Case law

Riebe v. Commissioner

41 B.T.A. 935 · United States Board of Tax Appeals · Apr 24, 1940

United States v. Sullivan, 274 U. S. 259 . … A., 1st Cir.); Saenger, Inc. v. Commissioner, 84 Fed. (2d) 23 (C. C. A., 5th Cir.).

First Nat'l Bank v. Commissioner

35 B.T.A. 876 · United States Board of Tax Appeals · Apr 16, 1937

He relies upon Board of Commissioners v. Citizens' Trust & Savings Bank, 123 N. E. 130 (Indiana, 1919). … This was, in our opinion, a valid consideration for the contract, which further distinguishes the instant proceeding from Board of Commissioners v. Citizens' Trust & Savings Bank.

Hellebush v. Commissioner

24 B.T.A. 660 · United States Board of Tax Appeals · Nov 5, 1931

S. 862 ; affirming the Board’s decision in Taylor Oil & Gas Co., 15 B. T. A. 609. … On the authority of Taylor Oil & Gas Co. v. Commissioner, supra, we affirm the action of the Commissioner on this issue. Cf. Southern Ice & Fuel Co., 10 B. T. A. 1213; James Duggan, 18 B. T. A. 608; George M.

Pittsburgh Terminal Coal Corp. v. Commissioner

23 B.T.A. 248 · United States Board of Tax Appeals · May 14, 1931

Dalmas v. Philipsburg & Susguehanna Valley Railroad, Co., 254 Pa. 9 ; 98 Atl. 796 : Punxsatawny Borough v. Phillips Gas & Oil Co., 238 Pa. 23 ; 85 Atl. 1003 ; Petry v. Harwood Electric Co., 280 Pa. 142 ; 124 Atl. 302 . … Reviewed by the Board. Judgment of no deficiency will he entered.

Liberty National Co. v. Commissioner

18 B.T.A. 510 · United States Board of Tax Appeals · Dec 16, 1929

To hold otherwise would be to extend the purposes and effects of affiliation for income-tax purposes by implication and this is not within the power of the Commissioner or of the Board. … Gould v. Gould, 245 U. S. 151 ; Benziger v. United States, 192 U. S. 38 ; Shwab v. Doyle, 248 U. S. 529 ; and United States v. Anderson, 263 U. S. 179, 187 . Reviewed by the Board.

Buzard v. Commissioner

29 B.T.A. 981 · United States Board of Tax Appeals · Feb 1, 1934

By orders entered on August 10, 1933, the Chairman of the Board directed that “ the orders of Division No. 4, entered July 12, 1933,” be reviewed by the Board. … McWilliams v. Excelsior Coal Co., 298 Fed. 844 .

Bank of America Nat'l Asso. v. Commissioner

19 B.T.A. 1273 · United States Board of Tax Appeals · May 29, 1930

BANK OF AMERICA NATIONAL ASSOCIATION, AS TRUSTEE UNDER THE WILL OF JAMES HALE BATES, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Bank of America Nat'l Asso. v. Commissioner Docket No. 40078. … Brown, Esq., for the petitioner. Harold Allen, Esq., for the respondent.

Highway Trailer Co. v. Commissioner

28 B.T.A. 792 · United States Board of Tax Appeals · Aug 1, 1933

The Board, in its opinion, stated: The statute [sec. 234 (a) (4) Bev. … In Lucas v.

Carroll v. Commissioner

27 B.T.A. 65 · United States Board of Tax Appeals · Nov 15, 1932

But the Board held to the contrary and denied taxpayer’s contention. The Garrieron case was before the Board again in 20 B. T. … . *70 The latter case was affirmed in Cameron v. Commissioner, 56 Fed. (2d) 1021.

Gulf Refining Co. v. Evatt

48 Ohio Law. Abs. 103 · United States Board of Tax Appeals · Jul 1, 1947

See Zangerle, Aud. v The Standard Oil Company of Ohio, 144 Oh St, 506; The Standard Oil Company v Zangerle, Auditor, 144 Oh St, 523. … See Cincinnati et al v Davis, 58 Oh St 225, 234; Industrial Commission v Vail, 110 Oh St 304; State ex rel Podley v Industrial Commission, 127 Oh St 583; State ex rel. v Atkinson, 138 Oh St, 157, 162.

