Volume 49

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Reports of the United States Tax Court (T.C.)

Wilson v. Commissioner

Date Filed: October 16th, 1967

Citations: 49 T.C. 1, 1967 U.S. Tax Ct. LEXIS 30

Docket Number: Docket No. 632-66

Wilkinson v. Commissioner

Date Filed: October 17th, 1967

Citations: 49 T.C. 4, 1967 U.S. Tax Ct. LEXIS 29

Docket Number: Docket Nos. 3025-63, 3066-63, 3067-63

State Fish Corp. v. Commissioner

Date Filed: October 20th, 1967

Citations: 49 T.C. 13, 1967 U.S. Tax Ct. LEXIS 28

Docket Number: Docket No. 1042-65

Duke Power Co. v. Commissioner

Date Filed: October 24th, 1967

Citations: 49 T.C. 14, 1967 U.S. Tax Ct. LEXIS 26

Docket Number: Docket No. 45862

Casco Products Corp. v. Commissioner

Date Filed: October 24th, 1967

Citations: 49 T.C. 32, 1967 U.S. Tax Ct. LEXIS 27

Docket Number: Docket No. 3129-65

Gunn v. Commissioner

Date Filed: October 26th, 1967

Citations: 49 T.C. 38, 1967 U.S. Tax Ct. LEXIS 25

Docket Number: Docket No. 5283-64

Lambert v. Commissioner

Date Filed: October 31st, 1967

Citations: 49 T.C. 57, 1967 U.S. Tax Ct. LEXIS 24

Docket Number: Docket No. 7118-65

Lambert v. Commissioner

Date Filed: October 31st, 1967

Citations: 49 T.C. 57

Docket Number: Docket No. 7118-65

Kunsman v. Commissioner

Date Filed: November 2nd, 1967

Citations: 49 T.C. 62, 1967 U.S. Tax Ct. LEXIS 22

Docket Number: Docket No. 5399-65

H. B. Zachry Co. v. Commissioner

Date Filed: November 2nd, 1967

Citations: 49 T.C. 73, 27 Oil & Gas Rep. 821, 1967 U.S. Tax Ct. LEXIS 23

Docket Number: Docket No. 903-66

Olson v. Commissioner

Date Filed: November 6th, 1967

Citations: 49 T.C. 84, 1967 U.S. Tax Ct. LEXIS 21

Docket Number: Docket Nos. 1713-65, 1714-65, 1715-65, 1716-65, 3328-65

Crane v. Commissioner

Date Filed: November 17th, 1967

Citations: 49 T.C. 85, 1967 U.S. Tax Ct. LEXIS 20

Docket Number: Docket Nos. 4784-65, 4785-65

Anbaco-Emig Corp. v. Commissioner

Date Filed: November 22nd, 1967

Citations: 49 T.C. 100, 1967 U.S. Tax Ct. LEXIS 19

Docket Number: Docket No. 4032-65

Damon v. Commissioner

Date Filed: November 27th, 1967

Citations: 49 T.C. 108, 1967 U.S. Tax Ct. LEXIS 18

Docket Number: Docket Nos. 2820-64, 2851-64

Pozzi v. Commissioner

Date Filed: November 28th, 1967

Citations: 49 T.C. 119, 1967 U.S. Tax Ct. LEXIS 16

Docket Number: Docket No. 7074-65

Swofford v. Commissioner

Date Filed: November 28th, 1967

Citations: 49 T.C. 128, 1967 U.S. Tax Ct. LEXIS 17

Docket Number: Docket No. 3793-66

Pozzi v. Commissioner

Date Filed: November 28th, 1967

Citations: 49 T.C. 119

Docket Number: Docket No. 7074-65

Rudie v. Commissioner

Date Filed: November 29th, 1967

Citations: 49 T.C. 131, 1967 U.S. Tax Ct. LEXIS 15

Docket Number: Docket No. 6032-65

Pardee v. Commissioner

Date Filed: December 1st, 1967

Citations: 49 T.C. 140, 1967 U.S. Tax Ct. LEXIS 14

Docket Number: Docket No. 7249-65

Consolidated-Hammer Dry Plate & Film Co. v. Commissioner

