Case law

F. W. Poe Mfg. Co. v. Commissioner

25 T.C. 691 · United States Tax Court · Jan 12, 1956

As the Supreme Court said in Rothensies v. Electric Storage Battery Co., (1946) 329 U. … REVIEW OF ABNORMALITIES BY BOARD OF TAX APPEALS [NOW THE TAX COURT OF THE UNITED STATES].

McDermott, Inc. v. Commissioner

101 T.C. 155 · United States Tax Court · Jul 29, 1993

Federal Paper Board Co. v. Commissioner, supra at 1023; cf. United States v. Burke, 504 U.S. _ , 112 S. … In Federal Paper Board Co. v.

Swent v. Commissioner

5 T.C. 33 · United States Tax Court · May 14, 1945

Hall v. Godchaux, 149 La. 733 ; 90 So. 145 . In re Conis, 35 Fed. (2d) 960; United States v. Dick, 291 Fed. 420 ; United States v. Bockteschell, 208 Fed. 530 ; United States v. Jorgenson, 241 Fed. 412 . … Garstairs v. United States, supra. Also cf. District of Columbia v. Murphy, 314 U. S. 441 .

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.

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).

Maguire v. Commissioner

50 T.C. 130 · United States Tax Court · Apr 24, 1968

See United States v. Russell Manufacturing Co., 349 F. 2d 13 (C.A. 2, 1965); Consolidated Edison Co. of New York v. … Parker v. Westover, 221 F. 2d 603 (C.A. 9, 1955); Burford-Toothaker Tractor Co. v.

Perkins v. Commissioner

8 T.C. 1051 · United States Tax Court · May 14, 1947

The trust indenture was to permit additional payments in the discretion of the board of directors for the benefit of the beneficiaries named or for other beneficiaries as the board of directors might designate provided, however … C. 1060 ; Schaefer v. Bowers, 50 Fed. (2d) 689; certiorari denied, 284 U. S. 668 .

Electric Tachometer Corp. v. Commissioner

37 T.C. 158 · United States Tax Court · Oct 31, 1961

Testimony was presented to the Board of View on <7anuary 9 and 23, 1957, February 14, 1957, and March 4, 1957. … Security Flour Mills v. Commissioner, 321 U.S. 281 (1944).

Estate of Strauss v. Commissioner

13 T.C. 159 · United States Tax Court · Aug 5, 1949

See for example: Ritter v. Mutual Life Ins. Co., 169 U. S. 139 , * * * In re Walsh, D. C., 19 F. Supp. 567 ; Guaranty Trust Co. v. Commissioner, 16 B. T. A. 314; Ackerman v. Commissioner, 15 B. T. … See also Keller v. Commissioner, 312 U. S. 543 .

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.

Armston v. Commissioner

12 T.C. 539 · United States Tax Court · Mar 31, 1949

Armston, Petitioner, v. Commissioner of Internal Revenue, Respondent. W. H. Armston Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent Armston v. … On February 1, 1943, there was held a special meeting of the board of directors of W. H. Armston Co., the minutes of which read, in part, as follows: A special meeting of the Board directors of W. H.

B. T. Harris Corp. v. Commissioner

30 T.C. 635 · United States Tax Court · Jun 18, 1958

R. 2d 580, citing Marron v. Wood,, 55 N. M. 367, 233 P. 2d 1051 (1951); Runswick v. Floor, 116 Utah 91 , 208 P. 2d 948 (1949) ; Long Park, Inc. v. Trenton-New Brunswick Theatres Co., 274 App. Div. 988 , 84 N. Y. … Kornhauser v. United States, 276 U. S. 145 , Commissioner v. Heininger, 320 U. S. 467 . See also Ingalls Iron Works Co. v. Patterson, (D. Ala.) 158 F. Supp. 627 , and Ingalls v. Patterson, (D. Ala.) 158 F.

Symington v. Commissioner

87 T.C. 892 · United States Tax Court · Oct 29, 1986

See Stanley Works and Subsidiaries v. Commissioner, 87 T.C. 389 (1986); Hilborn v. Commissioner, supra at 688; Akers v. Commissioner, T.C. Memo. 1984-490 , affd. 799 F.2d. 243 (6th Cir. 1986); Thayer v. … Symington and Captain Brown purchased this land so as to preclude Mrs. Tousignant from selling it as a single parcel to an outside purchaser intent on constructing a home on it.

Lewis v. Commissioner

47 T.C. 129 · United States Tax Court · Nov 18, 1966

Cary, 41 T.C. 214 (1963); Pearce v. United States, 226 F. Supp. 702 (W.D.N.Y. 1964); Van Keppel v. United States, 206 F. Supp. 42 (D. Kans. 1962); Archbold v. United States, 201 F. … Petitioner was also elected treasurer at the June 11, 1956, board meeting.

Bush v. Commissioner

10 T.C. 1110 · United States Tax Court · Jun 14, 1948

The Board of Tax Appeals held in Irving Bush’s case that he was taxable on the trust income paid to his wife under Helvering v. Leonard, 310 U. S. 80 . … Helvering v. Clifford, 309 U. S. 331 . Helvering V. Stuart, 317 U. S. 154 .

Beacon Publishing Co. v. Commissioner

21 T.C. 610 · United States Tax Court · Jan 26, 1954

C. 960 ; Elmwood Corporation v. United States, 107 F. 2d 111 ; United States Industrial Alcohol Co. v. Helvering, 137 F. 2d 511 ; Brown v. Helvering, 291 U. … In Brown v. Helvering [ 291 U.

Espinosa v. Commissioner

107 T.C. 146 · United States Tax Court · Sep 24, 1996

In Mills, Spence & Co. v. Commissioner, a Memorandum Opinion of the Board of Tax Appeals dated October 5, 1938, the Board of Tax Appeals followed its decision in Anglo-American Direct Tea Trading Co. v. … The Board went on to distinguish its holding in Anglo-American Direct Tea Trading Co. v.

Howell v. Commissioner

10 T.C. 859 · United States Tax Court · May 17, 1948

Cole v. Commissioner, supra, was decided by the Circuit Court of Appeals December 12,1936, and thereafter that decision was followed by the Board until the question was presented in George W. Sehoenhut, 45 B. T. A. 812. … Taxpayers relied upon Cole v. Commissioner, supra. The Board, however, upon authority of Hoore v. United States, 37 Fed. Supp. 136; certiorari denied, 314 U. S. 619 ; rehearing denied, 314 U. S. 706 ; Helvering v.

Ernst Kern Co. v. Commissioner

1 T.C. 249 · United States Tax Court · Dec 15, 1942

Swift & Co. v. Hocking Valley Railway Co., 243 U. S. 281 ; Estate of Sanford v. Commissioner, 308 U. S. 39, 51 ; Case v. Los Angeles Lumber Co., 308 U. S. 106 ; Nelson v. Montgomery Ward, 312 U. S. 372 , 376; Smith v. … board, and return the roll to the supervisor. § 7.47.

Modern American Life Ins. Co. v. Commissioner

92 T.C. 1230 · United States Tax Court · Jun 8, 1989

Co. v. United States, 828 F.2d 1222, 1225-1226 (8th Cir. 1987); American National Life Ins. Co. v. United States, 231 Ct. Cl. 604 , 690 F.2d 878 (1982). … Helvering v. Northwest Steel Rolling Mills, Inc., 311 U.S. 46 (1940); Lundeen v. Commissioner, 33 T.C. 19 (1959).