Case law

F. P. E. Noteholders Corp. v. Commissioner

5 T.C. 472 · United States Tax Court · Jul 20, 1945

Thus Adams v. McAlpine, 303 Mich. 375 ; 6 N. W. (2d) 551 , refers to the “Right to repurchase premises.” In James A. Wetch Co. v. State Land Office Boards 295 Mich. 85 ; 294 N. … To the same effect is Piotrowski v. State Land Office Board, 302 Mich. 179 ; 4 N. W. (2d) 514 , citing the Welch case, supra.

Riverview State Bank v. Commissioner

1 T.C. 1147 · United States Tax Court · May 18, 1943

On appeal the Circuit Court of Appeals for the Ninth Circuit reversed the Board in Bryant v. … The court in its opinion definitely rejected the distinction which the Board had made between the different types of public improvement bonds. Bryant v. Commissioner, supra, was followed in Avery v. Commissioner (C. C.

Klamath Medical Service Bureau v. Commissioner

29 T.C. 339 · United States Tax Court · Nov 22, 1957

Klamath Medical Service Bureau, Petitioner, v. Commissioner of Internal Revenue, Respondent Klamath Medical Service Bureau v. Commissioner Docket No. 60345 United States Tax Court 29 T.C. 339 ; 1957 U.S. Tax Ct. … Co. v. Commissioner , (C. A. 4) 149 F. 2d 421 .

Philip Morris, Inc. v. Commissioner

96 T.C. 606 · United States Tax Court · Apr 11, 1991

Smith, Inc. v. … Smith, Inc. v.

Stinnett v. Commissioner

54 T.C. 221 · United States Tax Court · Feb 11, 1970

Stinnett, Jr., et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Stinnett v. … . * * * See also Bingler v. Johnson , 394 U.S. 741 , 749-750 ; Fawcus Machine Co. v. United States , 282 U.S. 375 , 378 ; Boske v. Comingore , 177 U.S. 459 , 470 ; Brewster v.

Alexander v. Commissioner

56 T.C. 710 · United States Tax Court · Jul 6, 1971

Brown of the Intelligence Division of the Internal Revenue Service filed a complaint with the U.S. … Brown or any other special agent to seize various kinds of gambling paraphernalia. The U.S. commissioner also issued a warrant of arrest for Aristos Harry Alexander.

Estate of Scharf v. Commissioner

38 T.C. 15 · United States Tax Court · Apr 6, 1962

The application shall be made and submitted to the Board of Trustees and shall be approved by a majority of the Board. … The individual members of the Board of Trustees shaE have no power as such. Except as in this section provided, the Board of Trustees shall act and shall have the capacity to act, only as a Board.

Acro Mfg. Co. v. Commissioner

39 T.C. 377 · United States Tax Court · Nov 8, 1962

The Acro Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent Acro Mfg. Co. v. Commissioner Docket No. 89281 United States Tax Court 39 T.C. 377 ; 1962 U.S. Tax Ct. … At a meeting held on May 24, 1955, the board of directors of petitioner passed a resolution authorizing the chairman of petitioner's board of directors or petitioner's president to accept, on behalf of petitioner, the offer

Monjar v. Commissioner

13 T.C. 587 · United States Tax Court · Oct 21, 1949

Reliance is placed in the main upon Hoe & Co. v. Commissioner, 30 Fed. (2d) 630, and Brown v. Commissioner, 54 Fed. (2d) 563. … The Hoe case and Brown case, supra, also Ernest Strong, 7 T. C. 953 , do not, in our view, parallel the situation here.

Hamer v. Commissioner

22 T.C. 343 · United States Tax Court · May 17, 1954

Hamer, Petitioners, v. Commissioner of Internal Revenue, Respondent Hamer v. Commissioner Docket No. 42594 United States Tax Court 22 T.C. 343 ; 1954 U.S. Tax Ct. LEXIS 208 ; May 17, 1954 , Filed. … Browning, Jr., Esq ., for the petitioners. George C. Lea, Esq ., for the respondent. Van Fossan, Judge .

