Case law

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.

Martin v. Commissioner

44 T.C. 731 · United States Tax Court · Aug 24, 1965

Helvering v. Lazarus & Co., 308 U.S. 252 ; East Coast Equipment Co., 21 T.C. 112 , affd. 222 F. 2d 676 ; Mt. Mansfield Television, Inc. v. United States, 239 F. … Benton v. Commissioner, 197 F. 2d 745 , reversing a Memorandum Opinion of this Court.

Forshew v. Commissioner

2 T.C.M. 337 · United States Tax Court · Jun 28, 1943

Forshew v. Commissioner. Forshew v. Commissioner Docket No. 110687. United States Tax Court 1943 Tax Ct. Memo LEXIS 228 ; 2 T.C.M. (CCH) 337 ; T.C.M. (RIA) 43310 ; June 28, 1943 *228 M. L. … Handley v. Stutz, 139 U.S. 417 , 35 L. Ed. 227 , 11 S. Ct. 530 ; Bank of United States v. Dandridge, 25 U.S. 64 , 6 L. Ed. 552 , 12 Wheat. 64 ; Young v. United States Mortgage & Trust Co., 214 N.Y. 279 ; 108 N.E. 418 .

Estate of Bruchmann, etc. v. Commissioner

53 T.C. 403 · United States Tax Court · Dec 18, 1969

Both the Board of Tax Appeals and the Court of Appeals for the Second Circuit held that all the income was taxable to Mrs. DeBrabant in 1930. … In McCrory v.

Ellison v. Commissioner

80 T.C. 378 · United States Tax Court · Feb 14, 1983

Brown, 380 U.S. 563, 575-576 (1965), for example, the Supreme Court declined to extend the rule to a stock sale transaction. … In Hibler 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 .

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) .

Newman v. Commissioner

11 T.C.M. 908 · United States Tax Court · Aug 29, 1952

Inasmuch as the regulations of the Board have the force and effect of law ( Lovett v. State, 30 Ala. App. 334 , 6 So. 2d 437 ; Cowan v. State, 32 Ala. … Cohan v. Commissioner, 39 Fed. (2d) 540 .

Thorrez v. Commissioner

5 T.C. 60 · United States Tax Court · May 21, 1945

It seems to me that Burnet v. Leininger is altogether inapplicable to the facts in the instant case. In that case the Supreme Court affirmed a decision of the Board of Tax Appeals reported at 19 B. T. A. 621. … See Poe v. Seaborn, supra ; Hooper v. Tax Commission, 284 U. S. 206 . [Italics supplied.] The Supreme Court, in its later decisions in Helvering v. Horst, 311 U. S. 112 , and Helvering v. Eubank, 311 U.

Ring Constr. Corp. v. Secretary of War

8 T.C. 1070 · United States Tax Court · May 15, 1947

See Scranton v. Wheeler, 179 U. … Helvering v. City Bank Co., 296 U. S. 85 (90). Nebbia v. People of the State of New York, 291 U.

Ruf v. Commissioner

65 T.C.M. 2035 · United States Tax Court · Mar 10, 1993

Respondent cites two cases, Young v. Commissioner , 5 T.C. 1251 (1945) , and Brown v. Commissioner , T.C. … (None of the other shareholders were compensated for sitting on the board of directors or for attending board meetings.)

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.

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.

Grant v. Commissioner

67 T.C.M. 2669 · United States Tax Court · Apr 18, 1994

Brown (hereinafter sometimes referred to as Brown), an attorney. Brown was Tavern's sole shareholder and president through at least 1982. … Brown's law firm prepared Tavern's minute books, but Brown was not involved in any of Tavern's other books and records. Brown signed Tavern's fiscal 1981 and 1982 Federal income tax returns.

Johnson v. Commissioner

36 T.C.M. 1471 · United States Tax Court · Oct 17, 1977

At least one court has held that the board has jurisdiction under appropriate circumstances to correct a record to show retirement for disability in order to secure exemption from tax. Ray v. … E.g., Haines v. United States, 453 F. 2d 233 (3d Cir. 1971) ; Ragoni v. United States, 424 F. 2d 261 (3d Cir. 1970) ; Sanford v. United States, 399 F. 2d 693 (9th Cir. 1968) ; Ashe v.

Hennessey v. Comm'r

97 T.C.M. 1756 · United States Tax Court · Jun 9, 2009

Air Force established the Fiscal Year 1993 Reduction-in-Force Board (Board). The purpose of the Board was to select U.S. Air Force officers for involuntary separation. The Secretary of the U.S. … Hennessey and other officers whom the Board selected for involuntary separation filed a complaint in the U.S. Court of Federal Claims in the case of Berkley v. United States, case No. 98-943C.

Milk Saving Starving Children Foundation

United States Tax Court · Jan 6, 2026

See FPL Grp., Inc. & Subs. v. Commissioner, 115 T.C. 554, 559 (2000); Bond v. Commissioner, 100 T.C. 32, 36 (1993); Naftel v. Commissioner, 85 T.C. 527, 529 (1985). … Campaign Acad. v.

Pessin v. Commissioner

44 T.C. 590 · United States Tax Court · Jul 16, 1965

Pessin and Frances Pessin, Petitioners, v. Commissioner of Internal Revenue, Respondent Pessin v. Commissioner Docket No. 4901-63 United States Tax Court 44 T.C. 590 ; 1965 U.S. Tax Ct. … Brown, Jr ., for the petitioners. Richard M. Schwartz , for the respondent. Pierce, Judge . PIERCE *590 Respondent determined a deficiency of $ 7,377.16 in the income tax of the petitioners, Arnold G.

Richmond Hosiery Mills v. Commissioner

14 T.C.M. 847 · United States Tax Court · Jul 29, 1955

Richmond Hosiery Mills v. Commissioner. Richmond Hosiery Mills v. Commissioner Docket No. 31528. United States Tax Court T.C. Memo 1955-214 ; 1955 Tax Ct. Memo LEXIS 119 ; 14 T.C.M. (CCH) 847 ; T.C.M. … On January 2, 1902, pursuant to authorization of its board of directors, petitioner made a pro rata distribution of 450 shares of common stock par value $100 each to its common stockholders.

Farmers Elevator Co. v. Commissioner

21 T.C.M. 1103 · United States Tax Court · Aug 27, 1962

The Farmers Elevator Co. of East Grand Forks, Minnesota v. Commissioner. Farmers Elevator Co. v. Commissioner Docket No. 85149. United States Tax Court T.C. Memo 1962-204 ; 1962 Tax Ct. Memo LEXIS 105 ; 21 T.C.M. … Farmers Cooperative Co. v. Birmingham, supra, at pages 213 and 227 .