Case law

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.

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).

Mountain Water Co. v. Commissioner

35 T.C. 418 · United States Tax Court · Dec 13, 1960

(a) The section 337 provisions first appeared in the 1954 Code and were enacted to eliminate the questions which arose under Commissioner v. … See Powell's Pontiac-Cadillac, Inc. v. Gross, - F. Supp. - (D. N.J., Feb. 1960).

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 .

Savage v. Commissioner

4 T.C. 286 · United States Tax Court · Nov 6, 1944

In Commissioner v. … It was therein, we believe, that the Board of Tax Appeals primarily fell into error.

Ullman v. Commissioner

29 T.C. 129 · United States Tax Court · Oct 28, 1957

Justice) Cardozo in In re Brown, 242 N. Y. 1, 10 , 150 N. E. 581, 584 . This, in fact, is what petitioners did in the present case. … Here, however, the goodwill and customers were the property of the corporation and not of petitioners, Burnet v. Commonwealth, Imp. Co., 287 U. S. 415 ; Klein v. Board of Supervisors, 282 U.

Neumann v. Commissioner

9 T.C. 1120 · United States Tax Court · Dec 16, 1947

Fernandez v. Wiener, 326 U. S. 340 ; United States v. Henry Rompel, Jr., 326 U. S. 367 . … See Hoyt v. White, 46 N. H. 45; Yost v. Scott County Commissioners, 25 Minn. 366 .

American Found. Co. v. Commissioner

2 T.C. 502 · United States Tax Court · Aug 2, 1943

Gould v. Gould, 245 U. S. 151 . … C. 121 ; Foster v. Commissioner (C. C. A., 5th Cir.), 131 Fed. (2d) 405; affirming 45 B. T. A. 126.

Romer v. Commissioner

28 T.C. 1228 · United States Tax Court · Sep 27, 1957

A. 104; Hoefle v. Commissioner, 114 F. 2d 713 ; Mauch v. Commissioner, 113 F. 2d 555 ; and Joseph L. Calafato, 42 B. T. A. 881, affirmed per curiam 124 F. 2d 187 . In Hague Estate v. … Goe v. Commissioner, supra; Hague Estate v. Commissioner, supra; and cases cited above. Helvering v. Taylor, supra, cited and relied upon by petitioner, is not in point.

Banc One Corp. v. Commissioner

84 T.C. 476 · United States Tax Court · Mar 28, 1985

Markham & Brown, Inc. v. United States, 648 F.2d 1043, 1046 (5th Cir. 1981); Better Beverages, Inc. v. … See, e.g., Theophelis v. United States, 751 F.2d 165 (6th Cir. 1984); Markham & Brown, Inc. v. United States, 648 F.2d 1043 (5th Cir. 1981); Peterson Machine Tool, Inc. v.

Fifth Ave. Coach Lines,Inc. v. Commissioner

31 T.C. 1080 · United States Tax Court · Feb 27, 1959

In Lucas v. … In Lynch v.

Levin v. Commissioner

87 T.C. 698 · United States Tax Court · Sep 29, 1986

In Snow v. … In Green v.

Jackson v. Commissioner

28 T.C. 36 · United States Tax Court · Apr 15, 1957

Section V governs retirement for total and permanent disability. … We bold that petitioner must prevail in the light of the recent decision in Haynes v. United States, 353 U. S. 81 (1957).

Jones v. Commissioner

79 T.C. 1008 · United States Tax Court · Dec 14, 1982

Meehan v. Commissioner, 66 T.C. 794, 804 (1976); Bhalla v. Commissioner, 35 T.C. 13, 17 (1960). … We note that no member of the Board testified.

Willie v. Commissioner

57 T.C. 383 · United States Tax Court · Dec 16, 1971

See, e.g., Ussery v. United States, 296 F. 2d 582, 586-587 (C.A. 5, 1961); Stewart v. United States, 363 F. 2d 355 (C.A. 6, 1966); Stephen L. Zolnay, 49 T.C. 389 , 395 (1968); Commissioner v. … Petitioner, relying on Bingler v.

O'Malley v. Commissioner

96 T.C. 644 · United States Tax Court · Apr 15, 1991

The facts recited by this Court in O’Malley v. … Rutland v. Commissioner, 89 T.C. 1137 (1987); Lieb v. Commissioner, 88 T.C. 1474 (1987).

Boystel v. Commissioner

20 T.C.M. 735 · United States Tax Court · May 19, 1961

Brown, supra , and Joseph B. … Brown, 25 T.C. 220 , 222 ↩ .

Harbor Bldg. Trust v. Commissioner

16 T.C. 1321 · United States Tax Court · Jun 12, 1951

Brown Co., 8 T. C. 112 (Acq., VII-1 C. B. 5). … Gregory v. Helvering, 293 U. S. 465 ; Helvering v. Bashford, 302 U. S. 454 .

Commercial Fishermen's Inter-Insurance Exchange v. Commissioner

38 T.C. 915 · United States Tax Court · Sep 21, 1962

Lockhard Iron & Steel Co. v. O' Toole, supra. … See United States v. P. Chauncey Anderson et al., T.D. 3839, C.B. V — 1, 179 (1926) ; Uncasville Mfg. Co. v. Commissioner, 55 Fed. (2d) 893, certiorari denied 286 U.S. 545 and Anderson-Clayton Securities Corp. v.

Philber Equip. Corp. v. Comm'r

25 T.C. 88 · United States Tax Court · Oct 24, 1955

Brown v. Commissioner, 143 F. 2d 468 (C. A. 5); Gutowsky v. Jones, 100 F. Supp. 852 (W. D., Okla.). … Rubino v. Commissioner, 186 F. 2d 304 (C. A. 9), certiorari denied 342 U. S. 814 ; King v. Commissioner, 189 F. 2d 122, 124 (C. A. 5), certiorari denied 342 U. S. 829 ; Mauldin v.