REYNOLDS v. COMMISSIONER OF INTERNAL REVENUE, 2010-157 (T.C. 10-25-2010) ROSEMARIE T. REYNOLDS, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent No. 16554-08S.United States Tax Court. Filed October 25, 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 [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.]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 […]
Category: United States Tax Court Opinions
UNIQUE ART MFG. CO., INC. v. COMMR. OF INTERNAL REV., 8 T.C. 1341 (1947)
UNIQUE ART MFG. CO., INC. v. COMMR. OF INTERNAL REV., 8 T.C. 1341 (1947) UNIQUE ART MANUFACTURING COMPANY, INC., PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 9295.United States Tax Court. Promulgated June 30, 1947. Petitioner in its base period was indebted to corporation B on certain bonds and mortgages. It purchased on the market […]
CROWLEY v. COMMISSIONER OF INTERNAL REVENUE, 34 T.C. 333 (1960)
CROWLEY v. COMMISSIONER OF INTERNAL REVENUE, 34 T.C. 333 (1960) ROBERT P. CROWLEY AND MARY D. CROWLEY, HUSBAND AND WIFE, PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.CITY FEDERAL SAVINGS AND LOAN ASSOCIATION, PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 65397, 67584.United States Tax Court. Filed May 31, 1960. 1. Individual petitioners, one of whom was […]
LOMAS SANTA FE, INC. v. COMMISSIONER, 74 T.C. 662 (1980)
LOMAS SANTA FE, INC. v. COMMISSIONER, 74 T.C. 662 (1980) LOMAS SANTA FE, INC., AND SUBSIDIARY COMPANIES: LOMAS SANTA FE COUNTRYCLUB, NORCO LANDSCAPE MAINTENANCE CO., PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 6578-77.United States Tax Court. Filed July 9, 1980. As the first step in the development of a luxury residential community, X built […]
ESTATE OF CHANDLER v. COMMR. OF INTERNAL REVENUE, 22 T.C. 1158 (1954)
ESTATE OF CHANDLER v. COMMR. OF INTERNAL REVENUE, 22 T.C. 1158 (1954) ESTATE OF CHARLES D. CHANDLER, DECEASED, MARGARET CHANDLER BUSH,EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.HELEN OTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.JOHN W. BUSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.MARGARET C. BUSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket Nos. […]
STANTON v. COMMISSIONER OF INTERNAL REVENUE, 14 T.C. 217 (1950)
STANTON v. COMMISSIONER OF INTERNAL REVENUE, 14 T.C. 217 (1950) LYMAN A. STANTON AND BERTHA W. STANTON, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT.ESTATE OF LOUIS F. SPRINGER, DECEASED, MARY E. SPRINGER, EXECUTRIX,PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket Nos. 18215, 18246.United States Tax Court. Promulgated February 14, 1950. A and B were members of […]
ALCAZAR HOTEL, INC. v. COMMISSIONER OF INTERNAL REVENUE, 1 T.C. 872 (1943)
ALCAZAR HOTEL, INC. v. COMMISSIONER OF INTERNAL REVENUE, 1 T.C. 872 (1943) ALCAZAR HOTEL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 109580.United States Tax Court. Promulgated April 6, 1943. 1. Where transferee of property assumes payment of expenses of reorganization effected under section 77B of the National Bankruptcy Act, held, transaction is not […]
FOUNDATION v. COMMISSIONER OF INTERNAL REVENUE, 48 T.C. 963 (1967)
FOUNDATION v. COMMISSIONER OF INTERNAL REVENUE, 48 T.C. 963 (1967) CURT TEICH FOUNDATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENTCURT TEICH, SR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket Nos. 938-65, 939-65.United States Tax Court. Filed September 29, 1967. Petitioner Teich, Sr., donated $1.2 million so-called blue chip securities to foundation in June 1960. In July […]
CROWELL-COLLIER PUBLISHING COMPANY v. COMMISSIONER, 25 T.C. 1268 (1956)
CROWELL-COLLIER PUBLISHING COMPANY v. COMMISSIONER, 25 T.C. 1268 (1956) THE CROWELL-COLLIER PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 40202.United States Tax Court. Filed[fn*] March 19, 1956. [fn*] Findings of Fact have been made and are filed as part of the official record of this case but are not printed in full as […]
SHATTUCK v. COMMISSIONER OF INTERNAL REVENUE, 25 T.C. 416 (1955)
SHATTUCK v. COMMISSIONER OF INTERNAL REVENUE, 25 T.C. 416 (1955) WARNER A. SHATTUCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 51263.United States Tax Court. Filed December 9, 1955. Petitioner, in 1950, sold to the issuing corporation 364 five per cent interest bonds having a face value of $100 each for $150 flat per bond. […]