34 T.C.M.

Volume 34 — Tax Court Memorandum

368 opinions

34 T.C.M. 1Calderazzo v. Commissioner (1975)
U.S. Tax Court
Held: Petitioner, Wilma Calderazzo, received liquidating distributions in 1966 in the total amount of $ 103,596.17 from two corporations in which she owned all the capital… Held: Petitioner, Wilma Calderazzo, received liquidating distributions in 1966 in the total amount of $ 103,596.17 from two corporations in which she owned all the capital stock. Since she failed to prove her basis in the stock the entire amount of the distributions is taxable as long-term capital gain.
34 T.C.M. 6Allied Inv. Credit Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 10Gill v. Commissioner (1975)
U.S. Tax Court
During 1965 and 1966 petitioner Jay R. Gill received numerous checks from the corporation of which he was president and 50 percent shareholder. Held: These expenses have not been adequately substantiated within the terms of sec. 274 and the accompanying regulations. During 1966 petitioner Jay R. Gill's compensation from the corporation was determined based upon checks payable to him. Held: Respondent's determination is upheld.
34 T.C.M. 18Cayuga Service, Inc. v. Commissioner (1975)
U.S. Tax Court
Interest-free advances were made by petitioner, a corporation, to VLA, VSD and YS corporations. Held: petitioner and the three corporations were controlled corporations within the purview of section 482, both at the time of the advances and for the years in issue, 1966 and 1967; (2) the advances determined to be nonarm's-length loans not investments; and (3) following B. Forman Company v. Commissioner, 453 F.2d 1144 (C.A. 2, 1972),…
34 T.C.M. 27Bronston v. Commissioner (1975)
U.S. Tax Court
B deducted certain expenditures made in 1964 which he alleged were made on behalf of wholly-owned corporation X to protect his own trade or business of being an independent… Held: B was not in the trade or business of being an independent motion picture producer. In 1964, B received $78,000 from X and Y corporations (both wholly-owned by B) which he reported as salary income. Respondent reclassified $58,000 of this amount as corporate distributions from X and Y corporations.
34 T.C.M. 32Hurd v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 35Price v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 37Miller v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 38Marcus Estate v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 42Weinstock v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 43Pugel v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 47Simonson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 51Petlow v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 54Parkside, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 62McLellan v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 69Lust v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 71Loinaz v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 78Kilpack v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 79Edison Club v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 100Jelm v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 104Quraishi v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 107Humphrey v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 110Heup v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 114Jackson v. Commissioner (1975)
U.S. Tax Court
Petitioner deducted $8,000 as a business loss for the foreclosure of a deed of trust on his house. Held: that petitioner is not entitled to the claimed loss because it was personal in nature. Held: that petitioner is not entitled to the claimed loss because it was personal in nature.
34 T.C.M. 115Hecht v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 117Estate of Rabe v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 122Ertegun v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 127Shiosaki v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 129Estate of Holdeen v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 203Louis v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 205Orchard v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 210Way Engineering Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 213Pickett v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 225Estate of Blissett v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 230Fong v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 233Fitch v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 235Beckley v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 241Whiting v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 242Allen v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 265Faloona v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 270Leatherman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 271Wilder v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 286Motion v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 287Graves v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 291Bugbee v. Commissioner (1975)
U.S. Tax Court
Petitioner advanced funds over a period of 2 years to enable one Billings to develop prospective business ventures. Held: Debtor-creditor relationship has been established.
