Category: United States Tax Court Opinions

MOUNTAIN WATER CO. v. COMMR. OF INTERNAL REVENUE, 35 T.C. 418 (1960) THE MOUNTAIN WATER CO. OF LA CRESCENTA, PETITIONER, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 71607.United States Tax Court. Filed December 13, 1960. Petitioner was a mutual water company exempt from tax under section 501(c) (12), I.R.C. 1954, and its predecessor sections under […]

WALTER MOTOR TRUCK CO. v. COMMR. OF INTERNAL REVENUE, 16 T.C. 645 (1951) WALTER MOTOR TRUCK CO., INC., PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 23041.United States Tax Court. Promulgated March 28, 1951. Petitioner accrued and deducted from its income for the year ended June 30, 1940, interest of $8,627.03 paid on a Federal […]

CONTI PRICE v. COMMISSIONER OF INTERNAL REVENUE, 34 T.C. 163 (1960) JEAN L. CONTI PRICE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 85070.United States Tax Court. Filed May 11, 1960. PLEADINGS — STATING A CAUSE OF ACTION — SEC. 214, I.R.C. 1954. — The facts alleged in the petition do not support the contention […]

MAYNARD HOSPITAL, INC. v. COMMR. OF INTERNAL REVENUE, 52 T.C. 1006 (1969) MAYNARD HOSPITAL, INC., ET AL.,[fn1] PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket Nos. 4685-65, 3141-64, 3295-64, 3306-64, 3313-64, 378-65, 4814-65,4684-65, 4686-65-4690-65.United States Tax Court. Filed September 25, 1969. [fn1] Cases of the following petitioners are consolidated herewith: James E. Hunter and Nadine N. […]

HARTMAN v. COMMISSIONER OF INTERNAL REVENUE, 43 T.C. 105 (1964) SANFORD H. HARTMAN AND HENRIETTA HARTMAN, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENTU.S. ASIATIC CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket Nos. 1873-62, 1874-62, 1249-63, 2470-63.United States Tax Court. Filed October 26, 1964. 1. Held, that Shafford Co., which merchandised, distributed, and sold throughout […]

ESTATE OF CAMPANARI v. COMMISSIONER OF INTERNAL REVENUE, 5 T.C. 488 (1945) ESTATE OF NINA M. CAMPANARI, CHRISTOPHER C. CAMPANARI AND ESTELLA MARESI,EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 4384.United States Tax Court. Promulgated July 23, 1945. 1. Decedent and others created an irrevocable trust in 1923, under the terms of which […]

MOTOR MART TRUST v. COMMISSIONER OF INTERNAL REVENUE, 4 T.C. 931 (1945) MOTOR MART TRUST, SAMUEL L. LOWE, CHARLES M. STOREY, STANLEY R. MILLER,ERNEST HENDERSON, TRUSTEES, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 2412.United States Tax Court. Promulgated March 5, 1945. A trust, taxable as a corporation, being insolvent, was reorganized at the behest […]

WOLF v. COMMISSIONER OF INTERNAL REVENUE, 43 T.C. 652 (1965) WILLIAM F. WOLF, JR., AND GERTRUDE D. WOLF, ET AL.,[fn1] PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket Nos. 869-63 — 875-63.United States Tax Court. Filed February 17, 1965. [fn1] The following proceedings are consolidated herewith: Tami Lee Wolf, Minor. William F. Wolf, Jr., Guardian, docket […]

MANHEIMER TRUST v. COMMISSIONER OF INTERNAL REVENUE, 93 T.C. 35 (1989) HANS S. MANNHEIMER CHARITABLE TRUST, FIRST FIDELITY BANK, N.A., TRUSTEE,FORMERLY FIRST NATIONAL STATE BANK OF NEW JERSEY, PETITIONER v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT. No. 44909-86.United States Tax Court. Filed July 12, 1989. Petitioner, a private foundation, made grants to two other private foundations, all […]

UNITED SALT CORP. v. COMMISSIONER OF INTERNAL REVENUE, 40 T.C. 359 (1963) UNITED SALT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 82621.United States Tax Court. Filed May 17, 1963 1. Held, petitioner’s “mining” activity for depletion allowance purposes ended immediately after the rock salt passed through the screening process and, consequently, its “gross […]