Case law

Ellis v. Commissioner

25 B.T.A. 1195 · United States Board of Tax Appeals · Apr 20, 1932

Ormsby McKnight Mitchel and Mitchel v. Bowers, supra, T. J. Rogers et al., 15 B. T. A. 638; petition for review dismissed, 41 Fed. (2d) 1012; J. T. Browning et al., 16 B. T. A. 485; L. Brackett Bishop, 19 B. … Keviewed by the Board. Judgment will ~be entered for the respondent.

Lehigh Valley Coal Sales Co. v. Commissioner

15 B.T.A. 1401 · United States Board of Tax Appeals · Apr 12, 1929

In all of these cases the Board denied the propriety of the theory of the “ tentative tax.” In two recent court decisions rendered in January, 1929, this action of the Board has been affirmed. Blair v. Ragley Lumber Co. … Brown, 10 B. T.

Archbold v. Commissioner

42 B.T.A. 453 · United States Board of Tax Appeals · Jul 31, 1940

The parties have filed a stipulation of the facts which the Board hereby adopts as its findings of fact. The petitioner and Elizabeth Brown were married on January 1, 1937. … The Board held in Bennet B. Bristol, 42 B. T.

Bowen v. Commissioner

37 B.T.A. 412 · United States Board of Tax Appeals · Feb 23, 1938

The form of this statement is to the same effect as that used in the Brown case. … This Board has frequently had before it cases where owners of bonds and other like evidences of indebtedness have accepted for such bonds or indebtedness other forms of property.

Appeal of Bernstein

6 B.T.A. 323 · United States Board of Tax Appeals · Feb 26, 1927

The record is convincing that the leases, whether those acquired by the Mohawk Oil Co. from it predecessor partnership, Brown and Dyer, or those acquired under assignment from Brown and Bernstein, had no substantial value … The question before the Board is, Did Bernstein and his wife acquire, in the year 1919, any gain out of these transactions?

Zimmerman Steel Co. v. Commissioner

45 B.T.A. 1041 · United States Board of Tax Appeals · Dec 17, 1941

Brown v. Helvering, 291 U. S. 193 ; Welch v. Helvering, 290 U. S. 111 ; Burnet v. Houston, 283 U. S. 223 . The reasons given by the respondent for his action “do not constitute or confine the issues.” James P. … Brown v. Helvering, 291 U. S. 193 . The books of petitioner were kept on an accrual basis. The Bettendorf Co. made various cash advances to petitioner over a period of many years.

Union Dry Goods Co. v. Commissioner

1 B.T.A. 833 · United States Board of Tax Appeals · Mar 18, 1925

Union Dry Goods Co. v. Commissioner Docket No. 455. … Brown, vice president; J. T. Killen, member board of directors; D. S. Wagnon, secretary and treasurer.

J. M. & M. S. Browning Co. v. Commissioner

6 B.T.A. 914 · United States Board of Tax Appeals · Apr 19, 1927

Browning, and as to the Brownings, the right to receive royalties thereunder. We have heretofore held in the Appeal of Dwight & Lloyd Sintering Co., 1 B. T. … The contracts were paid in to the petitioner corporation by the Brownings without any consideration therefor except the nominal consideration of one dollar, and under the decision of this Board in the Appeal of Herald-Despatch

Appeal of J. M.

6 B.T.A. 914 · United States Board of Tax Appeals · Apr 19, 1927

Browning, and as to the Brownings, the right to receive royalties thereunder. We have heretofore held in the Appeal of Dwight & Lloyd Sintering Co., 1 B. T. … The contracts were paid in to the petitioner corporation by the Brownings without any consideration therefor except the nominal consideration of one dollar, and under the decision of this Board in the Appeal of Herald-Despatch

Shelden v. Commissioner

25 B.T.A. 5 · United States Board of Tax Appeals · Dec 30, 1931

Hull v. Hostettler, 224 Mich. 365 ; 194 N. W. 996 ; Brown v. Lansing, 129 Mich. 117 ; 88 N. W. 384 . … Rep. 201 ; Carpenter v. Carpenter, 126 Mich. 217 , 85 N. W. 576 ; Baker v. Clark, 52 Mich. 22 ; 17 N. W. 225 ; King v. Carpenter, 37 Mich. 363 ; Brown v. King, 172 Mich. 355 , 137 N. W. 729 . *16 Cf. Solomon Mier Co. v.

