GAJDA v. COMMISSIONER OF INTERNAL REVENUE, 44 T.C. 783 (1965) FRANK P. GAJDA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 2239-64.United States Tax Court. Filed September 10, 1965. Held: 1. Petitioner did not provide more than half of the support of his stepfather in 1962. 2. Petitioner provided over half of the support of […]
Category: United States Tax Court Opinions
1432 BROADWAY CORP. v. COMMR. OF INTERNAL REVENUE, 4 T.C. 1158 (1945)
1432 BROADWAY CORP. v. COMMR. OF INTERNAL REVENUE, 4 T.C. 1158 (1945) 1432 BROADWAY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 1828.United States Tax Court. Promulgated April 20, 1945. Amounts accrued by a corporation as interest on debentures issued to its shareholders with shares at the time of incorporation, held, under the circumstances, […]
CARNEGIE CENTER CO. v. COMMR. OF INTERNAL REVENUE, 22 T.C. 1189 (1954)
CARNEGIE CENTER CO. v. COMMR. OF INTERNAL REVENUE, 22 T.C. 1189 (1954) THE CARNEGIE CENTER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 30353.United States Tax Court. Filed September 17, 1954. DEDUCTION — DEPRECIATION — BASIS — BASIS OF BUILDINGS DOES NOT INCLUDE SEPARATE IDENTIFIABLE COST OF ACQUIRING FEE. — The basis for depreciation […]
LeVINE v. COMMISSIONER OF INTERNAL REVENUE, 24 T.C. 147 (1955)
LeVINE v. COMMISSIONER OF INTERNAL REVENUE, 24 T.C. 147 (1955) SIDNEY V. LeVINE AND SADYE LeVINE, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT.ARTHUR I. LeVINE AND BETSY V. LeVINE, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 46961, 46962.United States Tax Court. Filed April 29, 1955. 1. The petitioners were equal partners in an offset printing […]
AVCO MFG. CORP. v. COMMR. OF INTERNAL REVENUE, 27 T.C. 547 (1956)
AVCO MFG. CORP. v. COMMR. OF INTERNAL REVENUE, 27 T.C. 547 (1956) AVCO MANUFACTURING CORPORATION, TRANSFEREE OF THE NASHVILLE CORPORATION,TRANSFEROR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 53705.United States Tax Court. Filed December 19, 1956. Pursuant to an agreement between Consolidated Vultee Aircraft Corporation, sometimes referred to as Convair, the Nashville Corporation, sometimes […]
MacGREGOR v. COMMISSIONER, 2010-187 (T.C.M. 8-23-2010)
MacGREGOR v. COMMISSIONER, 2010-187 (T.C.M. 8-23-2010) BONNIE LOU MacGREGOR, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent. No. 12150-08.United States Tax Court. Filed August 23, 2010. MEMORANDUM FINDINGS OF FACT AND OPINION Bonnie Lou MacGregor, pro se. Davis G. Yee, for respondent. MARVEL, Judge: In a notice of deficiency dated February 11, 2008, respondent determined the following […]
CHERYL A. MAYFIELD T.C. v. COM. OF INT. REV., 2010-239 (T.C.M. 10-28-2010)
CHERYL A. MAYFIELD T.C. v. COM. OF INT. REV., 2010-239 (T.C.M. 10-28-2010) CHERYL A. MAYFIELD THERAPY CENTER, Petitioner v. COMMISSIONER OFINTERNAL REVENUE, Respondent, ARDMORE DAY SPA, INC., Petitioner v.COMMISSIONER OF INTERNAL REVENUE, Respondent Nos. 9156-07, 9157-07.United States Tax Court. Filed October 28, 2010. Massage therapists, cosmetologists, and nail technicians (service providers) operated on the premises […]
DOW CHEMICAL CO. v. COMMISSIONER OF INTERNAL REVENUE, 51 T.C. 669 (1969)
DOW CHEMICAL CO. v. COMMISSIONER OF INTERNAL REVENUE, 51 T.C. 669 (1969) DOW CHEMICAL COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 2207-66.United States Tax Court. Filed January 29, 1969. Petitioner, an integrated miner-manufacturer, obtained minerals from natural brine and computed its gross income from mining for depletion purposes upon the sales price of […]
KING v. COMMISSIONER OF INTERNAL REVENUE, 88 T.C. 1042 (1987)
KING v. COMMISSIONER OF INTERNAL REVENUE, 88 T.C. 1042 (1987) WILLIAM L. KING AND DARLENE E. KING, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 40396-84.United States Tax Court. Filed April 23, 1987. On Feb. 19, 1982, respondent’s Dallas District Director’s Office mailed a notice of deficiency for 1978 and 1979 to petitioners at the Mossvine […]
TRIANGLE INVESTORS LTD. v. COMMR. OF INTERNAL REVENUE, 95 T.C. 610 (1990)
TRIANGLE INVESTORS LTD. v. COMMR. OF INTERNAL REVENUE, 95 T.C. 610 (1990) TRIANGLE INVESTORS LIMITED PARTNERSHIP, CHARLES T. COLLIER, TAX MATTERSPARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 27387-89.United States Tax Court. Filed December 6, 1990. R issued an FPAA to a partnership that had not formally designated a tax matters partner. The FPAA […]