CitationNew Capital Hotel, Inc. v. Commissioner, 28 T.C. 706, 1957 U.S. Tax Ct. LEXIS 151 (T.C. 1957) Brief Fact Summary.…
CitationSpring City Foundry Co. v. Commissioner, 292 U.S. 182, 54 S. Ct. 644, 78 L. Ed. 1200, 1934 U.S. LEXIS…
CitationVander Poel, Francis & Co. v. Commissioner, 8 T.C. 407, 1947 U.S. Tax Ct. LEXIS 271 (T.C. 1947) Brief Fact…
CitationCathcart v. Commissioner, 1977 Tax Ct. Memo LEXIS 113, T.C. Memo 1977-328, 36 T.C.M. (CCH) 1321, T.C.M. (RIA) 770328 (T.C.…
CitationComm’r v. Boylston Mkt. Ass’n, 131 F.2d 966, 1942 U.S. App. LEXIS 3004, 42-2 U.S. Tax Cas. (CCH) P9820, 30…
CitationHornung v. Commissioner, 47 T.C. 428, 1967 U.S. Tax Ct. LEXIS 153 (T.C. 1967) Brief Fact Summary. Petitioner is a…
CitationCowden v. Commissioner, 289 F.2d 20, 1961 U.S. App. LEXIS 4850, 61-1 U.S. Tax Cas. (CCH) P9382, 7 A.F.T.R.2d (RIA)…
CitationWilliams v. Commissioner, 28 T.C. 1000, 1957 U.S. Tax Ct. LEXIS 115 (T.C. 1957) Brief Fact Summary. Petitioners are in…
CitationKahler v. Comm’r, 18 T.C. 31, 1952 U.S. Tax Ct. LEXIS 229 (T.C. Apr. 4, 1952) Brief Fact Summary. The…
CitationComm’r v. Tellier, 383 U.S. 687, 86 S. Ct. 1118, 16 L. Ed. 2d 185, 1966 U.S. LEXIS 2912, 66-1…