Gould v. Commissioner

40 B.T.A. 6 · United States Board of Tax Appeals · Jun 1, 1939

Brown & Sons Lumber Co. v. Burnet, 282 U. S. 283 ; Relvering v. Independent Life Insurance Co., 292 U. S. 371 . … Nortz v. United States, 295 U. S. 317 ; Grant v. United States, 7 Wall. 311, 338 ; Marion & Rye Valley Ry. Co. v. United States, 270 U. S. 280 .

Jack v. Commissioner

13 B.T.A. 726 · United States Board of Tax Appeals · Oct 2, 1928

Brown, owned one-half of the accounts receivable of the partnership and that on dissolution petitioner purchased his interest therein, paying therefor their face value. … Reviewed by the Board. Decision will be entered under Rule 50.

Eckert Packing Co. v. Commissioner

42 B.T.A. 1000 · United States Board of Tax Appeals · Oct 18, 1940

Brown, supra; and see Lehigh Valley Coal Sales Co., 15 B. T. A. 1401. … Bergan v. Commissioner, supra; Leach v. Commissioner, supra; Inland Products Co. v. Blair, supra; Bohemian Breweries, Inc. v. United States, supra; Philip C. Brown, supra; Elsie S. Eckstein, supra.

Cushman Chuck Co. v. Commissioner

8 B.T.A. 148 · United States Board of Tax Appeals · Sep 22, 1927

Browning Co., 6 B. T. A. 914. … The contracts were paid in to the petitioner corporation by the Brownings without any consideration therefor except the nominal consideration of one dollar, and under the decision of this Board in the Appeal of Herald-Despatch

Sherman v. Commissioner

29 B.T.A. 616 · United States Board of Tax Appeals · Dec 21, 1933

The *617 parties have filed a stipulation which, the Board has accepted and from which the material facts are summarized as follows: The petitioner is, and lor a long time prior to the taxable year, was the wife of Frederick … Estate of Leiter, 164 Cal. 181 ; 128 Pac. 334 ; Olson v. Superior Court, 175 Cal. 250 ; 165 Pac. 706 ; Brown v. Brown, 170 Cal. 1 ; 147 Pac. 1168 .

Smiley v. Commissioner

33 B.T.A. 198 · United States Board of Tax Appeals · Oct 15, 1935

Corbett Investment Co. v. Helvering, 75 Fed. (2d) 525). … A. 789; Jamas Brown, 10 B. T. A. 1036. Reviewed by the Board. Decision will be entered under Buie 60.

Curren v. Commissioner

34 B.T.A. 946 · United States Board of Tax Appeals · Aug 14, 1936

Typical cases are: Lucas v. Reed, 281 U. S. 699 , an attorney employed by a state to conduct one piece of litigation; Lucas v. Howard, 280 U. … Brown, 22 B. T. A. 581; D. F. Strickland, 16 B. T. A. 419; Burnet v. Livezey, 48 Fed. (2d) 159; R. E. McIntosh, 16 B. T. A. 1400; B. F. Martin, 12 B. T. A. 267; W. B. Mathews, 13 B. T. A. 1133; Rosalie C.

West Toledo Factory Buildings, Inc. v. Evatt

43 Ohio Law. Abs. 449 · United States Board of Tax Appeals · Aug 8, 1944

See Browne v Wallace, 66 Oh St 57; Askins v Chilcote, 15 Abs 13 ; State ex rel. v Hanousek, 19 O. C. C. 303; Industrial Commission v Monroe, 111 Oh St 812, 813. … Browne v Wallace, supra; Collins, Execr. v Millen, supra; McRoberts v Lockwood, 49 Oh St 374; Dennison v Talmadge, 29 Oh St 433; Daily, Admr. v Dowty, 52 Oh Ap 84, 87, 6 O O 180.

Smith Paper Co. v. Commissioner

31 B.T.A. 28 · United States Board of Tax Appeals · Aug 8, 1934

In the first cited case, after carefully reconsidering the question, this Board respectfully refused to follow the decision of the Third Circuit Court of Appeals in Stonega Coke & Coal Co. v. … Patent Royalties Corp. v.

Kruel v. Commissioner

12 B.T.A. 448 · United States Board of Tax Appeals · Jun 7, 1928

KRUEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kruel v. Commissioner Docket No. 7987. … While investigating Kruel accused Brown of peculating and Brown admitted that he took money amounting to $5,429.81, and on September 6, 1911, Brown made four promissory notes payable to Kruel in the amounts of $700, $1,323.81