Case law

Garden City Feeder Co. v. Commissioner

35 B.T.A. 770 · United States Board of Tax Appeals · Mar 30, 1937

Old Mission Portland Clement Co. v. Commissioner, 69 Fed. (2d) 676; Stiles v. Commissioner, 69 Fed. (2d) 951; Gloyd v. Commissioner, 63 Fed. (2d) 649; certiorari denied, 290 U. S. 633 ; Uncasville Manufacturing Co. v. … (Reviewed by the Board. Judgment will be entered under Bule 50.

Otterbein Press v. Evatt

38 Ohio Law. Abs. 265 · United States Board of Tax Appeals · May 5, 1943

State ex rel Methodist Book Concern v Guckenberger, Aud., 57 Oh Ap 13, 19, 20, affirmed State ex rel Methodist Book Concern v Guckenberger, Aud., 133 Oh St 27; Pfeiffer et al v Jenkins et al, Board of Tax Appeals, 141 Oh … THE BOARD OF TAX APPEALS-.

Brooklyn Radio Service Corp. v. Commissioner

31 B.T.A. 269 · United States Board of Tax Appeals · Oct 9, 1934

Its board of directors passed the following resolution on December 28, 1928: Resolved: that Mr. … United States v. Anderson, supra; American National Co. v. United States, 274 U.S. 99 . Reviewed by the Board. Decision will be entered under Rule 50.

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.

Muench v. Glander

57 Ohio Law. Abs. 371 · United States Board of Tax Appeals · Dec 15, 1949

(See, also, Rice v. Evatt, 144 Oh St 483, 30 O. O. 129.) … However, the Board of Tax Appeals has no equity jurisdiction and, as the Supreme Court of Ohio has said, “is a creature of statute *374 and is limited to the powers with which it is thereby invested.” (Steward v.

Bissell v. Commissioner

23 B.T.A. 572 · United States Board of Tax Appeals · Jun 4, 1931

In Commonwealth Commercial State Bank v. … Reviewed by the Board. Judgment will he entered under Rude 50.

Kuhn v. Commissioner

24 B.T.A. 216 · United States Board of Tax Appeals · Sep 29, 1931

A. 1101, where we held, following the decision of the court in Merle-Smith v. Commissioner of Internal Revenue, supra, that the beneficiaries were entitled to depletion deductions. … Reviewed by the Board. Judgments will l>e entered under Rule 50.

Glick Furniture Co. v. Bowers

81 Ohio Law. Abs. 8 · United States Board of Tax Appeals · Jan 20, 1958

In reality this appeal consists of 7 claims by the appellant numbered and in the amounts as follows: Board No. … Sherrick v. Peck, 158 Oh St 122, 48 O. O. 60.

Hellebush v. Commissioner

24 B.T.A. 660 · United States Board of Tax Appeals · Nov 5, 1931

S. 862 ; affirming the Board’s decision in Taylor Oil & Gas Co., 15 B. T. A. 609. … On the authority of Taylor Oil & Gas Co. v. Commissioner, supra, we affirm the action of the Commissioner on this issue. Cf. Southern Ice & Fuel Co., 10 B. T. A. 1213; James Duggan, 18 B. T. A. 608; George M.

Chamberlain v. Commissioner

43 B.T.A. 259 · United States Board of Tax Appeals · Jan 7, 1941

. *261 Commissioner v. Coward, 110 Fed. (2d) 725. … In Gates v. Wirth, 181 Ia. 19 ; 163 N.

Shafpa Realty Corp. v. Commissioner

8 B.T.A. 283 · United States Board of Tax Appeals · Sep 22, 1927

Smith : On the basis of the decision of the Board in Corn Exchange Bank v. Commissioner, 6 B. T. A. 158, and of the decision of the Supreme Court in New York Life Insurance Co. v. Edwards, 271 U. … Beviewed by the Board. Judgment will be entered for the respondent.

Jefferson Standard Life Ins. Co. v. Commissioner

44 B.T.A. 314 · United States Board of Tax Appeals · Apr 29, 1941

[Citing McCoach v. Insurance Co. of North America, 244 U. S. 585 ; United States v. Boston Insurance Co., 269 U. S. 197 ; Helvering v. Inter-Mountain, Life Insurance Co., 294 U. S. 686 ; Helvering v. … We hold, following Penn Mutual Life Insurance Co. v.

F. Burkhart Mfg. Co. v. Commissioner

9 B.T.A. 1228 · United States Board of Tax Appeals · Jan 13, 1928

In one of the first cases involving an amortization allowance Avhich came before the Board, Appeal of Banna Manufacturing Co., 1 B. T. … This conception of the measure of relief to be granted is supported by Elliott v. United States, 16 Fed. (2d) 164.

Jordan Creek Placers v. Commissioner

43 B.T.A. 131 · United States Board of Tax Appeals · Dec 19, 1940

Del Mar Addition v. Commissioner, supra. … Reviewed by the Board. Decision will he entered under Rule 50.

Peterson Linotyping Co. v. Commissioner

10 B.T.A. 542 · United States Board of Tax Appeals · Feb 6, 1928

The issue here presented has been decided by this Board in several cases adversely to the contention that the petitioner herein makes. In Parker Wire Goods Co. v. Commissioner, 8 B. T. … Reviewed by the Board. Judgment will be entered for the respondent.

Appeal of New Orleans, Texas & Mexico Railway Co.

6 B.T.A. 436 · United States Board of Tax Appeals · Mar 9, 1927

Southern Pacific Co. v. Lowe, 247 *440 U. S. 330, 335 ; Merchants L. & T. Co. v. Smietanka, 255 ü. S. 509, 519. … Co. v. Smietanka, supra, 518; Goodrich v. Edwards, 255 U. S. 527, 535 ; United States v. Phellis, 257 U. S. 156, 169 ; Miles v. Safe Deposit Co., 250 U. S. 247, 252-253 ; United States v. Supplce-Biddle Co., 205 U.

Hedrick v. Commissioner

24 B.T.A. 444 · United States Board of Tax Appeals · Oct 26, 1931

The Board pointed out that the 1918 legislation was passed while Eisner v. Macomber was still pending before the Supreme Court. The court had intimated its position in Gibbons v. Mahon, 136 U. … We think this argument is completely answered by the Board’s reasoning in the Wilson case, supra, for it was there pointed out that on the theory of Eisner v.

Howard v. Commissioner

42 B.T.A. 449 · United States Board of Tax Appeals · Jul 31, 1940

A. 578; Mackechney v. United States (U. S. Dist. Ct., N. Dist. Tex., April 5, 1926); Hassard Short, 39 B. T. A. 567. 3. … The Board! has recognized that a dependent niece is closely connected with taxpayer by blood.

Murray v. Commissioner

28 B.T.A. 624 · United States Board of Tax Appeals · Jul 6, 1933

To the same effect is Commissioner v. Moore, 48 Fed. (2d) 526 (certiorari denied, 284 U. S. 620 ), reversing the Board in L. C. Moore, 11 B.T.A. 979 ; and Commissioner v. … Garber, 50 Fed. (2d) 588, reversing the Board in M. C. Garber, 11 B.T.A. 979 .

Andrews v. Commissioner

46 B.T.A. 607 · United States Board of Tax Appeals · Mar 12, 1942

Robertson v. Routzahn, 6 Cir., 75 F. 2d 537, 539 . … A. 130; Bull v. Smith, 119 Fed. (2d) 490. 3.