Case law

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 .

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.

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.

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.

Adams v. Commissioner

16 B.T.A. 497 · United States Board of Tax Appeals · May 13, 1929

This Board approved that determination and the Board’s decision was affirmed by the Circuit Court of Appeals. The facts of this proceeding are that William P. … Judgment will be entered v/nder 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.

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.

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.

Bryan v. Commissioner

19 B.T.A. 111 · United States Board of Tax Appeals · Feb 28, 1930

show that *122 the Board does not have jurisdiction. … American Auto Trimming Co. v.

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.

Mount Hope Cemetery Ass'n v. Commissioner

37 B.T.A. 671 · United States Board of Tax Appeals · Apr 14, 1938

The Board must make as close an approximation as it can. Cohan v. Commissioner, 39 Fed. (2d) 540. … The Circuit Court was reversed because it substituted its judgment concerning facts for that of the Board, where there was substantial evidence to support the Board’s finding of fact. Palmer v. Commissioner, 302 U.

Christian Ganahl Co. v. Commissioner

34 B.T.A. 126 · United States Board of Tax Appeals · Mar 18, 1936

Carrano v. Commissioner, 70 Fed. (2d) 319, reversing a memorandum opinion of this Board on other grounds. A like conclusion was reached by us in Washington Market Co., 25 B. T. … Reviewed 'by the Board. Decision will he entered v/nder Bule 50. Matthews, Leech, and Aiínold dissent.

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.

Wait v. Commissioner

35 B.T.A. 359 · United States Board of Tax Appeals · Jan 27, 1937

Collector v. Day, 11 Wall. 113 . The petitioners contend that the District is a political subdivision of the State of Texas, engaged in the performance of essential and usual functions of sovereignty. … We think that the issue raised is controlled by Commissioner v. Ten Eyck, 76 Fed. (2d) 515, affirming 29 B. T. A. 1113, and Montgomery B. Case, 34 B. T. A. 1229.

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.

Kuldell v. Commissioner

34 B.T.A. 1116 · United States Board of Tax Appeals · Oct 16, 1936

In the case of Labrot v. Burnet, 57 Fed. (2d) 413, affirming the Board, 18 B. T. … With that reasoning of the Board of Tax Appeals we agree. In transactions like the one before us, substance and not form determines the applicability of the taxing act. Southern Pacific Co. v. Lowe, 247 U.