Case law

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).

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.

Quartz Laboratories, Inc. v. Secretary of War

11 T.C. 626 · United States Tax Court · Oct 18, 1948

On the contrary, the Renegotiation Act, as amended, 1 provides that the Board (respondent herein) “shall exercise its powers with respect to the aggregate of the amounts received or accrued during the -fiscal year * * * by

Rowan Cotton Mills Co. v. Commissioner

1 T.C. 865 · United States Tax Court · Apr 6, 1943

It was not until after the Supreme Court in January 1936, held in Butler v. United States, 297 U. … In Steinhagen Rice Milling Co. v. Scofield (C. C. A., 5th Cir.), 87 Fed. (2d) 804; certiorari denied, 300 U.

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 .

FMR CORP. v. COMMISSIONER

110 T.C. 402 · United States Tax Court · Jun 18, 1998

After the selection of the initial board of trustees, vacancies on the board of trustees are filled by nominations from the board of trustees, subject to shareholder approval. … Co. v.

Gillespie Trust v. Commissioner

21 T.C. 739 · United States Tax Court · Feb 19, 1954

Board of Equalization also functions as the County Excise Board and as such Excise Board met on the last Saturday in July 1946 to determine the amount of the tax levies. … The Government relies upon Board of Commissioners of Comanche County v. Central Baptist Church, 136 Okla. 99 , 276 Pac. 726 , and In re Sinclair Prairie Oil Co., 175 Okla. 289 , 53 P. 2d 221 (but cf. Allen v.

Sykes v. Commissioner

57 T.C. 618 · United States Tax Court · Feb 15, 1972

Respondent takes a contrary view, contending that the sales of the raised bee larvae and boards do not qualify under either section 1221 or section 1231. In Malat v. … Kelley v. Commissioner, 281 F. 2d 527 (C.A. 9, 1960); Pool v. Commissioner, 251 F. 2d 233 (C.A. 9, 1957), certiorari denied 356 U.S. 938 (1958).

Leedy-Glover Realty & Insurance v. Commissioner

13 T.C. 95 · United States Tax Court · Jul 18, 1949

Spring City Foundry Co. v. Commissioner, 292 U. S. 182 . In North American Oil Consolidated v. Burnet, 286 U. … United States v. Boston & Providence R. Corporation, 37 Fed. (2d) 670; Renwick v. United States, 87 Fed. (2d) 123; Commissioner v. Lyon, 97 Fed. (2d) 70. The petitioner cites Brown v. Helvering, 291 U. S. 193 .

Cataldo v. Commissioner

60 T.C. 522 · United States Tax Court · Jun 28, 1973

Schmidt v. Commissioner, 272 F. 2d 428 (C.A. 9, 1959), reversing and remanding 28 T.C. 367 (1957); Steiner v. Nelson, 259 F. 2d 853 (C.A. 7, 1958); Bendheim v. … A notice of deficiency which is properly mailed need not be received to be effective (Brown v. Lethert, 360 F. 2d 560 (C.A. 8, 1966); Jack D.

Beggy v. Commissioner

23 T.C. 736 · United States Tax Court · Jan 27, 1955

The payment was authorized at a meeting of the board of directors held' January 17, 1950. … Willkie v. Commissioner, 127 F. 2d 953 , certiorari denied 317 U. S. 659 ; Carragan v. Commissioner, 197 F. 2d 246 ; Poorman v. Commissioner, 131 F. 2d 946, 949 ; Nickelsburg v. Commissioner, 154 F. 2d 70, 71 .

Green v. Commissioner

82 T.C. 843 · United States Tax Court · May 30, 1984

Co. v. … In Estate of Johnson v.

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 .

Young Door Co., Eastern Div. v. Commissioner

40 T.C. 890 · United States Tax Court · Aug 30, 1963

Petitioner contends, however, that the minutes do not accurately reflect the action taken by the board; that the period voted by the board for payment of the commissions was the 2months prescribed by section 267 (a),(2); … It is well established that the minutes of the board of directors of a corporation are prima facie, but not conclusive, evidence of the action taken by the board. Joseph v. Krull Wholesale Drug Co., 147 F.

Triboro Coach Corp. v. Commissioner

29 T.C. 1274 · United States Tax Court · Mar 31, 1958

S. 182 (1934); Continental Tie & Lumber Co. v. United States, 286 U. S. 290 (1932); and Cappel House Furnishing Co. v. United States, 244 F. 2d 525 (C. A. 6, 1957). In Continental Tie & Lumber Co. v. … United States v. Safety Car Heating & Lighting Co., 297 U. S. 88 (1936); Lucas v. American Code Co., 280 U. S. 445 (1930).

Comprehensive Designers International, Ltd. v. Commissioner

66 T.C. 348 · United States Tax Court · May 26, 1976

Brown, 1 B.T.A. 446 (1925); Mead Cycle Co., 10 B.T.A. 887 , 896-897 (1928); Owens, The Foreign Tax Credit, sec. 7/3C (1961). Ravenscroft, Taxation and Foreign Currency, sec. 14/3.2C (1973). … See American Chicle Co. v. United States, 316 U.S. 450, 453 (1942); Owens, supra.

Puget Sound Pulp & Timber Co. v. Commissioner

30 T.C. 398 · United States Tax Court · May 29, 1958

The pulp is brown in color, but more extensive cookifig makes it easier to bleach. Unbleached sulphate pulp is used for making paper in which strength is the prime consideration and the brown color is not objectionable. … Suitable pulpwoods for producing the former were more abundant and cheaper in this country, and for the commoner forms of brown paper and board, in which sulphate pulp is used, there are greater advantages in the integration

Associated Industries v. Commissioner

7 T.C. 1449 · United States Tax Court · Dec 31, 1946

See also Commissioner v. … We, therefore, believe that petitioner is an organization of the same general class as a chamber of commerce or board of trade. Cf. Retailers Credit Assn. v. Commissioner and Crooks v.

S. & M. Plumbing Co. v. Commissioner

55 T.C. 702 · United States Tax Court · Feb 1, 1971

See also Fishback v. United States, 215 F. Supp. 621, 625 (D. S.D. 1963). … Fishback v. United States, supra at 625 .

Spray Cotton Mills v. Secretary of War

9 T.C. 824 · United States Tax Court · Oct 29, 1947

S. 484, 498 ; Burnet v. Chicago Portrait Co., 285 U. S. 1, 16 ; United States v. Mo. Pac. R. Co., supra; Iselin v. United States, 270 U. S. 245 , except to the extent that it is supported by valid reasons. Burnet v. … Linn Timber Go. v. United States, U. S. 574, 578, and cases cited; Isaacks v. Jeffers, 144 Fed. (2d) 26; certiorari denied, 323 U. S. 781 ; United States v. Spreckels, 50 Fed. Supp. 789; Westminster National Bank v.