Case law

Estate of Atkinson v. Commissioner

31 T.C. 1241 · United States Tax Court · Mar 27, 1959

Linton Atkinson and Rosalea Atkinson, Petitioners, v. Commissioner of Internal Revenue, Respondent. Warren M. Atkinson, Petitioner, v. Commissioner of Internal Revenue, Respondent Estate of Atkinson v. … Boomhower v. United States , 74 F. Supp. 997 (1947) .

City Chevrolet Co. v. Commissioner

13 T.C.M. 874 · United States Tax Court · Sep 20, 1954

City Chevrolet Company v. Commissioner. City Chevrolet Co. v. Commissioner Docket No. 36280. United States Tax Court T.C. Memo 1954-155 ; 1954 Tax Ct. Memo LEXIS 93 ; 13 T.C.M. (CCH) 874 ; T.C.M. … Abernethy continued as a director and the board has remained unchanged through the years in question. At the special meeting on March 19, 1941, the board of directors authorized and adopted a Bonus Agreement between P.

Wachtell, Lipton, Rosen & Katz v. Commissioner

64 T.C.M. 128 · United States Tax Court · Jul 14, 1992

EINHORN, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wachtell, Lipton, Rosen & Katz v. Commissioner Docket No. 14574-90 United States Tax Court T.C. Memo 1992-392 ; 1992 Tax Ct. … Jerome Mirza & Associates, Ltd. v. United States , 692 F. Supp. 918 (C.D.

Thomas Joseph Ritter v. Commissioner

2017 T.C. Memo. 185 · United States Tax Court · Sep 19, 2017

See, e.g., Commis- sioner v. Glenshaw Glass Co., 348 U.S. 426, 430-431 (1955). … Corp. v.

J. Aron & Co. v. Commissioner

22 T.C.M. 788 · United States Tax Court · Jun 12, 1963

Aron & Company, Inc. v. Commissioner. J. Aron & Co. v. Commissioner Docket No. 89398. United States Tax Court T.C. Memo 1963-164 ; 1963 Tax Ct. Memo LEXIS 180 ; 22 T.C.M. (CCH) 788 ; T.C.M. … In Peters v.

Wessell v. Commissioner

22 T.C.M. 32 · United States Tax Court · Jan 11, 1963

Wessell v. Commissioner. Wessell v. Commissioner Docket No. 91685. United States Tax Court T.C. Memo 1963-11 ; 1963 Tax Ct. Memo LEXIS 335 ; 22 T.C.M. (CCH) 32 ; T.C.M. (RIA) 63011 ; January 11, 1963 B. W. … At the first organization meeting of the Association after incorporation, its organizers, including Wessell, were elected to membership on its board of directors, and they have continued to be members of the board to the

Webster Tool & Die, Inc. v. Commissioner

51 T.C.M. 86 · United States Tax Court · Dec 11, 1985

The corporate by-laws authorized the board of directors to set officer compensation. … Home Interior & Gifts, Inc. v. Commissioner, supra at 1156 ; Dielectric Materials Co. v. Commissioner, 57 T.C. 587 , 591 (1972) .

Local Union 712, I. B. E. W. Scholarship Trust Fund v. Commissioner

45 T.C.M. 675 · United States Tax Court · Feb 2, 1983

Article V of the trust agreement authorizes and empowers the board of trustees of the trust fund to enforce payment of these contributions and to assess penalties for delinequent payments. … See Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner, supra at 199 ; see also Grant-Jacoby, Inc. v. Commissioner, 73 T.C. 700 , 708 (1980) ; Armantrout v.

Caskey v. Commissioner

11 T.C.M. 629 · United States Tax Court · Jun 20, 1952

Reuben Buckner Caskey and Lillie Caskey v. Commissioner. Caskey v. Commissioner Docket No. 29786. United States Tax Court 1952 Tax Ct. Memo LEXIS 169 ; 11 T.C.M. (CCH) 629 ; T.C.M. … Under such conditions his cost of travel, board and lodging is not deductible. Commissioner v. Flowers, 326 U.S. 465 .

