Case law

Reub Isaacs & Co. v. Commissioner

1 B.T.A. 45 · United States Board of Tax Appeals · Nov 6, 1924

In the case of Sheridan Electric Light Co. v. … . *49 See also Hall v. Herter Bros., 83 Hun, 90 . In the case of Stetler v. McFarlane, 230 N.

D. P. Harris Hardware & Mfg. Co. v. Commissioner

24 B.T.A. 752 · United States Board of Tax Appeals · Nov 12, 1931

The Board accordingly denied the taxpayer the benefit of any deduction. … Reviewed by the Board. Judgment will he entered under Rule 50.

Mac Martin Advertising Agency, Inc. v. Commissioner

11 B.T.A. 162 · United States Board of Tax Appeals · Mar 23, 1928

. * * * (Hubbard-Ragsdale Co. v. Dean, 15 Fed. (2d) 410.) The question before the Board is primarily one of classification. … The same contention was considered by the court in Fuller & Smith v. Routzahn, supra, and also by the Board in S. A. Conover Co., 6 B. T. A. 679.

Greif Cooperage Corp. v. Commissioner

31 B.T.A. 374 · United States Board of Tax Appeals · Oct 23, 1934

This question was carefully reviewed by the Board in W. M. Ritter Lumber C o., 30 B. T. A. 231, wherein we stated, after discussing Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77; certiorari denied, 280 U. … The principles of the computation of adjustment invoked by the Board in Walker Products Corporation, supra, apply here. Reviewed by the Board. Judgment will be entered umder Rule 50.

Black Motor Co. v. Commissioner

41 B.T.A. 300 · United States Board of Tax Appeals · Feb 13, 1940

American Snuff Co. v. Commissioner, 93 Fed. (2d) 201; certiorari denied, 303 U. S. 662 . In our opinion petitioner is entitled to the additional deduction. The next issue involves petitioner’s dividends paid credit. … Reviewed by the Board. Decision will be entered wnder Rule 50.

Appeal of Bellingrath

3 B.T.A. 11 · United States Board of Tax Appeals · Nov 12, 1925

Belser v. Tuscumbia Banking Co., 105 Ala. 514 ; 17 So. 40 ; Schlapback v. Long, 90 Ala. 525 ; 8 So. 113 . … Walton v. Atkinson, 165 Ala. 644 ; 51 So. 826 ; Brewer v. Browne, 68 Ala. 210 ; Espy v. Comer, 76 Ala. 501 .

Harbison v. Commissioner

43 B.T.A. 1098 · United States Board of Tax Appeals · Mar 21, 1941

A petition for redetermination of petitioner’s tax liability for the year 1932 was filed with this Board (Docket !No. 83141). 9. … The disallowance of the claimed deduction is approved upon the authority of Higgins v. Commissioner, 312 U. S. 212 ; Van Wart v. Commissioner, 295 U. S. 112 ; Malcolm G. Gibbs, 34 B. T. A. 1028; Monell v. Helvering (C.

Whitehead v. Commissioner

24 B.T.A. 1111 · United States Board of Tax Appeals · Dec 8, 1931

From the assertion of this deficiency the petitioner appealed to this Board on October 28,1927. At the hearing of this case the respondent, upon authority of the decision of the United States Supreme Court in Crooks v. … Mary Allen Emery, Executrix v. Commissioner, 21 B. T. A. 1038; Tyler v. United States, 281 U. S. 497 ; Knox v. McElligott, 258 U. S. 546 . Reviewed by the Board. Decison will be entered under Bule 50.

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.

Clovis v. Commissioner

32 B.T.A. 646 · United States Board of Tax Appeals · May 23, 1935

Coombs, 76 Fed. (2d) 682, affirming an unreported decision of the Board; Page v. McLaughlin, 7 Fed. Supp. 75; and Coleman-Gilbert Associates v. Commissioner (C. C. A., 1st Cir.), 76 Fed. (2d) 191. … We have not overlooked Swanson v. Commissioner, 76 Fed. (2d) 651, affirming an unreported decision of the Board, or Monrovia Oil Co., 28 B. T. A. 335.