Godfrey L. Cabot, Inc. v. Commissioner

40 B.T.A. 366 · United States Board of Tax Appeals · Jul 28, 1939

In United States v. Anderson, 269 U. … Decision will he entered v/nder Bule BO.

Gregg Co. v. Commissioner

25 B.T.A. 81 · United States Board of Tax Appeals · Jan 7, 1932

See Thiry v. Banner Window Glass Co., 81 W. Va. 39 ; 93 S. E. 958 ; Baker v. Smith, 41 R. I. 17; 102 Atl. 721 ; Kahn v. Colonial Fuel Corporation, 198 N. Y. S. 596. … Gilbert Paper Co. v. Prankard, 198 N. Y. S. 25; Cox v. Leahy, 204 N. Y. S. 741.

Ohio-Clover Leaf Dairy Co. v. Commissioner

13 B.T.A. 1320 · United States Board of Tax Appeals · Oct 31, 1928

In support of its contention the petitioner calls our attention to the decision of the Circuit Court of Appeals, Sixth Circuit, in the case of Wiener v. … Ostheimer, supra, the Board said: In order that an item may be accrued, however, a liability must actually be incurred in the taxable year. Schuster & Co., v. Williams, 283 Fed. 115 .

Havana Elec. Ry., Light & Power Co. v. Commissioner

34 B.T.A. 782 · United States Board of Tax Appeals · Jul 14, 1936

The Board stated? … Reviewed by the Board. Judgments will loe entered wider Rule 50. Leech dissents.

California Brewing Asso. v. Commissioner

43 B.T.A. 721 · United States Board of Tax Appeals · Feb 26, 1941

Commissioner v. Forest Glen Creamery Co., 98 Fed. (2d) 968. … Maffit v. Becker, 65 Fed. (2d) 880; White v. United States, 22 Fed. Supp. 821; Beverly Wall Paper Co. v. Commissioner, 98 Fed. (2d) 211. 3.

Rossheim v. Commissioner

31 B.T.A. 857 · United States Board of Tax Appeals · Dec 13, 1934

I am also of the opinion that the Board’s decision in this case is contrary to Rose v. Twist Co. of Georgia, 28 Fed. (2d) 767; Taplin v. Commissioner, 41 Fed. (2d) 454; Durkee v. … Welch, 49 Fed. (2d) 339; and Commissioner v. Van Vorst, 59 Fed. (2d) 677.

Dietrick v. Commissioner

6 B.T.A. 1371 · United States Board of Tax Appeals · May 13, 1927

The Commissioner relies on the case of Noel v. Parrott (C. C. A., Fourth Circuit), 15 Fed. (2d) 669, sustaining the United States Board of Tax Appeals in the Appeal of John H. Parrott, 1 B. T. … A. 50, but in the opinion of the Board the facts in these cases are not similar to those in the instant case.

Greenfield Bros. Clothing Co. v. Commissioner

9 B.T.A. 9 · United States Board of Tax Appeals · Nov 8, 1927

In the case of Davidson & Case Lumber Co. v. … In Chattanooga Savings Bank v.

Runkle v. Commissioner

39 B.T.A. 458 · United States Board of Tax Appeals · Feb 17, 1939

.); Helvering v. Stifel, 75 Fed. (2d) 583, affirming memorandum opinion of the Board; Olive Hume Oliver, 30 B. T. A. 1381; aff'd., 78 Fed. (2d) 561 (C. C. A., 3d Cir.); Commissioner v. … It was said in Helvering v. Stifel, supra, that “there is no practicable way of determining the cost of the shares received in exchange” other than that adopted by the Board in the Von Gwnten case.

Zinsser & Co. v. Commissioner

21 B.T.A. 152 · United States Board of Tax Appeals · Oct 31, 1930

of Tax Appeals, or (2) if an appeal has been filed, then by the number of days between the date of the mailing of such notice and the date of the final decision by the Board. … Dry Goods Co. v. United States, 280 U. S. 453 .