Case law

Aluminum Co. v. Evatt

35 Ohio Law. Abs. 351 · United States Board of Tax Appeals · Jan 27, 1942

Brewster v Gage, 280 U. S. 327 ; State ex rel v Brown, 121 Oh St 73, 76. … BOARD OF TAX APPEALS.

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).

Larsen v. Commissioner

14 B.T.A. 160 · United States Board of Tax Appeals · Nov 13, 1928

V. LARSEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Larsen v. Commissioner Docket No. 12685. … Brown, Esq., and Carl D. Eshelman, Esq., for the respondent. SMITH *160 This appeal is for the redetermination of a deficiency in income tax for the year 1923 in the amount of $1,842.79.

Novelty Advertising Co. v. Bowers

84 Ohio Law. Abs. 347 · United States Board of Tax Appeals · Aug 10, 1960

(See Bellows v. … See the last portion of the Opinion of the Supreme Court of Ohio in the case of City Blueprinting Co. v. Bowers, 163 Oh St 6, and the comments made in the body of the Opinion in the case of Bellows v. Bowers, supra.

H. R. De Milt Co. v. Commissioner

7 B.T.A. 7 · United States Board of Tax Appeals · May 20, 1927

Littleton : The question of whether or not instruments somewhat similar in character to the one here in question should be considered as capital stock or evidence of indebtedness has been before the Board on several occasions … Jones Syndicate v. Commissioner, 5 B. T. A. 853, that: The fundamental characteristic of a share of stock is that the holder is a coowner of the business and not a creditor.

Robinson v. Commissioner

21 B.T.A. 1373 · United States Board of Tax Appeals · Jan 27, 1931

Wait v. Bovee, 35 Mich. 425 ; Luttermoser v. Zeuner, 110 Mich. 186 , 68 N. W. 117 ; Burns v. Burns, 132 Mich. 441 , 93 N. W. 1077 ; State Bank of Croswell v. Johnson, 151 Mich. 538 ; 115 N. W. 464 . … Reviewed by the Board. Judgment will be entered under Rule 60.

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.

Watson v. Commissioner

27 B.T.A. 463 · United States Board of Tax Appeals · Dec 29, 1932

The Circuit Court of Appeals for the Second Circuit, in Weyl v. … Reviewed by the Board. Decision will be entered wider Rule 50.

Western Hide & Fur Co. v. Commissioner

26 B.T.A. 354 · United States Board of Tax Appeals · Jun 9, 1932

This Board considered the above provision of the Revenue Acts in Nowland, Realty Co., 18 B. T. … This requirement must be met in order for accounts to be consolidated. * * * In affirming the Board’s decision in the above case, the Circuit Court of Appeals for the Seventh Circuit (Nowland Realty Co. v.

ZIMMERMANN v. COMMISSIONER

36 B.T.A. 279 · United States Board of Tax Appeals · Jul 13, 1937

Commissioner v. Behan, 90 Fed. (2d) 609. … See Goedecke v. Mock, 174 Atl. 607 ; Fitzgerald v. Kwaterski, 174 Atl. 596 ; reversed on *288 another point, 178 Atl. 385 . See also Commissioner v. Behan, supra, citing Commissioner v. Hale, 67 Fed. (2d) 561.

American Oak Leather Co. v. Peck

63 Ohio Law. Abs. 366 · United States Board of Tax Appeals · Dec 18, 1951

The Board’s independent search has revealed but one adjudicated case bearing directly upon the question at issue. In Stoner v. Higginson, 12 P. … This Board had that question under consideration in Workingmen’s Overall Supply Co. v.

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.

Manistique Lumber & Supply Co. v. Commissioner

29 B.T.A. 26 · United States Board of Tax Appeals · Sep 14, 1933

We feel that this question has been settled by the opinions of the Board and the Courts. This Board has held that expenditures for items that are to continue in use in the business are to be classified as capital items. … We have noted petitioner’s citation of the case of Rhode Island Hospital Trust Co. v. Commissioner, 29 Fed. (2d) 339, but in our opinion it does not apply to the present situation.

Wright v. Commissioner

26 B.T.A. 21 · United States Board of Tax Appeals · May 9, 1932

V. Leydig, 15 B. T. … A situation very similar to the instant case was considered by the Board in Charles W. Walworth, 6 B. T. A. 788.

Pittsburgh Hotels Co. v. Commissioner

15 B.T.A. 587 · United States Board of Tax Appeals · Feb 25, 1929

Littleton : This proceeding was submitted upon the record made in the Court of Claims of the United States in the case of Pittsburgh Hotels Co. v. United States, 63 Ct. Cls. 475, involving the year 1919. … These opinions are not conclusive upon the Board. The Conqueror, 166 U. S. 110 ; W. S. Bogle & Co. v. Commissioner of Internal Revenue, 5 B. T. A. 541; 26 Fed. (2d) 77; Woodside Cotton Mills Co., 13 B. T. A. 266.

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.

Estate of Jordan ex rel. Jordan v. Commissioner

45 B.T.A. 832 · United States Board of Tax Appeals · Dec 2, 1941

The United States Supreme Court, in Taft v. Commissioner, 304 U. … Turner v. Commissioner, 85 Fed. (2d) 919, and Commissioner v.

H. T. Cushman Mfg. Co. v. Commissioner

2 B.T.A. 39 · United States Board of Tax Appeals · Jun 11, 1925

La Belle Iron Works v. United States, 256 U. S. 377 . … The deficiency will be finally determined by the Board upon re-computation by the Commissioner in accordance with the foregoing.

Bowring v. Commissioner

27 B.T.A. 449 · United States Board of Tax Appeals · Dec 29, 1932

Brown, 92 Vt. 390 ; 104 Atl. 234, 236 ; but “ similar ” does not mean “ identical,” In re Bonsall's Estate, 135 Atl. 724, 725 , 228 Pa. 39 . … Reviewed by the Board. Judgment will be entered accordingly. Sec. 222.

Lansill v. Commissioner

17 B.T.A. 413 · United States Board of Tax Appeals · Sep 23, 1929

This would be clear legislation and beyond the power of the Board or the courts. … Eeviewed by the Board. Judgment urdí be entered under Rule 50. Louis Cohen, 5 B. T. A. 171; Samuel V. Woods, 5 B. T. A. 413; Hudson M. Knapp, 5 B. T. A. 762; Fred W. Warner, 5 B. T. A. 963; Alfred LeBlanc, 7 B. T.