Case law

Lundgren v. Commissioner

24 T.C.M. 1753 · United States Tax Court · Dec 7, 1965

Minutes of the first meeting of the Board of Directors of RushMore held on April 30, 1956, reflect that the Board of Directors took the following actions: (1) Accepted the offer of the partnership to transfer specified assets … As was stated in Whipple v.

Vernon M. Leslie, Jr. v. Commissioner

2014 T.C. Summary Opinion 65 · United States Tax Court · Jul 10, 2014

-5- v. Helvering, 292 U.S. 435, 440 (1934); Segel v. … See Commissioner v. Brown, 380 U.S. 563, 570-571 (1965); Crane v. Commissioner, 331 U.S. 1, 6-7 (1947); Texaco Inc. & Subs. v.

Congleton v. Commissioner

38 T.C.M. 584 · United States Tax Court · Apr 5, 1979

Jacobus v. United States, 80 Ct. Cl. 357 , 9 F. Supp. 41 , 45 (1934) ; Ohio Battery & Ignition Co. v. Commissioner, 5 T.C. 283 , 288 (1945) ; see also, Baker v. United States, 84 Ct. Cl. 428 , 17 F. … White v. Commissioner, supra , and Fountain v. Commissioner, supra .

Illinois Power Co. v. Commissioner

83 T.C. 842 · United States Tax Court · Nov 29, 1984

In Seven-Up Co. v. … . * * * See also Ford Dealers Advertising Fund, Inc. v. Commissioner, 55 T.C. 761 (1971), affd. per curiam 456 F.2d 255 (5th Cir. 1972); New York State Association of Real Estate Boards Group Insurance Fund v.

Estate of Goelet v. Commissioner

51 T.C. 352 · United States Tax Court · Dec 11, 1968

In Smith v. … The trust involved in Smith v.

Dallas v. Comm'r

92 T.C.M. 313 · United States Tax Court · Sep 28, 2006

Financial Status and Senior Management Petitioner chairs DGA’s board. … to the board that did not tax-affect S corporation income.

Burman Co. v. Commissioner

20 T.C.M. 1524 · United States Tax Court · Oct 24, 1961

Burman Company v. Commissioner. Burman Co. v. Commissioner Docket No. 81724. United States Tax Court T.C. Memo 1961-293 ; 1961 Tax Ct. Memo LEXIS 58 ; 20 T.C.M. (CCH) 1524 ; T.C.M. (RIA) 61293 ; October 24, 1961 F. W. … The books of the partnership indicated that as of April 1, 1949, the asset accounts, Laundry Tray Equipment (which was the account description for the laundry tray molds) and Wash Board Dies (used in making wash boards for

Dougherty v. Commissioner

12 T.C.M. 425 · United States Tax Court · Apr 20, 1953

Dougherty v. Commissioner. Dougherty v. Commissioner Docket No. 30808. United States Tax Court 1953 Tax Ct. Memo LEXIS 288 ; 12 T.C.M. (CCH) 425 ; T.C.M. … In 1943, he obtained a real estate license and in the following year he became a member of the Canton Real Estate Board.

Foote v. Comm'r

110 T.C.M. 307 · United States Tax Court · Sep 22, 2015

The second audit, for petitioners’ tax years 1997 through 1999, was conducted by Revenue Agent Michael Brown (Agent Brown). … Corson v. Commissioner, 123 T.C. 202 (2004); Urbano v. Commissioner, 122 T.C. 384 (2004); Katz v. Commissioner, 115 T.C. 329 (2000); Hawksley v. Commissioner, T.C. Memo. 2000-354; Jacobs v. Commissioner, T.C.

Federal Bulk Carriers, Inc. v. Commissioner

66 T.C. 283 · United States Tax Court · May 18, 1976

Therefore, respondent asserts, relying on Arrowsmith v. … Compare Bank of Palm Beach & Trust Co. v. Commissioner, 476 F.2d 1343 (Ct. Cl.), with Estate of Carter v. Commissioner, 453 F.2d 61 (2d Cir.).)

Scott v. Commissioner

27 T.C.M. 735 · United States Tax Court · Jul 15, 1968

Scott v. Commissioner. Scott v. Commissioner Docket No. 3422-66. United States Tax Court T.C. Memo 1968-148 ; 1968 Tax Ct. Memo LEXIS 151 ; 27 T.C.M. (CCH) 735 ; T.C.M. (RIA) 68148 ; July 15, 1968 , Filed Robert D. … As the Court of Appeals said in United States v.

Irwin v. Commissioner

24 T.C. 722 · United States Tax Court · Jul 21, 1955

Irwin, Petitioner, v. Commissioner of Internal Revenue, Respondent. A. O. Leighton and Gertrude Leighton, Petitioners, v. Commissioner of Internal Revenue, Respondent Irwin v. … The $ 2,500 had been withheld because the partnership refused to pay both a $ 704.08 heat and electricity bill which Howard University had sent to the partnership on June 5, 1939, and a bill for a bulletin board in the amount

Lettmann v. Commissioner

44 T.C.M. 1050 · United States Tax Court · Sep 9, 1982

LETTMANN and ETHEL V. LETTMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lettmann v. Commissioner Docket No. 6176-79. United States Tax Court T.C. Memo 1982-511 ; 1982 Tax Ct. … Niedermeyer v. Commissioner, 62 T.C. 280 , 291 (1974) , *246 affd. 535 F. 2d 500 (9th Cir. 1976) , cert. denied 429 U.S. 1000 (1976) ; Benjamin v. Commissioner, supra ; Roebling v.

Frederick H. Knight & Nina A. Knight v. Commissioner

9 T.C.M. 455 · United States Tax Court · Jun 9, 1950

He argues, citing Bok v. … Bok v. McCaughn, 42 Fed. (2d) 616 ; Edith A. Wolf, 40 B.T.A. 1232 .

Fraternal Medical Specialist Services, Inc. v. Commissioner

49 T.C.M. 289 · United States Tax Court · Dec 12, 1984

Two other members of petitioner's board of directors an its director of dentistry serve without compensation. … Two members of petitioner's board of directors, as well as its director of dentistry, serve without compensation.

Gunn v. Commissioner

25 T.C. 424 · United States Tax Court · Dec 9, 1955

Gunn, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent Gunn v. … Houck v. Hinds, supra .

Brittingham v. Commissioner

66 T.C. 373 · United States Tax Court · Jun 3, 1976

Robert has never been a shareholder nor member of any governing board of Cerámica, and Dallas Ceramic owned no stock in Cerámica. … Helvering v. Horst, 311 U.S. 112 (1940).

Bank of Am. Trust & Sav. Ass'n v. Commissioner

61 T.C. 752 · United States Tax Court · Mar 18, 1974

Ass’n v. United States, 459 F.2d at 518, fn. 6 . … As the Supreme Court said in Jarecki v. G. D.

Aqualane Shores, Inc. v. Commissioner

30 T.C. 519 · United States Tax Court · May 29, 1958

A special meeting of petitioner’s board of directors was held immediately after the incorporator’s meeting of J anuary 10, and at this meeting it was resolved to issue 30 shares of petitioner’s no-par common stock at a stated … It cites and heavily relies on the case of Sun Properties, Inc v. United States, 220 F. 2d 171 .

Allison Corp. v. Commissioner

36 T.C.M. 689 · United States Tax Court · May 31, 1977

Co. v. … Cole v.