Case law

Harold S. Smith v. Commissioner

6 T.C.M. 1323 · United States Tax Court · Dec 24, 1947

Smith v. Commissioner. Harold S. Smith v. Commissioner Docket No. 12210. United States Tax Court 1947 Tax Ct. Memo LEXIS 6 ; 6 T.C.M. (CCH) 1323 ; T.C.M. … Brown, 7 T.C. 715 , is adverse to his position here, but he asks for a reconsideration of that decision.

Botwinick v. Commissioner

50 T.C.M. 1161 · United States Tax Court · Sep 24, 1985

Michael, Jane, and a friend, Carmela Wagner, were the sole members of the charter organization's board of directors. … Kalgaard v. Commissioner, 764 F.2d 1322 , 1323 (9th Cir. 1985) , *135 affg. a Memorandum Opinion of this Court; 3 Hall v.

Weiland v. Commissioner

44 T.C.M. 1396 · United States Tax Court · Oct 14, 1982

Beaver v. Commissioner, 55 T.C. 85 , 91 (1970) ; Fisher v. Commissioner, 54 T.C. 905 (1970) ; Haber v. Commissioner, 52 T.C. 255 (1969) , affd. 422 F. 2d 198 (5th Cir. 1970) . Cf. Chism's Estate v. … Berthold v. Commissioner, 404 F. 2d 119 , 122 (6th Cir. 1968) , affg. a Memorandum Opinion of this Court; Chism's Estate v. Commissioner, supra at 959-960 ; Fisher v. Commissioner, supra at 909-910 ; Haber v.

416 Main St. Corp. v. Commissioner

2 T.C.M. 579 · United States Tax Court · Aug 6, 1943

Hinchman, Jr. as its board of directors. Since December 17, 1937 the petitioner has at all times operated as a corporation through its directors and officers. … On and after March 22, 1938 dividends were paid to the stockholders of the petitioner from time to time to the present time upon action of the board of directors.

Steele v. Commissioner

18 T.C.M. 793 · United States Tax Court · Sep 25, 1959

William J. and Edna Steele v. Commissioner. Steele v. Commissioner Docket No. 74286. United States Tax Court T.C. Memo 1959-180 ; 1959 Tax Ct. Memo LEXIS 68 ; 18 T.C.M. (CCH) 793 ; T.C.M. … Respondent disallowed as unsubstantiated the weekend travel expense but allowed in part the amount claimed for board and lodging.

Estate of Gladys Forbes v. Commissioner

12 T.C.M. 176 · United States Tax Court · Feb 20, 1953

Estate of Gladys Forbes, also known as Kay Murray, a mental incompetent, Stella Auten, Committee of the Estate of Gladys Forbes, also known as Kay Murray, a mental incompetent v. Commissioner. Estate of Gladys Forbes v. … Paul Camilletti, Esq., Board of Trade Building, Wheeling, W. Va., and Carl B. Gailbraith, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent.

Kreis v. Commissioner

29 T.C.M. 770 · United States Tax Court · Jun 24, 1970

See Bingler v. Johnson, 394 U.S. 741 (1969) . … . *196 On the authority of Bingler v.

Abramo v. Commissioner

78 T.C. 154 · United States Tax Court · Jan 29, 1982

Brown , for the petitioner in docket No. 4708-79. Sandra M. Gilmore , for the respondent. Ekman , Judge . * Parker, J ., dissenting. Simpson , J ., agrees with this dissenting opinion. … In Commissioner v.

Golden Rule Church Ass'n v. Commissioner

41 T.C. 719 · United States Tax Court · Feb 28, 1964

Speiser v. Randall, 357 U.S. 513, 518 (1958); United States v. Seeger, 326 F. 2d 846 (C.A. 2, 1964). See Sherbert v. Verner, 374 U.S. 398, 404-406 (1963). … Compare Justice Need’s dissent in McCollum v. Board of Education, 333 U.S. 203, 249 (1948), and Justice Douglas’ concurring opinion in First Unit. Church v.

