Case law

Kastin v. Commissioner

40 T.C.M. 1071 · United States Tax Court · Aug 26, 1980

GARY AND ABBY KASTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kastin v. Commissioner Docket No. 7427-78. United States Tax Court T.C. Memo 1980-341 ; 1980 Tax Ct. Memo LEXIS 249 ; 40 T.C.M. … The Board of Education of the City of New York paid both his salaries, issuing him one W-2 form with the combined income stated thereon.

Estate of Alice G. K. Kleberg v. Commissioner

5 T.C.M. 858 · United States Tax Court · Oct 14, 1946

Kleberg, Jr., Executors) v. Commissioner. Estate of Alice G. K. Kleberg, Deceased v. Commissioner Docket No. 9258. United States Tax Court 1946 Tax Ct. Memo LEXIS 60 ; 5 T.C.M. (CCH) 858 ; T.C.M. … In the above case the Board of Tax Appeals held that the sales by the taxpayer were capital gains and not ordinary income. *67 That case is not nearly as favorable to the taxpayer as is the case at bar because in the Peck

Parekh v. Commissioner

75 T.C.M. 2181 · United States Tax Court · Apr 27, 1998

The members of PEC's board of directors were petitioners and Cisneros. … Fincher v. Commissioner, 105 T.C. 126, 138-139 (1995); see Horne v. Commissioner, supra at 336.

Peter C. Emanouil & Pascale Emanouil v. Commissioner

2020 T.C. Memo. 120 · United States Tax Court · Aug 17, 2020

As anticipated by the town boards, Mr. … Irby v.

Curphey v. Commissioner

73 T.C. 766 · United States Tax Court · Feb 4, 1980

In that case, the Supreme Court held that it was not erroneous as a matter of law for the Board of Tax Appeals to find that the taxpayer, who “merely kept records and collected interest and dividends from his securities, … Compare Grier v.

Jewell Ridge Coal Corp. v. Commissioner

21 T.C.M. 1048 · United States Tax Court · Aug 15, 1962

Jewell Ridge Coal Corporation v. Commissioner. Jewell Ridge Coal Corp. v. Commissioner Docket No. 78084. United States Tax Court T.C. Memo 1962-194 ; 1962 Tax Ct. Memo LEXIS 116 ; 21 T.C.M. (CCH) 1048 ; T.C.M. … Petitioner's board of directors called upon St. Clair to substantiate each advance before it was granted.

Winchell v. Commissioner

45 T.C.M. 1376 · United States Tax Court · Apr 25, 1983

Brown v. Commissioner, 78 T.C. 215 , 218 (1982) ; Shelton v. Commissioner, 63 T.C. 193 , 197-198 (1974) ; National Committee to Secure Justice, Etc. v. Commissioner, 27 T.C. 837 , 839 (1957) ; First Nat. … Sections 6212, 6213, and 7442; Brown v. Commissioner, 78 T.C. at 220 ; Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.

Pan American Acceptance Corp. v. Commissioner

57 T.C.M. 1360 · United States Tax Court · Aug 21, 1989

Pierce v. Commisioner , 61 T.C. 424 , 430 (1974) ; Fidelity Commercial Co. v. Commissioner , 55 T.C. at 488 . … Fidelity Commercial Co. v. Commissioner , 55 T.C. at 488 ; White v. Commissioner , 17 T.C. 1562 (1952) . Based upon the record before us, we conclude that the withdrawal by Mr.

Kay v. Commissioner

30 T.C.M. 870 · United States Tax Court · Aug 24, 1971

Kay v. Commissioner. Kay v. Commissioner Docket No. 5547-69. United States Tax Court T.C. Memo 1971-211 ; 1971 Tax Ct. Memo LEXIS 122 ; 30 T.C.M. (CCH) 870 ; T.C.M. (RIA) 71211 ; August 24, 1971 , Filed *122 Clyde R. … year ending November 30, 1965, that upturn was not "visible" at the critical date, May 8, 1965; and petitioners further call the Court's attention to the fact that attached to the minutes of a special meeting of Delta's board

Gage Bros. & Co. v. Commissioner

13 T.C. 472 · United States Tax Court · Sep 30, 1949

See Burnet v. Harmel , 287 U.S. 103 . … Helvering v. Alabama Asphaltic Limestone Co ., 315 U.S. 179 . "But," to quote from Helvering v.

