PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 45 T.C. 647 (1966)United States Tax Court. 1966. PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONST.C. Memo. Name 1965-267 Reismann, Machael Estate 1966-7 Rembold, Frederick W. and Helena F. 1965-263 Richards, Stephen L., Estate 1966-23 Richards, William L., Jr., and Frances M. 1965-267 Ritter, Frank and Ruth 1966-1 Roberge, Armand F. […]
Category: United States Tax Court Opinions
MELVIN v. COMMISSIONER, 2010-221 (T.C.M. 10-12-2010)
MELVIN v. COMMISSIONER, 2010-221 (T.C.M. 10-12-2010) WALTER OLIVER MELVIN, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent Nos. 5273-08, 609-09.United States Tax Court. Filed October 12, 2010. MEMORANDUM OPINION Walter Oliver Melvin, pro se. Michael J. Gabor, for respondent. COHEN, Judge: In these consolidated cases, respondent determined deficiencies in income tax and penalties for 2005 and 2006 […]
LEVIN METALS CORP. v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 307 (1989)
LEVIN METALS CORP. v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 307 (1989) LEVIN METALS CORPORATION AND SUBSIDIARIES: SEQUOIA NAVIGATION COMPANY, LMCPRECIOUS METALS CORP., MARTIN HANNUM INC., MMC, INC., PETITIONERS v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 5309-85.United States Tax Court. Filed February 14, 1989. Taxpayer operated a recycling business that involved purchasing, sorting, processing, and selling […]
KESSNER v. COMMISSIONER OF INTERNAL REVENUE, 26 T.C. 1046 (1956)
KESSNER v. COMMISSIONER OF INTERNAL REVENUE, 26 T.C. 1046 (1956) SAMUEL H. KESSNER AND TESSIE D. KESSNER, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT.JOSEPH RABINOWITZ AND MARY RABINOWITZ, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 53108, 53109.United States Tax Court. Filed September 17, 1956. Petitioners’ preferred stock was redeemed pro rata by their closely held […]
POWERS v. COMMISSIONER OF INTERNAL REVENUE, 100 T.C. 457 (1993)
POWERS v. COMMISSIONER OF INTERNAL REVENUE, 100 T.C. 457 (1993) MELVIN L. POWERS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. No. 38805-86.United States Tax Court. Filed May 25, 1993. This case is before the Court on P’s motion for litigation costs under sec. 7430, I.R.C. P owned five office building complexes during the years at issue. […]
REAVER v. COMMISSIONER OF INTERNAL REVENUE, 42 T.C. 72 (1964)
REAVER v. COMMISSIONER OF INTERNAL REVENUE, 42 T.C. 72 (1964) JOHN P. REAVER AND OPAL P. REAVER, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 93589.United States Tax Court. Filed April 13, 1964. Petitioners sold a 35-acre tract of land, on which they lived and conducted an airport operation, to a church in 1958 for […]
TROY STATE UNIVERSITY v. COMMR. OF INTERNAL REVENUE, 62 T.C. 493 (1974)
TROY STATE UNIVERSITY v. COMMR. OF INTERNAL REVENUE, 62 T.C. 493 (1974) TROY STATE UNIVERSITY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 7516-72.United States Tax Court. Filed July 9, 1974. Two individuals transferred to petitioner, an educational institution managed and controlled by a State board of education, all the issued and outstanding stock of […]
BROCK v. COMMISSIONER OF INTERNAL REVENUE, 22 T.C. 284 (1954)
BROCK v. COMMISSIONER OF INTERNAL REVENUE, 22 T.C. 284 (1954) CLAY H. BROCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.DAN S. BROCK AND ANNIE B. BROCK, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT.ELLWOOD T. PFAU, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket Nos. 37737, 37753, 37796.United States Tax Court. Filed May 13, 1954. 1. Taxpayer arranged to […]
O’DWYER v. COMMISSIONER OF INTERNAL REVENUE, 28 T.C. 698 (1957)
O’DWYER v. COMMISSIONER OF INTERNAL REVENUE, 28 T.C. 698 (1957) WILLIAM O’DWYER AND SLOAN O’DWYER, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 54608, 59475.United States Tax Court. Filed June 24, 1957. 1. The respondent’s determination that petitioner William O’Dwyer received $10,000 from John P. Crane during the year 1949, and that this amount was […]
E. T. RENFRO DRUG CO. v. COMMR. OF INTERNAL REVENUE, 11 T.C. 994 (1948)
E. T. RENFRO DRUG CO. v. COMMR. OF INTERNAL REVENUE, 11 T.C. 994 (1948) E. T. RENFRO DRUG COMPANY, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 12463.United States Tax Court. Promulgated December 7, 1948. Where one of three partners sells his partnership interest to the other two partners, who thereby acquire all the partnership […]