Date Filed: December 6th, 1967

Citations: 49 T.C. 153, 1967 U.S. Tax Ct. LEXIS 13

Docket Number: Docket No. 1872-64

Armanco Productions, Inc. v. Commissioner

Date Filed: December 8th, 1967

Citations: 49 T.C. 174, 1967 U.S. Tax Ct. LEXIS 12

Docket Number: Docket No. 5013-65

Woodbury v. Commissioner

Date Filed: December 12th, 1967

Citations: 49 T.C. 180, 1967 U.S. Tax Ct. LEXIS 11

Docket Number: Docket Nos. 4352-65, 4353-65, 4354-65

Duttenhofer v. Commissioner

Date Filed: December 13th, 1967

Citations: 49 T.C. 200, 1967 U.S. Tax Ct. LEXIS 9

Docket Number: Docket No. 4081-66

Porter v. Commissioner

Date Filed: December 13th, 1967

Citations: 49 T.C. 207, 1967 U.S. Tax Ct. LEXIS 10

Docket Number: Docket Nos. 2084-66, 2085-66

Eaton v. Commissioner

Date Filed: December 14th, 1967

Citations: 49 T.C. 227, 1967 U.S. Tax Ct. LEXIS 8

Docket Number: Docket Nos. 4486-67, 4497-67

Thompson v. Commissioner

Date Filed: December 15th, 1967

Citations: 49 T.C. 230, 1967 U.S. Tax Ct. LEXIS 7

Docket Number: Docket No. 879-66

Central Foundry Co. v. Commissioner

Date Filed: December 18th, 1967

Citations: 49 T.C. 234, 1967 U.S. Tax Ct. LEXIS 6

Docket Number: Docket No. 946-65

Central Foundry Co. v. Commissioner

Date Filed: December 18th, 1967

Citations: 49 T.C. 234

Docket Number: Docket No. 946-65

Griffin v. Commissioner

Date Filed: December 19th, 1967

Citations: 49 T.C. 253, 1967 U.S. Tax Ct. LEXIS 5

Docket Number: Docket No. 3487-65

Nock v. Commissioner

Date Filed: December 26th, 1967

Citations: 49 T.C. 263, 1967 U.S. Tax Ct. LEXIS 4

Docket Number: Docket No. 7258-65

Ft. Howard Paper Co. v. Commissioner

Date Filed: December 27th, 1967

Citations: 49 T.C. 275, 1967 U.S. Tax Ct. LEXIS 3

Docket Number: Docket No. 3127-65

Baertschi v. Commissioner

Date Filed: December 29th, 1967

Citations: 49 T.C. 289, 1967 U.S. Tax Ct. LEXIS 1

Docket Number: Docket No. 2186-66

Bushnell v. Commissioner

Date Filed: December 29th, 1967

Citations: 49 T.C. 296, 1967 U.S. Tax Ct. LEXIS 2

Docket Number: Docket No. 2264-65

Keck v. Commissioner

Date Filed: January 2nd, 1968

Citations: 49 T.C. 313, 1968 U.S. Tax Ct. LEXIS 199

Docket Number: Docket Nos. 5326-65, 5327-65

Johnson v. Commissioner

Date Filed: January 3rd, 1968

Citations: 49 T.C. 324, 1968 U.S. Tax Ct. LEXIS 198

Docket Number: Docket No. 2303-65

Johnson v. Commissioner

Date Filed: January 3rd, 1968

Citations: 49 T.C. 324

Docket Number: Docket No. 2303-65

Orenduff v. Commissioner

Date Filed: January 4th, 1968

Citations: 49 T.C. 329, 1968 U.S. Tax Ct. LEXIS 197

Docket Number: Docket No. 969-66

Osrow v. Commissioner

Date Filed: January 11th, 1968

Citations: 49 T.C. 333, 1968 U.S. Tax Ct. LEXIS 196

Docket Number: Docket Nos. 160-66, 185-66

Hollywood Baseball Asso. v. Commissioner

Date Filed: January 15th, 1968

Citations: 49 T.C. 338, 1968 U.S. Tax Ct. LEXIS 194

Docket Number: Docket No. 93647

West Coast Ice Co. v. Commissioner

