Case law

Connecticut Elec. Service Co. v. Commissioner

35 B.T.A. 444 · United States Board of Tax Appeals · Feb 10, 1937

Co. v. Commissioner, 33 Fed. (2d) 695; the Circuit Court of Appeals for the Second Circuit, in New York Central R. R. Co. v. Commissioner, 79 Fed. (2d) 247, and American Gas & Electric Co. v. … Commissioner, 85 Fed. (2d) 527; the Court of Claims, in American Gas & Electric Co. v. United States, 17 Fed. Supp. 151; and this Board, in Illinois Power & Light Corporation v. Commissioner, 33 B. T.

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.

Poznak v. Commissioner

14 B.T.A. 727 · United States Board of Tax Appeals · Dec 14, 1928

Smith: That the petitioner is liable to income tax in respect of profits from the conduct of his illegal business is settled by the decision of the Supreme Court in United States v. Sullivan, 274 U. S. 259 . … The Board can not at this time determine the exact amount of the deficiencies due. Judgment will he entered u/nder Rule 50.

Lapsley v. Commissioner

44 B.T.A. 1105 · United States Board of Tax Appeals · Jul 24, 1941

He cites Helvering v. Hammel, 311 U. S. 504 ; Electro-Chemical Engraving Co. v. Commissioner, 311 U. S. 513 ; Welch v. Street, 116 Fed. (2d) 953; and Edward F. C. McLaughlin, 43 B. T. … Rogers v. Commissioner, 103 Fed. (2d) 790, affirming Betty Rogers, 37 B. T. A. 897), but abandoned the property to the mortgagee (W. W. Hoffman, supra, and Commissioner v. Hoffman, supra.)

Cole v. Commissioner

42 B.T.A. 1110 · United States Board of Tax Appeals · Oct 30, 1940

Commissioner, 70 Fed. (2d) 95, and Burnet v. Campbell Co., 50 Fed. (2d) 488. In our opinion the Board’s decision in Lakeland Grocery Co., 36 B. T. A. 289, is controlling here. … As was pointed out by the Board in Reginald Denny, 33 B. T. A. 738, 742, “It is elementary that if there is a consideration for a transfer it is not a gift. Noel v. Parrott, 15 Fed. (2d) 669.”

Pyramid Metals Co. v. Commissioner

44 B.T.A. 1087 · United States Board of Tax Appeals · Jul 22, 1941

The cases of Commissioner v. Rust, 116 Fed. (2d) 636, and Carondelet *1089 Building Co. v. … Eeviewed by the Board. Decision will he entered for the respondent.

Dickinson Trust Co. v. Commissioner

40 B.T.A. 263 · United States Board of Tax Appeals · Jul 20, 1939

The Board’s opinion upon this point in the last cited case was affirmed by the Circuit Court of Appeals for the Sixth Circuit in Taft v. Commissioner, 92 Fed. (2d) 667. … See Taft v. Commissioner, 304 U. S. 351 . Reviewed by the Board. Decision will be entered for the respondent.

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 .

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.

Liberty Nat'l 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.

Green v. Commissioner

26 B.T.A. 719 · United States Board of Tax Appeals · Jul 26, 1932

This Board held in Samuel Keller, 21 B. T. … See also United Stages v. Armstrong, 26 Fed. (2d) 227; Ratcliff v. Clendenin, 232 Fed. 61 ; Hollins v. Brierfield Coal Coke Co., 150 U. S. 371 . In the case of McDonald v. Williams, 174 U.

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.

Caldwell v. Commissioner

47 B.T.A. 168 · United States Board of Tax Appeals · Jun 23, 1942

A. 1014; Snell Isle, Inc. v. Commissioner, 90 Fed. (2d) 481; certiorari denied, 304 U. S. 734 . … We know that the board of supervisors of the university never authorized the payment of the percentage to petitioner and that the minutes of the board, prepared and kept by James Monroe Smith, president of the university

Alfred C. Goethel Co. v. Commissioner

15 B.T.A. 199 · United States Board of Tax Appeals · Feb 5, 1929

See Hecht v. Malley, 265 U. S. 144 ; Burk-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 ; and E. A. Landreth Co., 11 B. T. A. 1. As to the first issue, respondent’s action is affirmed. … Eespondent mailed the 60-day deficiency notice on March 31, 1926, and petitioner filed its appeal therefrom to this Board on April 9, 1926.

Appeal of Moores

3 B.T.A. 301 · United States Board of Tax Appeals · Jan 14, 1926

See also Mook v. Sewings & Loan Co., 87 Oh. St. 273; and Walston v. McCabe, 11 Oh. N. P. 26. … On reference to the Board, Korner, James, and Teammell dissent.

Gilbert Creek Land Co. v. Commissioner

14 B.T.A. 921 · United States Board of Tax Appeals · Dec 26, 1928

GILBERT CREEK LAND CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gilbert Creek Land Co. v. Commissioner Docket No. 13848. … At a meeting of the board of directors of the petitioner held on the 12th day of May, 1914, the following correct minute was made: C. W. Campbell laid before the board the *2894 proposed contract of option with B.

Bauer Bros. Co. v. Commissioner

9 B.T.A. 392 · United States Board of Tax Appeals · Nov 28, 1927

The three brothers made up only one-half of the board of directors. … Likewise this case is not controlled by Canton Art Metal Co. v. Commissioner, 6 B. T.

Consolidated Textile Corp. v. Commissioner (Na)

16 B.T.A. 178 · United States Board of Tax Appeals · Apr 24, 1929

The original petition was filed on May 14, 1926, and reads in part material here, as follows: Consolidated Textile Corporation, Petitioner, v. Commissioner oe Internal Revenue, Respondent. … Reviewed by the Board. The proceeding will be dismissed for lack of jurisdiction. Milliken concurs in the result.

Estate of Henry v. Commissioner

47 B.T.A. 843 · United States Board of Tax Appeals · Oct 7, 1942

Freuler v. Helvering, supra. … Blair v. Commissioner, supra.

National Yarn Mills v. Commissioner

10 B.T.A. 1102 · United States Board of Tax Appeals · Feb 29, 1928

Aetjndell : We have included in our findings of fact all of the facts found in Climax Spinning Co. v. Commissioner, 8 B. T. … Reviewed by the Board. Judgment will be entered for the respondent. Phillips dissents.