Full Texts + Case Briefs.

Watkins Salt Co. v. Commissioner, 47 B.T.A. 580 (1942): Deductibility of Settlement Payments as Business Expenses

November 24, 1942
International Utilities Corp. v. Commissioner, 1 T.C. 128 (1942): Deficit Credit for Undistributed Profits Tax

November 24, 1942
Katz v. Commissioner, 49 B.T.A. 146 (1943): Determining the Timing and Valuation of a Gift for Tax Purposes

November 24, 1942
Forrester A. Clark, 1943, 1 T.C. 660: Determining Basis in a Taxable Exchange When Prior Treatment Was Incorrect

November 20, 1942
Estate of Wheeler, 1 T.C. 401 (1943): Defining Partial Liquidation and Dividend Taxation

November 20, 1942
Forrester A. Clark v. Commissioner, 1943 Tax Court Memo 24 (1943): Determining Basis in a Taxable Exchange

November 20, 1942
Dr. Pepper Bottling Co. v. Commissioner, 1 T.C. 80 (1942): Corporate Dealings in Own Stock as Capital Transaction

November 19, 1942
C.C. Harmon v. Commissioner, 1 T.C. 40 (1942): Oklahoma Community Property Law and Worthless Royalty Deductions

November 18, 1942
Bassett v. Commissioner, 45 B.T.A. 113 (1941): Taxability of Stock Issued During Corporate Recapitalization

November 18, 1942
Seas Shipping Co. v. Commissioner, 1 T.C. 30 (1942): Accrual Method and Tax Exemption for Merchant Marine Act

November 17, 1942