Case law

Grote v. Commissioner

41 B.T.A. 247 · United States Board of Tax Appeals · Feb 1, 1940

They were not speculators in the grain market as was the taxpayer in Staerker v. United States (U. S. Dist. Ct., N. Dist. of Texas, Sept. 23, 1938), or on the stock exchange as in O. L. Burnett, 40 B. T. A. 605. … Reviewed by the Board. Decision will ~be entered under Rule 50. Him dissents. DisNey concurs only in the result.

Pittsburgh Athletic Co. v. Commissioner

27 B.T.A. 1074 · United States Board of Tax Appeals · Apr 6, 1933

A. 762, we said with reference to the Bonwit Teller case: Petitioner’s principal reliance is on the case of Bonwit Teller & Co. v. … Reviewed by the Board. Judgment will he entered under Rule 50.

Aiken v. Commissioner

10 B.T.A. 553 · United States Board of Tax Appeals · Feb 7, 1928

In Joy Floral Co., v. Commissioner, 7 B. T. … See North Texas Lumber Co. v. Commissioner, 7 B. T. A. 1193. Reviewed by the Board. Judgment will be entered for the respondent.

Continental Baking Co. v. Commissioner

27 B.T.A. 884 · United States Board of Tax Appeals · Mar 7, 1933

United States v. Anderson, 269 U. S. 422 . Cf. Updike v. United States, 8 Fed. (2d) 913; and United *887 States v. Armstrong, 26 Fed. (2d) 227. … In City of Altoona v.

Stein-Bloch Co. v. Commissioner

23 B.T.A. 1162 · United States Board of Tax Appeals · Jul 15, 1931

A. 2.), Holmquist v. Blair, 35 Fed. (2d) 10 (C. C. A. 8), Austin Co. v. Commissioner of Internal Revenue, 35 Fed. (2d) 910 (C. C. … Botany Mills v. United States, supra.

Troy Motor Sales Co. v. Commissioner

14 B.T.A. 546 · United States Board of Tax Appeals · Dec 4, 1928

for the Fifth Circuit in the case of Peerless Woolen Mills v. … Reviewed by the Board. Judgment will be entered v/nder Rule 50.

Fleitmann v. Commissioner

22 B.T.A. 1234 · United States Board of Tax Appeals · Apr 20, 1931

Brown & Sons Lumber Co. v. Burnet, 28 U. S. 283 , footnote 4.

McAvoy Co. v. Commissioner

10 B.T.A. 1017 · United States Board of Tax Appeals · Feb 27, 1928

Substantially this same question was before the Board in William Zakon, 7 B. T. … United States v. Flannery, 268 U. S. 98 . The Board is also of the opinion that the claim of the petitioner for the inclusion in invested capital of the cost of these renewal rights must likewise be sustained.

Fox v. Commissioner

37 B.T.A. 271 · United States Board of Tax Appeals · Feb 4, 1938

Matchette v. Helvering , 81 Fed. (2d) 73; certiorari denied, 298 U. S. 677 . Reviewed by the Board. Decision will be entered for the petitioner. Pullman Car Co. v. Missouri Pacific Ry. Co., 115 U. … Board of Supervisors, 282 U. S. 19, 24 . Klein v. Board of Supervisors, 282 U. S. 19, 24 ; Dalton v. Bowers, 287 U. S. 404, 410 ; Burnet v. Clark, 287 U. S. 410, 415; Burnet v. Commonwealth Improvement Co., 287 U.

Anheuser-Busch, Inc. v. Commissioner

40 B.T.A. 1100 · United States Board of Tax Appeals · Dec 14, 1939

Nelson Co. v. Helvering, 296 U. S. 374 ; see Groman v. Commissioner, 302 U. S. 82 ; but cf. Bus & Transport Securities Corporation v. Helvering, 296 U. S. 391 . … United States v. Hendler, 303 U. S. 564 ; see also Helvering v. Blumenthal, 296 U. S. 552 .

