Case law

Shaffer v. Commissioner

28 B.T.A. 1294 · United States Board of Tax Appeals · Aug 31, 1933

In general, the statute is concerned only with realized losses, Weiss v. … We hold, upon authority of Burnet v.

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.

McCahill v. Commissioner

29 B.T.A. 1080 · United States Board of Tax Appeals · Feb 13, 1934

In passing upon a similar question in Kehota Mining Co. v. … Baucum v. Arkansas Power & Light Co., 15 S.W. 1261 ; J. J. White Lumber Co., 24 B.T.A. 274 . Reviewed by the Board. Decision will be entered for the respondent.

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.

Shepherd v. Commissioner

39 B.T.A. 38 · United States Board of Tax Appeals · Jan 4, 1939

The entire record of those proceedings is not before the Board, but the part that is before the Board indicates that the court proceedings were in no sense collusive. … Reviewed by the Board. Decision will be entered under Bule 50.

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.

Trippett v. Commissioner

41 B.T.A. 1254 · United States Board of Tax Appeals · May 28, 1940

Hellebush v. Commissioner, 65 Fed. (2d) 902; Burnet v. Lexington Ice & Coal Co., 62 Fed. (2d) 906; Taylor Oil & Gas Co. v. Commis sioner, 47 Fed. (2d) 108; S. A. MacQueen Co., 26 B. T. A. 1337; affd., 67 Fed. (2d) 857. … Eeviewed by the Board. Decision will be entered for the respondent.

Skaneateles Paper Co. v. Commissioner

29 B.T.A. 150 · United States Board of Tax Appeals · Oct 24, 1933

Stange v. United States, 282 U.S. 270 . … This point was decided adversely to the petitioner’s contention in McDonnell v.

Merner v. Commissioner

32 B.T.A. 658 · United States Board of Tax Appeals · May 24, 1935

In Hoffman v. Commissioner, 71 Fed. (2d) 929, reversing the Board at 28 B. T. A. 1264, it was orally agreed that one Dorman would buy Hoffman’s shares in a corporation at their book value on July 1, 1926. … In Dulin v. Commissioner, 70 Fed. (2d) 828, reversing the Board at 25 B. T. A. 1259, the petitioner was advised by her husband that he was transferring 510 shares of certain corporate stock to her.

Appeal of Brunner

5 B.T.A. 1135 · United States Board of Tax Appeals · Jan 20, 1927

Railroad Co. v. Peniston; Gromer v. Standard Dredging Co.; Baltimore Shipbuilding Co. v. Baltimore; Fidelity & Deposit Co. v. Pennsylvania; Choctaw, O. & G. R. R. Co. v. Mackey, supra. … See Railroad v. Peniston, supra, page 36; Farmers Bank v. Minnesota, supra, p. 522; Choctaw & Gulf Railway Co. v. Harrison, supra, p. 272.

Mason Sec. Asso. v. Commissioner

36 B.T.A. 958 · United States Board of Tax Appeals · Nov 26, 1937

Petitioner contends that the decisions of the Supreme Court of the United States in United States v. Anderson, 269 U. S. 422 , and American National Co. v. United States, 274 U. … American Cemetery Co. v. United States, 28 Fed. (2d) 918; Portland Cremation Association v. Commissioner, 31 Fed. (2d) 843; Woodlawn Cemetery Association, 28 B. T. A. 882.

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 .

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.

Rhodes v. Commissioner

43 B.T.A. 780 · United States Board of Tax Appeals · Feb 28, 1941

Lucas v. Earl, 281 U. S. 111 ; Corliss v. Bowers, 281 U. S. 376 ; Burnet v. Leininger, 285 U. S. 136 ; Saenger v. Commissioner, 69 Fed. (2d) 631; H. Lewis Brown, 40 B. T. A. 565; affd., 115 Fed. (2d) 337. … United States v. Isham, 17 Wall. 496 ; Marshall v. Commissioner, 57 Fed. (2d) 633; certiorari denied, 287 U. S. 621 ; Gregory v. Helvering, supra.

Fitchburg Railroad v. Commissioner

8 B.T.A. 495 · United States Board of Tax Appeals · Oct 4, 1927

The second issue is governed by the decision of the Board in Old Colony Railroad Co., 6 B. T. A. 1025. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, v/rvder Rule 50.

Barto Co. v. Commissioner

21 B.T.A. 1197 · United States Board of Tax Appeals · Jan 15, 1931

Model Dairy, Inc., supra; Model Dairy, Inc., v. Commissioner, supra; Becker Brothers v. United States, 7 Fed. (2d) 3; Botany Worsted Mills v. United States, 278 U. S. 282 ; McMillan Metal Co., supra. … Board, 18 B. T. A. 650. Reviewed by the Board. ‘ • Decision will be entered for the' respondent. Murdock, Smith, and Sternhagen concur in the result only. TRammell dissents on the second point.

Avon Mills v. Commissioner

7 B.T.A. 143 · United States Board of Tax Appeals · May 28, 1927

valuation of raw cotton entering into the raw cotton inventory as well as the valuation of raw cotton entering into the inventory of goods in process and finished goods, is identical with that raised in Ozark Mills, Inc., v. … It is, therefore, the opinion of the Board that the parties themselves have, in effect, disposed of this feature. ■ • Becomputation should be made in accordance with the foregoing.

Surety Finance Co. v. Commissioner

27 B.T.A. 616 · United States Board of Tax Appeals · Jan 31, 1933

Co. v. … Reviewed by the Board. Judgment will be entered for the respondent.

Oilbelt Motor Co. v. Commissioner

16 B.T.A. 831 · United States Board of Tax Appeals · May 31, 1929

Loewy & Son v. Commissioner, 31 Fed. (2d) 652, in which the court affirmed the Board of Tax Appeals (11 B. T. A. 596). The court followed the decision in the ease of Botany Worsted Mills v. … Cf., also, Swift & Co. v. United States, 67 Ct. Cls. 322, and West Virginia Rail Co. v. Jewett-Bigelow & Brooks Coal Co., 26 Fed. (2d) 503.

Howell v. Commissioner

21 B.T.A. 757 · United States Board of Tax Appeals · Dec 17, 1930

the date of final decision by said Board.” … Cls. 363, and that, therefore, under Russell v. United States, 278 U. S. 181 , the final waiver of January 26, 1925, became inoperative because given after the statute had already run.