LIAS v. COMMISSIONER OF INTERNAL REVENUE, 24 T.C. 280 (1955) WILLIAM G. LIAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.WILLIAM G. LIAS AND ALICE B. LIAS, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 27264, 27762.United States Tax Court. Filed May 26, 1955. On the facts, held: 1. Petitioner’s net income for the taxable years in […]
Category: United States Tax Court Opinions
FREESEN v. COMMISSIONER OF INTERNAL REVENUE, 84 T.C. 920 (1985)
FREESEN v. COMMISSIONER OF INTERNAL REVENUE, 84 T.C. 920 (1985) O. ROBERT FREESEN AND ALICE FREESEN, ET AL.,[fn1] PETITIONERS v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 16104-83.United States Tax Court. Filed May 20, 1985. [fn1] The following petitioners were also included in the petition: James R. Buhlig and Diane Buhlig; Kenneth T. Cox and Shirley I. […]
AMERICAN AIR FILTER CO. v. COMMR. OF INTERNAL REVENUE, 81 T.C. 709 (1983)
AMERICAN AIR FILTER CO. v. COMMR. OF INTERNAL REVENUE, 81 T.C. 709 (1983) AMERICAN AIR FILTER COMPANY, INC., PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Nos. 2252-81, 21800-81.United States Tax Court. Filed October 12, 1983. 1. P was a U.S. shareholder of wholly owned controlled foreign corporations I, IF, and UK. P intended to receive minimum […]
BARRY v. COMMISSIONER, 2010-57 (T.C. 3-24-2010)
BARRY v. COMMISSIONER, 2010-57 (T.C. 3-24-2010) RICHARD GEORGE BARRY, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent. No. 28733-08L.United States Tax Court. Filed March 24, 2010. MEMORANDUM FINDINGS OF FACT AND OPINION Richard George Barry, pro se. Louise R. Forbes, for respondent. GOEKE, Judge: The issue for decision is whether respondent may proceed to collect section 6672[fn1] […]
LANMAN KEMP-BARCLAY CO. v. COMMR. OF INTERNAL REV., 26 T.C. 582 (1956)
LANMAN KEMP-BARCLAY CO. v. COMMR. OF INTERNAL REV., 26 T.C. 582 (1956) LANMAN KEMP-BARCLAY CO. OF COLOMBIA, PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 53169.United States Tax Court. Filed June 19, 1956. The Republic of Colombia imposed a tax in 1947 upon a United States corporation doing business in that country, which tax was […]
BENSON v. COMMISSIONER OF INTERNAL REVENUE, 76 T.C. 1040 (1981)
BENSON v. COMMISSIONER OF INTERNAL REVENUE, 76 T.C. 1040 (1981) LARRY W. BENSON AND JUNE E. BENSON, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 7331-79.United States Tax Court. Filed June 22, 1981. Petitioner-husband was grantor of a trust from which he received unsecured loans. The loans were not repaid by the beginning of 1974 or […]
JOHN DANZ CHARITABLE TRUST v. COMMR. OF INTERNAL REV., 32 T.C. 469 (1959)
JOHN DANZ CHARITABLE TRUST v. COMMR. OF INTERNAL REV., 32 T.C. 469 (1959) JOHN DANZ CHARITABLE TRUST, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 65761.United States Tax Court. Filed May 29, 1959. In John Danz, 18 T.C. 454 (1952), petitioner was held not entitled to tax exemption under section 101(6) of the Internal Revenue […]
LANIGAN v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 247 (1965)
LANIGAN v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 247 (1965) ESTATE OF JOSEPHINE R. LANIGAN, A.K.A. JOSEPHINE RANCK LANIGAN, DECEASED,WILLIAM NEALE LANIGAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 964-64.United States Tax Court. Filed December 15, 1965. 1. Decedent’s power as trustee to pay out portions of corpus to herself as beneficiary at […]
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 62 T.C. 888 (1974)
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 62 T.C. 888 (1974)United States Tax Court. 1974. PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONST.C. Memo. Name 1974-133 Diegelman, Mark A. and Teresa A. 1974-234 Doehring, Kenneth W. 1974-226 Donnelly, Simon J. and Katherine 1974-193 Dwight, James J. and Geraldine R. 1974-120 Edwards Industries, Inc. 1974-224 Emerton, William J. 1974-199 […]
BLONIEN v. COMMISSIONER OF INTERNAL REVENUE, 118 T.C. 541 (2002)
BLONIEN v. COMMISSIONER OF INTERNAL REVENUE, 118 T.C. 541 (2002) RODNEY J. BLONIEN AND NOREEN E. BLONIEN, Petitioners v. COMMISSIONER OFINTERNAL REVENUE, Respondent. Docket No. 2660-00.United States Tax Court. Filed June 12, 2002. R issued an “affected items” notice of deficiency to P for 1992, attributable to P’s distributive share of cancellation of debt income […]