Date Filed: January 15th, 1968

Citations: 49 T.C. 345, 1968 U.S. Tax Ct. LEXIS 195

Docket Number: Docket No. 6422-65

Leventis v. Commissioner

Date Filed: January 17th, 1968

Citations: 49 T.C. 353, 1968 U.S. Tax Ct. LEXIS 192

Docket Number: Docket Nos. 2834-67, 2835-67

Turner v. Commissioner

Date Filed: January 17th, 1968

Citations: 49 T.C. 356, 1968 U.S. Tax Ct. LEXIS 193

Docket Number: Docket Nos. 1019-66, 1032-66

Western Oaks Bldg. Corp. v. Commissioner

Date Filed: January 22nd, 1968

Citations: 49 T.C. 365, 1968 U.S. Tax Ct. LEXIS 191

Docket Number: Docket Nos. 421-66, 422-66, 423-66

Woodward v. Commissioner

Date Filed: January 23rd, 1968

Citations: 49 T.C. 377, 1968 U.S. Tax Ct. LEXIS 189

Docket Number: Docket Nos. 4363-65, 4364-65

Zolnay v. Commissioner

Date Filed: January 23rd, 1968

Citations: 49 T.C. 389, 1968 U.S. Tax Ct. LEXIS 190

Docket Number: Docket No. 4312-65

Zolnay v. Commissioner

Date Filed: January 23rd, 1968

Citations: 49 T.C. 389, 1968 U.S. Tax Ct. LEXIS 190

Docket Number: Docket No. 4312-65

Waltham Netoco Theatres, Inc. v. Commissioner

Date Filed: January 24th, 1968

Citations: 49 T.C. 399, 1968 U.S. Tax Ct. LEXIS 187

Docket Number: Docket No. 5642-65

Wilson v. Commissioner

Date Filed: January 24th, 1968

Citations: 49 T.C. 406, 1968 U.S. Tax Ct. LEXIS 188

Docket Number: Docket No. 5387-65

Gittens v. Commissioner

Date Filed: January 25th, 1968

Citations: 49 T.C. 419, 1968 U.S. Tax Ct. LEXIS 185

Docket Number: Docket No. 6783-65

Moore Trust v. Commissioner

Date Filed: January 25th, 1968

Citations: 49 T.C. 430, 1968 U.S. Tax Ct. LEXIS 186

Docket Number: Docket No. 6785-65

Miller Bros. Electric, Inc. v. Commissioner

Date Filed: January 31st, 1968

Citations: 49 T.C. 446, 1968 U.S. Tax Ct. LEXIS 183

Docket Number: Docket No. 6431-65

Lurkins v. Commissioner

Date Filed: January 31st, 1968

Citations: 49 T.C. 452, 1968 U.S. Tax Ct. LEXIS 184

Docket Number: Docket No. 4339-67

Clark Trust v. Commissioner

Date Filed: February 5th, 1968

Citations: 49 T.C. 456, 1968 U.S. Tax Ct. LEXIS 182

Docket Number: Docket No. 101-66

Feingold v. Commissioner

Date Filed: February 7th, 1968

Citations: 49 T.C. 461, 1968 U.S. Tax Ct. LEXIS 180

Docket Number: Docket No. 6992-65

Budd v. Commissioner

Date Filed: February 7th, 1968

Citations: 49 T.C. 468, 1968 U.S. Tax Ct. LEXIS 181

Docket Number: Docket No. 5254-65

Smith v. Commissioner

Date Filed: February 14th, 1968

Citations: 49 T.C. 476, 1968 U.S. Tax Ct. LEXIS 179

Docket Number: Docket No. 1502-66

Smith v. Commissioner

Date Filed: February 14th, 1968

Citations: 49 T.C. 476

Docket Number: Docket No. 1502-66

Miller v. Commissioner

Date Filed: February 19th, 1968

Citations: 49 T.C. 484, 1968 U.S. Tax Ct. LEXIS 177

Docket Number: Docket No. 5977-65

Michigan Chemical Corp. v. Renegotiation Bd.

Date Filed: February 19th, 1968

Citations: 49 T.C. 488, 1968 U.S. Tax Ct. LEXIS 178

Docket Number: Docket No. 1025-R.

