Case law

Higgs v. Commissioner

12 T.C. 280 · United States Tax Court · Mar 2, 1949

Under comparable facts an analogous problem arose in Brown v. Routzahn , 63 Fed. (2d) 914 ; certiorari denied, 290 U.S. 641 . … The reasoning of the court in Brown v.

Trace v. United States

25 T.C. 538 · United States Tax Court · Dec 16, 1955

French v. War Contracts Price Adjustment Board, 13 T. C. 276 . … Greaves v. War Contracts Price Adjustment Board, 10 T. C. 886 .

Simms v. Commissioner

17 T.C. 1 · United States Tax Court · Jul 9, 1951

This Court has no power to re-try the facts or establish a conclusion different from that reached by the Board of Commissioners. Cf. the following: Randolph v. United States, 6 F. 2d 487 , certiorari denied 269 U. … C. 169 ; Waller v. United States, 180 F. 2d 194 ; Frye et al. v. United States, 72 F. Supp. 405 . The respondent’s determination is sustained. Decision will be entered for the respondent. SEC. 22. GROSS INCOME.

Hofford v. Commissioner

4 T.C. 790 · United States Tax Court · Feb 19, 1945

Hofford, Deceased, Markle Banking and Trust Company, a Corporation, and Donald V. Smith, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent Hofford v. … Brown, Esq ., for the petitioners. Paul *226 E. Waring, Esq ., for the respondent. Black, Judge . Murdock, J ., dissenting. BLACK *790 SUPPLEMENTAL OPINION.

Norwest Corp. v. Commissioner

112 T.C. 89 · United States Tax Court · Mar 8, 1999

board. … See also DeFoe v. Board of Pub. Instruction, 132 F.2d 971 (5th Cir. 1943); Cannon v. Dixon, 115 F.2d 913 (4th Cir. 1940).

Byrne v. Commissioner

65 T.C. 473 · United States Tax Court · Dec 3, 1975

Brown, 380 U.S. 563, 570-571 (1965). In Hercules Gasoline Co. v. … It followed the holding of Helvering v.

Hersloff v. Commissioner

46 T.C. 545 · United States Tax Court · Aug 3, 1966

Brown and Edgar A. … Court of Claims in Hersloff v.

Estate of Mueller v. Comm'r

101 T.C. 551 · United States Tax Court · Dec 13, 1993

(Part 2), 315, 322, or the Board’s opinion in Barry v. Commissioner, supra. … Commissioner v. Gooch Milling & Elevator Co., supra at 419. The taxpayer appealed the Board’s decision to the U.S. Court of Appeals for the Eighth Circuit, which reversed. Gooch Milling & Elevator Co. v.

Bd. of Trs. of the Sheet Metal Workers' Nat'l Pension Fund v. Comm'r

117 T.C. 220 · United States Tax Court · Dec 4, 2001

Citing Alessi v. … .’”); Ashenbaugh v.

Brazoria Inv. Corp. v. Commissioner

20 T.C. 690 · United States Tax Court · Jun 29, 1953

See Commissioner v. Jacobson, 336 U. S. 28 ; Helvering v. American Dental Co., 318 U. S. 322 ; United States v. Kirby Lumber Co., 284 U. S. 1 . … Brown Shoe Co., Inc. v. Commissioner, 339 U. S. 583 .

J. I. Morgan, Inc. v. Commissioner

30 T.C. 881 · United States Tax Court · Jul 9, 1958

On June 5, 1950, a special meeting of the board of directors of J. I. … Brown, 27 T. C. 27 .

Cooper v. Commissioner

61 T.C. 599 · United States Tax Court · Feb 4, 1974

BROWN, RICHARD M. COOPER, W. A. JOHNSON and HARRY C. … Gregory v. Helvering, supra; Moline Properties v. Commissioner, supra; Haas v.

Pierpont v. Commissioner

35 T.C. 65 · United States Tax Court · Oct 19, 1960

On March 22, 1956 the Board of Directors of the Loewy Drug Company met. … On April 27,1956 the Board of Directors of the Loewy Drug Company again met.

Bixby v. Commissioner

58 T.C. 757 · United States Tax Court · Aug 10, 1972

Brown v. Commissioner, 180 F.2d 926 (C.A. 3, 1950), certiorari denied 340 U.S. 814 (1950). … rents and royalties as a condition to the continued use and possession of the lands by the taxpayers,” Brown v.

Weather-Seal Mfg. Co. v. Commissioner

16 T.C. 1312 · United States Tax Court · Jun 11, 1951

Rossman Corporation v. Commissioner, 175 F. 2d 711 , and National Brass Works, Inc., 16 T. C. 1051 . Cf. Lilly v. Commissioner (C. A. 4, 1951), 188 F. 2d 269 , affirming 14 T. … In the recent case of American Pitch Pine Export Co. v. Commissioner (C.

Estate of Nitto v. Commissioner

13 T.C. 858 · United States Tax Court · Nov 30, 1949

Cohan v. Commissioner (CCA-2), 39 Fed. (2d) 540. … See Akers v. Scofield (CCA-5), 167 Fed. (2d) 718; certiorari denied, 335 U. S. 823 . See also Wilcox v. Commissioner, supra; Humphreys v. Commissioner (CCA-7), 125 Fed. (2d) 340; certiorari denied, 317 U.

Freedom Newspapers, Inc. v. Commissioner

36 T.C.M. 1755 · United States Tax Court · Dec 22, 1977

Accordingly, we agree with petitioner. *21 5 In Brown v. … Indeed, the Board's decision in Brown v. Commissioner, supra , may very well have been subsumed by the Supreme Court's decision in Arrowsmith v. Commissioner , 344 U.S. 6 ↩ (1952) . 10.

Globe Corp. v. Commissioner

20 T.C. 299 · United States Tax Court · May 7, 1953

The Board held, following Continental Tie & Lumber Co. v. … The Board went on to say: "This was purely a matter of computation under the express direction of the statute."

La Grand Industrial Supply Co. v. United States

22 T.C. 1023 · United States Tax Court · Aug 10, 1954

articles which the Board did not exempt. … Moening v. War Contracts Adjustment Board, 14 T. C. 589 .

Cooper v. Comm'r

143 T.C. 194 · United States Tax Court · Sep 23, 2014

Cooper contacted Anthony Brown, who was in the business of helping inventors protect and enforce their patents. Mr. Brown owned IP Innovation, LLC (IP Innovation). Subsequently, TLC, Mr. … Cooper, Acacia, 15 and Anthony Brown.