Case law

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.

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.

Pusch v. Commissioner

39 T.C.M. 838 · United States Tax Court · Jan 10, 1980

See, Black v. Commissioner , 69 T.C. 505 , 510-511 (1977) (section 214 effect on religion only incidental); Russell v. … See Braunfeld v. Brown , supra at 605-607 .

Cupler v. Commissioner

64 T.C. 946 · United States Tax Court · Aug 26, 1975

See Dayton Power & Light Co. v. Public Utilities Commission, 292 U.S. 290, 298-300 (1934); Williams’ Estate v. Commissioner, 256 F. 2d 217, 219 (9th Cir. 1958); Clinton Cotton Mills v. … Commissioner, supra; Wyoming Investment Co. v. Commissioner, 70 F. 2d 191, 193 (10th Cir. 1934), remanding on other grounds a Memorandum Opinion of the Board of Tax Appeals; Gloyd v.

Adkison v. Commissioner

64 T.C.M. 239 · United States Tax Court · Jul 20, 1992

(Vol. 3) 49, 574. *439 In Brown v. … Brown v. Commissioner , supra at 221 . The APO number for the taxpayers in Brown identified an MPO address in Saudi Arabia, where the military mail was actually delivered.

Priest Trust v. Commissioner

6 T.C. 221 · United States Tax Court · Feb 19, 1946

Ransom, First National Bank in Oshkosh, Trustee, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent Priest Trust v. Commissioner Docket No. 5217 United States Tax Court 6 T.C. 221 ; 1946 U.S. … Prellwity, Guardian v.

McIntosh v. Comm'r

81 T.C.M. 1772 · United States Tax Court · Jun 19, 2001

Brown sent to the IRS a letter dated September 2, 1999, with enclosures. … See Beecroft v. Commissioner, T.C. Memo. 1997-23; Simpson Fin. Servs., Inc. v. Commissioner, T.C. Memo. 1996-317; McDaniel v. Commissioner, T.C. Memo. 1993-148.

McGowan v. Commissioner

67 T.C. 599 · United States Tax Court · Dec 29, 1976

Southern Coal & Coke Co., 301 U.S. 495 (1937); Rhode Island Unemployment Compensation Board v. Conway, 77 R.I. 48, 50 , 73 A. 2d 109 (1950). … See Helvering v. Davis, 301 U.S. 619 (1937); Cain v. United States, 211 F.2d 375 (5th Cir. 1954). In Helvering v.

Porter v. Commissioner

28 T.C.M. 1489 · United States Tax Court · Dec 29, 1969

Porter v. Commissioner. Porter v. Commissioner Docket No. 1720-68. United States Tax Court T.C. Memo 1969-288 ; 1969 Tax Ct. Memo LEXIS 2 ; 28 T.C.M. (CCH) 1489 ; T.C.M. … He became a member of the guild by submitting art work to its board of directors, and later became a member of the board.

Kern v. Commissioner

55 T.C.M. 667 · United States Tax Court · Apr 25, 1988

In Stephenson v. … Deputy v. duPont, 308 U.S. 488 (1940) .

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.

Anna Elise Walton

United States Tax Court · Mar 30, 2021

She provided consulting work mostly to nonprofit clients, including Brown University and the National Geographic Society, as well as to her former employer, CLG. Ms. … See id.; see also Stough v.

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.

Linder v. Commissioner

18 T.C.M. 341 · United States Tax Court · Apr 9, 1959

John Linder, Petitioner v. Commissioner. Robert Dickman, Viola Dickman, Husband and Wife v. Commissioner. Linder v. Commissioner Docket Nos. 66878, 67040. United States Tax Court T.C. Memo 1959-69 ; 1959 Tax Ct. … Brown, Esq., 20 West Main Street, Norwalk, Ohio, for petitioner John Linder. Frank J. Hiltz, Esq., Citizens Bank Building, Norwalk, Ohio, for petitioners Robert Dickman and Viola Dickman. Frank W.

Setty Gundanna and Prabhavathi Katta Viralam v. Commissioner

136 T.C. 151 · United States Tax Court · Feb 14, 2011

VIRALAM v. … See Addis v.

Cooperative Grain & Supply Co. v. Commissioner

32 T.C.M. 795 · United States Tax Court · Jul 24, 1973

COOPERATIVE GRAIN AND SUPPLY CO., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cooperative Grain & Supply Co. v. Commissioner Docket No. 6132-64. United States Tax Court T.C. Memo 1973-164 ; 1973 Tax Ct. … Brown Leonard Brown Joe Schmit Joe Schmitbauer Lester Heuertz S. L. Heuertz L. A.

Armstrong v. Commissioner

66 T.C.M. 1502 · United States Tax Court · Dec 8, 1993

Hines v. Commissioner , 72 T.C. 715 , 720 (1979) ; West v. Commissioner , T.C. Memo. 1992-617 , 64 T.C.M. 1108 , 1111 ; Estate of Olsen v. Commissioner , T.C. … . *609 Thus, in Hines v.

Estate of Levy v. Commissioner

46 T.C.M. 910 · United States Tax Court · Aug 2, 1983

Finally, in Brown v. … In fact, in Lundie and Brown, the courts of New Jersey specifically enforced such powers.

Savage v. Commissioner

42 T.C.M. 21 · United States Tax Court · Jun 2, 1981

Petitioners are in the process of building a new house in a different location on the Brown City property. … The cited regulation, sustained by this Court in Sanford v.

Wise v. Commissioner

75 T.C.M. 1514 · United States Tax Court · Jan 5, 1998

Creighton was the chief executive officer and chairman of the board of WC. … Commissioner v. Schleier, supra at 336-337.