Case law

Cochrane v. Commissioner

26 B.T.A. 1167 · United States Board of Tax Appeals · Oct 11, 1932

In its opinion in that case the court restated the rule, as established by the earlier cases, governing the immunity from taxation of all governmental agencies. The respondent also cites Miller v. … The tax collected from the plaintiff was a tax on his right to qualify, in conformity with the law of Ohio, for the office to which he had been appointed, and was a restraint upon his duty to qualify, which might be made

Jacobs v. Commissioner

34 B.T.A. 594 · United States Board of Tax Appeals · May 19, 1936

On April 11, 1931, the present executors qualified and were appointed, and on April 6, 1932, they filed with the collector of internal revenue for the eighteenth district of Ohio the required Federal estate tax return. … Objection was also made to the assessment on the ground that it covered years that were clearly outlawed. These objections were sustained and the assessment was canceled.

Agricultural Sec. Corp. v. Commissioner

39 B.T.A. 1103 · United States Board of Tax Appeals · May 25, 1939

S. 312 ; that the restriction unless otherwise provided 18 upon the power of administrative officers to construe the law is well known and well established, Old Farmers Oil Co., 12 B. T. … New York, supra: “* * * if it appears that there is no ground for implying a constitutional immunity, there is equally a want of any ground for assuming any purpose on the part of Congress to create an immunity.”

Houston v. Commissioner

33 B.T.A. 237 · United States Board of Tax Appeals · Oct 18, 1935

It is axiomatic that one claiming immunity from the imposition of a tax must bring himself clearly within the exemption. Has petitioner done so? … That circumstance was not considered sufficient in the Haight case, supra, to establish the relationship of *241 employer and employee and we do not believe tliat it should be deemed sufficient in this case.

Beall v. Commissioner

39 B.T.A. 168 · United States Board of Tax Appeals · Jan 24, 1939

Beall, during the taxable year in question, were two of three duly appointed, qualified, and acting Commissioners of the Industrial Commission of Ohio, a part of the executive department of the state government, with offices … Kearns, during the taxable year in question, was the duly appointed, qualified, and acting superintendent of safety and hygiene for the Industrial Commission.

Curtis v. Commissioner

39 B.T.A. 366 · United States Board of Tax Appeals · Feb 9, 1939

During the years 1932 to 1935, inclusive, the petitioner was a duly qualified and acting notary public in and for the Counties of Nassau and New York, State of New York. … S. 216 . ❖ # ❖ * * * * * * * When immunity is claimed from a tax laid on private persons, it must clearly appear that the burden upon the state function is actual and substantial, not conjectural. Willcuts v.

Strauss v. Commissioner

35 B.T.A. 673 · United States Board of Tax Appeals · Mar 12, 1937

We therefore conclude that plaintiffs in error have failed to sustain the burden cast upon them of establishing that they were officers of a state or a subdivision of a state within the exception of section 201 (a). … In support of this he points to his appointment by each of the boards of trustees and to the fact that he qualified in each case by taking an oath of affice.

Platt v. Commissioner

35 B.T.A. 472 · United States Board of Tax Appeals · Feb 11, 1937

At least until the courts have established a ruling at variance with those cases, the question is foreclosed to the Board. … The evidence clearly indicates, and we have found as a fact, that the dividend in question was not a liquidating dividend.

Hatfield v. Commissioner

38 B.T.A. 245 · United States Board of Tax Appeals · Aug 3, 1938

That after said appointment, to wit on March 8, 1923, petitioner took his oath of office and qualified as such Judge. … As we have said, the general definition of gross income would clearly be broad enough to include the salaries of judges of the courts of the United States, at least as to those not protected by any constitutional immunity

Acme Land & Fur Co. v. Commissioner

31 B.T.A. 582 · United States Board of Tax Appeals · Nov 14, 1934

Clearly the amount was not a gift and did not purport to be. It was only paid in recognition of the damage which had resulted from the state’s act under the police power. … A gift must be affirmatively established by evidence. Intention to make a gift must appear, Fisher v. Commissioner, 59 Fed. (2d) 192; Mulqueen v.

