ESTATE OF NEISEN v. COMMISSIONER OF INTERNAL REVENUE, 89 T.C. 939 (1987) ESTATE OF LEANDER NEISEN, DECEASED, ELIZABETH NEISEN, PERSONALREPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 4909-86.United States Tax Court. Filed October 28, 1987. Decedent died testate on Apr. 20, 1982, survived by his wife and six children. His will, which decedent executed […]
Category: United States Tax Court Opinions
KRALSTEIN v. COMMISSIONER OF INTERNAL REVENUE, 38 T.C. 810 (1962)
KRALSTEIN v. COMMISSIONER OF INTERNAL REVENUE, 38 T.C. 810 (1962) MAX KRALSTEIN AND BESSIE KRALSTEIN, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 84257.United States Tax Court. Filed September 10, 1962. 1. Petitioners received $60,916.15 (in cash and personal property) in 1956 in connection with a testimonial dinner given in honor of petitioner husband as […]
THORNLEY v. COMMISSIONER OF INTERNAL REVENUE, 41 T.C. 145 (1963)
THORNLEY v. COMMISSIONER OF INTERNAL REVENUE, 41 T.C. 145 (1963) CHARLES J. AND FLORENCE THORNLEY, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 385-62.United States Tax Court. Filed October 30, 1963. Held, petitioner, a cash basis taxpayer, received a taxable dividend in 1958 when he constructively received three life insurance policies which were owned by […]
GREISDORF v. COMMR. OF INTERNAL REVENUE, 54 T.C. 1684 (1970)
GREISDORF v. COMMR. OF INTERNAL REVENUE, 54 T.C. 1684 (1970) LAWRENCE D. GREISDORF AND MARIANNE C. A. GREISDORF, PETITIONERS v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 4699-69SC.United States Tax Court. Filed August 31, 1970. The petitioner-wife’s daughter, a girl of average to above-average intelligence, suffered from an emotional disturbance which caused her to withdraw from […]
THOMPSON v. COMMISSIONER OF INTERNAL REVENUE, 15 T.C. 609 (1950)
THOMPSON v. COMMISSIONER OF INTERNAL REVENUE, 15 T.C. 609 (1950) WILLIARD I. AGNES B. THOMPSON, PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 24735.United States Tax Court. Promulgated November 10, 1950. Petitioner purchased cigarettes in Oklahoma, which state imposes tax on cigarettes. Though he did not purchase the stamps required, they were affixed to the […]
ESTATE OF STRICKLAND v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 16 (1989)
ESTATE OF STRICKLAND v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 16 (1989) ESTATE OF PAULINE E. STRICKLAND, DECEASED, DELLA ROSE SCHWARTZ, PERSONALREPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 41553-85.United States Tax Court. Filed January 10, 1989. Decedent died on Jan. 3, 1982. Petitioner attempted to elect sec. 2032A, I.R.C. 1954, special use valuation […]
WILSON v. COMMISSIONER OF INTERNAL REVENUE, 40 T.C. 543 (1963)
WILSON v. COMMISSIONER OF INTERNAL REVENUE, 40 T.C. 543 (1963) RALPH E. WILSON AND MARY ANN WILSON, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 91229.United States Tax Court. Filed June 19, 1963. The petitioner, an attorney at law, prepared Federal income tax returns for many taxpayers, such returns disclosing refunds due. Such taxpayers then […]
YATES v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 1215 (1989)
YATES v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 1215 (1989) RICHARD M. AND BRENDA R. YATES, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 14832-87.United States Tax Court. Filed June 7, 1989. In a Federal oil and gas lottery, petitioners were awarded three oil and gas leases on properties in Wyoming and North Dakota. The properties […]
NATIONAL LEAD CO. v. COMMR. OF INTERNAL REVENUE, 23 T.C. 988 (1955)
NATIONAL LEAD CO. v. COMMR. OF INTERNAL REVENUE, 23 T.C. 988 (1955) NATIONAL LEAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 37694.United States Tax Court. Filed March 14, 1955. 1. DEDUCTION — PERCENTAGE DEPLETION — METAL MINE — SEC. 114 (b) (4). — The petitioner’s mine producing ilmenite concentrate was a metal mine […]
HERITAGE ORG. v. COMMISS. OF INTERNAL REV., 2011-246 (T.C.M. 10-19-2011)
HERITAGE ORG. v. COMMISS. OF INTERNAL REV., 2011-246 (T.C.M. 10-19-2011) THE HERITAGE ORGANIZATION, LLC, GMK FAMILY HOLDINGS, LLC, TAX MATTERSPARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Nos. 12640-04, 13062-05.United States Tax Court. Filed October 19, 2011. MEMORANDUM FINDINGS OF FACT AND OPINION William A. Roberts and Peter M. Anastopulos, for petitioner. Elaine H. Harris, […]