Estate Planning Corp. v. Commissioner

37 B.T.A. 418 · United States Board of Tax Appeals · Feb 25, 1938

or preferred capital stock, and cites Commissioner v. … Also see Helvering v. Richmond, Fredericksburg & Potomac Railroad Co., 90 Fed. (2d) 971, affirming 33 B. T. A. 895, and Commissioner v. Proctor Shop, Inc., 82 Fed. (2d) 792, affirming 30 B. T. A. 721.

McDonald v. Commissioner

18 B.T.A. 800 · United States Board of Tax Appeals · Jan 14, 1930

A. 570; United States v. Board, 14 Fed. (2d) 459. There is no question but that each petitioner received in liquidation of the Mabel Coal Co. the amounts set forth in our findings of fact. … Reviewed by the Board. Judgment will be. entered under Rule SO.

Carey-Reed Co. v. Commissioner

36 B.T.A. 36 · United States Board of Tax Appeals · Jun 8, 1937

In Denman v. Slayton, 282 U. … Sterling v. Montgomery County, 152 Ky. 637 ; 153 S.

Keystone Auto. Club Casualty Co. v. Commissioner

42 B.T.A. 356 · United States Board of Tax Appeals · Jul 16, 1940

Since the promulgation of our opinion the United States Circuit Court of Appeals for the Third Circuit has handed down its decision in Driscoll v. Washington County Fire Ins. … Reviewed by the Board. Decisions will he entered for the respondent.

Quintana Petroleum Co. v. Commissioner

44 B.T.A. 624 · United States Board of Tax Appeals · Jun 3, 1941

A. 277, the Board said: “Two separate and distinct taxpayers are not entitled to receive depletion deductions as to the same oil interest.” In Helvering v. Twin Bell Oil Syndicate, 293 U. … Reviewed by the Board. Decisions will be entered under Buie 50. 1 Dissent. See p. 1318.

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.

Joseph E. Seagram & Sons, Inc. v. Bowers

78 Ohio Law. Abs. 398 · United States Board of Tax Appeals · May 14, 1957

The facts in this case are precisely the same as corresponding facts found in the case of National Distillers Corporation & Subsidiaries v. Bowers, Case No. 32144 decided by this board this day. … In the entry disposing of the National Distillers case, and in the further entry of the Board of Tax Appeals in the case of Champion Spark Plug Co. v.

Athens Roller Mills, Inc. v. Commissioner

46 B.T.A. 1012 · United States Board of Tax Appeals · Apr 28, 1942

Concrete Engineering Co. v. Commissioner (C. C. A., 8th Cir.), 58 Fed. (2d) 566. … A. 189, 194; Crown Willamette Paper Co. v. McLaughlin (C. C. A., 9th Cir.), 81 Fed. (2d) 365; Panther Rubber Manufacturing Co., 17 B. T. A. 310 (reversed other grounds, C. C. A., 1st Cir., 45 Fed. (2d) 314).

Flambeau Public Service Co. v. Commissioner

27 B.T.A. 299 · United States Board of Tax Appeals · Dec 14, 1932

An appeal was taken to the Court of Appeals of the District of Columbia, and the court, in Radiant Glass Co. v. … United States v. Hurst, D. C. 2 F. (2d) 73. The status of affiliated, to file a consolidated return if it so elected, and to appeal to the courts, and not By the Commissioner. Fidelity Nat. Bank v. Commissioner (C. C.

Hearn v. Commissioner

10 B.T.A. 262 · United States Board of Tax Appeals · Jan 26, 1928

In the case of Chapman v. United States, 63 Ct. Cls. 106; certiorari denied by the United States Supreme Court, October 10, 1927, 275 U. … See also Miles v. Safe Deposit & Trust Co., 259 U.