TOLEDO TV CABLE CO. v. COMMR. OF INTERNAL REVENUE, 55 T.C. 1107 (1971) TOLEDO TV CABLE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENTNEWPORT TV CABLE CO., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT[fn1] Docket Nos. 861-69, 862-69.United States Tax Court. Filed March 29, 1971. [fn1] These cases were consolidated for purposes of trial, briefing, and opinion […]
Category: United States Tax Court Opinions
AMEND v. COMMISSIONER OF INTERNAL REVENUE, 13 T.C. 178 (1949)
AMEND v. COMMISSIONER OF INTERNAL REVENUE, 13 T.C. 178 (1949) J. D. AMEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.EVA AMEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket Nos. 18860, 18861.United States Tax Court. Promulgated August 8, 1949. Petitioner J. D. Amend is a wheat farmer and his custom since 1942 has been to sell […]
THOMAS v. COMMISSIONER, 2010-273 (T.C.M. 12-13-2010)
THOMAS v. COMMISSIONER, 2010-273 (T.C.M. 12-13-2010) THOMAS AND DEBORAH MCINTYRE, Petitioners v. COMMISSIONER OF INTERNALREVENUE, Respondent Nos. 24581-07, 21997-08.United States Tax Court. Filed December 13, 2010. MEMORANDUM FINDINGS OF FACT AND OPINION Terri A. Merriam, Jaret R. Coles, and Adam J.Blake, [fn1] for petitioners. Nhi T. Luu, for respondent. [fn1] Jaret R. Coles and Adam […]
ESTATE OF BORNER v. COMMISSIONER OF INTERNAL REVENUE, 25 T.C. 584 (1955)
ESTATE OF BORNER v. COMMISSIONER OF INTERNAL REVENUE, 25 T.C. 584 (1955) ESTATE OF A. CARL BORNER, DECEASED, BERTHA J. BORNER, EXECUTRIX,PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 39669.United States Tax Court. Filed December 20, 1955. Where a husband and wife, holding property as tenants by the entireties, transferred such property to an […]
HANDELMAN v. COMMISSIONER OF INTERNAL REVENUE, 36 T.C. 560 (1961)
HANDELMAN v. COMMISSIONER OF INTERNAL REVENUE, 36 T.C. 560 (1961) IRA HANDELMAN, TRANSFEREE, ET AL.,[fn*] PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 74723, 74724, 74726.United States Tax Court. Filed June 26, 1961. [fn*] Proceedings of the following petitioners are consolidated herewith: Ida Handelman, Transferee, Docket No. 74724; and Harry Freeman, Transferee and Fiduciary or […]
STONE v. COMMISSIONER OF INTERNAL REVENUE, 23 T.C. 254 (1954)
STONE v. COMMISSIONER OF INTERNAL REVENUE, 23 T.C. 254 (1954) GEORGE WINCHESTER STONE, JR., AND HELLEN DEAN STONE, PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 42788.United States Tax Court. Filed November 17, 1954. Petitioner, a professor of English literature, was granted a fellowship by the John Simon Guggenheim Foundation to enable him to devote […]
INDEPENDENT GRAVEL CO. v. COMMR. OF INTERNAL REVENUE, 56 T.C. 698 (1971)
INDEPENDENT GRAVEL CO. v. COMMR. OF INTERNAL REVENUE, 56 T.C. 698 (1971) INDEPENDENT GRAVEL COMPANY, PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 4988-69.United States Tax Court. Filed June 30, 1971. The City of Joplin, Mo., issued special tax bills to petitioner in payment for street and sewer improvements which petitioner performed under contracts with […]
WEGMAN’S PROPERTIES v. COMMR. OF INTERNAL REVENUE, 78 T.C. 786 (1982)
WEGMAN’S PROPERTIES v. COMMR. OF INTERNAL REVENUE, 78 T.C. 786 (1982) WEGMAN’S PROPERTIES, INC., AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 6655-79.United States Tax Court. Filed May 5, 1982. Held, in computing their minimum tax, petitioners may not offset tax carryovers generated by one corporation in preaffiliation years against tax preference items generated […]
ARNOLD v. COMMISSIONER OF INTERNAL REVENUE, 111 T.C. 250 (1998)
ARNOLD v. COMMISSIONER OF INTERNAL REVENUE, 111 T.C. 250 (1998) ROBERT C. and NANCY L. ARNOLD, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket No. 16855-97.United States Tax Court. Filed September 28, 1998. In December 1989, following P’s retirement, P began receiving annual distributions from his individual retirement account (IRA). At that time, P was 55 […]
BARBADOS # 7 v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 804 (1989)
BARBADOS # 7 v. COMMISSIONER OF INTERNAL REVENUE, 92 T.C. 804 (1989) BARBADOS # 7 LTD., BAJAN SERVICES, INC., TAX MATTERS PARTNER, ET AL.,[fn1]PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Nos. 31399-87, 31400-87, 31401-87.United States Tax Court. Filed April 17, 1989. [fn1] The following cases are consolidated herewith: Barbados #8 Ltd., Bajan Services, Inc., Tax […]