Case law

Piedras Negras Broadcasting Co. v. Commissioner

43 B.T.A. 297 · United States Board of Tax Appeals · Jan 14, 1941

Brown at San Antonio, Texas, March 15 and 16, 1935, and at Eagle Pass, Texas, March 18, 1935. … V.

Harris v. Commissioner

8 B.T.A. 1234 · United States Board of Tax Appeals · Nov 5, 1927

MoRRis: The question raised by the petitioner has already been considered by the Board and decided adversely to his contention. Harry J. Gutman v. Commissioner, 7 B. T. A. 500; H. E. Newton v. Commissioner, 7 B. T. … Reviewed by the Board. 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.

Palomas Land & Cattle Co. v. Commissioner

33 B.T.A. 999 · United States Board of Tax Appeals · Jan 30, 1936

The Board affirmed the Commissioner and the Circuit Court affirmed the Board. … Reviewed by the Board. Decision will be entered for the respondent. *1002 Van Fossan, Matthews, Turner, and Tyson dissent.

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.

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.

De Coppet v. Commissioner

38 B.T.A. 1381 · United States Board of Tax Appeals · Dec 15, 1938

It is the function of the Board to determine the amount of the losses, if any such were sustained. The Board is not absolved from the duty of making such determinations because of difficulty in doing so. Cf. Cohan v. … A., 2d Cir.), 39 Fed. (2d) 540; National Outdoor Advertising Bureau v. Helvering (C. C. A., 2d Cir.), 89 Fed. (2d) 878.

Burges v. Commissioner

17 B.T.A. 275 · United States Board of Tax Appeals · Sep 17, 1929

In Wharton County Drainage District No. 1 v. Higbee, 149 S. … He was at the beck and call of the board of directors or the manager for any legal work they might require.

Licht v. Commissioner

37 B.T.A. 1096 · United States Board of Tax Appeals · Jun 21, 1938

This report states that ah adjuster of the board formed an opinion that the fire was of incendiary origin; that, through the board, one Philip Taylor was arrested and charged with arson and held by the Magistrate’s Court … Since our decision in the above case, the Circuit Court of Appeals for the Ninth Circuit has rendered a decision in Cahn v.

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.

Wright v. Commissioner

10 B.T.A. 806 · United States Board of Tax Appeals · Feb 16, 1928

In United States v. … Bailey v. Railroad, 106 U. S. 109 ; Lynch v. Turrish, 247 U. S. 221 ; Southern Pacific Co. v. Lowe, 247 U. S. 330 ; Gulf Oil Corporation v. Lewellyn, 248 U. S. 71 ; Eisner v. Macomber, 252 U. S. 189 ; United States v.

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.

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.

Continental Screen Co. v. Commissioner

19 B.T.A. 1095 · United States Board of Tax Appeals · May 26, 1930

A. 1126, and in those cases, the Board has consistently refused to allow expenses incurred in defense of the act as an ordinary and necessary business expense. … In Kornhauser v. United States, 276 U. S. 145 , it was stated: In the Appeal of F. Meyer & Brother Co., 4 B. T.

Falk v. Commissioner

24 B.T.A. 299 · United States Board of Tax Appeals · Oct 7, 1931

A. 391; Baltzell v. Mitchell, 3 Fed. (2d) 428; certiorari denied, 268 U. S. 690 ; Whitcomb v. Blair, 25 Fed. (2d) 528; affirming Louis P. V. Whitcomb et al., 4 B. T. A. 80; Abell v. Tail, 30 Fed. (2d) 54; Hubbell v. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

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.

Jones v. Commissioner

32 B.T.A. 728 · United States Board of Tax Appeals · Jun 10, 1935

Refling v. Burnet, 47 Fed. (2d) 859, affirming 17 B. T. A. 327; Ames v. Commissioner, 49 Fed. (2d) 853; Monell v. Helvering, 70 Fed (2d) 631; People's Pittsburgh Trust Co. v. United States, 6 Fed. Supp. 447. … The petitioner has cited and places reliance on the case of Commissioner v. Wurts-Dundas, 54 Fed. (2d) 515 (C. C. A., 2d Cir.), which affirmed the decision of this Board reported at 17 B. T. A. 881.

Becker Bros. v. Commissioner

9 B.T.A. 1260 · United States Board of Tax Appeals · Jan 14, 1928

On the first question the parties, by stipulation, introduced in evidence the report of the case of Becker Brothers v. United States, 7 *1263 Fed. (2d) 3. … However, it appears from the report of the decision in Becker Brothers v.

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.