Case law

Natwick v. Commissioner

36 B.T.A. 866 · United States Board of Tax Appeals · Nov 12, 1937

Brown, Executrix, 26 B. T. A. 901, at 906, 907; affd., 69 Fed. (2d) 602 (C. C. A., 7th Cir.); Henry B. Babson, 27 B. T. … S. 591 ; Brown v. Commissioner, 79 Fed. (2d) 73, affirming B. T. A. (C. C. A., 3d Cir.) ; Annie Watts Hill, 27 B. T. A. 73; affd., 66 Fed. (2d) 45 (C. C. A., 4th Cir.) ; Leopold Adler, 30 B. T.

Clifton City Bank v. Commissioner

6 B.T.A. 643 · United States Board of Tax Appeals · Mar 28, 1927

In Montgomery v. … of a receiver and no decision of the Board, final or otherwise, has been rendered therein, then such proceeding shall be dismissed by the Board.

Roslyn Fuel Co. v. Commissioner

16 B.T.A. 285 · United States Board of Tax Appeals · Apr 30, 1929

This includes the $26,235.27 paid for the Brown and Linn tracts. … Reviewed by the Board. Judgment will be entered under Rule 68 (e).

Raymond v. Commissioner

26 B.T.A. 1401 · United States Board of Tax Appeals · Oct 31, 1932

In re Brown, supra; Pfleghar Hardware Specialty Co. v. Commissioner, 30 Fed. (2d) 614. … Rotan v. United States, 43 Fed. (2d) 232.

Sague v. Commissioner

23 B.T.A. 736 · United States Board of Tax Appeals · Jun 16, 1931

In Willcuts, Collector v. Bunn, 282 U. S. 216 , it was held that profit realized from the disposition of state or municipal bonds is subject to Federal income tax. In Denman v. Slayton, 282 U. … Reviewed by the Board. Decision will be entered v/rider Rule 50.

Esperson v. Commissioner

13 B.T.A. 596 · United States Board of Tax Appeals · Sep 27, 1928

Brown. Peters was Esperson’s secretary and Brown his brother-in-law. … Reviewed by the Board. Judgment will be entered for the respondent. GreeN dissents on the first point.

Shingle v. Commissioner

34 B.T.A. 875 · United States Board of Tax Appeals · Aug 4, 1936

Fred Shingle, Shingle, Brown and Co., San Francisco, California. The deficiency was determined against the Italo Petroleum Syndicate, as an entity taxable as an association. … The Board has no jurisdiction. Mary M. Shea, 31 B. T. A. 513; E. N. and O. M. Ennis, 21 B. T. A. 406; J. F. McKean, supra; Sanborn Brothers, Successors, 14 B. T. A. 1059. Cf. DeForest Hulburd v. Commissioner, 296 U.

Tibbetts v. Commissioner

6 B.T.A. 827 · United States Board of Tax Appeals · Apr 14, 1927

Co. v. Bond, 240 U. S. 449, 456 ; Standard Oil Co. v. Anderson, 212 U. S. 215 , 227 and see Casement v. Brown, 148 U. S. 615 ; Singer Mfg. Co. v. Rahn, 132 U. S. 518, 523 . In the case of Casement v. … See Railroad v. Peniston, supra, page 36; Farmers Bank v. Minnesota, supra, p. 552; Choctaw & Gulf Railway Co. v. Harrison, supra, p. 272.

Gowran v. Commissioner

32 B.T.A. 820 · United States Board of Tax Appeals · Jun 27, 1935

Brown, Executrix, supra) the disputed dividend was held nontaxable. (Til lotson Manufacturing Co. v. Commissioner, supra.) … Tillotson Manufacturing Co. v. Commissioner, supra.

Rubin v. Commissioner

9 B.T.A. 1183 · United States Board of Tax Appeals · Jan 12, 1928

Beal v. Brown, 13 Allen (Mass.) 114; Slack v. Kirk, 67 Pa. St. 308; 5 Am. Rep. 438 ; Craig v. Vanpelt, 3 J. J. Marshall (Ky.) 489; Arnold on Suretyship, p. 136. … Reviewed by the Board. Judgment will be entered for the respondent.

