Case law

Westphal v. Commissioner

37 T.C. 340 · United States Tax Court · Nov 28, 1961

See Commissioner v. Duberstein, 363 U.S. 278 (1960). The detailed findings need not be set forth again. … See Mellott v. United States, 257 F.2d 798, 803 (C.A. 3, 1958), affirming 156 F.Supp. 253, 256 (E.D. Pa. 1957).

American Potash & Chemical Corp. v. Commissioner

7 T.C. 1113 · United States Tax Court · Nov 8, 1946

Security Flour Mills Co. v. Commissioner, 321 U. S. 281 . Accounting nomenclature by which an item is described is not controlling as to its accruability. Rogers, Brown & Crocker Bros., Inc., 32 B. T. … See North American Oil Consolidated v. Burnet, supra; Brown v. Helvering, 291 U. S. 193 ; and the Warren Co., supra.

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.

UNION CARBIDE CORP. v. COMMISSIONER

110 T.C. 375 · United States Tax Court · Jun 15, 1998

Sec. 994(a)(3); Brown-Forman Corp. v. Commissioner, supra at 926. … Brown-Forman Corp. v. Commissioner, supra at 926-927.

Peninsular Metal Products Corp. v. Commissioner

37 T.C. 172 · United States Tax Court · Nov 7, 1961

In American National Co. v. … Lucas v. American Code Co., 280 U.S. 445 ; Dixie Pine Products Co. v. Commissioner, 320 U.S. 516 .

Johnson v. Commissioner

1 T.C. 1041 · United States Tax Court · May 4, 1943

Cromwell v. County of Sac, 94 U. S. 351 . … See Hammonds v.

La Grange v. Commissioner

26 T.C. 191 · United States Tax Court · Apr 30, 1956

LaGrange, Petitioners, v. Commissioner of Internal Revenue, Respondent La Grange v. Commissioner Docket No. 54920 United States Tax Court 26 T.C. 191 ; 1956 U.S. Tax Ct. … Commissioner v. Tower , 327 U.S. 280 (1946) ; Gregory v. Helvering , 293 U.S. 465 (1935) ; and Jack Benny , 25 T. C. 197 (1955) , appeal dismissed (C. A. 9).

Estate of Barr v. Commissioner

40 T.C. 227 · United States Tax Court · May 3, 1963

To the same effect see New York Trust Co. v. Eisner, 256 U.S. 341 . … Thus, in the early case of Dimock v. Corwin, 19 F.

Citizens Federal Sav. & Loan Ass'n v. Commissioner

30 T.C. 285 · United States Tax Court · May 15, 1958

Co. v. Commissioner, 284 U. S. 552 ; Pennsylvania Electric Co. v. Commissioner, (Ct. Cl.) 135 F. Supp. 416 ; Gulf Power Co., 10 T. C. 852 ; National Airlines, Inc., 9 T. C. 159 ; Seas Shifting Co., 1 T. C. 30 . … Decision will ~be entered v/nder Rule 50.

Alphonso v. Commissioner

136 T.C. 247 · United States Tax Court · Mar 16, 2011

ALPHONSO, PETITIONER v. … In Keith v.

Bales v. Commissioner

22 T.C. 355 · United States Tax Court · May 20, 1954

Pearlman v. Commissioner, (C. A. 3) 153 F. 2d 560 , affirming 4 T. C. 34 ; Christine D. Muller, 10 T. C. 678 . … , until the decision of the Board becomes final), and for sixty days thereafter.

Philip Morris, Inc. v. Commissioner

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

Smith, Inc. v. … Smith, Inc. v.

C. D. Johnson Lumber Corp. v. Commissioner

16 T.C. 1406 · United States Tax Court · Jun 20, 1951

As the Supreme Court said in Last Chance Mining Co. v. Tyler Mining Co., 157 U. … In Blackhawk-Perry Corporation v. Commissioner (C.

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.

Dean v. Commissioner

57 T.C. 32 · United States Tax Court · Oct 6, 1971

Equitable Publishing Co. v. … Doyle v. Mitchell Bros. Co., 247 U.S. 179, 187 (1918); Helvering v. Midland Ins. Co., 300 U.S. 216 (1937); William C. Baird, supra; Ben R. Meyer, supra.

Hoguet Real Estate Corp. v. Commissioner

30 T.C. 580 · United States Tax Court · Jun 12, 1958

Wetterau Grocer Co. v. Commissioner, 179 F. 2d 158, 160 (C. A. 8). … S. 911 ; Root v. Commissioner, 220 F. 2d 240, 241 (C. A. 9).

Atlas Oil & Refining Corp. v. Commissioner

22 T.C. 552 · United States Tax Court · Jun 14, 1954

Respondent fails to recognize however that a “no return” argument was made in Mabel Elevator Go. and rejected by the Board. Indeed, the rationale of those cases and of others following them (cf. National Shirt Shops v. … Stearns Co. v. United States, 291 U. S. 54 .

Merritt v. Commissioner

39 T.C. 257 · United States Tax Court · Oct 31, 1962

In Palmer v. … For instance, in Helvering v.

James C. Cooper & Lorelei M. Cooper v. Commissioner

143 T.C. No. 10 · United States Tax Court · Sep 23, 2014

Under Lohrke v. … Cooper contacted Anthony Brown, who was in the business of helping inventors protect and enforce their patents. Mr. Brown owned IP Innovation, LLC (IP Innovation). Subsequently, TLC, Mr.

Nordstrom v. Commissioner

50 T.C. 30 · United States Tax Court · Apr 8, 1968

The Board denied that motion and in so doing stated as follows, James Duggan, 18 B.T.A. 608 , 625: The record shows that Michael Duggan died on February 24, 1928, nearly two years after his appeal to this Board had been perfected … Green v. Watkins, 6 Wheat. 260 ; Marck v. Supreme Lodge Knights of Honor, 29 Fed. 896 . This Court thereafter cited and followed the Duggan case in Roy R.