Case law

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.

Lewisville Inv. Co. v. Commissioner

56 T.C. 770 · United States Tax Court · Jul 15, 1971

Brown. Hollis Clement_ 5,000 Name Amount Roland L. Walker_. $10, 000 Walter A. Clement. 5,000 George L. … Leland was not on the board of directors of any of these corporations.

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.

Honbarrier v. Commissioner

115 T.C. 300 · United States Tax Court · Sep 29, 2000

See Gregory v. Helvering, 293 U.S. 465 (1935); Wortham Mach. Co. v. United States, 521 F.2d 160 (10th Cir. 1975); Cortland Specialty Co. v. Commissioner, 60 F.2d 937 (2d Cir. 1932); Atlas Tool Co. v. … See, e.g., Abegg v.

Kerrigan Iron Works, Inc. v. Commissioner

17 T.C. 566 · United States Tax Court · Sep 28, 1951

Harris v. Lemming-Harris Agricultural Works, 43 S. W. 869 . Under these circumstances, the action of petitioner’s board of directors in fixing Kerrigan’s salary is without significance. … Fitzgerald Construction Co. v. Fitzgerald, 137 U. S. 98, 111 ; Church v. Harnit, 35 F. 2d 499 .

Kraus v. Commissioner

59 T.C. 681 · United States Tax Court · Feb 22, 1973

V. D. … Knetsch v. United States, 364 U.S. 361 (1960); Griffiths v. Commissioner, 308 U.S. 355 (1939); Gregory v. Helvering, 293 U.S. 465 (1935).

Boeing v. Commissioner

1 T.C. 669 · United States Tax Court · Feb 25, 1943

The court, following Hormel v. Helvering, 312 U. S. 552 , and Helvering v. Richter, 312 U. … See Commissioner v. Boeing 123 Fed. (2d) 86.

Garlock, Inc. v. Commissioner

58 T.C. 423 · United States Tax Court · Jun 5, 1972

In Eder v. … See, e.g., Helvering v. Nat. Grocery Co., 304 U.S. 282 (1938); Burnet v. Wells, 289 U.S. 670 (1933). See also Corliss v.

Engineered Timber Sales, Inc. v. Commissioner

74 T.C. 808 · United States Tax Court · Jul 22, 1980

In Jones v. … Holding in Aero Rental v.

Trust No. L. B. 791-A v. Commissioner

1 T.C. 726 · United States Tax Court · Mar 9, 1943

Crocker v. Malley, 249 U. S. 228 ; Hecht v. Medley, 265 U. S. 144 ; Morrissey v. Commissioner, 296 U. S. 844 , and companion cases. … The Board said: Respondent argues that the recent decisions of the Supreme Court in Commissioner v. Coleman-Gilbert Associates, 296 U. S. 369 ; Morrissey v. Commissioner, idem 344; Swanson v.

Edwards v. Commissioner

19 T.C. 275 · United States Tax Court · Nov 21, 1952

See Detroit Edison Co. v. Commissioner, 319 U. S. 98 . … City Bank Farmers Trust Co. v. Bowers, 68 F. 2d 909 ; First Trust & Deposit Co. v. Potter, 278 N. Y. S. 847.

Virginia B. Coal Co. v. Commissioner

25 T.C. 899 · United States Tax Court · Jan 30, 1956

Brown, 22 T. C. 58 (1954); James Huston, 19 T. C. 284 (1952). … And as the Court of Appeals said in Usibelli v. Commissioner, 229 F. 2d 539 (C.

Burroughs Corp. v. Commissioner

33 T.C. 389 · United States Tax Court · Nov 30, 1959

Burroughs Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Burroughs Corp. v. Commissioner Docket No. 72023 United States Tax Court 33 T.C. 389 ; 1959 U.S. Tax Ct. … Guggenheim, supra [ 288 U.S. 280 ], or to modify the terms of the arrangement so as to make other disposition of the property, Sanford v.

Wood v. Commissioner

6 T.C. 930 · United States Tax Court · Apr 30, 1946

Fisher v. Commissioner (C. C. A., 2d Cir., 1932), 59 Fed. (2d) 192; Bass v. Hawley (C. C. A., 5th Cir., 1933), 62 Fed. (2d) 721; Noel v. Parrott (C. C. A., 4th Cir., 1926), 15 Fed. (2d) 669; certiorari denied, 273 U. … S. 754 ; and Schumacher v. United States (1932), 74 Ct. Cls. 720; 55 Fed. (2d) 1007.

Lane v. Commissioner

26 T.C. 405 · United States Tax Court · May 31, 1956

In Holcomb v. United States, 137 F. Supp. 619 (N. … Brown v. Brown, 170 Cal. 1 , 147 P. 1168 . Nor were they legally separated by what is commonly known as a decree of separate maintenance.

Barnett v. Commissioner

69 T.C. 609 · United States Tax Court · Jan 26, 1978

However, at no time shall Barnett accept the position of Chairman of the Board of Directors. … Barrett v. Commissioner, supra at 289. Petitioners’ reliance on Barrett v. Commissioner, supra, is misplaced. In Barrett, the taxpayer was a retired corporate executive.

Brittelle v. Commissioner

32 T.C. 1332 · United States Tax Court · Sep 30, 1959

State v. Sinar, 267 Wis. 91 , 65 N.W. 2d 43 . … State v. Mayor, etc., of City of Milwaukee, 189 Wis. 84 , 206 N.W. 210 . The school board is an administrative arm of the State for the conduct of public education. State v.

Estate of Bailly v. Commissioner

81 T.C. 949 · United States Tax Court · Dec 12, 1983

In Moir v. United States, 149 F.2d 455 (1st Cir. 1945), the taxpayer, an executor of an estate, filed a petition with the Board of Tax Appeals for a redetermination of an estate tax deficiency. … Compare Cleveland v. Higgins, 148 F.2d 722 (2d Cir. 1945), with Martin v. Brodrick, 177 F.2d 886 (10th Cir. 1949).

Hallmark Research Collective

United States Tax Court · Nov 29, 2022

Co. v. … Ward v.