Case law

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.

First Bond & Mortg. Co. v. Commissioner

21 B.T.A. 1 · United States Board of Tax Appeals · Oct 13, 1930

Oklahoma Natwral Gas Co. v. Oklahoma, 273 U. S. 257 . … It is incumbent upon a petitioner to allege and prove sufficient facts to show that this Board has jurisdiction of its proceeding.

Hastings v. Commissioner

8 B.T.A. 670 · United States Board of Tax Appeals · Oct 10, 1927

A. 1240; Langstaff v. Lucas, 9 Fed. (2d) 691; aff'd. in 13 Fed. (2d) 1022. … In the opinion of the Board, however, the Commissioner was not in error in holding that the fair market value of the inventory was $132,160.35.

Ankeny v. Commissioner

9 B.T.A. 1302 · United States Board of Tax Appeals · Jan 14, 1928

A. 1361; Lowell v. Brown, 284 Fed. 936 ; Cary v. United States, 22 Fed. (2d) 298; John F. Archbold, Executor, v. Commissioner, 8 B. T. A. 919.

Pontarelli v. Commissioner

35 B.T.A. 872 · United States Board of Tax Appeals · Apr 14, 1937

In Norfolk & Western Railway Co. v. Board of Education of Chicago, 14 Fed. … Judge Woodward remarked therein that there was no primary obligation to pay resting either on the city or the board. In Berman v. Board of Education of Chicago, 360 Ill. 535 ; 196 N.

Harvey Friction Spring Co. v. Commissioner

11 B.T.A. 309 · United States Board of Tax Appeals · Mar 29, 1928

The court in Matteson Co. v. … Kaufman, Limited, v.

Graft v. Commissioner

8 B.T.A. 1166 · United States Board of Tax Appeals · Nov 3, 1927

, until the decision of the Board has become final. … See Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 , and Appeal of Ocean Accident & Guarantee Corporation, Ltd., 6 B. T. A. 1045. Judgment of no deficiency will be entered.

American Metal Co. v. Commissioner

30 B.T.A. 1191 · United States Board of Tax Appeals · Jul 17, 1934

Although the opinion of experts in a question of this character is entitled to weight, those opinions are not conclusive upon the Board. Uncasville Mfg. Co. v. Commissioner, 55 Fed. (2d) 893. … Eeviewed by the Board. Judgment will be entered under Rule 50. Leech dissents.

Erskine v. Commissioner

26 B.T.A. 147 · United States Board of Tax Appeals · May 24, 1932

The Board was wrong in holding the transactions to be sales. In Martha Briggs Phelps, Executrix v. … Reviewed by the Board. Judgment will be entered under Rule 50.

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.

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.)

O'Brien v. Commissioner

40 B.T.A. 280 · United States Board of Tax Appeals · Jul 27, 1939

Olsen v. Helvering, 88 Fed. (2d) 650; Hulburd v. Commissioner, 296 U. S. 300 . The persons now in actual or constructive possesion of decedent’s property are the heirs of the decedent, to wit, Fred W. … Haag v. Commissioner, 59 Fed. (2d) 516. The case of Ruth Mintz Sack, 36 B. T.

Columbia Pac. Shipping Co. v. Commissioner

29 B.T.A. 964 · United States Board of Tax Appeals · Feb 1, 1934

Duke Power Co. v. … Reviewed by the Board. Decision will be entered under Rule 50.

Smith v. Commissioner

21 B.T.A. 782 · United States Board of Tax Appeals · Dec 17, 1930

In support of his position that the 1914 dividend was a stock dividend, the respondent, in his brief, relies upon Eisner v. Macomber, 252 U. S. 189 ; United States v. Mellon, 281 Fed. 645 ; United States v. … Eeviewed by the Board. Judgment will be entered for the respondent.

Ames v. Commissioner

1 B.T.A. 63 · United States Board of Tax Appeals · Nov 17, 1924

Houston Belt & Terminal Railway Co. v. United States, 250 Fed. 1 ; Eisner v. Ma comber, 252 U. S. 189 . This is also the rule in New York, People ex rel. Waclark Realty Co. v. Williams, Comptroller, 198 N. Y. 54 ; 91 N. … Ames, the deficiency in tax will be determined by the Board upon the basis of such agreement; or, if necessary, the Board will upon motion receive further evidence upon this phase of the case and thereupon determine the deficiency

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.

Walton v. Commissioner

37 B.T.A. 620 · United States Board of Tax Appeals · Apr 5, 1938

A. 407; affirmed on this point, Massey v. Commissioner, 51 Fed. (2d) 76. We think the facts in the instant case bring it more within the scope of the Massey case than the Fuhlage case. … Because of paucity of evidence upon this subject we are unable to say that the Board was wrong. Its order is therefore affirmed.

Ruth v. Commissioner

36 B.T.A. 191 · United States Board of Tax Appeals · Jun 22, 1937

O'Donnell, supra; Commissioner v. Strauss, 77 Fed. (2d) 401; Commissioner v. Ames, 88 Fed. (2d) 388; Commissioner v. Windrow, 89 Fed. (2d) 69; Helvering v. Northwestern National Bank, 89 Fed. (2d) 553. … Reviewed by the Board. Decision will be entered- for the petitioner.

Stoddard v. Commissioner

47 B.T.A. 584 · United States Board of Tax Appeals · Aug 20, 1942

Pinellas Ice & Cold Storage Co. v. Commissioner, 287 U. S. 462 Helvering v. Minnesota Tea Co., 296 U. S. 378 . … Reviewed by the Board. Decision will he entered for the respondent. Kern dissents on the second issue.

Roberts v. Commissioner

13 B.T.A. 438 · United States Board of Tax Appeals · Sep 20, 1928

> In Kinsman v. … In Metcalf & Eddy v.