Ruckriegel v. Comm'r

91 T.C.M. 1035 · United States Tax Court · Apr 18, 2006

Yates v. Commissioner, supra, and Culnen v. … We also note that, because the minutes of each of Sidal’s board of directors meetings specify as the meeting date the alleged effective date of the corresponding set of promissory notes, five of the eight Sidal board meetings

Salyer Grain & Milling Co. v. Commissioner

51 T.C.M. 919 · United States Tax Court · Apr 22, 1986

SALYER GRAIN AND MILLING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Salyer Grain & Milling Co. v. Commissioner Docket No. 21449-80. United States Tax Court T.C. Memo 1986-165 ; 1986 Tax Ct. … On July 28, 1976 at 9:30 a.m. petitioner's Executive Committee of the Board of Directors held a special meeting at the airport in Fresno, California.

Sevier Terrace Realty Co. v. Commissioner

21 T.C.M. 1289 · United States Tax Court · Oct 12, 1962

Sevier Terrace Realty Company v. Commissioner. Sevier Terrace Realty Co. v. Commissioner Docket No. 89822. United States Tax Court T.C. Memo 1962-242 ; 1962 Tax Ct. Memo LEXIS 66 ; 21 T.C.M. (CCH) 1289 ; T.C.M. … At a meeting of the board of directors of the predecessor corporation held on January 26, 1927, a resolution was adopted that, in the judgment of the board of directors, "the net value, in current money of the United States

Ogier v. Commissioner

26 T.C.M. 448 · United States Tax Court · Apr 28, 1967

Ogier v. Commissioner. Ogier v. Commissioner Docket No. 2548-64. United States Tax Court T.C. Memo 1967-93 ; 1967 Tax Ct. Memo LEXIS 168 ; 26 T.C.M. (CCH) 448 ; T.C.M. (RIA) 67093 ; April 28, 1967 Benson S. … At a meeting of the board of directors of the Corporation on November 29, 1956, the following motion was unanimously adopted: On motion duly made and seconded, it was unanimously resolved, and all shareholders being present

Johnson v. Commissioner

3 T.C.M. 930 · United States Tax Court · Sep 11, 1944

Coley, 45 B.T.A. 405 ; Hammans v. Commissioner, 121 Fed. (2d) 4 ; Amelia H. Cohen Trust et al. v. Commissioner, 121 Fed. (2d) 689 . … See Alpers v. Commissioner, supra.

Curtis v. Commissioner

67 T.C.M. 1958 · United States Tax Court · Jan 11, 1994

Curtis was the president of the corporation and a member of its board of directors, owning the remaining two-thirds of the outstanding stock. … The presence of a formal board resolution as to officers' compensation in closely held corporations is considered uneventful, often carrying little or no weight. See Levenson & Klein, Inc. v.

Amos L. Beaty & Co. v. Commissioner

14 T.C. 52 · United States Tax Court · Jan 26, 1950

In Commissioner v. … In Kaufmann v. Commissioner, supra ; Hellebush v. Commissioner , 65 Fed. (2d) 902 , and Taylor Oil & Gas Co. v.

Hartrick v. Commissioner

22 T.C.M. 145 · United States Tax Court · Feb 7, 1963

Hartrick v. Commissioner. Hartrick v. Commissioner Docket No. 92381. United States Tax Court T.C. Memo 1963-36 ; 1963 Tax Ct. Memo LEXIS 307 ; 22 T.C.M. (CCH) 145 ; T.C.M. (RIA) 63036 ; February 7, 1963 *307 Woodard W. … Booth, III, 35 T.C. 1144 (1961) (preparing to become a tax specialist); Sandt v. Commissioner, 303 F. 2d 111 *320 (C.A. 3, 1962), and Hines v.

General Pencil Co. v. Commissioner

3 T.C.M. 603 · United States Tax Court · Jun 17, 1944

General Pencil Company v. Commissioner. General Pencil Co. v. Commissioner Docket No. 3616. United States Tax Court 1944 Tax Ct. Memo LEXIS 200 ; 3 T.C.M. (CCH) 603 ; T.C.M. (RIA) 44214 ; June 17, 1944 *200 G. H. … In 1941 petitioner's board of directors decided on steps to improve the management of the company and thereafter advised the *201 company's president, Raymond A.

Gregory J. Podlucky & Karla S. Podlucky

United States Tax Court · May 5, 2022

Huet reiterated that the board never approved the proposal and that the document in question appeared to be one of many “board document[s] that [Greg] altered.” … Magnon v.

Williams v. Commissioner

37 T.C.M. 1270 · United States Tax Court · Aug 8, 1978

The board of directors of Machine consisted of Clint, Jeanne, George Chandler (an employee) and Taylor. … Roschuni v.