Case law

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 ↩ .

Bailey v. Commissioner

88 T.C. 900 · United States Tax Court · Apr 14, 1987

State Board of Equalization, 11 Cal. 2d 156 , 78 P.2d 731 (1938); Hibernia Bank v. State Board of Equalization, 166 Cal. App. 3d 393 , 212 Cal. Rptr. 556 (1985); Occidental Life Insurance Co. v. … However, in Diamond National Corp. v. State Board of Equalization, 425 U.S. 268 (1975), the U.S.

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.

W. H. Loomis Talc Corp. v. Commissioner

3 T.C. 1067 · United States Tax Court · Jul 7, 1944

Their claims were duly considered by the New York State Industrial Board as provided in the Workmen’s Compensation Law of the State of New York, and the New York State Industrial Board made awards to such employees for their … It submits that the word “casualty” has a very broad connotation (citing United States v. Betty Rogers (C. C.

Square D Co. v. Comm'r

118 T.C. 299 · United States Tax Court · Mar 27, 2002

Chevron U.S.A., Inc. v. Natural Res. Def. Council, Inc., supra; see also Bankers Life & Cas. Co. v. … The Supreme Court recently provided additional guidance for administering the first step of the Chevron test in FDA v. Brown & Williamson Tobacco Corp., 529 U.S. 120 (2000).

Harney v. Land

14 T.C. 666 · United States Tax Court · Apr 21, 1950

See Moening v. War Contracts Price Adjustment Board, 14 T. C. 589 . … However, we believe the acts are constitutional under the facts of this case in accordance with the rationale of Lichter v. United States, 334 U. S. 742 , and those cases of this and other courts which have followed it.

United Cooperatives, Inc. v. Commissioner

4 T.C. 93 · United States Tax Court · Sep 29, 1944

S. 46 , and Grane-Johnson Co. v. Helvering, 311 U. S. 54 . … Respondent also relies upon Cooperative Oil Association, Inc. v. Commissioner, 115 Fed. (2d) 666, and Juneau Dairies, Inc., 44 B. T. A. 759.

Cartan v. Commissioner

30 T.C. 308 · United States Tax Court · May 16, 1958

Baton Coal Co. v. Commissioner, 51 F. 2d 469 (C. A. 3, 1931); Galatoire Bros. v. Lines, 23 F. 2d 676 (C. A. 5, 1928). … C. 298 (1957); Ramsey v. White, an unreported case, 56-1 U. S. T. C. 9190, 51 A. F. T. R. 1762 (S. D. Ill., 1955); Brown-Forman Distillers Corp. v. United States, 132 F. Supp. 711 (Ct. Cl., 1955); L. B. Reakirt, 29 B.

Edell v. United States

28 T.C. 601 · United States Tax Court · Jun 10, 1957

In French v. War Contracts Price Adjustment Board, 13 T. … Greaves v. War Contracts Price Adjustment Board, 10 T.

Bark v. Commissioner

6 T.C. 851 · United States Tax Court · Apr 29, 1946

In Commissioner v. Flowers, 326 U. … See also Commissioner v. Flowers, supra. Reviewed by the Court. Decision will be entered for the respondent.

Psaty & Fuhrman, Inc. v. Stimson

11 T.C. 638 · United States Tax Court · Oct 19, 1948

Hand, speaking for the Circuit Court in Cabell v. … Sessions & Sons v. Secretary of War, 6 T. C. 1236 ; Stein Bros. Manufacturing Co. v. Secretary of War, 7 T. C. 863 .

J. H. Baird Publishing Co. v. Commissioner

39 T.C. 608 · United States Tax Court · Dec 28, 1962

Haden Co. v. Commissioner, (C.A. 5) 165 F. 2d 588 , affirming a Memorandum Opinion of this Court, and Allegheny County Auto Mart, Inc. v. … And in Central Trust Co. v.

Aston v. Comm'r

109 T.C. 400 · United States Tax Court · Dec 4, 1997

See Fincher v. Commissioner, 105 T.C. 126 (1995). … Halliburton Co. v.

Lichter v. Commissioner

17 T.C. 1111 · United States Tax Court · Jan 7, 1952

Commissioner v. Tower, 327 U. S. 280 ; Lusthaus v. Commissioner, 327 U. S. 293 . … . * * *” Commissioner v. Culbertson, 337 U. S. 733 .

Garlock v. Commissioner

34 T.C. 611 · United States Tax Court · Jun 29, 1960

In each of the years 1952 and 1953 petitioner paid $1,820 for room and board while at the various locations in New Jersey set forth above. Petitioner was never reimbursed by his employer for his room or board. … Commissioner v. Peurifoy, supra; James B. Whitaker, supra; Beatrice H. Albert, 13 T.C.129.

Haass v. Commissioner

55 T.C. 43 · United States Tax Court · Oct 14, 1970

Wilbur Brown #1-22_ 8/ 7/64 8/13/64 2. Liimatainen #1-23_ 8/14/64 8/19/64 3. Otto Brown #1-24_ 9/16/64 9/25/64 4. Bossard #1-25_ 10/ 5/64 10/11/64 5. … See Phillips v. United States, 233 F. Supp. 59 (E.D. Tex. 1964), affirmed per curiam (C. A. 5, 1965, 16 A.F.T.R. 2d 6051 , 66-1 U.S.T.C. par. 9157).

CTUW Hollingsworth v. Commissioner

86 T.C. 91 · United States Tax Court · Jan 28, 1986

were open and before the Board. … See Estate of Brown v. Commissioner, T.C. Memo. 1956-240 . July 26, 1967, is the date on which the Duncan property was optioned for sale, which effectively set the sales price.

Peterson v. Commissioner

23 T.C. 1020 · United States Tax Court · Mar 14, 1955

Brown v. Webster, 90 Neb. 591 , 134 N. W. 185 (1912). The joint.and mutual will in the instant case provided that the first to die thereby devised all of his estate “to the survivor absolutely and forever.” … To summarize our views, under Nebraska law when the widow in the instant case elected to take under the will, the contractual terms of the joint will became irrevocable, Brown v.