34 T.C.M. 295Cadillac Textiles, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 310Brody v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 312Valley Title Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 314Ginaven v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 315Tapper v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 316Austin v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 317Fales v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 318Altobelli v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 319Gaines El v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 320Costello v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 321Albert Van Luit Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 326King v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 328Morgan v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 329Graham v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 331Lerner v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 332Estate of Baumberger v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 334Estate of Kurtzhalz v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 337Singer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 348Fox v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 354Williford v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 356Hagerty v. Comm'r (1975)
U.S. Tax Court
34 T.C.M. 360First Nat'l Bank v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 367Jones v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 368Paduano v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 371Johnson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 372Clouse v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 373Edwards v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 376Morrison v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 377Mann v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 384Pitchford's, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 387Deutsch v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 389Knight v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 392Marco S. Marinello Associates, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 400North Valley Metabolic Laboratories v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 406Perry Segura & Associates, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 409Thompson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 411Progressive Engineering, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 417Stretton v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 426Furr v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 433Furr v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 437Gordon v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 442Gettler v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 453Murphy v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 457Seppe v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 460Estate of McCracken v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 461Dumke v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 463Wilson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 467Werbianskyj v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 469Domenie v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 473Lamm v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 475Gurtman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 481Hankey v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 485De Conill v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 486Zervigon v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 487Balinsky v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 488Jones v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 493Estate of Bath v. Comm'r (1975)
U.S. Tax Court
34 T.C.M. 506Estate of Ballas v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 508Anderson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 516Dopp & Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 519Luten v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 521Patti v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 522Ostriker v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 524Mort v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 528Miller v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 530Snider v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 550Ramberg v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 554Millar v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 565Baer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 567Estate of Klein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 570Zaun v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 572Marquart v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 577Kenner v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 580Broughton v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 583Brown v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 586Esson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 587Fredette v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 590ESTATE OF DE ROSSETT v. COMMISSIONER (1975)
U.S. Tax Court
34 T.C.M. 595Gowan v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 597Harris v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 601Salmon v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 604Diemer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 606Oliver v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 608Hardee v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 610Burdette v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 613Watts v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 615Jernigan v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 619Wallace v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 623Withington v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 626Byram v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 628Mirow v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 631Estate of Dean v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 639Goldman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 644Kenerly v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 646Fugit v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 648Estate of Hall v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 669Grudberg v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 675Nakayama v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 680Cole v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 682Klein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 685Preseault v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 688Merrill v. Comm'r (1975)
U.S. Tax Court
34 T.C.M. 691Swofford v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 695T. H. Campbell & Bros., Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 697Kittle v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 700Clay v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 703Santoro v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 704Smith v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 707Nitzberg v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 710Jove v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 714Deseret News Publishing Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 718Hollander v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 722Marcus v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 726Barksdale v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 727Helmer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 731McCrevan v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 733Colombo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 737Estate of Besag v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 740Nemeth v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 742La Fontaine v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 744Lemelin v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 746Schoen v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 747Bisson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 749Pappas v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 751Howard v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 753Saitta v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 755Barocas v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 758Estate of Agnew v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 763Stryjewski v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 766Lohr v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 768Turpin v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 771Dein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 773Ferrill v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 776Lancer Clothing Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 783Evans v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 786St. Joseph Bank & Trust Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 788Hendershot & Smith, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 791Matarese v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 798Patmon, Young & Kirk Professional Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 800Estate of Bachman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 804Potito v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 814Saukerson v. Commissioner (1975)
U.S. Tax Court
Petitioner, a waitress, failed to keep records of her cash tips during 1969. Held, respondent's determination of additional income is sustained.
