Case law

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.

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.

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.

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.

Grand Rapids Nat'l Bank v. Commissioner

15 B.T.A. 1166 · United States Board of Tax Appeals · Mar 29, 1929

See Price v. United States, 269 U. S. 42 ; Pierce v. United States, 255 U. S. 298 ; Wood v. Dummer, Fed. Case 17944; Curran v. State of Arkansas, 15 How. 804 ; Sawyer v. … See United States v. McHatton, 266 Fed. 602 ; Capus Mfg. Co. v. United States, 15 Fed. (2d) 528; Dreyfus Dry Goods Co. v. Lines, 18 Fed. (2d) 611; Updike v. United States, 8 Fed. (2d) 913; certiorari denied, 271 U.

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.

S. A. Woods Machine Co. v. Commissioner

21 B.T.A. 818 · United States Board of Tax Appeals · Dec 19, 1930

In this proceeding we can not see where petitioner received anything which fits into the definition of income as approved in Eisner v. Macomber, 252 U. S. 189 , and Towne v. Eisner, 245 U. S. 418 . … Reviewed by the Board. Decision will be entered under Rule 50. VaN FossaN did not participate in the consideration of or decision in this report.

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.

Drawoh, Inc. v. Commissioner

28 B.T.A. 666 · United States Board of Tax Appeals · Jul 18, 1933

Tumwater Lumber Mills Co. v. … Moise v. Burnet, 52 Fed. (2d) 1071.

Wire Wheel Corp. v. Commissioner

16 B.T.A. 737 · United States Board of Tax Appeals · May 28, 1929

See Swan Land & Cattle Co. v. Frank, 148 U. S. 608 , which decision was cited in the report of the Senate Finance Committee (p. 29) on section 280 of the Revenue Act of 1926. In Pierce v. United States, 255 U. … Reviewed by the Board. Judgment will he entered for the 'petitioner.

George J. Grant Constr. Co. v. Commissioner

5 B.T.A. 395 · United States Board of Tax Appeals · Nov 9, 1926

Co. v. Commissioner Docket No. 2584. … United States Board of Tax Appeals 5 B.T.A. 395 ; 1926 BTA LEXIS 2873 ; November 9, 1926 , Decided *2873 SEVERABLE CONTRACTS. - Written instruments evidencing contractual relations between the petitioner and the Board of

Hartley v. Commissioner

27 B.T.A. 952 · United States Board of Tax Appeals · Mar 16, 1933

The courts very generally have adopted the rule included in the regulations above qitedi and the Board’s interpretation thereof. Bankers Trust Co. v. Bowers, 23 Fed. (2d) 901; Eldridge v. … with Brewster v.

First Nat'l Bank v. Commissioner

10 B.T.A. 32 · United States Board of Tax Appeals · Jan 19, 1928

Under such circumstances, the Board can not say that a loss has been sustained on this investment, New York Life Insurance Co. v. Edwards, sufra; Corn Exchange Bank, supra. … See also Avery v. Commissioner, 22 Fed. (2d) 6 (C. O. A., 5th Cir.).

G. M. Standifer Constr. Corp. v. Commissioner

30 B.T.A. 184 · United States Board of Tax Appeals · Mar 27, 1934

Local statutes are not decisive of what constitutes income, Burnet v. Harmel, 287 U.S. 103 , nor what deductions may be taken, Weiss v. Wiener, 279 U.S. 333 . … Deficiencies proposed by the respondent were litigated before this Board.

McGlone v. Commissioner

22 B.T.A. 358 · United States Board of Tax Appeals · Feb 25, 1931

Hecht v. Malley, 265 U. S. 144 ; and Burk-Waggoner Oil Association v. Hopkins, 269 U. S. 110 . … The purpose of the trust having been executed, the trustee’s estate ceases and title passes by operation of law to the oestuis que trust. 39 Cyc. 207, and cases cited therein; Brown v.

Massey v. Commissioner

14 B.T.A. 407 · United States Board of Tax Appeals · Nov 20, 1928

This same transaction was before the Board in V. J. Bulleit, 3 B. T. A. 631. … V. Board, another party to the same transaction, Avhich was decided today.

Cameron v. Commissioner

8 B.T.A. 120 · United States Board of Tax Appeals · Sep 19, 1927

The status of a partnership under the Revenue Act of 1913, is defined in United States v. … A. 336; United States v. Ludey, 274 U. S. 295 .

Friedman v. Commissioner

45 B.T.A. 976 · United States Board of Tax Appeals · Dec 10, 1941

Noel v. Parrott, 15 Fed. (2d) 669; Levey v. Helvering, 68 Fed. (2d) 401. … Reviewed by the Board. Decision will be entered for the respondent.