Case law

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.

Haass v. Commissioner

29 B.T.A. 900 · United States Board of Tax Appeals · Jan 24, 1934

He cites the decisions of Wright v. Commissioner, 47 Fed. (2d) 871; affirming and modifying the Board’s decision in George M. Wright, 18 B.T.A. 471 ; Commissioner v. … Fredericks, supra, affirmed in Kistler v.

Greisler v. Commissioner

37 B.T.A. 542 · United States Board of Tax Appeals · Mar 29, 1938

The parties stipulated that if the Board should hold that the loss was an ordinary loss and deductible in full under the provisions of section 23 (e) (2) of the Revenue Act of 1934, then the Board should enter an order in … Hulin v. Veatch, 148 Or. 119 , 35 Pac. (2d) 253 ; Metropolitan Bank v. *545 St. Louis Dispatch Co., 149 U. S. 436 ; Fulton Gold Corporation, 31 B. T. A. 519.

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 .

Zellerbach Paper Co. v. Commissioner

26 B.T.A. 96 · United States Board of Tax Appeals · May 17, 1932

He cites Commissioner v. … Reviewed by the Board. Judgment will he entered v/nder Rule 50.

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.

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.

Wurts-Dundas v. Commissioner

17 B.T.A. 881 · United States Board of Tax Appeals · Oct 11, 1929

In Kornhauser v. United States, 276 U. … Reviewed by the Board. Judgment will be entered under Bule 50.

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.

Independent Brick Co. v. Commissioner

11 B.T.A. 862 · United States Board of Tax Appeals · Apr 27, 1928

United States v. White Dental Manufacturing Co. of Pennsylvania, 270 U. S. 398 ; Paul N. Myers, 7 B. T. A. 1072. … A. 952, and in Auburn & Alton Coal Co. v. United States, 61 Ct.

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.

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.

Athens Roller Mills, Inc. v. Commissioner

46 B.T.A. 1012 · United States Board of Tax Appeals · Apr 28, 1942

Concrete Engineering Co. v. Commissioner (C. C. A., 8th Cir.), 58 Fed. (2d) 566. … A. 189, 194; Crown Willamette Paper Co. v. McLaughlin (C. C. A., 9th Cir.), 81 Fed. (2d) 365; Panther Rubber Manufacturing Co., 17 B. T. A. 310 (reversed other grounds, C. C. A., 1st Cir., 45 Fed. (2d) 314).

In re National Tube Co.

60 Ohio Law. Abs. 49 · United States Board of Tax Appeals · Dec 26, 1950

Standard Oil Company of Ohio, Zangerle, Aud., v. Republic Steel Corporation, and Roseville Pottery, Inc., v. County Board of Revision, supra. … Zangerle, Aud., v. Republic Steel Corp., and Roseville Pottery, Inc., v. County Board of Revision, supra. See, also, on this point Reed, Appellant, v. County Board of Revision of Fairfield County, 152 Oh St 207, 210.

Clarke v. Commissioner

22 B.T.A. 314 · United States Board of Tax Appeals · Feb 24, 1931

V. Knight. The petition contains the following allegations: The petitioner employed E. V. … Reviewed by the Board. Judgment will be entered under Bule 50.

Ohio Brass Co. v. Commissioner

17 B.T.A. 1199 · United States Board of Tax Appeals · Nov 4, 1929

United States Board of Tax Appeals 17 B.T.A. 1199 ; 1929 BTA LEXIS 2168 ; November 4, 1929 , Promulgated *2168 1. … Brown Co., 8 B.T.A. 112 . "Profits accrue when they are fixed and an enforceable liability is cerated." North Texas Lumber Co. v. Commissioner of Internal Revenue, 30 Fed.(2d) 680 .

Suncrest Lumber Co. v. Commissioner

25 B.T.A. 375 · United States Board of Tax Appeals · Jan 26, 1932

We are also of the opinion that this case is easily distinguishable from that of Petree v. United States, 34 Fed. (2d) 563; affd., 41 Fed. (2d) 517; certiorari denied, 282 U. … Since the hearing was had in this proceeding, *395 the Supreme Court, decided, the case of United States v. Kirby Lumber Co., 284 U.

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.

Sentinel Publishing Co. v. Commissioner

8 B.T.A. 325 · United States Board of Tax Appeals · Sep 27, 1927

A. 896, and Merchants National Bank v. Commissioner, 6 B. T. A. 1167. … Joy Floral Co. v. Commissioner, 7 B. T. A. 800.

Live Stock Nat'l Bank v. Commissioner

7 B.T.A. 413 · United States Board of Tax Appeals · Jun 18, 1927

On February 9, 1917, the board of directors of the Live Stock National Bank, the petitioner herein, at a special meeting adopted the following resolution: Whereas, the stockholders of this bank are desirous of adopting some … See Hibbard, Spencer, Bartlett & Co. v. Commissioner, 5 B. T. A., 464. Judgment will be entered on 15 days'1 notice, wnder Bule 50.