Sellers v. Commissioner

22 T.C.M. 1327 · United States Tax Court · Sep 26, 1963

Day, 42 B.T.A. 109 (1940) , affirmed per curiam 121 F. 2d 856 (C.A. 2, 1941), and Brown v. Commissioner, 241 F. 2d 827 (C.A. 8, 1957), affirming 25 T.C. 920 (1956) . Cf. … Mills v. Bonin, 239 N.C. 498 , 80 S.E. 2d 365 (1954) ; Florida Nat. Bank & Trust Co. of Miami v. Brown, 47 S. 2d 748 , 760 (Fla. 1949) ; Italo - Petroleum Corporation of America v.

Whistleblower 15977-18W

United States Tax Court · Dec 29, 2021

Brown subsequently prepared an ARM for submission to Kathy Wolsey, an ICE manager. … V.

General Mfg. Corp. v. Commissioner

44 T.C. 513 · United States Tax Court · Jul 2, 1965

Zellerbach Paper Co. v. Helvering, 293 U.S. 172 (1934); Germantown Trust Co. v. Commissioner, 309 U.S. 304 (1940); and F. A. Hall Co., Inc., 3 B.T.A. 1172 (1926). … Harvey Coal Corporation, supra; Commissioner v. Stetson & Ellison Co., supra; and Germantown Trust Co. v. Commissioner, supra. The decision in Commissioner v.

Cappetta v. Commissioner

49 T.C.M. 785 · United States Tax Court · Feb 21, 1985

See Commissioner v. Gooch Co., 320 U.S. 418 (1943) ; Continental Equities, Inc. v. … E.g., Markwardt v. Commissioner, 64 T.C. 989 , 997 (1975) ; Estate of Horvath v. Commissioner, 59 T.C. 551 , 556 (1973) ; Shomaker v. Commissioner, 38 T.C. 192 , 201 (1962) .

Loda Poultry Co. v. Commissioner

88 T.C. 816 · United States Tax Court · Apr 6, 1987

Samis v. Commissioner, 76 T.C. 609, 617 (1981); Consolidated Freightways, Inc. v. … In Brown-Forman Distillers Corp. v. United States, 205 Ct. Cl. 402 , 499 F.2d 1263 (1974), the taxpayer engaged in the distilling, aging, bottling, and marketing of bourbon whiskey.

Food Fair of Va., Inc. v. Comm'r

14 T.C. 1089 · United States Tax Court · Jun 6, 1950

Food Fair of Virginia, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent Food Fair of Va., Inc. v. Comm'r Docket No. 21957 United States Tax Court 1950 U.S. Tax Ct. LEXIS 182 ; 85 U.S.P.Q. … The petitioner, *184 after consultation with its attorney, on April 10, 1946, protested to Big Bear about the use of the petitioner's name and on the same day filed with the Alcoholic *1090 Beverage Control Board of Virginia

Toledo T. R. Co. v. Commissioner

13 T.C. 64 · United States Tax Court · Jul 14, 1949

The Toledo Terminal Railroad Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Toledo T. R. Co. v. Commissioner Docket No. 16526 United States Tax Court 13 T.C. 64 ; 1949 U.S. Tax Ct. … Its stockholders consist of nine major railroad companies, each of which is represented on petitioner's board of directors by one director.

Fleet Carrier Corp. v. Commissioner

37 T.C. 527 · United States Tax Court · Dec 22, 1961

See United States v. Keal, 141 F. Supp. 827 (N.D. Ohio 1956); United States v. Canfield Driveaway Company, 159 F. Supp. 448 (E.D. Mich. 1958). … See North American Oil v. Burnet, 286 U.S. 417 (1932); United States v. Lewis, 340 U.S. 590 (1951).

Greeno v. Commissioner

42 T.C.M. 1112 · United States Tax Court · Sep 21, 1981

Minckler v. Commissioner , T.C. Memo. 1981-343 ; White v. Commissioner , T.C. Memo. 1981-147 ; Lysiak v. Commissioner , T.C. Memo. 1981-108 ; Young v. Commissioner , T.C. Memo. 1981-109 ; Hall v. Commissioner , T.C. … Memo. 1981-143 ; Self v. Commissioner , T.C. Memo. 1981-232 ; Abney v. Commissioner , T.C. Memo. 1980-27 ; Baker v. Commissioner , T.C. Memo. 1980-367 ; Manson v. Commissioner , T.C. Memo. 1980-315 ; Brown v.

Drybrough v. Commissioner

42 T.C. 1029 · United States Tax Court · Sep 14, 1964

See Thompson v. Campbell, F. Supp. (D. Tex. 1964). … See United States v. Cumberland Pub Serv. Co., 338 U.S. 451 (1950); United States v. Isham, 17 Wall. 496 (1873).