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https://www.leagle.com/decision/197014955ltc941138
International Artists, Ltd., the corporate petitioner herein (hereinafter sometimes referred to as the corporation), field Federal income tax returns with the district director of internal revenue, Los Angeles, Calif., for the fiscal years ending May 31, 1963, 1964, and 1965.
https://www.leagle.com/decision/198736654axtcm3121317
International Artists, Ltd. v. Commissioner, supra at 104. Taxpayers who challenge respondent's determinations of their personal use of corporate property bear a heavy burden of proof because of the potential for abuse. International Artists, Ltd. v. Commissioner, supra at 108; Greenspon v.Author: United States Tax Court.
https://www.courtlistener.com/opinion/4562180/gd-parker-inc-v-commissioner/
International Artists, Ltd. v. Commissioner, 55 T.C. 94 (Tax Ct. 1970) (2 times) View All Authorities Share Support FLP . CourtListener is a project of Free Law Project, a federally-recognized 501(c)(3) non-profit. We rely on donations for our financial security. Please support our work with a donation. ...
https://www.leagle.com/decision/1972113231hntcm11011911
As pointed out in International Artists, Ltd. [Dec. 30,384], 55 T.C. 94, 108 (1970), the amount of dividend income to a stockholder resulting from his personal use of corporate real property is measured by the fair rental value of his use of the property. Respondent determined that $2,400 is includable in Rethorst's income in each of the years ...Author: United States Tax Court.
https://www.casemine.com/judgement/us/5914c754add7b049347e1c38
International Artists, Ltd., supra (residence purchased for corporate and shareholder use); Morris A. Stoltzfus, T.C. Memo. 1970-337 (horses purchased for benefit of shareholder); Robert R. Walker Inc., T.C. Memo. 1965-28 (country club building fund assessment paid for benefit of shareholder). In this case, ownership continued to rest with ...
https://www.leagle.com/decision/19885755btcm2156
The Commissioner determined deficiencies in the petitioners' Federal income taxes of $162,175.41 for 1979 and $152,547.25 for 1980. In addition, he determined that the petitioners were liable for the addition to tax under section 6653(a), Internal Revenue Code of 1954, 1 …
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