Full Texts + Case Briefs.

Estate of Robinson v. Commissioner, 1 T.C. 19 (1942): Charitable Deduction for Trusts Benefiting Needy Relatives

November 13, 1942
Rosenzweig v. Commissioner, 1 T.C. 24 (1942): Determining Taxable Income from Copyright Infringement Settlement

November 13, 1942
Eaton Paper Corp. v. Commissioner, 1 T.C. 1 (1942): Distinguishing Discounts from Sale Price for Tax Purposes

November 12, 1942
Moore v. Commissioner, 1 T.C. 14 (1942): Donee Liability for Gift Tax and Statute of Limitations

November 12, 1942
Banco di Napoli Agency v. Commissioner, 1 T.C. 8 (1942): Tax Court Jurisdiction in State Receivership Proceedings

November 12, 1942
Reis v. Commissioner, 1 T.C. 9 (1942): Burden of Proof for Extended Statute of Limitations in Tax Assessment

November 12, 1942
Pittsburgh Milk Co. v. Commissioner, 46 B.T.A. 539 (1942): Tax Treatment of Discounts and Undistributed Profits Tax Credits

November 12, 1942