Case law

Kahn v. Commissioner

44 B.T.A. 84 · United States Board of Tax Appeals · Apr 8, 1941

Upon amply sufficient evidence the Board found specifically that the taxpayers’ interest in the property became worthless in 1934. … Compare Wieboldt v. Commissioner, 113 F. 2d 384, 386 (C. C. A. 7). On the authority of Denman v. Brumback, 58 F. 2d 128, 129 (C. C. A. 6) and Rhodes v. Commissioner, 100 F. 2d 966 (C. C.

Kissel v. Commissioner

15 B.T.A. 705 · United States Board of Tax Appeals · Mar 5, 1929

Simpson v. United States, 252 U. … Reviewed by the Board. Judgment will be entered v/nder Rule 50. Sternhagen, Akundell, and Siefkin dissent.

Union Plate & Wire Co. v. Commissioner

17 B.T.A. 1229 · United States Board of Tax Appeals · Nov 5, 1929

Kohl v. U. S., 91 U. S. 367 -375, 23 L. Ed. 449 . * * * In Consolidated Companies, Inc., 15 B. T. A. 645, we held that: All facts necessary to show jurisdiction in the Board must be pleaded and proved. … Reviewed by the Board.

Peoples Bank v. Commissioner

43 B.T.A. 589 · United States Board of Tax Appeals · Feb 13, 1941

THE PEOPLES BANK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Peoples Bank v. Commissioner Docket No. 97143. … Southern Pacific Co. v. Lowe, 247 U.S. 330 ; In re Sutherland, 23 Fed.(2d) 595, 599 ; Central of Georgia Railway Co. v. Central Trust Co. of New York, 135 Ga. 472 ; 69 S.E. 708 .

Nicollet Associates, Inc. v. Commissioner

37 B.T.A. 350 · United States Board of Tax Appeals · Feb 17, 1938

Substantially the same rule was enunciated by the Supreme Court in City of Knoxville v. Knoxville Water Co., 212 U. S. 1 , and United States v. Ludey, 274 U. S. 295 , and has been applied by this Board in various cases. … Reviewed by the Board. Judgment will be entered under Rule 50. SEC. 113.

Regal Shoe Co. v. Commissioner

1 B.T.A. 896 · United States Board of Tax Appeals · Mar 25, 1925

The decisions in United States v. Phellis, 257 U. S. 156 , and in Gullinan v. Walker, 262 U. S. 134 , are founded upon the doctrine that stock and corporate assets are not identical. … Co. v. Cudahy Packing Co., 267 U. S. 333 .

Leininger v. Commissioner

29 B.T.A. 874 · United States Board of Tax Appeals · Jan 23, 1934

Co. v. … The Board in its opinion in C. P.

New Process Cork Co. v. Commissioner

3 B.T.A. 1339 · United States Board of Tax Appeals · Apr 20, 1926

A. 202, and United States v. Anderson, 269 U. … The Board would not be justified in assuming that the court, without information or argument, intended to overthrow the established law that books of account are only evidentiary and not conclusive of liability, Doyle v.

Washington State Apples, Inc. v. Commissioner

46 B.T.A. 64 · United States Board of Tax Appeals · Jan 8, 1942

Retailer's Credit Association of Alameda County v. Commissioner, 90 Fed. (2d) 47; Northwestern Municipal Association, Inc. v. United States, 99 Fed. (2d) 460. … Retail Credit Association of Minneapolis v. United States, 30 Fed. Supp. 855.

Summerfield Co. v. Commissioner

26 B.T.A. 440 · United States Board of Tax Appeals · Jun 15, 1932

in the case of Woolford Realty Co. v. … Reviewed by the Board. Judgment will be entered for the respondent.

Stegall v. Commissioner

24 B.T.A. 1231 · United States Board of Tax Appeals · Dec 22, 1931

In Balaban & Katz Corporation v. … Ed. 937 ; Idaho Power Co. v. Thompson (D. C.) 19 F. (2d) 547. * * * [See also W. *1235 S. Bogle & Co., Inc., et al. v. Commissioner, 26 Fed. (2d) 771; Boggs & Buhl v. Commissioner, 34 Fed. (2d) 859.

Obenchain-Boyer Co. v. Commissioner

18 B.T.A. 293 · United States Board of Tax Appeals · Nov 20, 1929

Ice Service Co. v. Commissioner, 30 P. [2d] 230 ; Commissioner v. Adolph Hirsch & Co., 30 P. [2d] 645 . … See United States v. Phellis, 257 U. S. 156, 172 .

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.

Grant v. Commissioner

29 B.T.A. 760 · United States Board of Tax Appeals · Jan 16, 1934

California Civil Code, sec. 158; Wren v. Wren, 100 Cal. 276 ; 34 Pac. 775 ; Smith v. Smith, 47 Cal. App. 650 ; 191 Pac. 60 ; Gray v. Perils, 76 Cal. App. 511 ; 245 Pac. 221 ; Rayburn v. Rayburn, 54 Cal. … In Earl v.

J. W. Allen & Co. v. Commissioner

3 B.T.A. 1135 · United States Board of Tax Appeals · Apr 1, 1926

The minutes further show the following: A special meeting of the Board of Directors of J. W. Allen & Co., pursuant to By-laws, was called by the Treasurer for May 20, 1918, at 2 P. … \V. Allen new officers be elected for the corporation, and it appearing that Mr. H. W. Allen presented his resignation as Secretary and Treasurer, and Mr. H. W. Allen being selected as Chairman of the meeting and 33. M.

Brading v. Commissioner

17 B.T.A. 436 · United States Board of Tax Appeals · Sep 24, 1929

It is unquestionably settled by Eisner v. Macomber, 252 U. … Eisner v. Macomber, supra. The case of United States v. Mellon, 281 Fed. 645 , and United States v.

Henry v. Commissioner

47 B.T.A. 843 · United States Board of Tax Appeals · Oct 7, 1942

Freuler v. Helvering, supra. … Blair v. Commissioner, supra.

St. Louis Union Trust Co. v. Commissioner

21 B.T.A. 76 · United States Board of Tax Appeals · Oct 20, 1930

Williams v. Hund, 302 Mo. 451 ; 258 S. W. 703; Judson v. Bennett, 233 Mo. 607 ; 136 S. W. 681 ; West v. Bailey, 196 Mo. 517 ; 94 S. W. 273 . Cf. Nauts v. Clymer, 36 Fed. (2d) 207. In West v. … The situation here is that the entity against which the taxes in question were asserted, and to which the deficiency notice was mailed, no longer exists, has not petitioned the Board and is not before the Board.

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.

Gullett v. Commissioner

31 B.T.A. 1067 · United States Board of Tax Appeals · Jan 16, 1935

V. Board, 18 B. T. A. 650; Old Colony Trust Co. et al., Administrators, 22 B. T. A. 1062; Eakins v. United States, 36 Fed. (2d) 961; Moran v. Commissioner, 67 Fed. (2d) 601, affirming 26 B. T. A. 1154. … Beviewed by the Board. Judgment will be entered for the petitioners.