Citing references
Opinions citing G. U. R. Co. v. Comm'r, 41 B.T.A. 223 (B.T.A. 1940)
11 citing cases
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88 T.C. No. 16 U.S. Tax CourtFebruary 4, 1987
Commissioner, 41 B.T.A. 223 (1940), affd. 117 F.2d 187 (7th Cir. 1941), the taxpayer argued that the Commissioner should not be allowed to utilize the predecessor of sec. 482 to attack an acquisition which had taken place in a prior taxable year.
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77 T.C. 1326 U.S. Tax CourtDecember 23, 1981
Commissioner, 41 B.T.A. 223 (1940), affd. 117 F.2d 187 (7th Cir. 1941).
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84 T.C. No. 65 U.S. Tax CourtMay 28, 1985
Commissioner, 117 F.2d 187 (7th Cir. 1941), affg. 41 B.T.A. 223 (1940). In addition to the arguments discussed above, respondent argues that petitioner’s transfer of the intangibles should be ignored for sec. 482 purposes under Foglesong v.
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231 F.2d 639 Sixth CircuitApril 2, 1956
Commissioner, 2 Cir., 196 F.2d 1006 ; G. U. R. Co. v. C. I. R., 41 B.T.A. 223 , affirmed, 7 Cir., 117 F.2d 187 ; Welworth Realty Co., 40 B.T.A. 97 .
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58 T.C. 479 U.S. Tax CourtJune 20, 1972
Co., 41 B.T.A. 223, 226 (1940), affd. 117 F. 2d 187 (C.A. 7, 1941). The method is also similar to that used when one related party rents property to another related party for less than its fair market value.
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6 T.C.M. 354 U.S. Tax CourtMarch 31, 1947 Unpublished
Co., 41 B.T.A. 223 , 226 , affirmed (C.C.A., 7th Cir.), 117 Fed. (2d) 187 : The provision, refers specifically to the allocation of a deduction, and if this cannot be done so as to result in depriving the instant taxpayer of the balance of the deduction not thus
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11 T.C.M. 1074 U.S. Tax CourtOctober 30, 1952 Unpublished
Co., 41 B.T.A. 223 , affd. (C.A. 7) 117 Fed. (2d) 187 . There is some further suggestion that respondent regards the transfer to the partnership in any event as a realization of the unearned income on the notes.
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1963 T.C. Memo. 284 U.S. Tax CourtOctober 16, 1963 Unpublished
Co., 41 B.T.A. 223 (1940) , affd. 117 F. 2d 187 (C.C.A. 7, 1941); Tennessee Products Corp. v. United States, 107 F. Supp. 578 (Ct. Cls., 1952); Emanuel N.
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1983 T.C. Memo. 633 U.S. Tax CourtOctober 12, 1983 Unpublished
Commissioner, 41 B.T.A. 223 (1940) , affd. 117 F.2d 187 (7th Cir. 1941) .
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1962 T.C. Memo. 33 U.S. Tax CourtFebruary 23, 1962 Unpublished
Co., 41 B.T.A. 223 ↩ (1940) . 10. Even if United were to convince us that the transfer price was approximately the fair market value of the property, this would be persuasive but not conclusive evidence that the transaction was bona fide.
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1982 T.C. Memo. 733 U.S. Tax CourtDecember 23, 1982 Unpublished
Commissioner, 41 B.T.A. 223 (1940) , affd. 117 F. 2d 187 (7th Cir. 1941) .