Case law

Wilson Trust v. Commissioner

1 T.C.M. 377 · United States Tax Court · Jan 4, 1943

Wilson Syndicate Trust (Green Valley and Eddleman Ranches) v. Commissioner. Wilson Syndicate Trust v. Commissioner. Wilson Trust v. Commissioner Docket Nos. 106340 and 106341. United States Tax Court 1943 Tax Ct. … Helvering v. Washburn, supra, 37 years; Paine et al. v. United States, supra, 23 years; Frederick Pitzman, et al., Trustees, 18 years; Fidelity National Bank & Trust Company, supra, 10 years.

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.

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.

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).

Pilgrim's Pride Corp. v. Comm'r

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

.); Trotz v. … Artists Corp. v.

Estate of Reis v. Commissioner

87 T.C. 1016 · United States Tax Court · Nov 10, 1986

Jacques v. Railroad Retirement Board, 736. F.2d 34, 40 (2d Cir. 1984); Mandarino v. Pollard, 11 18 F.2d 845 ; 849 (7th Cir. 1983); Green v. Warden, U.S. Penitentiary, 699 F.2d 364, 369 (7th Cir. 1983); Rodic v. … Parklane Hosiery Co. v. Shore, 439 U.S. 322, 326-333 (1979); Montana v. United States, 440 U.S. 147, 153 (1979); Wright v. Commissioner, 84 T.C. 636, 639 (1985); Jaggard v. Commissioner, 76 T.C. 222, 223-224 (1981).

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.

Utah Power & Light Co. & Subsidiary v. Commissioner

62 T.C.M. 1089 · United States Tax Court · Oct 28, 1991

United States v. Hughes Properties, Inc. , 476 U.S. at 603 . … Globe Products Corp. v. Commissioner , 72 T.C. 609 , 621 (1979) ; Baltimore Transfer Co. v. Commissioner , 8 T.C. 1 , 7 (1947) .

Broncatti v. Commissioner

42 T.C.M. 826 · United States Tax Court · Aug 24, 1981

See also Bolter v. Commissioner , T.C. Memo. 1981-378 ; Cooper v. Commissioner , T.C. Memo. 1981-369 ; Palmer v. Commissioner , T.C. Memo. 1981-354 ; Thelen v. Commissioner , T.C. Memo. 1981-302 ; Wenger v. … See Reinecke v. Smith , 289 U.S. 172 , 177-178 (1933) ; Corliss v. Bowers , 281 U.S. 376 , 377-378 (1930) ; Swallow v. United States , 325 F.2d 97 , 98 (10th Cir. 1963) , cert. denied 377 U.S. 951 (1964) ; Wright v.

Atwell v. Commissioner

17 T.C. 1374 · United States Tax Court · Feb 27, 1952

Webster Atwell et al., Petitioners, 1 v. Commissioner of Internal Revenue, Respondent Atwell v. … The minutes of the meeting of the board of directors of Texas held on July 14, 1947, show the interest of each of the purchasers in the note of Texas and recite that there was a principal balance due on the note at the time

Steinberg v. Comm'r

110 T.C.M. 466 · United States Tax Court · Nov 19, 2015

Thor Power Tool Co. v. … See, e.g., Nicolazzi v.

Caracci v. Comm'r

118 T.C. 379 · United States Tax Court · May 22, 2002

On July 11, 1995, the Sta-Home tax-exempt entities’ boards of directors authorized the conversion of those entities into S corporations. … See Kincaid v. United States, supra; Tilton v. Commissioner, supra; Estate of Hitchon v. Commissioner, supra; Estate of Trenchard v. Commissioner, supra; Estate of Higgins v. Commissioner, supra.

Grams v. Commissioner

41 T.C.M. 448 · United States Tax Court · Nov 26, 1980

GRAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Grams v. Commissioner Docket No. 2378-79. United States Tax Court T.C. Memo 1980-528 ; 1980 Tax Ct. Memo LEXIS 57 ; 41 T.C.M. (CCH) 448 ; T.C.M. … During the calendar year 1976, the Scholarship Plan paid $1,749.19 to the University of Northern Colorado for tuition, fees, room and board, and bookstore charges incurred by Michele A. Grams.

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 .

Schmidt v. Comm'r

108 T.C.M. 135 · United States Tax Court · Aug 6, 2014

Schmidt entered into a due diligence agreement with respect to the proposed conservation easement with El Paso County’s board of commissioners. … See Commissioner v. Scottish Am. Inv. Co., 323 U.S. 119, 123-125 (1944); Helvering v. Nat’l Grocery Co., 304 U.S. 282, 294 (1938); Symington v. Commissioner, 87 T.C. at 896.

Estate of Franklin v. Commissioner

64 T.C. 752 · United States Tax Court · Jul 30, 1975

It “is a contract ‘to pass rights of property for money, — which the buyer pays or promises to pay to the seller.’ ” Commissioner v. Brown, 380 U.S. 563, 571 (1965). … Richardson v. Hardwick, 106 U.S. at 254-255 ; Commissioner v. Stuart, 300 F.2d 872, 875-876 (3d Cir. 1962); Lawler v. Commissioner, 78 F.2d at 569 ; Suburban Imp. Co. v.

Buffalo Shook Co. v. Commissioner

10 T.C.M. 820 · United States Tax Court · Aug 29, 1951

The petitioner relies on Lucas v. … Lucas v. Ox Fibre Brush Co., supra.

Stryjewski v. Commissioner

34 T.C.M. 763 · United States Tax Court · Jun 2, 1975

Gerald V. May, Jr., for the respondent. … and the business was subject to spot inventory checks by the Board.

Tobjy v. Commissioner

25 T.C.M. 1354 · United States Tax Court · Dec 6, 1966

Ralph Tobjy v. Commissioner. Tobjy v. Commissioner Docket No. 3065-65. United States Tax Court T.C. Memo 1966-265 ; 1966 Tax Ct. Memo LEXIS 21 ; 25 T.C.M. (CCH) 1354 ; T.C.M. … Petitioner Ralph Tobjy, an electrical engineer employed by the Board of Education of New York City, is a resident of Brooklyn, New York. He was married during the year 1961.