Case law

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.).

Rome Wire Co. v. Commissioner

8 B.T.A. 369 · United States Board of Tax Appeals · Sep 29, 1927

Lansdon : The only matter before the Board for determination is as to whether the several amounts paid to Messrs. … United States v. Philadelphia Knitting Mills Co., 273 Fed. 657 . About 24 per cent of these payments were denominated by the directors as salaries and 76 per cent as bonuses.

Matchette v. Commissioner

32 B.T.A. 59 · United States Board of Tax Appeals · Feb 14, 1935

Corp., section 3700; Hopper v. Sage, 112 N. Y. 530 ; 20 N. E. 350 ; Ford v. Snook, 205 App. Div. (N. Y.) 194; 199 1ST. Y. … As to the second issue, our decision is controlled by Avery v. Commissioner, 292 U. S. 210 . See also Edward S. Harkness, 31 B. T. A. 1100. Reviewed by the Board. Decision will he entered under Rule 50.

Barnes v. Commissioner

8 B.T.A. 360 · United States Board of Tax Appeals · Sep 27, 1927

A. 804, in which the Board said: And this principle [of depreciation] may bo extended to contracts and other intangible property where their life is definitely limited. See also Kentucky Tobacco Products Co. v. … Reviewed ' " the Board. Judgments will Toe entered on 15 days’ notice, wnder Rule 50.

Runkle v. Commissioner

39 B.T.A. 458 · United States Board of Tax Appeals · Feb 17, 1939

.); Helvering v. Stifel, 75 Fed. (2d) 583, affirming memorandum opinion of the Board; Olive Hume Oliver, 30 B. T. A. 1381; aff'd., 78 Fed. (2d) 561 (C. C. A., 3d Cir.); Commissioner v. … It was said in Helvering v. Stifel, supra, that “there is no practicable way of determining the cost of the shares received in exchange” other than that adopted by the Board in the Von Gwnten case.

Wilkerson Daily Corp. v. Commissioner

42 B.T.A. 1266 · United States Board of Tax Appeals · Nov 22, 1940

In support of his contention on this point respondent has cited several cases, among them Helvering v. National Grocery Co., 304 U. S. 282 . … In United States v.

Reynolds v. Commissioner

10 B.T.A. 651 · United States Board of Tax Appeals · Feb 10, 1928

Littleton: The decision of the first issue is governed by the decision of the Board in Henry L. Berg, 6 B. T. A. 1287; John T. Burkett, 7 B. T. A. 560; D. R. McDonald, 7 B. T. A. 1078; J. E. Murphy, 9 B. T. … A. 610, and the decision of the court in Rosenberger v. McCaughn, 20 Fed. (2d) 139.

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.

Bigger v. Commissioner

19 B.T.A. 797 · United States Board of Tax Appeals · Apr 30, 1930

United States v. Isham, 17 Wall. 496 .” Speaking generally, in determining what was actually done in any case, this Board will regard substance rather than form. … A. 52; V. J. Bulleit, 3 B. T. A. 631; Napoleon B. Burge, 4 B. T. A. 732; Douglas F. Fesler, 13 B. T. A. 1356; 38 Fed. (2d) 155; R. V. Board, 14 *801 B. T. A. 374; Edward H. Mount, 16 B. T. A. 847; Cullinan v.

W. E. Anderson Sons Co. v. Glander

58 Ohio Law. Abs. 484 · United States Board of Tax Appeals · Apr 11, 1950

Evatt, 143 Oh St 455; Dye Coal Co. v. Evatt, 144 Oh St 233, and Fyr-Fyter Co. v. Glander, 150 Oh St 118. … (See Kroger Grocery & Baking Company v. Glander, supra, and Bailey v. Evatt, 142 Oh St 616.)

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.

Pittsburgh Athletic Co. v. Commissioner

27 B.T.A. 1074 · United States Board of Tax Appeals · Apr 6, 1933

A. 762, we said with reference to the Bonwit Teller case: Petitioner’s principal reliance is on the case of Bonwit Teller & Co. v. … Reviewed by the Board. Judgment will he entered under Rule 50.

Loew v. Commissioner

42 B.T.A. 17 · United States Board of Tax Appeals · Jun 11, 1940

The correctness of his action in that respect is the only issue before the Board. … The Board, in Wilton Rubinstein, 41 B. T.

Cumberland Portland Cement Co. v. Commissioner

44 B.T.A. 1170 · United States Board of Tax Appeals · Aug 5, 1941

But, as the *1180 Board pointed out in Belle-Vue Manufacturing Co., 43 B. T. … A. 78, as to meet with the disapproval of the Circuit Court on review (Helvering v. Moloney Electric Co. (C. C. A., 8th Cir.), 120 Fed. (2d) 617. However, in that case and in Michigan Silica Co., 41 B. T.

Adelaide Park Land v. Commissioner

25 B.T.A. 211 · United States Board of Tax Appeals · Jan 15, 1932

Hecht v. Malley, 265 U. S. 144 ; Durfee Mineral Co., 7 B. T. A. 231. Subsequent to the promulgation of G. F. Sloan et al., supra, the Board adopted and promulgated its report in the proceeding of Frank G. Wild, 24 B. T. … In Lansdowne Realty Trust v.

Old Colony Trust Co. v. Commissioner

33 B.T.A. 311 · United States Board of Tax Appeals · Oct 29, 1935

Burnet v. Houston, 283 U. S. 223 . Here the Board has no way of determining how much of the $190,000 payments in excess of $2,000.57 might have been made from 1931 income and how much from prior accumulations. … Burnet v. Houston, supra; Reinecke v. Spalding, 280 U. S. 227, 233 ; United States v. Anderson, 269 U. S. 422, 443 . Reviewed by the Board. Decision will be entered wider Bule 50.

Mitchell v. Commissioner

37 B.T.A. 161 · United States Board of Tax Appeals · Jan 21, 1938

United States v. Isham, 17 Wall. 496 ; Gregory v. Helvering, 293 U. S. 465 ; Nace Realty Co., 28 B. T. A. 467. … In addition and in conclusion, the language used by this Board in George E.

Stockbridge v. Commissioner

2 B.T.A. 327 · United States Board of Tax Appeals · Jul 11, 1925

Stockbridge v. Commissioner Docket Nos. 1866, 1867, 1875, 1916, 1917. United States Board of Tax Appeals 2 B.T.A. 327 ; 1925 BTA LEXIS 2461 ; July 11, 1925 , Decided Submitted May 20, 1925 . *2461 1. … Final determination of the Board will be settled on 10 days' notice, in accordance with Rule 50. OPINION.

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 .