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  2. Davis v. Commissioner (constructive receipt) - Wikipedia

    en.wikipedia.org/wiki/Davis_v._Commissioner...

    The Tax court had to decide whether the taxpayer had the ability receive the check or whether she faced "substantial limitations" on this ability as a result of the circumstances. The Tax Court noted prior decisions that held a taxpayer to have constructively received funds as of the time of attempted delivery when the taxpayer made a decision ...

  3. Carpenter v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Carpenter_v._Commissioner

    Carpenter v. Commissioner, T.C. Memo. 1966-228 (1966) was a case decided by the United States Tax Court. [1] Carpenter v. Commissioner addressed the issue of whether a husband and wife could deduct the aggregate fair market value of the wife’s engagement ring from their income tax return, as a casualty loss under §165(a) and (c)(3) of the Internal Revenue Code of 1954, [2] after the husband ...

  4. Turner v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Turner_v._Commissioner

    It seems proper that a substantial amount should [*4] be included in their income for 1948 on account of the winning of the tickets. The problem of arriving at a proper fair figure for this purpose is difficult. The evidence to assist is meager, perhaps unavoidably so. The Court, under such circumstances, must arrive at some figure and has done so.

  5. Jenkins v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Jenkins_v._Commissioner

    In Jenkins v.Commissioner, T.C. Memo 1983-667 (U.S. Tax Court Memos 1983), [1] the U.S. Tax Court held that the payments Conway Twitty, a country singer, made to investors in a defunct restaurant business known as "Twitty Burger, Inc." were deductible under § 162 of the Internal Revenue Code [2] as ordinary and necessary business expenses of petitioner's business as a country music performer.

  6. Commissioner v. Banks - Wikipedia

    en.wikipedia.org/wiki/Commissioner_v._Banks

    Commissioner v. Banks, 543 U.S. 426 (2005), together with Commissioner v.Banaitis, was a case decided before the Supreme Court of the United States, dealing with the issue of whether the portion of a money judgment or settlement paid to a taxpayer's attorney under a contingent-fee agreement is income to the taxpayer for federal income tax purposes.

  7. Gitlitz v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Gitlitz_v._Commissioner

    Justice Thomas wrote the decision of the Court which reversed the Court of Appeals. He wrote that excluded discharged debt is an "item of income", [4] which passes through to shareholders and increases their basis in an S corporation's stock and that pass-through is performed before the reduction of an S corporation's tax attributes. He wrote ...

  8. United States Tax Court - Wikipedia

    en.wikipedia.org/wiki/United_States_Tax_Court

    President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.. The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 [4] [5] (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation.

  9. Quill Corp. v. North Dakota - Wikipedia

    en.wikipedia.org/wiki/Quill_Corp._v._North_Dakota

    Quill Corp. v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling, since overturned, concerning use tax.The decision effectively prevented states from collecting any sales tax from retail purchases made over the Internet or other e-Commerce route unless the seller had a physical presence in the state.