Case law

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.

Pilliod Lumber Co. v. Commissioner

7 B.T.A. 591 · United States Board of Tax Appeals · Jul 8, 1927

Updike v. United States, 8 Fed. (2d) 913. The petitioner cites and relies on the case of Emmioh v. … The Board, therefore, determines that there is a deficiency of $963.34 in respect of the tax of this petitioner for the calendar year 1918. Judgment will be entered for the respondent.

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.

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.

Appeal of Estate of Jackman

2 B.T.A. 515 · United States Board of Tax Appeals · Sep 8, 1925

A. 409, that the Board may consider any matter which is a proper defense to an asserted deficiency. … We must hold that they do not, and decide for the Commissioner on the merits under the authority of Irwin v. Gavit, 268 U. S. 161 , decided April 27, 1925. Arundell not participating.

Jefferson Standard Life Ins. Co. v. Commissioner

33 B.T.A. 404 · United States Board of Tax Appeals · Nov 8, 1935

Board. … In Helvering v.

Chipley v. Commissioner

25 B.T.A. 1103 · United States Board of Tax Appeals · Apr 12, 1932

A. 12; Altshul Tobacco Co. v. Commissioner, 42 Fed. (2d) 609; Bornwit Teller & Co. v. Commissioner, 53 Fed. (2d) 381; certiorari denied, Feb. 15, 1932. … United States v. Anderson, 269 U. S. 422 .

Holmes v. Commissioner

37 B.T.A. 865 · United States Board of Tax Appeals · May 17, 1938

It is plain that the Board has not agreed with this contention because Mrs. A. B. Hurt et al., Executors, supra, was decided by the Board subsequent to the Supreme Court’s decisions in the Dalton v. Bowers and Burnet v. … Reviewed by the Board. Decision will be entered, for respondent.

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.

Schuman Carriage Co. v. Commissioner

43 B.T.A. 880 · United States Board of Tax Appeals · Mar 12, 1941

A., 6th Cir.), 111 Fed. (2d) 330, the Board said: * * * The hybrid system of accounting is not proper, Massachusetts Mutual Life Insurance Co. v. United States, 288 U. S. 269 ; Maine Dairy Co., 4 B. T. … The action of the respondent was sustained by the Board. The Board’s decision was affirmed by the United States Circuit Court of Appeals for the Second Circuit upon the point involved, Hardy, Inc. v.

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.

Curtis v. Commissioner

26 B.T.A. 1103 · United States Board of Tax Appeals · Oct 4, 1932

Warner v. Walsh, 15 Fed. (2d) 367; United States v. Bolster, 26 Fed. (2d) 160; and Allen v. … Walsh [Warner v.

Archer v. Commissioner

47 B.T.A. 228 · United States Board of Tax Appeals · Jun 26, 1942

The respondent insists that since the amended petition was filed more than ninety days after the notice of deficiency was mailed, the Board is without jurisdiction to redetermine the deficiency for 1938. … Reviewed by the Board. Decision wEl be entered- for petitioner as to 19-37 and dismissing the petition as to 1938.

Weber Flour Mills Co. v. Commissioner

32 B.T.A. 181 · United States Board of Tax Appeals · Feb 28, 1935

That board is thereby given authority to determine the existence of the grounds, and, if found to exist, to terminate the life of the corporation by a declaration of forfeiture. *185 Later, in Young Construction Co. v. … Deferring to its decision in Four-S Razor Co. v.

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.

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 .

Smith v. Commissioner

26 B.T.A. 1178 · United States Board of Tax Appeals · Oct 12, 1932

Respondent in his brief admits the force of Wells Fargo Bank & Union Trust Co. v. Blair, supra, and concedes that when the liquidating trustees, Hauser, Colman and Mrs. … If said regulations were applicable in Taylor Oil & Gas Co. v.

Wallace State Bank v. Commissioner

6 B.T.A. 709 · United States Board of Tax Appeals · Apr 5, 1927

WALLACE STATE BANK AND WALLACE LIVE STOCK LOAN CO., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Wallace State Bank v. Commissioner Docket No. 4300. … United States Board of Tax Appeals 6 B.T.A. 709 ; 1927 BTA LEXIS 3431 ; April 5, 1927 , Promulgated *3431 1.

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.

O'Shaughnessy v. Commissioner

21 B.T.A. 1046 · United States Board of Tax Appeals · Dec 31, 1930

The thought that the Act intends to tax only the interest of the decedent in such property, which has in the past been accepted by the Board, must be rejected in view of the statement of the Supreme Court in Tyler v. … Nichols v. Coolidge, 274 U. S. 531 ; May v. Heiner, 281 U. S. 238 ; Reinecke v. Northern Trust Co., 278 U. S. 339 (as to the five trusts). See also Mary Allen Emery, Executrix, 21 B. T. A. 1038, decided this day.