Framatome Connectors USA, Inc. v. Comm'r

118 T.C. 32 · United States Tax Court · Jan 16, 2002

See Norwest Corp. v. Commissioner, 111 T.C. at 140-147 ; Estate of Durkin v. Commissioner, 99 T.C. at 572 ; see also Higgins v. Smith, 308 U.S. at 477 ; Founders Gen. Corp. v. Hoey, 300 U.S. at 275 ; Gregory v. … board of directors from 1973 to 1993.

Maloney v. Commissioner

25 T.C. 1219 · United States Tax Court · Mar 13, 1956

(See Gregory v. Helvering, 293 U. S., 465 , Ct. D. 911, C. B. XIV-1, 193 (1935); Helvering v. Clifford, 309 U. S., 331 , Ct. D. 1444, C. B. 1940-1, 105; Commissioner v. Tower, 327 U. S., 280 , Ct. D. 1670, C. … Richardson v. Commissioner, 121 F. 2d 1 (C. A. 2, 1941) certiorari denied 314 U. S. 684 (1941); William V. Griffin, 45 B. T. A. 588 (1941); Robert W. Bingham, 27 B. T. A. 186 (1932).

Hamilton v. Commissioner

13 T.C. 747 · United States Tax Court · Nov 14, 1949

See also Botany Worsted Mills v. United States, 278 U. S. 282 ; Midtown Catering Co., 13 T. C. 92 ; and William M. Greve, 37 B. T. A. 450. … Under that provision, it was early settled and established law that the filing of the petition within the period specified by the statute was a prerequisite to the jurisdiction of 'the Board. Sam Satovsky, 1 B. T.

Foster Wheeler Corp. v. Comm'r

20 T.C. 15 · United States Tax Court · Apr 6, 1953

North American Oil Consolidated v. Burnet, 286 U. S. 417 . … Dixie Pine Products Co. v. Commissioner, 320 U. S. 516, 519 . Decisions will be entered under Rule 50.

Waterman S.S. Corp. v. Commissioner

50 T.C. 650 · United States Tax Court · Jul 31, 1968

In United States v. Cumberland Pub. Serv. … See, e.g., Helvering v. Clifford, 309 U.S. 331 , 335—337; Commissioner v. Tower, 327 U.S. 280 .

McGlothlin v. Commissioner

44 T.C. 611 · United States Tax Court · Jul 22, 1965

United States v. Keeler, 308 F. 2d 424 (C.A. 9, 1962). Pierre S. DuPont, 37 B.T.A. 1198 (1938), affd. 118 F. 2d 544 (C.A. 3,1941); Frank G. Hogan, 35 B.T.A. 26 (1936). … Haden Co. v. Commissioner, 165 F. 2d 588 (C.A. 5, 1948), affirming on this issue a Memorandum Opinion of this Court. We hold that the payment is not properly deductible under section 165(c) (2).

Estate of Gilford v. Commissioner

88 T.C. 38 · United States Tax Court · Jan 12, 1987

The board planned to meet on December 13, 1979, to discuss the overall state of Gilford’s business and future plans. On December 13, 1979, the board formed a finance committee. … The board voted to elect Bronson P. Clark as the new chairman of the board.

Thomas Flexible Coupling Co. v. Commissioner

14 T.C. 802 · United States Tax Court · May 15, 1950

The Board thereupon overruled the Commissioner’s determination of petitioner’s liability. The Circuit Court again reversed the Board. … Kelly Trust No. 2 v.

Straub v. Commissioner

13 T.C. 288 · United States Tax Court · Sep 1, 1949

S. 79 ; Spreekels v. Helvering, 315 U. S. 626 ; Davis v. Commissioner, 151 Fed. (2d) 441; certiorari denied, 327 U. S. 783 ; Bowers v. Lumpkin, 140 Fed. (2d) 927; certiorari denied, 322 U. S. 755 ; Hutton v. … A. 1239, and this rule was not changed when section 23 (a) (2) was added, Bowers v. Lumpkin, supra.

Northern Coal & Dock Co. v. Commissioner

12 T.C. 42 · United States Tax Court · Jan 26, 1949

The Northern Coal & Dock Company, Petitioner, v. Commissioner of Internal Revenue, Respondent. The Youghiogheny & Ohio Coal Company, Petitioner, v. … A. 181 ; Wilmington Steamboat Co. v. Sturgess , 52 Fed. (2d) 210 ; affd., 55 Fed. (2d) 831 ; Commissioner v.