KURTIN v. COMMISSIONER OF INTERNAL REVENUE, 26 T.C. 958 (1956) ALBERT KURTIN AND PATRICIA BRISTOL KURTIN, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 51666.United States Tax Court. Filed August 30, 1956. Losses on sales of butter futures entered into to protect taxpayers against decline in the price of cheese purchased under forward contracts at […]
Category: United States Tax Court Opinions
LINDSTROM v. COMMISSIONER OF INTERNAL REVENUE, 3 T.C. 686 (1944)
LINDSTROM v. COMMISSIONER OF INTERNAL REVENUE, 3 T.C. 686 (1944) RALPH G. LINDSTROM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.KATHERINE LINDSTROM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket Nos. 188, 189.United States Tax Court. Promulgated April 27, 1944. On May 1, 1936, Ralph G. Lindstrom formed a law partnership with Arthur W. Eckman. During 1940 the […]
MUTUAL LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 370 (1951)
MUTUAL LUMBER CO. v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 370 (1951) MUTUAL LUMBER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 6128.United States Tax Court. Promulgated February 19, 1951. 1. JURISDICTION — REJECTION OF APPLICATION FOR RELIEF UNDER SECTION 722 AND OVERASSESSMENT IN EXCESS PROFITS TAX. — THE Tax Court has no jurisdiction […]
DORCHESTER INDUS. v. COMMISSIONER OF INTERNAL REVENUE, 108 T.C. 320 (1997)
DORCHESTER INDUS. v. COMMISSIONER OF INTERNAL REVENUE, 108 T.C. 320 (1997) DORCHESTER INDUSTRIES INCORPORATED, ET AL.,[fn1] PETITIONERS v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT. Nos. 20515-93, 20572-93, 27121-93, 23092-94.United States Tax Court. Filed April 29, 1997. [fn1] Cases of the following petitioners are consolidated herewith: Frank H. Wheaton, Jr., and Mary B. Wheaton, docket Nos. 20572-93, 27121-93, […]
McMILLAN MORTGAGE CO. v. COMMR. OF INTERNAL REVENUE, 36 T.C. 924 (1961)
McMILLAN MORTGAGE CO. v. COMMR. OF INTERNAL REVENUE, 36 T.C. 924 (1961) McMILLAN MORTGAGE CO., A CORPORATION, PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 83811.United States Tax Court. Filed August 31, 1961. Petitioner is engaged in the mortgage loan business. Federal National Mortgage Association, a Government corporation, is a secondary market for mortgages. As […]
PADRE ISLAND THUNDERBIRD, INC. v. COMMISSIONER, 72 T.C. 391 (1979)
PADRE ISLAND THUNDERBIRD, INC. v. COMMISSIONER, 72 T.C. 391 (1979) PADRE ISLAND THUNDERBIRD, INC., PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 245-78.United States Tax Court. Filed June 4, 1979. On Nov. 16, 1973, P, an Illinois corporation, was dissolved for failing to pay its State franchise taxes. Illinois law provides that a corporation which […]
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 43 T.C. 928 (1965)
PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS, 43 T.C. 928 (1965)United States Tax Court. 1965. PROCEEDINGS DISPOSED OF UPON MEMORANDUM OPINIONS T.C. Memo. Name 1964-279 Isenberg, Arnold and Marcia 1965-56 Jackson, Clyde V. and Naomi T. 1964-330 Jackson, William R. and Alice Jewell 1964-279 Jacobs, Samuel and Ann 1965-7 James Petroleum Corp. 1964-337 Jamieson, Charles W. […]
BEECH TRUCKING COMPANY v. COMMISSIONER, INT. REV., 118 T.C. 428 (2002)
BEECH TRUCKING COMPANY v. COMMISSIONER, INT. REV., 118 T.C. 428 (2002) BEECH TRUCKING COMPANY, INC., ARTHUR BEECH, TAX MATTERS PERSON, Petitionerv. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 16452-99.United States Tax Court. Filed May 23, 2002. P, a trucking company, leases its drivers from an affiliated company. P compensates the drivers at a rate of 24 […]
RICHARDSON INVESTMENTS v. COMMR. OF INTERNAL REVENUE, 76 T.C. 736 (1981)
RICHARDSON INVESTMENTS v. COMMR. OF INTERNAL REVENUE, 76 T.C. 736 (1981) RICHARDSON INVESTMENTS, INC., AND SUBSIDIARIES (FORMERLY KNOWN AS RICH FORDSALES, INC.), A NEW MEXICO CORPORATION, PETITIONER v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 3261-79.United States Tax Court. Filed May 11, 1981. Petitioner, a Ford Motor Co. franchised dealer, maintained its inventory on the LIFO dollar-value, […]
UNITED STATES SUGAR CORP. v. COMMR. OF INTERNAL REVENUE, 2 T.C. 863 (1943)
UNITED STATES SUGAR CORP. v. COMMR. OF INTERNAL REVENUE, 2 T.C. 863 (1943) UNITED STATES SUGAR CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 112338.United States Tax Court. Promulgated October 11, 1943. The petitioner paid to a processor of petitioner’s raw sugar, for services, including refining, paying processing tax on and selling the sugar […]