T.C. 532 · United States Tax Court · Jun 30, 1967

Goiney- 3, 333. 33 Homer V. Hartzell_ 3, 333. 33 Mel S. … We can hardly ignore the facts that, whereas in Houck v.

Concord Supply Corp. v. Commissioner

37 T.C. 919 · United States Tax Court · Feb 12, 1962

Concord Supply Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Concord Supply Corp. v. Commissioner Docket No. 78086 United States Tax Court 37 T.C. 919 ; 1962 U.S. Tax Ct. … James Realty Company v. United States , 280 F. 2d 394 , affirming 176 F. Supp. 306 , is in material respects similar to this case. See also Commissioner v.

Leamy v. Commissioner

85 T.C. 798 · United States Tax Court · Nov 18, 1985

See Green v. Commissioner, supra. … See Podems v. Commissioner, 24 T.C. 21 (1955); Drury v. Commissioner, T.C. Memo. 1977-199 .

Kizer v. Commissioner

64 T.C.M. 961 · United States Tax Court · Sep 29, 1992

Eden v. Commissioner , 41 T.C. 605 (1964) . … Neely v. Commissioner , 85 T.C. 934 , 947 (1985) .

Groetzinger v. Commissioner

82 T.C. 793 · United States Tax Court · May 24, 1984

Fuld v. … In this sense, the "odds board” at the track plays the role of the ticker tape on the floor of the stock exchange.

Thurner v. Commissioner

60 T.C.M. 961 · United States Tax Court · Oct 9, 1990

Second, the taxpayer in Laureys was a full-time dealer and member of both the Chicago Board of Options Exchange and the Chicago Board of Trade. Here, petitioner was an investor. … Warrensburg Board & Paper Corp. v. Commissioner , 77 T.C. 1107 , 1112 (1981) ; Bixby v. Commissioner , 58 T.C. 757 , 791-792 (1972) .

Ibidunni v. Comm'r

112 T.C.M. 595 · United States Tax Court · Dec 1, 2016

INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); Welch v. … See sec. 267(c)(4); Loftstrom v.

Joseph M. Grey Pub. Accountant, P.C. v. Comm'r

119 T.C. 121 · United States Tax Court · Sep 16, 2002

Carbonate Co. v. … Carbonate Co. v.

South Penn Oil Co. v. Commissioner

17 T.C. 27 · United States Tax Court · Jul 17, 1951

V. … In the recent case of Tavannes Watch Co. v.

Panero v. Commissioner

48 T.C. 147 · United States Tax Court · May 9, 1967

(See also Continental National Bank v. Strauss, 137 N.Y. 148 , 32 N.E. 1066 .) … See also Riviera, Congress Associates v. Yassky, 268 N.Y.S.2d 854 ; Canandaigua First Nat. Bank v. Whitney, 4 Lans. 34 , affd. 53 N.Y. 627 ; and Madison County Bank v. Gould, 5 Hill 309 .

Davenport Found. v. Commissioner

6 T.C.M. 1335 · United States Tax Court · Dec 24, 1947

The Davenport Foundation v. Commissioner. Davenport Found. v. Commissioner Docket No. 10427. United States Tax Court 1947 Tax Ct. Memo LEXIS 8 ; 6 T.C.M. (CCH) 1335 ; T.C.M. … The decision was based on Lederer v. Stockton, supra. In Edward Orton, Jr.

Mad Auto Wrecking v. Commissioner

69 T.C.M. 2330 · United States Tax Court · Apr 5, 1995

During the years in issue, petitioner's board of directors discussed the possibility of paying dividends, but decided not to do so. … The board decided that petitioner would retain its earnings to further petitioner's growth. 5.

Luce v. Commissioner

29 T.C.M. 894 · United States Tax Court · Jul 21, 1970

Jane Luce v. Commissioner. Luce v. Commissioner Docket No. 2767-68. United States Tax Court T.C. Memo 1970-203 ; 1970 Tax Ct. Memo LEXIS 154 ; 29 T.C.M. (CCH) 894 ; T.C.M. (RIA) 70203 ; July 21, 1970 , Filed W. … Other than for two mares which were boarded eventually in California, one mare boarded by the United States Equestrian Team and two colts boarded in Texas, Jane's horses were all boarded in the Kansas City area.

Swords v. Comm'r

142 T.C. 317 · United States Tax Court · May 29, 2014

Brown, LLC, a subsidiary of Deutsche Bank AG (collectively, Deutsche Bank) and (2) transfer its Alcoa stock to Davreyn’s newly opened Deutsche Bank account. Accordingly, on February 9, 2001, Ms. Mackell and Ms. … 2003 a number of payments were made from Alrey Trust’s First Union bank account to various entities and individuals, including BDO Seidman, WC Investments, Inc., 22 Emil Pesiri, 23 Bingham Dana LLP, Sonnenschein, Cooper, Brown

Duncan v. Comm'r

121 T.C. 293 · United States Tax Court · Nov 24, 2003

WALLACE AND DONNETTA DUNCAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Duncan v. … Kaplan, supra at 947 ; Mastrobuono v. Shearson Lehman Hutton, Inc., 514 U.S. 52 , 63 , 131 L. Ed. 2d 76 , 115 S. Ct. 1212 (1995) ; Volt Information Sciences v. Board of Trustees, 489 U.S. 468 , 479 , 103 L.

Madrigal v. Commissioner

76 T.C.M. 537 · United States Tax Court · Sep 29, 1998

Memo. 1998-345 UNITED STATES TAX COURT LUDIVINA MADRIGAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12505-97. … Madrigal testified that he paid his aunt $200 every month in cash for room and board even though he reported a yearly income of only $1,800 on his 1994 Federal income tax return. Further, Mr.

Zielonka v. Commissioner

73 T.C.M. 2026 · United States Tax Court · Feb 18, 1997

Brown, Jr., for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. … Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290 U.S. 111, 115 (1933).

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.