Miller v. Commissioner

Date Filed: February 19th, 1968

Citations: 49 T.C. 484

Docket Number: Docket No. 5977-65

Hutson v. Commissioner

Date Filed: February 20th, 1968

Citations: 49 T.C. 495, 1968 U.S. Tax Ct. LEXIS 174

Docket Number: Docket No. 3719-66

Forrester v. Commissioner

Date Filed: February 20th, 1968

Citations: 49 T.C. 499, 1968 U.S. Tax Ct. LEXIS 175

Docket Number: Docket No. 2376-66

Perry v. Commissioner

Date Filed: February 20th, 1968

Citations: 49 T.C. 508, 1968 U.S. Tax Ct. LEXIS 176

Docket Number: Docket Nos. 6401-66, 6402-66

Gerstacker v. Commissioner

Date Filed: February 21st, 1968

Citations: 49 T.C. 522, 1968 U.S. Tax Ct. LEXIS 173

Docket Number: Docket No. 4967-65

Spiegel v. Commissioner

Date Filed: February 23rd, 1968

Citations: 49 T.C. 527, 1968 U.S. Tax Ct. LEXIS 172

Docket Number: Docket No. 3326-65

Downs v. Comm'r

Date Filed: February 27th, 1968

Citations: 49 T.C. 533, 157 U.S.P.Q. (BNA) 122, 1968 U.S. Tax Ct. LEXIS 171

Docket Number: Docket No. 3026-64

Lots, Inc. v. Commissioner

Date Filed: February 28th, 1968

Citations: 49 T.C. 541, 29 Oil & Gas Rep. 343, 1968 U.S. Tax Ct. LEXIS 170

Docket Number: Docket Nos. 3059-65, 3060-65

Kroll v. Commissioner

Date Filed: February 29th, 1968

Citations: 49 T.C. 557, 1968 U.S. Tax Ct. LEXIS 167

Docket Number: Docket No. 139-66

Reisman v. Commissioner

Date Filed: February 29th, 1968

Citations: 49 T.C. 570, 1968 U.S. Tax Ct. LEXIS 168

Docket Number: Docket Nos. 2809-63, 5258-65

Malone & Hyde, Inc. v. Commissioner

Date Filed: February 29th, 1968

Citations: 49 T.C. 575, 1968 U.S. Tax Ct. LEXIS 169

Docket Number: Docket No. 5969-65

Malone & Hyde, Inc. v. Commissioner

Date Filed: February 29th, 1968

Citations: 49 T.C. 575

Docket Number: Docket No. 5969-65

Hite v. Commissioner

Date Filed: March 5th, 1968

Citations: 49 T.C. 580, 1968 U.S. Tax Ct. LEXIS 166

Docket Number: Docket No. 3404-65

Estate of Hite v. Commissioner

Date Filed: March 5th, 1968

Citations: 49 T.C. 580

Docket Number: Docket No. 3404-65

Felman v. Commissioner

Date Filed: March 11th, 1968

Citations: 49 T.C. 599, 1968 U.S. Tax Ct. LEXIS 165

Docket Number: Docket No. 6107-65

Dorsey v. Commissioner

Date Filed: March 15th, 1968

Citations: 49 T.C. 606, 1968 U.S. Tax Ct. LEXIS 163

Docket Number: Docket Nos. 3149-65, 6569-65, 6594-65, 6809-65, 6994-65, 7061-65, 206-66, 274-66, 314-66, 439-66, 444-66, 532-66, 570-66, 1317-66, 1319-66, 1440-66, 1441-66, 1787-66, 1872-66, 5878-66, 5879-66, 5887-66, 6164-66

Sapson v. Comm'r

Date Filed: March 15th, 1968

Citations: 49 T.C. 636, 1968 U.S. Tax Ct. LEXIS 164

Docket Number: Docket No. 695-66

Dorsey v. Commissioner

Date Filed: March 15th, 1968

Citations: 49 T.C. 606

Docket Number: Docket Nos. 3149-65, 6569-65, 6594-65, 6809-65, 6994-65, 7061-65, 206-66, 274-66, 314-66, 439-66, 444-66, 532-66, 570-66, 1317-66, 1319-66, 1440-66, 1441-66, 1787-66, 1872-66, 5878-66, 5879-66, 5887-66, 6164-66

Oswald v. Commissioner

Date Filed: March 18th, 1968

Citations: 49 T.C. 645, 1968 U.S. Tax Ct. LEXIS 162

Docket Number: Docket No. 6301-66

Oswald v. Commissioner

Date Filed: March 18th, 1968

Citations: 49 T.C. 645

Docket Number: Docket No. 6301-66

C. M. Gooch Lumber Sales Co. v. Commissioner

Date Filed: March 21st, 1968

Citations: 49 T.C. 649, 1968 U.S. Tax Ct. LEXIS 161

Docket Number: Docket No. 403-66

Rivers v. Commissioner

Date Filed: March 22nd, 1968

Citations: 49 T.C. 663, 1968 U.S. Tax Ct. LEXIS 160

Docket Number: Docket No. 6990-65

Modern Life & Acci. Ins. Co. v. Commissioner

Date Filed: March 25th, 1968

Citations: 49 T.C. 670, 1968 U.S. Tax Ct. LEXIS 159

Docket Number: Docket No. 3501-65

Price v. Commissioner

Date Filed: March 26th, 1968

Citations: 49 T.C. 676, 1968 U.S. Tax Ct. LEXIS 158

Docket Number: Docket No. 6949-65

Lewis v. Commissioner

Date Filed: March 27th, 1968

Citations: 49 T.C. 684, 1968 U.S. Tax Ct. LEXIS 156

Docket Number: Docket No. 6848-65

Howkins v. Commissioner

Date Filed: March 27th, 1968

Citations: 49 T.C. 689, 1968 U.S. Tax Ct. LEXIS 157

Docket Number: Docket No. 3563-65

Marquis v. Commissioner

Date Filed: March 29th, 1968

Citations: 49 T.C. 695, 1968 U.S. Tax Ct. LEXIS 155

Docket Number: Docket No. 3298-66