Case law

Gump v. Commissioner

22 B.T.A. 783 · United States Board of Tax Appeals · Mar 18, 1931

In view of the recent decision by the Supreme Court in Graham v. Goodcell, 282 U. … Reviewed by the Board. Judgment of no deficiency will be entered.

Owens v. Commissioner

27 B.T.A. 469 · United States Board of Tax Appeals · Dec 29, 1932

the Board the following contracts and terms of consolidation concluded by them with the officers of the North Texas National Bank to be submitted to the Board of Directors of the several banks for their consideration and … V ***** * Example (2): The X Corporation has a capital of $100,000 and earnings and profits of $50,000 accumulated since February 28, 1913.

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.

Drake v. Commissioner

30 B.T.A. 475 · United States Board of Tax Appeals · Apr 26, 1934

Phillips v. Commissioner, 283 U.S. 589 . … Hanlon v. Wheeler (Tex. Ct. App.), 45 S.W. 821 ; Green v. Ferguson, 62 Tex. 525 .

McCarter v. Commissioner

33 B.T.A. 304 · United States Board of Tax Appeals · Oct 29, 1935

We think the test should be that applied by the Board of Tax Appeals in Horner v. Commissioner, 28 B. T. … Brooks v. Burnet, 288 U. S. 378 . Reviewed by the Board. Decision will ~be entered under Bule SO. SterNI-iageN, Arhndell, and Matthews dissent on the second point.

McCarter v. Commissioner

34 B.T.A. 535 · United States Board of Tax Appeals · May 5, 1936

But the decisions of the Supreme Court in Helvering v. Rankin, 295 U. S. 123 , supra; Gormon v. Littlefield, 229 U. S. 19 ; Richardson v. Shaw, 209 U. S. 365 and Duel v. Hollins, 241 U. … Beviewed by the Board. Decision will be entered under Rule 50.

Haight v. Commissioner

14 B.T.A. 844 · United States Board of Tax Appeals · Dec 20, 1928

The so-called ordinance passed by the board of trustees of the sanitary district did not create an office but merely provided for the employment of Adcock to take care of certain matters for the board. … Metcalf v. Mitchell, 269 U. S. 514 .

Goodale v. Commissioner

34 B.T.A. 697 · United States Board of Tax Appeals · Jun 17, 1936

Opposed to this decision is Mallory v. White, 8 Fed. … Reviewed by the Board. Decision will be entered for the petitioner.

Edward Sec. Corp. v. Commissioner

30 B.T.A. 918 · United States Board of Tax Appeals · Jun 14, 1934

In Budd v. … Eeviewed by the Board. Decision will be entered imder Bule 50.

Carroro v. Commissioner

29 B.T.A. 646 · United States Board of Tax Appeals · Dec 27, 1933

McIntosh v. Wilkinson, 36 Fed. (2d) 807. … Reviewed by the Board. Judgment wül ~be entered for the respondent.

Paper v. Commissioner

29 B.T.A. 523 · United States Board of Tax Appeals · Dec 12, 1933

Towne v. Eisner, 245 U.S. 418 ; Gibbons v. Mahon, 136 U.S. 549 ; Logan County v. United States, 169 U.S. 255 . … Reviewed by the Board. Decision will be entered under Rule 50.

Sanford Cotton Mills v. Commissioner

14 B.T.A. 1210 · United States Board of Tax Appeals · Jan 11, 1929

SANFORD COTTON MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Sanford Cotton Mills v. Commissioner Docket No. 12813. … The product sold is brown sheeting. It was sold to wholesale dry-goods merchants throughout the United States, in Cuba, and South America.

Jacobs v. Commissioner

22 B.T.A. 1166 · United States Board of Tax Appeals · Apr 10, 1931

V. Board, 18 B. T. A. 650. … The Commissioner argues that “ the Board is wholly without information as to the corporation’s ability to borrow money or to pay it (the bonus) from other sources than its balances of cash held in banks.”

Hughes Tool Co. v. Commissioner

40 B.T.A. 963 · United States Board of Tax Appeals · Nov 28, 1939

Under the authority of Commissioner v. General Machinery Corporation, 95 Fed. (2d) 759; Helvering v. Morgan’s, Inc., 293 U. S. 121 ; Palomas Land & Cattle Co. v. … Northwest Bancorporation v. Commissioner, 93 Fed. (2d) 1011.

Chadbourne & Moore, Inc. v. Commissioner

16 B.T.A. 1054 · United States Board of Tax Appeals · Jun 14, 1929

the date of final decision by said Board. … This same point arose in the case of Toxaway Mills, Inc. v. United States, 61 Ct. Cls. 363, 5 Am. Fed. Tax Rep. 5714.

Comstock v. Commissioner

15 B.T.A. 769 · United States Board of Tax Appeals · Mar 11, 1929

The Supreme Court of Missouri in Birmingham Drainage District v. Chicago, etc., 266 Mo. 60 ; 178 S. … See Dallas County Levee District No. 2 v. Looney, 207 S. W. 310 ; Dallas County Levee Improvement District No. 3 v. Ayers et al., 246 S. W. 1112 . In Caldwell Milling Co., 3 B. T.

Steele's Mills v. Commissioner

4 B.T.A. 960 · United States Board of Tax Appeals · Sep 23, 1926

We are of the opinion that the board of directors were merely acting for and in behalf of the corporation when it received the check. … Coble v. Beall, 130 N. C. 533 ; 41 S. E. 793 . The payment of $25,000 by the corporation was made to its managers and agents.

Fish v. Commissioner

45 B.T.A. 120 · United States Board of Tax Appeals · Sep 16, 1941

Reinecke v. Northern Trust Co., 278 U. S. 339 ; Chase National Bank v. United States, 278 U. S. 327 . … There the Board held a remainder-man had no adverse interest in the life estates and for that reason these were considered taxable. In the course of the opinion, however, the Board refers to prior decisions in David J.

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.

Folk v. Commissioner

25 B.T.A. 599 · United States Board of Tax Appeals · Feb 24, 1932

FOLK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Folk v. Commissioner Docket Nos. 28396, 31018. … Brown were appointed executors to the estate.