§718

Brokertec Holdings, Inc f.k.a. ICAP US Investment Partnership, Petitioner · 2019

ghth Circuit had reversed the decision of this Court, wherein we held that the community group contributions ofproperty and money were not "contribution[s] to capital" included in the taxpayer's computation ofits equity invested capital under former sec. 718 but that property acquired through the contributions could be depreciated as assets that the taxpayer purchased directly. - 28 - [*28] with the community groups: (1) build or enlarge a factory and operate it for at least 10 years with a mini

Hoopengarner v. Commissioner 80 T.C. 538 · 1983

Henry C. Beck Co. v. Commissioner 52 T.C. 1 · 1969

Schenley Industries, Inc. v. Commissioner 42 T.C. 129 · 1964

Connecticut Light & Power Co. v. Commissioner 40 T.C. 597 · 1963

Frelbro Corp. v. Commissioner 36 T.C. 864 · 1961

Topeka State Journal, Inc. v. Commissioner 34 T.C. 205 · 1960

Basin Oil Co. v. Commissioner 32 T.C. 70 · 1959

American Enka Corp. v. Commissioner 30 T.C. 684 · 1958

Palm Beach Liquors, Inc. v. Commissioner 31 T.C. 125 · 1958

Crestwood Publishing Co. v. Commissioner 29 T.C. 789 · 1958

Crane Company of Minnesota v. Commissioner 25 T.C. 727 · 1956

Avco Manufacturing Corp. v. Commissioner 25 T.C. 975 · 1956

Great American Industries, Inc. v. Commissioner 25 T.C. 1160 · 1956

Flotill Products, Inc. v. Commissioner 26 T.C. 222 · 1956

Avildsen Tools & Machines, Inc. v. Commissioner 26 T.C. 1127 · 1956

Jackson-Raymond Co. v. Commissioner 23 T.C. 826 · 1955

Smith's Heating, Inc. v. Commissioner 24 T.C. 533 · 1955

Stacey Manufacturing Co. v. Commissioner 24 T.C. 703 · 1955

Journal-Tribune Publishing Co. v. Commissioner 24 T.C. 1048 · 1955

North Fort Worth State Bank v. Commissioner 22 T.C. 539 · 1954

Geo. W. Ultch Lumber Co. v. Commissioner 21 T.C. 382 · 1953

W. G. Maguire & Co. v. Commissioner 20 T.C. 20 · 1953

Crossfield Products Corp. v. Commissioner 20 T.C. 97 · 1953

Times Tribune Co. v. Commissioner 20 T.C. 449 · 1953

A B C Brewing Corp. v. Commissioner 20 T.C. 515 · 1953

National Bellas Hess, Inc. v. Commissioner 20 T.C. 636 · 1953

Transit Buses, Inc. v. Commissioner 20 T.C. 999 · 1953

Lanova Corp. v. Commissioner 17 T.C. 1178 · 1952

Block One Thirty-Nine, Inc. v. Commissioner 17 T.C. 1364 · 1952

Graves Bros. Co. v. Commissioner 17 T.C. 1499 · 1952

Evan Jones Coal Co. v. Commissioner 18 T.C. 96 · 1952

Society Brand Clothes, Inc. v. Commissioner 18 T.C. 304 · 1952

Akeley Camera & Instrument Corp. v. Commissioner 18 T.C. 1045 · 1952

Owensboro Wagon Co. v. Commissioner 18 T.C. 1107 · 1952

Pacific Affiliate, Inc. v. Commissioner 18 T.C. 1175 · 1952

Bard-Parker Co. v. Commissioner 18 T.C. 1255 · 1952

California Casket Co. v. Commissioner 19 T.C. 32 · 1952

WAGE, Inc. v. Commissioner 19 T.C. 249 · 1952

Hens & Kelly, Inc. v. Commissioner 19 T.C. 305 · 1952

Harry Lang Manufacturing Co. v. Commissioner 19 T.C. 567 · 1952

Prosperity Co. v. Commissioner 17 T.C. 171 · 1951

Victory Glass, Inc. v. Commissioner 17 T.C. 381 · 1951

Union Screw & Manufacturing Co. v. Commissioner 16 T.C. 238 · 1951

Differential Steel Car Co. v. Commissioner 16 T.C. 413 · 1951

Tin Processing Corp. v. Commissioner 16 T.C. 713 · 1951

Capital National Bank v. Commissioner 16 T.C. 1202 · 1951

Graves, Inc. v. Commissioner 16 T.C. 1566 · 1951

Markson Bros. v. Commissioner 15 T.C. 839 · 1950

Crean Bros., Inc. v. Commissioner 15 T.C. 889 · 1950

Danco Co. v. Commissioner 14 T.C. 276 · 1950

Kay-Fries Chemical, Inc. v. Commissioner 14 T.C. 900 · 1950

Douglas Hotel Co. v. Commissioner 14 T.C. 1136 · 1950

Black Hills Power & Light Co. v. Commissioner 14 T.C. 1425 · 1950

Lansdale Structural Steel & Machine Co. v. Commissioner 14 T.C. 1428 · 1950

Joan Carol Corp. v. Commissioner 13 T.C. 83 · 1949