Peck v. Commissioner

29 B.T.A. 872 · United States Board of Tax Appeals · Jan 23, 1934

The contention is against the weight of authority, Avery v. Commissioner (C.C.A., 7th Cir.), 67 Fed. (2d) 310; Shearman v. Commissioner (C.C.A. 2d Cir.), 66 Fed. (2d) 256; Commissioner v. … Reviewed by the Board. Judgment will he entered voider Rule 50. LaNsdoN and Smith dissent.

Hoffman-La Roche, Inc. v. Porterfield

18 Ohio Misc. 133 · United States Board of Tax Appeals · Mar 27, 1968

The Miller Brewing Co. v. (sic) Schneider, Board of Tax Appeals, Case No. 52020, cited by assessee is not dispositive of the case at hand. … In determining that the rule of law set forth in Miller Brewing Co. v. Schneider, Board of Tax Appeals, Case No. 52020 is not dispositive of the case at hand. “3.

Deering v. Commissioner

40 B.T.A. 984 · United States Board of Tax Appeals · Nov 29, 1939

The court observed that “the converse of the present case was presented to the Board of Tax Appeals in Lloyd, v. Commissioner, 33 B. T. A. 903.” See also F. A. Gillespie, 38 B. T. A. 673. … A. 631, this Board said: In First Seattle Dexter Horton National Bank v. Commissioner, 77 Fed. (2d) 45, the general rule was stated from 13 C.

American Exchange Sec. Corp. v. Commissioner

29 B.T.A. 41 · United States Board of Tax Appeals · Sep 20, 1933

(C.C.A., 2d Cir.), 54 Fed. (2d) 488; certiorari denied, 286 U.S. 546 ; Cincinnati Underwriters Agency Co. v. Commissioner (C.C.A., 6th Cir.), 63 Fed. (2d) 309; certiorari denied, 289 U.S. 754 . … The Board still adheres to its view that it was not the intention of Congress to permit the affiliation of ordinary domestic corporations with insurance companies. The case of Cincinnati Underwriters Agency Co. v.

Cross Mountain Coal Co. v. Commissioner

2 B.T.A. 587 · United States Board of Tax Appeals · Sep 9, 1925

Cross Mountain Coal Co. v. Commissioner Docket No. 1219. … Brown 1,104 W. H. Van Benschoten 12,336 Lizzie Van Benschoten 720 A. K. Van Benschoten 960 Ethel Van Benschoten 1,440 W. A.

Willingham Loan & Trust Co. v. Commissioner

15 B.T.A. 931 · United States Board of Tax Appeals · Mar 18, 1929

A. 446, the Board has held that the statute of limitations began to run upon the date of the filing of the last calendar year return covering the period of time included in the respective fiscal years, and, applying the rule … Eliott National Bank v. Gill, 210 Fed. 933 , and the cases of B. R. Weaver, 4 B. T. A. 15; Mrs. D. S. Smith, 4 B. T. A. 385, and Kellogg Commission Co., 6 B. T. A. 771.

Wray v. Commissioner

24 B.T.A. 94 · United States Board of Tax Appeals · Sep 22, 1931

The United States Supreme Court in Phillips v. Commissioner of Internal Revenue, 283 U. S. 589 , affirming 15 B. T. A. 1218, held that section 280 of the Revenue Act of 1926 is not unconstitutional. … Reviewed by the Board. Judgment will ~be entered for the 'petitioner.

Stoddard v. Commissioner

3 B.T.A. 79 · United States Board of Tax Appeals · Nov 20, 1925

Baltzell v. Mitchell, 3 Fed. (2d) 428; Appeal of Brown & Ives, Trustees, 2 B. T. A. 936.

Avery v. Commissioner

5 B.T.A. 872 · United States Board of Tax Appeals · Dec 17, 1926

AVERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Avery v. Commissioner Docket No. 4788. … BROWN ACCOUNT. Payments. Date of notes. Due dates. Amounts. Dates. Amounts.

Weigel v. Commissioner

34 B.T.A. 237 · United States Board of Tax Appeals · Mar 31, 1936

Randolph v. Commissioner, 76 Fed. (2d) 472, affirming 28 B. T. A. 773. … Collection is a different question which' is not before the Board.