Case law

American Coast Line, Inc. v. Commissioner

6 T.C. 67 · United States Tax Court · Jan 15, 1946

reference to the Board or to the Tax Court was eliminated. … Chief Justice Waite, in Railroad Co. v. Grant, 98 U.

Dunn v. Commissioner

57 T.C.M. 1295 · United States Tax Court · Aug 15, 1989

DUNN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dunn v. Commissioner Docket No. 30798-87 United States Tax Court T.C. Memo 1989-428 ; 1989 Tax Ct. Memo LEXIS 426 ; 57 T.C.M. (CCH) 1295 ; T.C.M. … Although petitioner was Hedmark's sole shareholder, the record does not reflect Hedmark's board of directors' membership. ↩ 4.

Snow v. Commissioner

31 T.C. 585 · United States Tax Court · Dec 23, 1958

We think that the legal connotation of the word “ordinary,” as defined in Welch v. … Respondent urges that the instant case is controlled by McDonald v. Commissioner, 323 U. S. 57 (1944), and Revere Racing Association v. Scanlon, 232 F. 2d 816 (C. A. 1, 1956).

F. Brody & Sons Co. v. Commissioner

11 T.C. 298 · United States Tax Court · Sep 16, 1948

The Commissioner also cites, without comment, United States v. Mellon, 279 Fed. 910 , and United States v. Davison, 1 Fed. (2d) 465. … See Athens Roller Mills, Inc. v. Commissioner, 136 Fed. (2d) 125; Sutherland v. Bohn, 33 Fed. (2d) 643; and Fidelity & Deposit Co. of Maryland v. Grand National Bank, 69 Fed. (2d) 177.

Columbia Iron & Metal Co. v. Commissioner

61 T.C. 5 · United States Tax Court · Oct 2, 1973

There shall also be attached to the return when filed a copy of the resolution of the board of directors authorizing the contribution. … See also Van Keppel v. United States, 206 F. Supp. 42 (D. Kan. 1962), affd. 321 F. 2d 717 (C.A. 10, 1963); Pearce v. United States, 226 F. Supp. 702 (W.D. K.Y. 1964).

South Tacoma Motor Co. v. Commissioner

3 T.C. 411 · United States Tax Court · Mar 6, 1944

The first of these contentions must be rejected on the authority of Brown v. Helvering, 291 U. … Brown v. Helvering, supra. Refunds were made in South Dade Farms, Inc. v. Commissioner, supra. Petitioner -did not maintain a separate fund for these proceeds; they were kept in petitioner’s general bank account.

Doncaster v. Commissioner

77 T.C. 334 · United States Tax Court · Aug 11, 1981

See, e.g., Brown v. Commissioner, T.C. Memo. 1981-294 . Often we have a "trial,” the respondent putting on his case without the presence or participation of the taxpayer. … Giles v. Commissioner, T.C. Memo. 1977-278 . Miller-Pocahontas Coal Co. v.

Metra Chem Corp. v. Commissioner

88 T.C. 654 · United States Tax Court · Mar 23, 1987

Nash also served on the board of directors of Metra Chem and prepared its corporate Federal returns. … See, e.g., Woodbury v. Commissioner, 49 T.C. 180, 199 (1967); Brown v. Commissioner, 47 T.C. 399, 410 (1967), affd. per curiam 398 F.2d 832 (6th Cir. 1968).

Oakes v. Comm'r

44 T.C. 524 · United States Tax Court · Jul 6, 1965

They rely on such decisions as Skemp v. Commissioner, 168 F. 2d 598 (C.A. 7, 1948), reversing 8 T.C. 415 (1947); Brown v. Commissioner, 180 F. 2d 926 (C.A. 8, 1950), reversing 12 T.C. 1095 (1949); and Albert T. … Skemp v. Commissioner, supra, and Brown v. Commissioner, supra. Just because a series of transactions was used to accomplish the same end does not alter the ultimate tax result.

Cockerline Memorial Fund v. Commissioner

86 T.C. 53 · United States Tax Court · Jan 21, 1986

Rule 142(a), Tax Court Rules of Practice and Procedure; Welch v. Helvering, 290 U.S. 111 (1933). … Change-All Souls Housing Corp. v. United States, 671 F.2d 463, 471-472 (Ct. Cl. 1982).

Kaplan v. Commissioner

59 T.C. 178 · United States Tax Court · Oct 26, 1972

See Arlington Park Jockey Club v. … See First Mortgage Corp. v. Commissioner, 135 F.2d 121 (C.A. 3, 1943), affirming a Memorandum Opinion of the Board of Tax Appeals.

McDonald v. Commissioner

2 T.C. 840 · United States Tax Court · Oct 5, 1943

I reimburse her these board and room expenses. … In Bogardus v.

Comas, Inc. v. Commissioner

23 T.C. 8 · United States Tax Court · Oct 8, 1954

In Old Colony Trust Co. v. Commissioner, 279 U. … S. 716 , the Court was called on to consider the question of how to resolve possible conflicts that might arise in cases pending before the Board at the time of the enactment of the Eevenue Act of 1926 which the Board decided

Graham v. Commissioner

40 T.C. 14 · United States Tax Court · Apr 10, 1963

In Hochschild v. … Arrowsmith v. Commissioner, supra; United States v. Gilmore, supra; United States v. Patrick, supra.

Vander Hoek v. Commissioner

51 T.C. 203 · United States Tax Court · Oct 29, 1968

Wood County Telephone Co., supra; Nachman v. Commissioner, 191 F. 2d 934 (C.A. 5, 1951), affirming 12 T.C. 1204 (1949); Kimble v. Stuart, an unreported case (D. … Ariz. 1955, 48 A.F.T.R. 1919 , 55-2 U.S.T.C. par. 9764); V. P. Shufflebarger, 24 T.C. 980 (1955); see sec. 1.167(a)-3, Income Tax Regs; Rev. Rul. 65-228, 1965-2 C.B.43. One final note.

Stanley v. Commissioner

81 T.C. 634 · United States Tax Court · Sep 26, 1983

Brown v. Commissioner, 51 T.C. 116, 119 (1968), and cases cited therein. … Brown v. Commissioner, 51 T.C. at 119 . This must be determined under a uniform Federal standard. Stanley v. Commissioner, 45 T.C. 555, 562 (1966).

Hickok v. Commissioner

32 T.C. 80 · United States Tax Court · Apr 13, 1959

In LeTulle v. … In Bazley v.

Sound Health Ass'n v. Commissioner

71 T.C. 158 · United States Tax Court · Nov 13, 1978

Sonora Community Hospital v. … Sonora Community Hospital v. Commissioner, supra at 526. Again, in the case of Leon A. Beeghly Fund v.

Wilson v. Comm'r

37 T.C. 230 · United States Tax Court · Nov 17, 1961

Brown, Jr. v. Commissioner, 215 F. 2d 697 (C.A. 5), affirming on this issue 19 T.C. 87 ; Garrett v. Crenshaw, 196 F. 2d 185 (C.A. 4); Hobart J. Hendrick, 35 T.C. 1223, 1234-1235 . Allen v. … Brown, Jr. v. Commissioner, supra, and is as distinguishable here as it was distinguishable in the Brown case. See 215 F. 2d at 700 .

Southern Sportswear Co. v. Commissioner

10 T.C. 402 · United States Tax Court · Mar 8, 1948

Drygoods Co. v. United States, 280 U. S. 453 . … Rockland & Rockport Lime Corporation v. Ham, 38 Fed. (2d) 239; McDonnell v. United States, 59 Fed. (2d) 295; and Beam v. Hamilton, 289 Fed. 9 .