Masters v. Commissioner

25 T.C. 1093 · United States Tax Court · Feb 29, 1956

Paul Masters, Petitioner, v. Commissioner of Internal Revenue, Respondent. Bill Williams [Vasilios Vasiliades], Petitioner, v. Commissioner of Internal Revenue, Respondent Masters v. … Cohan v. Commissioner , 39 F. 2d 540 . Respondent's determination of the deficiencies herein is therefore approved.

Gallun v. Commissioner

19 T.C.M. 555 · United States Tax Court · May 26, 1960

Gallun (Husband and Wife) v. Commissioner. A. F. Gallun & Sons Corporation v. Commissioner. Gallun v. Commissioner Docket Nos. 71146, 72160, 77038. United States Tax Court T.C. Memo 1960-104 ; 1960 Tax Ct. … On October 6, 1954, the board of trustees of the foundation ratified and approved the assumption of the obligation by the foundation in connection with the receipt of the Virginian Railway bonds.

Trenton Cotton Oil Co. v. Commissioner

2 T.C.M. 1172 · United States Tax Court · Dec 28, 1943

Board of Trade v. Christie Grain & Stock Co., 198 U.S. 236 , 249 . "To exercise a choice of risks, to sell one commodity and buy another, is not a hedge; it is merely continuing the risk in a different form." … Board of Trade v. Christie Grain & Stock Co., supra ; Lyons Milling Co. v. Goffe & Carkener, Inc., 46 Fed. (2d) 241 .

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.

Dunham v. Comm'r

86 T.C.M. 344 · United States Tax Court · Sep 8, 2003

Brown, docket No. 8368-02L; Harold V. and Imogene N. Pahl, docket No. 11572-02L; Charles and Teresa Brodman, docket No. 16598-02L. … Crain v. Commissioner, 737 F.2d 1417, 1418 (5th Cir. 1984); see Brodman v. Commissioner, supra; Kish v. Commissioner, T.C. Memo. 1998-16; Fisher v. Commissioner, T.C. Memo. 1996-277.

Adams v. Commissioner

72 T.C. 81 · United States Tax Court · Apr 11, 1979

Adams v. Commissioner, 70 T.C. 446, 447 (1978). … Heasley v. Commissioner, 45 T.C. 448, 456 (1966).

Estate of Lewis v. Commissioner

55 T.C.M. 22 · United States Tax Court · Feb 3, 1988

LEWIS, III and FRANK APPLEBY, Co-Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF ROSEMARY R. LEWIS, Deceased, FRANK APPLEBY, Successor Personal Representative, Petitioner v. … Petitioners contend, however, that we did not consider the application of section 7502 in Brown. We do not believe that section 7502 directs a different result.

Pilgrim's Pride Corp. v. Comm'r

141 T.C. 533 · United States Tax Court · Dec 11, 2013

.); Trotz v. … Artists Corp. v.

Zmuda v. Commissioner

79 T.C. 714 · United States Tax Court · Nov 8, 1982

The declaration of trust also provided that "resolutions of the board of trustees authorizing a special thing to be done shall be evidence that such act is within its power.” … See Epp v. Commissioner, supra.

VINCENT ENGG. CO. v. COMMISSIONER

66 T.C.M. 791 · United States Tax Court · Sep 20, 1993

VINCENT ENGINEERING COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent VINCENT ENGG. CO. v. COMMISSIONER Docket No. 15059-92 United States Tax Court T.C. Memo 1993-435 ; 1993 Tax Ct. … Board.

LabelGraphics, Inc. v. Commissioner

76 T.C.M. 518 · United States Tax Court · Sep 28, 1998

Commissioner, 399 F.2d at 606; Home Interiors & Gifts, Inc. v. Commissioner, 73 T.C. 1142, 1156 (1980). In Elliotts, Inc. v. … See, PMT, Inc. v. Commissioner, T.C.