34 T.C.M. 817Wood v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 822Luna v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 824Dunn v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 827Essrig v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 830Feinstein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 834Guenther v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 839Lindemood v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 841De Pasquale v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 844Keogh v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 852J. F. Stevenhagen Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 860Balunas v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 861Valente v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 867Widzowski v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 868Karsten v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 872Satterfield v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 875Kingsbury v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 880Solbar Eastern Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 886Del Rey Fraternity, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 888Estate of Stoddard v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 898Burton v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 910Waterman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 912Biesenbach v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 914Bryant v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 915Majeske v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 916Winn v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 922Club View Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 924W. L. Mead, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 933Estate of De Vos v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 942Ernst v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 944Jenkins v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 948Auerbach v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 951Frazier v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 965Snyder v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 975Sutton v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 976Hayes v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 982Estate of Butscher v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 985Hunsaker v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 992Grace v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 993Scheidelman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 996Nitzberg v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 998William E. Davis & Sons, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1006Berg v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1007Coastal Electric Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1009Womack v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1010Davidson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1011Nicewander v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1021Sonel Research & Dev. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1023Wade v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1025Pasadena Golf Course, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1030Merchants Nat'l Bank v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1034Hawley v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1035Faraone v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1036Johnson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1043Conner v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1046Di Lando v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1054Brinker v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1056Johnson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1057Schiavone v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1063Strocchi v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1066Bond Bilt Constr. Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1071Estate of Conard v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1074Estate of Spalding v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1077Devine v. Comm'r (1975)
U.S. Tax Court
34 T.C.M. 1085Pleasant Hills, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1088Bernstein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1089Forni v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1094Silverman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1096Ende v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1103Stevenson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1110Cabrera v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1113Estate of Klein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1116Pereira v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1118Waste Disposal, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1131Trautwein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1134Cooper v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1138Miller v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1139Jackson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1143Wolman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1146Schwartz v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1151Russo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1159Stinson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1163Gwinner v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1164Fawcett v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1171Kolb v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1176Holman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1181Colasurdo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1187Middlebrooks v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1192Harris v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1198Tautolo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1201Demkowicz v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1207Miller v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1214Mackey's, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1218Allied Tube & Conduit Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1227De Fabo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1230Karon Corp. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1232Szegvari v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1235Yates Motor Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1237Maloney v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1242B. T. Fooks, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1250Marineland of the Pacific, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1254Rogers v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1258Feneley v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1261Bunje v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1262Thakkar v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1267Lysek v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1283Holbrook v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1287Brooks v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1290Motor Fuel Carriers, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1298Liang v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1307Hill v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1312Fehland v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1315Jackson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1321Anderson v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1326Walker v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1329Panzer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1332Joe Coker Pontiac, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1335Dorman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1338Boyle v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1353Atwood v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1354Holloman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1357Crocker v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1359Valley Paperback Mfrs., Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1361Merlite Industries, Inc. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1366Lanning v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1367Smith v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1371Hindman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1373Barlow v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1377Murphey v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1379Connolly v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1386Caligiuri v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1396Cooper v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1397Pappas v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1399Clippinger v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1400Henry Miller Spring & Mfg. Co. v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1421Roberts v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1423Conron v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1426Antzoulatos v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1429Estate of Connelly v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1433O'Brien v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1435McCoy v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1437Handelman v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1439Mamay v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1441Estate of Salsbury v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1455Gripentrog v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1462Armstrong v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1468Sherry v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1472Mancebo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1474Smith v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1476Estate of Leidy v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1480Gerardo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1485Ahlegian v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1488Hansen v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1490Estate of Kirkpatrick v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1501Lovitt v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1502Leyland v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1507Rittenhouse v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1524Stroope v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1525Meyer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1529Reinhard v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1532Malawer v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1536Bouck v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1537Kingsbury v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1539Goldstein v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1541Miller v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1550Vogler v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1551Kaczmarek v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1555Reeder v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1558Olsen v. Commissioner (1975)
U.S. Tax Court
Petitioner traveled from his home to his jobsite in his automobile and carried tools of his trade in the trunk of the automobile. Held: petitioner is not entitled to deduct the cost of traveling to and from his jobsite. Held,further, petitioner is not entitled to deduct miscellaneous expenses for failure to substantiate.
34 T.C.M. 1562Miller v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1564Martin v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1568Oury v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1572Schrader v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1577Shaw v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1578Gallo v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1579Burch v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1581Marsellus v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1585Davenport v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1588Davis v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1593Cecere v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1600Taranto v. Commissioner (1975)
U.S. Tax Court
34 T.C.M. 1602Bolton v. Commissioner (1975)
U.S. Tax Court
In addition to being employed as a salesman, petitioner conducted a scrap metal business during the years 1965 through 1969. During 1968 petitioner also raised and sold hogs. Held: respondent's determinations of omitted income for each of the years 1965 through 1969 are not arbitrary and excessive.