Myles Salt Co. v. Commissioner

18 B.T.A. 742 · United States Board of Tax Appeals · Jan 13, 1930

The decisions of the Board have been consistent with respect to this proposition. … Reviewed by the Board. Judgment will be entered for the respondent.

Millard v. Commissioner

5 B.T.A. 294 · United States Board of Tax Appeals · Oct 30, 1926

Brown, and Charles P. Wheeler were the principal stockholders of Pickands, Brown & Co. The company had 15,000 shares of capital stock outstanding during 1916 and for the years prior thereto. … On December 19, 1916, by resolution of the board of directors, these securities were authorized to be distributed among all the stockholders.

Frank v. Commissioner

16 B.T.A. 771 · United States Board of Tax Appeals · May 28, 1929

Van Fossan: We do not deem it essential to this decision to decide whether or not Brown was an employee of a political subdivision of the State of Ohio. Brown is not the petitioner. … Reviewed by the Board. Judgment will be entered wnder Bule 60. Maequette, Smith, and Green concur in the result.

Mathews v. Commissioner

8 B.T.A. 209 · United States Board of Tax Appeals · Sep 22, 1927

Co. v. Bond, 240 U. S. 449, 406 , 36 S. Ct. 403 , 60 L. Ed. 735 ; Standard Oil Co. v. Anderson, 212 U. S. 215, 227 , 29 S. Ct. 252 , 53 L. Ed. 480 . And see Casement v. Brown, 148 U. S. 615 , 13 S. Ct. 672 , 37 L. … See Vane v. Newcombe, 132 U. S. 220 .

Retsal Drilling Co. v. Commissioner

42 B.T.A. 1057 · United States Board of Tax Appeals · Oct 23, 1940

TuRNee : That a completed oil well is a capital item seems to be well settled, Grison Oil Corporation v. Commissioner, 96 Fed. (2d) 125; Harris Co. v. Commissioner, 112 Fed. (2d) 76, affirming 38 B. T. … Decision will be entered v/nder Rule 50.

Fargason v. Commissioner

21 B.T.A. 1032 · United States Board of Tax Appeals · Dec 31, 1930

S. 206; Bennett v. Cook, 28 S. C. 353; 6 S. E. 28 ; and Hackett v. Moxley, 65 Vt. 71 ; 25 Atl. 898 . In Pierce v. Brown University, supra, the heirs of a donor (Almira T. … Reviewed by the Board. Judgment will be entered under Rule 50.

In re HANLEY-BIED & CO.

2 B.T.A. 315 · United States Board of Tax Appeals · Jul 11, 1925

United States Board of Tax Appeals 2 B.T.A. 315 ; 1925 BTA LEXIS 2458 ; July 11, 1925 , Decided Submitted May 26, 1925 . *2458 1. … Brown and E. U. Crosby, insurance brokers identified *2459 with the firm of Henry W.

W. E. Beckmann Bakers' & Confectioners' Supply Co. v. Commissioner

13 B.T.A. 860 · United States Board of Tax Appeals · Oct 9, 1928

Browning Co., 6 B. T. … The contracts were paid in to the petitioner corporation by the Brownings without any consideration therefor *863 except the nominal consideration of one dollar, and under the decision of this Board in the Appeal of Herald-Dispatch

Goldwater v. Commissioner

21 B.T.A. 73 · United States Board of Tax Appeals · Oct 16, 1930

See also Phillips v. Commissioner, 42 Fed. (2d) 177. … Brown & Co., 9 B. T. A. 753; affd., Blair v. Brown Co., 30 Fed. (2d) 1008; Hutchinson Co., 14 B. T. A. 367; and D. E. Wheeler, 16 B. T. A. 96. See also United States v. Updike, 1 Fed. (2d) 550; affd., Updike v.

West Town State Bank v. Commissioner

32 B.T.A. 531 · United States Board of Tax Appeals · Apr 30, 1935

Brown & Sons Lumber Co. v. Burnet, 282 U. S. 283 ; Helvering v. Independent Life Insurance Co., 292 U. S. 371 . … Johnston v. United States, 17 Ct. Cls. 157; Jackson v. United States, 20 Ct. Cls. 298. The respondent may have judgment for the amount of the deficiency as increased. Beviewed by the Board.