Case law

Trust Under Will of Mabury v. Commissioner

80 T.C. 718 · United States Tax Court · Apr 21, 1983

Doetsch v. Doetsch, 312 F.2d 323, 327-328 (7th Cir. 1963); Boyter v. Commissioner, 74 T.C. 989, 995 (1980), remanded 668 F.2d 1382 (4th Cir. 1981). See Gordon v. Commissioner, 70 T.C. 525, 531 (1978). … See, e.g., Turner v. Board of Trustees, Calexico Unified Sch. D., 16 Cal. 3d 818 , 548 P.2d 1115 (1976); Select Base Materials, Inc. v. Board of Equalization, 51 Cal. 2d 640 , 335 P.2d 672 (1959). See also 2A J.

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.

Berman v. Commissioner

6 T.C.M. 1325 · United States Tax Court · Dec 24, 1947

Berman v. Commissioner. Berman v. Commissioner Docket No. 12335. United States Tax Court 1947 Tax Ct. Memo LEXIS 7 ; 6 T.C.M. (CCH) 1325 ; T.C.M. … Brown, 7 T.C. 715 , wherein we pointed out that under the statute a court decree is required, and that only payments "received subsequent to such decree" are deductible.

Allen Industries, Inc. v. Commissioner

27 T.C.M. 542 · United States Tax Court · Jun 11, 1968

Welch v. Helvering, * * * 290 U.S. 111 (1933) . … Welch v. Helvering, supra.

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.

C. G. Merrill v. Commissioner

7 T.C.M. 501 · United States Tax Court · Jul 9, 1948

Merrill v. Commissioner. C. G. Merrill v. Commissioner Docket No. 13359. United States Tax Court 1948 Tax Ct. Memo LEXIS 139 ; 7 T.C.M. (CCH) 501 ; T.C.M. (RIA) 48133 ; July 9, 1948 Jordan M. … See Douglas v. Willcuts, 296 U.S. 1 ; Raybestos-Manhattan, Inc., v. United States, 296 U.S. 60 .

Hoover Co. v. Commissioner

72 T.C. 206 · United States Tax Court · Apr 24, 1979

The Board of Tax Appeals had previously held that these futures constituted hedges. The Fifth Circuit, however, did not agree. … The Board of Tax Appeals, with six dissents, held that this expenditure constituted an ordinary and necessary business expense.

Estate of Kincaid v. Commissioner

52 T.C.M. 1003 · United States Tax Court · Nov 12, 1986

See Brown. v. United States, 526 F.2d 135 (6th Cir. 1975) ; Mosby v. Commissioner, 86 T.C. 190 (1986) ; Von Hafften v. Commissioner, 76 T.C. 831 (1981) ; Boagni v. Commissioner, 59 T.C. 708 (1973) ; *74 Reed v. … See Woodward v. Commissioner, 397 U.S. at 577 ; Brown v. Commissioner, 526 F.2d at 138 ; Mosby v. Commissioner, 86 T.C. at 196 -197 .

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) .

Mutch v. Commissioner

12 T.C.M. 705 · United States Tax Court · Jun 19, 1953

Andrew Mutch v. Commissioner. Mutch v. Commissioner Docket No. 35703. United States Tax Court 1953 Tax Ct. Memo LEXIS 206 ; 12 T.C.M. (CCH) 705 ; T.C.M. (RIA) 53217 ; June 19, 1953 *206 Frederick E. S. … The governing board of the church for financial matters is known as the Board of Trustees.

Doyle v. Commissioner

74 T.C.M. 452 · United States Tax Court · Aug 28, 1997

For general background, see our opinion in Brown v. Commissioner, T.C. Memo. 1992-379, affd. without published opinion sub nom. Konenkamp v. … Brown v. Commissioner, T.C. Memo. 1992-379, affd. without published opinion sub nom. Konenkamp v. Commissioner, 14 F.3d 47 (3d Cir. 1993).  - 8 - by this Court under number 3318-89.

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.

Mazzotta v. Commissioner

30 T.C.M. 976 · United States Tax Court · Sep 8, 1971

Mazzotta and Ellen Mazzotta v. Commissioner. Mazzotta v. Commissioner Docket No. 2289-70 SC. United States Tax Court T.C. Memo 1971-227 ; 1971 Tax Ct. Memo LEXIS 101 ; 30 T.C.M. (CCH) 976 ; T.C.M. … Commissioner v. Flowers, supra; Ronald D. Kroll, supra, at 561-562 ; Floyd Garlock, 34 T.C. 611 , 614 (1960) ; Mort L. Bixler, 5 B.T.A. 1181 , 1184 (1927) .

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.

Zavadil v. Comm'r

106 T.C.M. 346 · United States Tax Court · Sep 19, 2013

Zavadil continued to serve without compensation on ASB’s board of directors and as its CEO. In 2000 ASB’s board of directors consisted of Mr. Zavadil, Curt Briggs, and Joseph A. … DePree because ASB’s board of directors (board) concluded that (1) the payments to Ms. DePree were the personal obligations of Mr.

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.