EX-MARINE GUARDS INC. v. COMMISSIONER OF INTERNAL REV., 25 T.C. 524 (1955) EX-MARINE GUARDS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 37111.United States Tax Court. Filed December 16, 1955. Petitioner was incorporated on September 20, 1940, for the purpose of furnishing guards to California industrial plants whose products were important to the national […]
Category: United States Tax Court Opinions
WILLIAMS v. COMMISSIONER OF INTERNAL REVENUE, 2010-125 (T.C. 8-26-2010)
WILLIAMS v. COMMISSIONER OF INTERNAL REVENUE, 2010-125 (T.C. 8-26-2010) HENRY ANTHONY WILLIAMS, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent No. 11734-08S.United States Tax Court. Filed August 26, 2010. [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.] SUMMARY OPINION PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINIONMAY NOT BE TREATED AS PRECEDENT […]
DAWSON-SPATZ PACKING CO. v. COMMR. OF INTERNAL REVENUE, 34 T.C. 507 (1960)
DAWSON-SPATZ PACKING CO. v. COMMR. OF INTERNAL REVENUE, 34 T.C. 507 (1960) DAWSON-SPATZ PACKING COMPANY (FORMERLY DAWSON PACKING COMPANY),PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket Nos. 63803, 69583.United States Tax Court. Filed June 16, 1960. Petitioner leased certain property for 1 year commencing on October 15, 1945, with an option to renew or extend […]
BELL ELECTRIC CO. v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 158 (1965)
BELL ELECTRIC CO. v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 158 (1965) BELL ELECTRIC CO., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENTELMER P. CHADDOCK AND VERA JANE CHADDOCK, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket Nos. 5318-63, 5320-63.United States Tax Court. Filed November 19, 1965. 1. T corporation, an accrual basis taxpayer, was a […]
TIFFANY v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 1443 (1951)
TIFFANY v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 1443 (1951) CARTER TIFFANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 27780.United States Tax Court. Promulgated June 29, 1951. Payment received by petitioner from corporation in exchange for stock therein in circumstances whereby he no longer retained any beneficial stock interest in the corporation,held not a […]
PAXSON v. COMMISSIONER OF INTERNAL REVENUE, 2 T.C. 819 (1943)
PAXSON v. COMMISSIONER OF INTERNAL REVENUE, 2 T.C. 819 (1943) JOSEPH A. PAXSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 109648.United States Tax Court. Promulgated September 30, 1943. Commissions paid by the American Oil Co. under an agreement with the petitioner for selling gasoline held to be taxable to the petitioner and not to […]
FREUDMANN v. COMMISSIONER OF INTERNAL REVENUE, 10 T.C. 775 (1948)
FREUDMANN v. COMMISSIONER OF INTERNAL REVENUE, 10 T.C. 775 (1948) MAX FREUDMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.HENRI FREUDMANN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket Nos. 9100, 9101.United States Tax Court. Promulgated May 10, 1948. 1. Petitioners are brothers and partners. For many years prior to 1940 they were diamond merchants in Belgium. On […]
BOMBARGER v. COMMISSIONER OF INTERNAL REVENUE, 31 T.C. 473 (1958)
BOMBARGER v. COMMISSIONER OF INTERNAL REVENUE, 31 T.C. 473 (1958) ZELTA J. BOMBARGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 62530.United States Tax Court. Filed November 28, 1958. DEPENDENCY — SEC. 152 (a) (9), I. R. C. 1954. — Taxpayer and her minor son resided in home owned by another. Petitioner and homeowner, who […]
WILLARD HELBURN, INC. v. COMMR. OF INTERNAL REVENUE, 20 T.C. 740 (1953)
WILLARD HELBURN, INC. v. COMMR. OF INTERNAL REVENUE, 20 T.C. 740 (1953) WILLARD HELBURN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 38865.United States Tax Court. Promulgated June 30, 1953. REALIZATION OF INCOME — FOREIGN FUNDS. — The petitioner borrowed pounds sterling in England in an amount sufficient to pay for lambskins to be […]
ESTATE OF RENSENHOUSE v. COMMR. OF INTERNAL REVENUE, 27 T.C. 107 (1956)
ESTATE OF RENSENHOUSE v. COMMR. OF INTERNAL REVENUE, 27 T.C. 107 (1956) ESTATE OF PROCTOR D. RENSENHOUSE, DECEASED, THE MICHIGAN TRUST COMPANY,EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 57683.United States Tax Court. Filed October 22, 1956. Held, widow’s allowance granted by order of Michigan Probate Court not an interest in property passing […]