Case law

M. Conley Co. v. Commissioner

6 T.C. 250 · United States Tax Court · Feb 25, 1946

Commissioner v. Air Reduction Co., 130 Fed. (2d) 145; Helvering v. Edison Bros. Stores, Inc., 133 Fed. (2d) 575; certiorari denied, 319 U. S. 752 ; Brown Shoe Co. v. Commissioner, 133 Fed. (2d) 582; United States v. … Allen v. National Manufacture & Stores Corporation, 125 Fed. (2d) 239; certiorari denied, 316 U. S. 679 : Commissioner v. Air Reduction Co., supra; Helvering v. Edison Bros. Stores, Inc., supra; Brown Shoe Co. v.

Hettler v. Commissioner

16 T.C. 528 · United States Tax Court · Feb 28, 1951

See, in this connection, the pronouncement of the Supreme Court at the conclusion of its opinion in North American Oil Consolidated v. Burnet, 286 U. S. 417 . … See, in that connection, however, Commissioner v. Heide, 165 Fed. (2d) 699, and Commissioner v. Josephs, 168 Fed. (2d) 233, certiorari denied, 335 U. S. 871 .

Emmerson v. Commissioner

44 T.C. 86 · United States Tax Court · Apr 21, 1965

As stated in Clark v. … See North American Oil Consolidated v. Burnet, 286 U.S. 417 ; United States v. Lewis, 340 U.S. 590 ; and Healy v. Commissioner, 345 U.S. 278 .

Mannon v. Commissioner

6 T.C. 1174 · United States Tax Court · May 27, 1946

California Civil Code (Deering) sec. 159; Brown v. Brown, 83 Cal. App. 74, 80-81 ; Boland v. Boland, 7 Cal. App. (2d) 401, 404. … Chadwick v. Chadwick, 95 Cal. App. 690 ; Brown v. Brown, supra. The trust for the wife required the trustees to pay the income monthly to the wife.

Hitchcock v. Commissioner

66 T.C. 950 · United States Tax Court · Aug 31, 1976

The rationale of Rudolph v. United States, supra, and Patterson v. … See Sparkman v.

Tribune Co. v. Comm'r

125 T.C. 110 · United States Tax Court · Sep 27, 2005

V. … Tea Co. v. Helvering, supra, and Gregory v.

Estate of Gilman v. Commissioner

65 T.C. 296 · United States Tax Court · Nov 10, 1975

United States v. Estate of Grace, 395 U.S. 316, 320 (1969). As stated in Commissioner v. … In United States v.

Mennuto v. Commissioner

56 T.C. 910 · United States Tax Court · Aug 2, 1971

Darco Realty Corporation v. Commissioner, 301 F. 2d 190 (C.A. 2, 1962), affirming a Memorandum Opinion of this Court; Heil Beauty Supplies v. … See also Phoenix Coal Co. v. Commissioner, 231 F. 2d 420 (C.A. 2, 1956); Coinmissioner v. Van Bergh, 209 F. 2d 23 (C.A. 2, 1954); Sprinfield Street Railway Co. v. United States, 312 F. 2d 754 (Ct. Cl. 1963).

Wichita Terminal Elevator Co. v. Commissioner

6 T.C. 1158 · United States Tax Court · May 24, 1946

Brown, George E. King, D. S. Jackman, C. P. Garretson, and N. Louise Powell, Its Former Directors, Petitioners, v. Commissioner of Internal Revenue, Respondent Wichita Terminal Elevator Co. v. … Moore v. Giffen , 110 Cal. A. 659; *200 ; Indianapolis & Cincinnati Traction Co. v. Montfort , 80 Ind. A. 639; .

Nitto v. Commissioner

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

Cohan v. … See Akers v. Scofield (CCA-5), 167 F.2d 718 ; certiorari denied, 335 U.S. 823 , 93 L. Ed. 378 , 69 S. Ct. 47 . See also Wilcox v. Commissioner, supra ; Humphreys v.

Ochs v. Commissioner

17 T.C. 130 · United States Tax Court · Jul 31, 1951

New Colonial loe Co. v. Helvering, 292 U. S. 435 . Thus, it is clear that petitioner must prove that the payments in question are within the scope of the statutory term, “medical care.” … The taxpayer immediately sent his daughter, accompanied by her mother, to Arizona where the child was enrolled in a private boarding school.

Wing v. Commissioner

81 T.C. 17 · United States Tax Court · Jul 11, 1983

National Welfare Rights Organization v. Mathews, 533 F.2d 637 (D.C. Cir. 1976); American Standard, Inc. v. United States, supra. See generally Chrysler Corp. v. Brown, 441 U.S. 281 , 313 n. 43 (1979). … See Pickus v. United States Board of Parole, 507 F.2d 1107, 1113 (D.C. Cir. 1974).

Mammoth Coal Co. v. Commissioner

22 T.C. 571 · United States Tax Court · Jun 16, 1954

C. 501 , 524, reversed as to this issue sub nom Commissioner v. Gregory Run Coal Co., 212 F. 2d 52 . The respondent relies upon our decision in the case of James Ruston, 19 T. … Brown, 22 T. C. 58 , which held under the pertinent facts that our decision in the Ruston case was controlling.

Arundel-Brooks Concrete Corp. v. Commissioner

4 T.C. 938 · United States Tax Court · Mar 7, 1945

The Board, in an opinion promulgated September 25, 1941 (45 B. T. … New Orleans v. Citizens Bank, supra; Pryor-Lockhart Development Co., supra, and cases cited. Masterson v. Commissioner, 141 Fed. (2d) 391, and Netcher v.

Dunlap v. Commissioner

74 T.C. 1377 · United States Tax Court · Sep 24, 1980

In Williams v. … Cooledge v. Commissioner, 40 B.T.A. 1325 (1939); cf. Magruder v. Supplee, 316 U.S. 394 (1942); cf. Brown v.

Dustin v. Commissioner

53 T.C. 491 · United States Tax Court · Dec 30, 1969

Capital Expenditure v. … Co. of Woodbury, N.J. v. United States, 291 F.

Raffensperger v. Commissioner

33 T.C. 1097 · United States Tax Court · Mar 31, 1960

Headquarters, who was recognized as ex-officio chairman of the board, (2) that all board decisions on policy matters were subject to the approval of the Deputy Chief of Staff, and (3) that the minutes of each board meeting … The Supreme Court of the United States held in Standard Oil Co. v.

Woodward v. Commissioner

50 T.C. 982 · United States Tax Court · Sep 30, 1968

Lum, 12 T.C. 375 (1949); and Englar's Estate v. Commissioner, 166 F. 2d 540 (C.A. 2, 1948), affirming a Memorandum Opinion of this Court. … In the ease of Cohan v.

Hanlon-Waters, Inc. v. United States

20 T.C. 537 · United States Tax Court · May 29, 1953

Helvering v. Metropolitan Edison Co., 306 U. S. 522, 529 ; Drug, Inc. v. Hunt, 35 Del. 339 , 168 A. 87, 96 . … Linde Dredging Co. v. Southwest L. E. Myers Co., 67 F. 2d 969, 972 (C. A. 5).

Board of Trade, Inc. v. Commissioner

28 T.C.M. 337 · United States Tax Court · Mar 24, 1969

Board of Trade, Inc. v. Commissioner. Board of Trade, Inc. v. Commissioner Docket Nos. 345-62, 4113-66. United States Tax Court T.C. Memo 1969-58 ; 1969 Tax Ct. Memo LEXIS 239 ; 28 T.C.M. (CCH) 337 ; T.C.M. … Under such circumstances the rule in Cohan v.