ESTATE OF HOHENSEE v. COMMR. OF INTERNAL REVENUE, 25 T.C. 1258 (1956) ESTATE OF HERMAN HOHENSEE, SR., DECEASED, ANNE HOHENSEE, SPECIALADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 51222.United States Tax Court. Filed March 16, 1956. 1. Property transferred by decedent to a trust, in which he reserved a life estate in one half […]
Category: United States Tax Court Opinions
BLANCO v. COMMISSIONER OF INTERNAL REVENUE, 56 T.C. 512 (1971)
BLANCO v. COMMISSIONER OF INTERNAL REVENUE, 56 T.C. 512 (1971) VICTOR AND EVELYN BLANCO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 4042-68.United States Tax Court. Filed June 15, 1971. The petitioner sought to show the total support of his son by reference to information secured by a revenue agent who interviewed the boy’s mother, […]
CAVARETTA v. COMMISSIONER, 2010-4 (T.C. 1-5-2010)
CAVARETTA v. COMMISSIONER, 2010-4 (T.C. 1-5-2010) PETER D. AND KAREN M. CAVARETTA, Petitioners v. COMMISSIONER OFINTERNAL REVENUE, Respondent No. 24823-07.United States Tax Court. Filed January 5, 2010. MEMORANDUM OPINION Jeffrey A. Human, for petitioners. Kevin M. Murphy, for respondent. HOLMES, Judge: While working for her husband’s dentistry practice, Karen Cavaretta billed insurance companies for work […]
COMPREHENSIVE DESIGNERS INT’L, LTD. v. COMMISSIONER, 66 T.C. 348 (1976)
COMPREHENSIVE DESIGNERS INT’L, LTD. v. COMMISSIONER, 66 T.C. 348 (1976) COMPREHENSIVE DESIGNERS INTERNATIONAL, LTD., PETITIONER v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 8956-72.United States Tax Court. Filed May 26, 1976. On its Federal income tax return for fiscal 1967, petitioner claimed a foreign tax credit for its accrued United Kingdom tax liability by translating such […]
HIGGINS v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 140 (1951)
HIGGINS v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 140 (1951) MARK B. HIGGINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 23197.United States Tax Court. Promulgated January 19, 1951. Petitioner and his wife owned real estate in Pennsylvania by the entireties, and prior to 1946 he reported half of the income, and claimed half of […]
NEW CAPITAL HOTEL v. COMMR. OF INTERNAL REVENUE, 28 T.C. 706 (1957)
NEW CAPITAL HOTEL v. COMMR. OF INTERNAL REVENUE, 28 T.C. 706 (1957) NEW CAPITAL HOTEL, INC., PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 57299.United States Tax Court. Filed June 25, 1957. Petitioner lessor, an accrual basis taxpayer, entered into a lease contract in 1949 for a 10-year period, 1950 to 1959, inclusive, with a […]
BUCKWALTER v. COMMISSIONER OF INTERNAL REVENUE, 46 T.C. 805 (1966)
BUCKWALTER v. COMMISSIONER OF INTERNAL REVENUE, 46 T.C. 805 (1966) ESTATE OF ABRAHAM L. BUCKWALTER, DECEASED, JOSEPH A. BUCKWALTER, ABRAHAML. BUCKWALTER, JR., AND THE FIRST PENNSYLVANIA BANKING AND TRUST COMPANY,EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 4313-64.United States Tax Court. Filed September 29, 1966. 1. Unamortized portion of amount owed by decedent’s […]
CONSOL. PREMIUM IRON ORES v. COMMR. OF INTERNAL REV., 28 T.C. 127 (1957)
CONSOL. PREMIUM IRON ORES v. COMMR. OF INTERNAL REV., 28 T.C. 127 (1957) CONSOLIDATED PREMIUM IRON ORES LIMITED, ET AL.[fn*], PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket Nos. 47893, 54352, 54396.United States Tax Court. Filed April 23, 1957. [fn*] Proceedings of the following petitioners are consolidated herewith: Wm. R. Daley and F. Cassie Daley, Docket […]
WINTER REALTY CONSTR. v. COMMR. OF INTERNAL REVENUE, 2 T.C. 38 (1943)
WINTER REALTY CONSTR. v. COMMR. OF INTERNAL REVENUE, 2 T.C. 38 (1943) WINTER REALTY CONSTRUCTION CO., PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 107310.United States Tax Court. Promulgated June 9, 1943. 1. Prior to the taxable years here involved portions of certain properties owned by petitioner were condemned and taken for street widening. The […]
ESTATE OF WALKER v. COMMISSIONER OF INTERNAL REVENUE, 55 T.C. 522 (1970)
ESTATE OF WALKER v. COMMISSIONER OF INTERNAL REVENUE, 55 T.C. 522 (1970) ESTATE OF MARIAN H. WALKER, DECEASED, IRVIN C. WALKER AND ELSIE WALKERBARNES, CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket Nos. 6322-66, 1677-69, 360-70.United States Tax Court. Filed December 17, 1970. Decedent entered into an arrangement with a contractor in order to dispose […]