Reynolds Spring Co. v. Commissioner 12 T.C. 110 · 1949

North Jersey Quarry Co. v. Commissioner 13 T.C. 194 · 1949

Kellogg Commission Co. v. Commissioner 12 T.C. 182 · 1949

Tri-State Realty Co. v. Commissioner 12 T.C. 192 · 1949

Gage Bros. & Co. v. Commissioner 13 T.C. 472 · 1949

Tennessee, Alabama & Georgia Railway Co. v. Commissioner 13 T.C. 486 · 1949

Gabriel Co. v. Commissioner 13 T.C. 559 · 1949

Steel or Bronze Piston Ring Corp. v. Commissioner 13 T.C. 636 · 1949

Mojonnier & Sons, Inc. v. Commissioner 12 T.C. 837 · 1949

Atlumor Manufacturing Co. v. Commissioner 12 T.C. 949 · 1949

Mims Hotel Corp. v. Commissioner 13 T.C. 901 · 1949

Hart Furniture Co. v. Commissioner 12 T.C. 1103 · 1949

F. Brody & Sons Co. v. Commissioner 11 T.C. 298 · 1948

J. L. Goodman Furniture Co. v. Commissioner 11 T.C. 530 · 1948

Victory Glass, Inc. v. Commissioner 11 T.C. 656 · 1948

Maverick-Clarke Litho Co. v. Commissioner 11 T.C. 1087 · 1948

Clarence Whitman & Sons, Inc. v. Commissioner 10 T.C. 264 · 1948

Brown Shoe Co. v. Commissioner 10 T.C. 291 · 1948

Basalt Rock Co. v. Commissioner 10 T.C. 600 · 1948

Difco Laboratories, Inc. v. Commissioner 10 T.C. 660 · 1948

Cleveland Graphite Bronze Co. v. Commissioner 10 T.C. 974 · 1948

Ingle Coal Corp. v. Commissioner 10 T.C. 1199 · 1948

Doylestown & Easton Motor Coach Co. v. Commissioner 9 T.C. 846 · 1947

Republic National Bank of Dallas v. Commissioner 9 T.C. 1039 · 1947

McKay Products Corp. v. Commissioner 9 T.C. 1082 · 1947

American Business Credit Corp. v. Commissioner 9 T.C. 1111 · 1947

Seiberling Rubber Co. v. Commissioner 8 T.C. 467 · 1947

Home Guaranty Abstract Co. v. Commissioner 8 T.C. 617 · 1947

Christman Co. v. Commissioner 8 T.C. 679 · 1947

Independent Oil Co. v. Commissioner 6 T.C. 194 · 1946

Ralphs-Pugh Co. v. Commissioner 7 T.C. 325 · 1946

Kimbrell's Home Furnishings, Inc. v. Commissioner 7 T.C. 339 · 1946

Montgomery Building Realty Co. v. Commissioner 7 T.C. 417 · 1946

Stimson Mill Co. v. Commissioner 7 T.C. 1065 · 1946

Palomar Laundry v. Commissioner 7 T.C. 1300 · 1946

Prosper Shevenell & Son, Inc. v. Commissioner 5 T.C. 88 · 1945

Federal Union Insurance v. Commissioner 5 T.C. 374 · 1945

Peeler Hardware Co. v. Commissioner 5 T.C. 518 · 1945

Flint Nortown Theatre Co. v. Commissioner 4 T.C. 536 · 1945

Crossett Western Co. v. Commissioner 4 T.C. 783 · 1945

Taylor-Wharton Iron & Steel Co. v. Commissioner 5 T.C. 768 · 1945

P. Dougherty Co. v. Commissioner 5 T.C. 791 · 1945

Walsh Holyoke Steam Boiler Works, Inc. v. Commissioner 5 T.C. 814 · 1945

Clyde Bacon, Inc. v. Commissioner 4 T.C. 1107 · 1945

Maltine Co. v. Commissioner 5 T.C. 1265 · 1945

Butter-nut Baking Co. v. Commissioner 3 T.C. 423 · 1944

Debs Memorial Radio Fund, Inc. v. Commissioner 3 T.C. 949 · 1944

Liberty Mirror Works v. Commissioner 3 T.C. 1018 · 1944

Hobet Mining, Incorporated v. DOWCP · Cir.

West Virginia CWP Fund v. Page Bender, Jr. 782 F.3d 129 · Cir.

Helen Mining Co v. James Elliott, Sr. 859 F.3d 226 · Cir.

Frontier-Kemper Constructors, Inc. v. Director, Office of Workers' Compensation Programs 876 F.3d 683 · Cir.

Frontier-Kemper Constructors v. DOWCP · Cir.

Karst Robbins Coal Co. v. OWCP 969 F.3d 316 · Cir.

Gun Owners of America, Inc. v. Merrick B. Garland 992 F.3d 446 · Cir.

Mabel Samons v. Nat'l Mines Corp. 25 F.4th 455 · Cir.

Kentland Elkhorn Coal Corporation v. Noah Hall Director, Office of Workers' Compensation Programs, United States Department of Labor 287 F.3d 555 · Cir.

In Re: Cody, Inc., Debtor. Cody, Inc., Debtor-Appellant v. County of Orange and Town of Woodbury 338 F.3d 89 · Cir.

Glen Coal Co. v. Director, Office of Workers' Compensation Programs 77 F. App'x 878 · Cir.

115 Citing Cases

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