Category: United States Tax Court Opinions

DANIELSON v. COMMISSIONER OF INTERNAL REVENUE, 50 T.C. 782 (1968) CARL L. DANIELSON AND PAULINE S. DANIELSON, ET AL.,[fn1] PETITIONERS v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket Nos. 1779-63, 5489-63, 344-64, 473-64.United States Tax Court. Filed August 29, 1968. [fn1] The proceedings of the following petitioners are consolidated herewith: Helen P. Sherman, docket No. 5489-63; Estate […]

HENDRICKS v. COMMISSIONER OF INTERNAL REVENUE, 51 T.C. 235 (1968) WALTER E. HENDRICKS AND DEMA P. HENDRICKS, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 149-67.United States Tax Court. Filed November 12, 1968. During the taxable year 1963 the petitioners sold certain stock short. On December 27 and 30 of that year their broker, at […]

THOMPSON v. COMMISSIONER OF INTERNAL REVENUE, 6 T.C. 285 (1946) GEORGE F. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 5868.United States Tax Court. Promulgated February 28, 1946. 1. Deductions for travel to and meals and lodging in the place where petitioner conducted his only business,held not allowable, the expenditures not having been incurred […]

JONES v. COMMISSIONER OF INTERNAL REVENUE, 54 T.C. 734 (1970) LLOYD G. JONES AND MARILYN A. JONES, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket Nos. 5296-65, 2167-68.United States Tax Court. Filed April 8, 1970. Pursuant to an incentive program maintained by his employer, Mobil, petitioner was granted a 3-year release from status as an active […]

DARLING v. COMMISSIONER OF INTERNAL REVENUE, 43 T.C. 520 (1965) JAMES L. DARLING AND MARION C. DARLING, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket No. 94949.United States Tax Court. Filed January 29, 1965. CHARITABLE DEDUCTION — REMAINDER INTERESTS. — Petitioners conveyed to a private trustee remainder interests in improved real property, retaining unto themselves for […]

ESTATE OF RICHARDSON v. COMMR. OF INTERNAL REV., 89 T.C. 1193 (1987) ESTATE OF WALTER E. RICHARDSON, JR., JEAN REICH RICHARDSON WILLIAMS ANDWALTER E. RICHARDSON III, COEXECUTORS, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 34028-85.United States Tax Court. Filed December 21, 1987. Estimated interest payable on Federal estate tax and State inheritance tax, and on […]

ROSENSTEIN v. COMMISSIONER OF INTERNAL REVENUE, 32 T.C. 230 (1959) STANLEY AND EVELYN ROSENSTEIN, ET AL.,[fn1] PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 63192.United States Tax Court. Filed April 28, 1959. [fn1] Proceedings of the following petitioners were consolidated herewith for trial: Harry and Eve Rosenstein, Docket No. 63193; Louis and Sylvia Rosenstein, Docket […]

LAUINGER v. COMMISSIONER OF INTERNAL REVENUE, 31 T.C. 934 (1959) JOSEPH F. LAUINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 63098.United States Tax Court. Filed January 30, 1959. Held, petitioner realized unreported income for 1947 in the amount of the cash surrender value of a retirement income life insurance policy transferred to him on […]

ESTATE OF MUELLER v. COMMISSIONER OF INTERNAL REVENUE, 107 T.C. 189 (1996) ESTATE OF BESSIE I. MUELLER, DECEASED, JOHN S. MUELLER, PERSONALREPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 2733-90.United States Tax Court. Filed November 5, 1996. R determined a deficiency in P’s estate tax liability. P claims that it is entitled to equitable […]

LIAS v. COMMISSIONER OF INTERNAL REVENUE, 24 T.C. 280 (1955) WILLIAM G. LIAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.WILLIAM G. LIAS AND ALICE B. LIAS, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket Nos. 27264, 27762.United States Tax Court. Filed May 26, 1955. On the facts, held: 1. Petitioner’s net income for the taxable years in […]