JIN LONG PAN AND BAO QIONG CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court), 101 T.C.M. (CCH) 1177, T.C.M. (RIA) 2011-040, 2011 RIA TC Memo 2011-040 (Cite as: T.C. Memo. 2011-40, 2011 WL 597992 (US Tax Court)) No. 23497-07. February 14, 2011. Robert Nizewitz (specially recognized) and Stephen K. Seung, for...
Merkin v. Commissioner of Internal Revenue (2008)
MICHAEL N. AND BARBARA J. MERKIN, Petitioners, v. COMMISSIONER of INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 2008-146, 95 T.C.M. (CCH) 1576, T.C.M. (RIA) 2008-146, 2008 RIA TC Memo 2008-146, 2008 WL 2316491 (US Tax Court) (Cite as: T.C. Memo. 2008-146, 2008 WL 2316491 (US Tax Court)) No. 766-06. June 5, 2008. Background: Taxpayers petitioned for redetermination of federal...
Castagnetta v. Commissioner of Internal Revenue (2006)
JAMES CASTAGNETTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court. T.C. Summ.Op. 2006-24, 2006 WL 325833 (U.S.Tax Ct.) (Cite as: T.C. Summ. Op. 2006-24, 2006 WL 325833 (U.S.Tax Ct.)) No. 22132-03S. February 13, 2006. James Castagnetta, pro se. Frank J. Jackson, for respondent. PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS...
Huntington v. Commissioner of Internal Revenue (1937)
SAMUEL L. HUNTINGTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Board of Tax Appeals. 35 B.T.A. 835 (1937) Docket No. 78916. Promulgated April 2, 1937. J. W. Davern, Esquire, for the petitioner. I. Graff, Esquire, for the respondent. The respondent determined a deficiency in petitioner’s income tax for the year 1932 in the amount of $6,965.55. He also added a fraud...
Droge v. Commissioner of Internal Revene (1937)
CHRISTIAN H. DROGE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Board of Tax Appeals. 35 B.T.A. 829 (1937) Docket No. 79632. Promulgated April 2, 1937. Hugh Satterlee, Esquire, William R. Green, Jr., Esquire, and I. Herman Sher, Esquire, for the petitioner. I. Graff, Esquire, for the respondent. The respondent determined a deficiency in the income tax of petitioner for the year...
Eisner v. Macomber (1920)
EISNER, Internal Revenue Collector, v. MACOMBER. Supreme Court of the United States 252 U.S. 189, 40 S.Ct. 189, 64 L.Ed. 521, 9 A.L.R. 1570, 1 USTC (CCH) ¶32, 3 A.F.T.R. (P-H) 3020, 1920-3 C.B. 25, 1920 U.S. LEXIS 1605 No. 318. Argued April 16, 1919. Restored to Docket for Reargument, May 19, 1919. Reargued October 17 and 20, 1919. Decided March 8, 1920. Mr. Assistant Attorney General Frierson...
Towne v. Eisner (1918)
TOWNE v. EISNER, Collector of United States Internal Revenue for the Third District of the State of New York. Supreme Court of the United States 245 U.S. 418, 38 S.Ct. 158, 62 L.Ed. 372, L.R.A. 1918D, 254, 1 USTC ¶ 14, 3 A.F.T.R. 2959 No. 563. Argued December 12, 1917. Decided January 7, 1918. In Error to the District Court of the United States for the Southern District of New York. Action by...
Towne v. Eisner (1917)
TOWNE v. EISNER, Internal Revenue Collector. District Court, Southern District New York. 242 F. 702, 1 A.F.T.R. 811 June 15, 1917. At Law. Action by Henry R. Towne against Max Eisner, Collector of United States Internal Revenue for the Third District of the State of New York. On demurrer to the complaint. Demurrer sustained. Louis H. Porter, of New York City, for plaintiff. H. Snowden Marshall, U...