Category: United States Tax Court Opinions

OLD HARBOR NATIVE CORP. v. COMMR. OF INTERNAL REVENUE, 104 T.C. 191 (1995) OLD HARBOR NATIVE CORPORATION, PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 8653-93.United States Tax Court. Filed January 31, 1995. P is an Alaska native village corporation organized under the Alaska Native Claims Settlement Act (ANCSA), Pub.L. 92-203,85 Stat. 688 (1971) (current version […]

KNOX v. COMMISSIONER OF INTERNAL REVENUE, 10 T.C. 550 (1948) WILLIAM F. KNOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 11135.United States Tax Court. Promulgated March 30, 1948. Compensation received by petitioner in the taxable year 1943 for personal services allocable in part to the year 1942 under section 107, Internal Revenue Code, held […]

DAVIS v. COMMISSIONER OF INTERNAL REVENUE, 88 T.C. 1460 (1987) PRISCILLA L. DAVIS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.THOMAS C. DAVIS AND KAREN J. DAVIS, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Nos. 31386-84, 36032-85.United States Tax Court. Filed June 11, 1987. In 1979, the ill-fated and tempestuous marriage of Priscilla and Cullen Davis was dissolved. […]

ESTATE OF DIREZZA v. COMMISSIONER OF INTERNAL REVENUE, 77 T.C. 145 (1981) ESTATE OF NERO DIREZZA, DECEASED, JAMES L. DIREZZA, PERSONAL REPRESENTATIVE,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 16705-79.United States Tax Court. Filed July 29, 1981. On September 30, 1981, by order of Judge Arthur L. Nims III, opinion filed July 29, 1981, was […]

CHANDLER v. COMMISSIONER OF INTERNAL REVENUE, 23 T.C. 653 (1955) DOUGLAS A. CHANDLER AND ALISE CHANDLER, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 47764.United States Tax Court. Filed January 19, 1955. DEDUCTIONS — TRAVEL EXPENSES — SEC. 22 (n) (2), I. R. C., 1939. — Petitioner was employed as high school principal by the […]

FOX v. COMMISSIONER OF INTERNAL REVENUE, 80 T.C. 972 (1983) STUART I. FOX, ET AL.,[fn1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Nos. 3593-81, 3600-81, 5029-81, 5632-81, 6169-81, 6342-81, 6996-81, 9256-81,9460-81, 9462-81, 12191-81, 12192-81, 12194-81, 15663-81, 15664-81,20703-81.United States Tax Court. Filed May 18, 1983. [fn1] Cases of the following petitioners are consolidated herewith: Gerald J. Roncolato […]

WAH CHANG SMELTING REF. v. COMMR. OF INTERNAL REV., 30 T.C. 838 (1958) WAH CHANG SMELTING AND REFINING COMPANY OF AMERICA, INC., PETITIONER, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 61013.United States Tax Court. Filed June 30, 1958. Petitioner, which was a refiner of metals, decided to construct and install a hydrogen-producing facility for use […]

ESTATE OF JAMES v. COMMR. OF INTERNAL REVENUE, 40 T.C. 494 (1963) ESTATE OF CHARLES H. JAMES, DECEASED, THE FIRST PENNSYLVANIA BANKING ANDTRUST COMPANY, AND CHARLES MASON JAMES, EXECUTORS, PETITIONER, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 93291.United States Tax Court. Filed June 4, 1963. A decedent’s will left his residuary estate in trust with […]

ESTATE OF HILL v. COMMISSIONER OF INTERNAL REVENUE, 10 T.C. 1090 (1948) ESTATE OF ELISE W. HILL, DECEASED, BY FREDERICK WEYERHAEUSER, CARL A.WEYERHAEUSER, AND MARY ELLEN REID, AS EXECUTORS OF SAID ESTATE,PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 10131.United States Tax Court. Promulgated June 10, 1948. In 1936 decedent was a stockholder in […]

ESTATE OF FANNIE BOMASH v. COMMISSIONER OF INT. REV., 50 T.C. 667 (1968) ESTATE OF FANNIE BOMASH, DECEASED, JULIAN BOMASH, ADMINISTRATOR,PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 5159-66.United States Tax Court. Filed July 31, 1968. Decedent agreed by a statement at the end of her husband’s will to permit her share of California […]