Case law

Central National Bank v. Commissioner

11 B.T.A. 1017 · United States Board of Tax Appeals · May 4, 1928

In the case of National Bank v. Insurance Co., 104 U. … It is also difficult to believe that the rule of the courts heretofore referred to in National Bank v.

Morphy v. Commissioner

35 B.T.A. 289 · United States Board of Tax Appeals · Jan 19, 1937

It is true the Circuit Court of Appeals for the Second Circuit in Hewitt Realty Co. v. Commissioner, 76 Fed. (2d) 880 (1935), is contra. That opinion has had the respectful consideration of this Board. … Reviewed by the Board. Decision will be entered for the respondent. Murdock dissents.

Illinois Power & Light Corp. v. Commissioner

33 B.T.A. 1189 · United States Board of Tax Appeals · Feb 25, 1936

C.), 75 Fed. (2d) 644, affirming the Board’s memorandum opinion entered May 11, 1933; Public Service Co. v. Helvering (C. C. … A., 8th Cir.), 75 Fed. (2d) 733, affirming the Board’s memorandum opinion entered October 25, 1933; and Central States Electric Corporation v. Commissioner (C. C.

Eisendrath v. Commissioner

28 B.T.A. 744 · United States Board of Tax Appeals · Jul 26, 1933

We also consider that the executors of the deceased taxpayer were authorized under section 274 (a), supra, to file the petition with the Board, since they stand in the place of the deceased taxpayer. In Butler v. … Bankers’ Trust Co. v. Bowers, 295 Fed. 89 . She has the right to file in behalf of the estate waivers extending the period of limitation. Aldridge v. United States, 64 Ct. Cls. 424.

Prudential Financial Corp. v. Commissioner

46 B.T.A. 796 · United States Board of Tax Appeals · Mar 31, 1942

Commissioner v. Strong Manufacturing Co., 124 Fed. (2d) 360. We now turn to the question of whether the setting aside was irrevocable. … Thus it is clear that there was consideration for the resolution of the board of directors of petitioner.

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.

Growers Cold Storage Co. v. Commissioner

17 B.T.A. 1279 · United States Board of Tax Appeals · Nov 7, 1929

The Board held that it was not a business league, and that it was not required to operate at cost. … In Kansas City Hay Dealers’ Assn. v.

Willoughby Camera Stores, Inc. v. Commissioner

44 B.T.A. 520 · United States Board of Tax Appeals · May 16, 1941

As was said in Schoellkopf Aniline & Chemical Works, Inc. v. United States, 3 Fed. … Bauer Brothers Co. v. Commis sioner, 46 Fed. (2d) 874; certiorari denied, 283 U. S. 850 ; Commercial Electrical Supply Co., 8 B. T. A. 986. Decision will be entered for the respondent.

Warner Sugar Refining Co. v. Commissioner

4 B.T.A. 5 · United States Board of Tax Appeals · Apr 21, 1926

Randon v. Toby, 11 How. 493 ; State Loan & Trust Co. v. Cochran, 130 Cal. 245 ; 62 Pac. 466 ; Wells, Fargo & Co. v. Enright, 127 Cal. 669 ; 60 Pac. 439 ; Bridges v. Stephens, 132 Mo. 524 ; 34 S. … W. 555 ; State Trust Co. v. Sheldon, 68 Vt. 259 ; 35 Atl. 177 ; Ennis v. Pullman Palace-Car Co., 165 Ill. 161 ; 46 N. E. 439 ; Holman v. Omaha & C. B. Ry. & Bridge Co., 117 Iowa, 268 ; 90 N. W. 833 ; Shutte v.

Diescher v. Commissioner

18 B.T.A. 353 · United States Board of Tax Appeals · Nov 27, 1929

See, Denney v. Reber, 63 Ind. App. 192 ; 114 N. E. 424 ; Koewing v. Town of West Orange, 89 N. J. L. 539; 99 Atl. 203 ; Nelson v. Suddarth (11 Va.), 1 Hen. & M. 350 ; Herold v. Kahn, 159 Fed. 608 ; Quinn v. … Reviewed by the Board. Decision will be entered for the petitioner. MuRdock dissents.

Savings Feature of Relief Dep't v. Commissioner

32 B.T.A. 295 · United States Board of Tax Appeals · Mar 29, 1935

Thereafter, the decision of the Board in the A-G Investment Association case was reversed by the Court of Appeals for the District of Columbia, A-C Investment Association v. Helvering, 68 Fed. (2d) 386. … Weer v. Page, 155 Md. 86 ; 141 Atl. 518 .

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.)

Springford v. Commissioner

41 B.T.A. 1001 · United States Board of Tax Appeals · Apr 30, 1940

The basic question has been passed upon by the courts and the Board in numerous cases. … Larkin v. United States, 78 Fed. (2d) 951; Robinson v. Commissioner, 59 Fed. (2d) 1008; Salvage v. Commissioner, 76 Fed. (2d) 112; Helvering v. Salvage, 297 U. S. 106 ; Bothwell v. Commissioner, 77 Fed. (2d) 35.

Forest Glen Creamery Co. v. Commissioner

41 B.T.A. 89 · United States Board of Tax Appeals · Jan 16, 1940

A. 90; Helvering v. Taylor, 293 U. … Helvering v. Taylor, supra; Lucas v. Kansas City Structural Steel Co., 281 U. S. 264, 271 ; Wickwire v. Reinecke, 275 U. S. 101, 105 .

Louisiana Naval Stores, Inc. v. Commissioner

18 B.T.A. 533 · United States Board of Tax Appeals · Dec 18, 1929

On July 12, 1926, a petition was filed with this Board captioned “Appeal of Louisiana Naval Stores, Inc., Biloxi, Mississippi.” … Jeanerette Rice & Milling Co. v. Durocher, 123 La. 160 ; 48 Sou. 780 . Furthermore, if it was to the interest of D. J.

Wisconsin Nat'l Bank v. Commissioner

4 B.T.A. 109 · United States Board of Tax Appeals · Jun 21, 1926

Nicholson v. Halsey, 1 Johns. Ch. (N. Y.) 417; Lockwood v. Sturdevant, 6 Conn. 373 . … McMahan v. Jacoway, (Ala.) 17 So. 39 ; Hudson Bros. Com. Co. v. Glencoe Sand & G. Co., (Mo.) 41 S. W. 450 ; Story v. Ulman (Md.), 41 Atl. 120 .

Marquissee v. Commissioner

11 B.T.A. 334 · United States Board of Tax Appeals · Mar 30, 1928

The petitioners appealed to this Board from such disallowances. … We think that the status of the partnership with respect to its engagement by the Commission and Board was that of an independent contractor within the rule laid down by Metcalf & Eddy v. Mitchell, 269 U. S. 516 .

Maddas v. Commissioner

40 B.T.A. 572 · United States Board of Tax Appeals · Sep 28, 1939

Avery v. Commissioner, 22 Fed. (2d) 6. … Reviewed by Board. Decision will be entered u/nder Rule 50.

McMurtrie v. Commissioner

8 B.T.A. 1301 · United States Board of Tax Appeals · Nov 7, 1927

Van Fossan: The facts in this case bring it squarely within the holding of the Board in Robert W. Bingham v. Commissioner, 8 B. T. A. 603, promulgated October 8, 1927. … Eeviewed by the Board. Judgment will be entered for the petitioner.

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.