Jamestown & Newport Ferry Co. v. Commissioner

16 B.T.A. 638 · United States Board of Tax Appeals · May 23, 1929

Not only is the purpose and intent to restrict the exemption to income of the- specified governments, themselves clearly stated in affirmative language, but any contrary intent and purpose is expressly negatived. … Clearly then, when the statute exempted from taxation “income derived from any public utility * * * and accruing to any State * * * or any political subdivision of a State * * * ” it referred only to income belonging to the

Emerson v. Commissioner

35 B.T.A. 901 · United States Board of Tax Appeals · Apr 20, 1937

term of office, it has been held that any compensation in addition to that fixed in advance was necessarily paid under special engagements for the performance of services outside of the duties of office because of the well established … While no rate of compensation was fixed, as in the Halsey case, the method was clearly ■to pay him on a quantum meruit basis by approving payment of fees to him after services were completed.

Tibby-Brawner Glass Co. v. Commissioner

2 B.T.A. 918 · United States Board of Tax Appeals · Oct 19, 1925

Green: The taxpayer sought to establish the value of the plant and equipment by the introduction of a retrospective appraisal of the real estate, buildings, and equipment, which purported to fix the sound value thereof. … Only as to a very few items was he able, in any measure, fo qualify as an expert.

Guaranty State Savings & Loan Co. v. Commissioner

14 B.T.A. 72 · United States Board of Tax Appeals · Nov 7, 1928

this exception petitioner must establish a bona fide compliance with the intendment of the law. … either the petitioner or the borrowers themselves to establish them as actual participating members of the association.

Guaranty State Sav. & Loan Co. v. Commissioner

14 B.T.A. 72 · United States Board of Tax Appeals · Nov 7, 1928

this exception petitioner must establish a bona fide compliance with the intendment of the law. … either the petitioner or the borrowers themselves to establish them as actual participating members of the association.

Keystone Nat'l Bank v. Commissioner

13 B.T.A. 786 · United States Board of Tax Appeals · Oct 4, 1928

The respondent determined a profit on this sale by using as a basis the original cost less a selling charge of $18,000, thus establishing a profit of $54,120.47. … The uncontradicted testimony of four qualified expert witnesses however, clearly establishes the fact that the fair market value at March 1, 1913, of the lot and building was $650,000, the building having a value as of that

Lohman v. Commissioner

45 B.T.A. 495 · United States Board of Tax Appeals · Oct 28, 1941

Gerhardt, supra, the Supreme Court stated that judicial pronouncements “establish, two guiding principles of limitation for holding the tax immunity of state instrumentalities to its proper function. … It, however, quoted from the opinion in the Gerhardt case to the effect that “When immunity is claimed from a tax laid on private persons, it must clearly appear that the burden upon the state function is actual and substantial

Wittschen v. Commissioner

25 B.T.A. 46 · United States Board of Tax Appeals · Dec 31, 1931

Certain citizens and taxpayers brought suit to enjoin the establishment of the yard. … If the case at bar clearly violated that principle, it would be our duty to pronounce the act unconstitutional, but in our opinion it does not. The element of commercial enterprise is entirely lacking.

Goldstine v. Commissioner

33 B.T.A. 173 · United States Board of Tax Appeals · Oct 10, 1935

Petitioner is not entitled to the immunity unless he brings himself clearly within the rule under which exemption can be allowed. The mere fact that he received compensation from the board is not sufficient. … Clearly as to this item petitioner was merely an independent contractor.

American Express Co. v. Commissioner

2 B.T.A. 498 · United States Board of Tax Appeals · Sep 8, 1925

There having been no actual transaction affecting the taxpayer’s property for many years prior to its sale in 1920, its value in 1913 can be established only by comparison with other transactions in its near neighborhood, … Section 212 (b) provides that the net income of taxpayers shall be computed “ in accordance with the method of accounting regularly employed in keeping the books of such taxpayer,” provided that such accounting methods clearly