GOODMAN v. COMMISSIONER, 74 T.C. 684 (1980) WILLIAM J. GOODMAN, GLORIA GOODMAN, BARRY S. GOODMAN, MICHAEL A.GOODMAN, LAUREN B. GOODMAN, NORMAN A. ROSSMAN, MARILYN ROSSMAN, AND PAULAM. ROSSMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 3229-78.United States Tax Court. Filed July 16, 1980. Held: 1. The sale of an apartment building by two […]
Category: United States Tax Court Opinions
ROEMER v. COMMISSIONER OF INTERNAL REVENUE, 79 T.C. 398 (1982)
ROEMER v. COMMISSIONER OF INTERNAL REVENUE, 79 T.C. 398 (1982) PAUL F. ROEMER, JR., AND MARCIA E. ROEMER, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 949-80.United States Tax Court. Filed August 30, 1982. P, an insurance broker, received a jury award of $40,000 for compensatory damages and $250,000 for punitive damages arising out of a […]
ROOSEVELT HOTEL CO. v. COMMR. OF INTERNAL REVENUE, 13 T.C. 399 (1949)
ROOSEVELT HOTEL CO. v. COMMR. OF INTERNAL REVENUE, 13 T.C. 399 (1949) ROOSEVELT HOTEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 13030.United States Tax Court. Promulgated September 28, 1949. Hotel Holding Co. defaulted on its bonds and the indenture trustee took possession in 1931 for the bondholders. In 1935 the bondholders, pursuant to […]
HOLMES v. COMMISSIONER, 2011-26 (T.C.M. 1-31-2011)
HOLMES v. COMMISSIONER, 2011-26 (T.C.M. 1-31-2011) NATHANIEL J. HOLMES, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent No. 27240-08.United States Tax Court. Filed January 31, 2011. MEMORANDUM OPINION Nathaniel J. Holmes, pro se. Laura A. Price, for respondent. GOEKE, Judge: Respondent determined that income petitioner received in 2005 from Blackwater Security Consulting (Blackwater) for dangerous security work […]
PAYNE v. COMMISSIONER OF INTERNAL REVENUE, 1 T.C. 360 (1942)
PAYNE v. COMMISSIONER OF INTERNAL REVENUE, 1 T.C. 360 (1942) MARGUERITE T. PAYNE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket Nos. 108364, 108365.United States Tax Court. Promulgated December 29, 1942. Petitioner, who left husband in Ohio to reside in Texas, and there returned only half of her income for tax purposes on the theory that […]
ESTELLE BROUSSARD v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 23 (1951)
ESTELLE BROUSSARD v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 23 (1951) ESTELLE BROUSSARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 26850.United States Tax Court. Promulgated January 9, 1951. Petitioner is a member of the Sisters of the Holy Cross whose headquarters is at Notre Dame, Indiana. She is one of the nine beneficiaries of […]
RISLEY v. COMMISSIONER OF INTERNAL REVENUE, 2009-172 (T.C. 11-23-2009)
RISLEY v. COMMISSIONER OF INTERNAL REVENUE, 2009-172 (T.C. 11-23-2009) WAYNE ROBERT RISLEY AND NANETTE RISLEY, Petitioners v. COMMISSIONEROF INTERNAL REVENUE, Respondent. No. 10857-05S.United States Tax Court. Filed November 23, 2009. [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 […]
BENNINGHOFF v. COMMISSIONER, 71 T.C. 216 (1978)
BENNINGHOFF v. COMMISSIONER, 71 T.C. 216 (1978) RONALD W. BENNINGHOFF, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 6144-77.United States Tax Court. Filed November 20, 1978. Held, the value of lodging and utilities furnished petitioner, a policeman employed by the Canal Zone Government, is not excludable from petitioner’s income under sec. 119, I.R.C. 1954. Jack […]
BRITTELLE v. COMMISSIONER OF INTERNAL REVENUE, 32 T.C. 1332 (1959)
BRITTELLE v. COMMISSIONER OF INTERNAL REVENUE, 32 T.C. 1332 (1959) FANNIE BRITTELLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 65725.United States Tax Court. Filed September 30, 1959. Held, pension received by petitioner from Milwaukee public schoolteachers’ annuity and retirement fund constitutes taxable income to petitioner. Louis L. Meldman, Esq., for the petitioner. Delman H. […]
PERKINS v. COMMISSIONER OF INTERNAL REVENUE, 36 T.C. 313 (1961)
PERKINS v. COMMISSIONER OF INTERNAL REVENUE, 36 T.C. 313 (1961) JOHN HAMILTON PERKINS AND VIRGINIA M. PERKINS, PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 78070.United States Tax Court. Filed May 19, 1961. 1. Held, that pursuant to sections 1311-1315 of the 1954 Code (pertaining to mitigation of effect of limitations on assessment and collection […]