Case law

Rienzi Co. v. Commissioner

4 B.T.A. 1011 · United States Board of Tax Appeals · Sep 25, 1926

RIENZI COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rienzi Co. v. Commissioner Docket No. 717. … Charles V. Clark, Esq., for the petitioner. W. H. Lawder, Esq., for the respondent.

United Business Corp. of Am. v. Commissioner

19 B.T.A. 809 · United States Board of Tax Appeals · Apr 30, 1930

Where such issue is raised the burden has been placed by the Board upon the Commissioner to show any extension of the statutory period. … (See Chicago Railway Equipment Co. v. Commissioner, 39 Fed. (2d) 378.

Franklin v. Commissioner

34 B.T.A. 927 · United States Board of Tax Appeals · Aug 14, 1936

A. 1014; affirmed in Commissioner v. Kerbaugh,, 74 Fed. (2d) 749, the Board stated: * * * A charge of fraud has always been regarded as a serious matter in the law. … In Helvering v.

Murphy v. Commissioner

9 B.T.A. 610 · United States Board of Tax Appeals · Dec 17, 1927

A. 1078; Rosenberger v. MoGaughn, 20 Fed. (2d) 139. … This case was followed in Lindsley v. Natural Carbonic Gas Co., 220 U. S. 61 , involving a New York statute; in Oklahoma v. Kansas Natural Gas Co., 221 U. S. 229 , involving an Oklahoma statute, and in Walls v.

Smathers Power Typewriter Co. v. Commissioner

28 B.T.A. 327 · United States Board of Tax Appeals · Jun 8, 1933

This last seems to have been generally adopted by the courts and this Board. … In Lansdowne Realty Trust v.

Kelly v. Commissioner

36 B.T.A. 507 · United States Board of Tax Appeals · Sep 8, 1937

The section has been discussed in many court and Board decisions and it is now well established that it is the duty of the Commissioner, in the first instance, and of this Board and the courts in the second, to scrutinize … Babson, supra; Commissioner v. Quackenbos, supra; Commissioner v. Cordingley, supra; George O. Rockwood, supra.

Winder v. Commissioner

17 B.T.A. 303 · United States Board of Tax Appeals · Sep 18, 1929

In Bing v. … Reviewed by the Board. Judgment will be entered under 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 .

Evans v. Commissioner

29 B.T.A. 710 · United States Board of Tax Appeals · Jan 10, 1934

Gage v. Brewster, 280 U.S. 327 ; Security Trust Co. et al., Trustees, 25 B.T.A. 29 ; affd., 65 Fed. (2d) 877. … The Board has never considered such valuations to be conclusive, but they are evidence that must be overcome by the taxpayer claiming higher values for tax purposes in subsequent years. Williams v.

T. H. Symington & Son, Inc. v. Commissioner

35 B.T.A. 711 · United States Board of Tax Appeals · Mar 26, 1937

Grigsby v. Commissioner, 87 Fed. (2d) 96, affirming the Board, 33 B. T. A. 568. Petitioner’s alternative contention is not sustained. 10, 11, 12, and 13. … United States v. Brown, 86 Fed. (2d) 798; Joseph A. Mudd, 14 B. T. A. 1417; S. J. Blumenthal, 12 B. T. A. 1205; J. G. Tomlinson, 7 B. T. A. 961; E. M. F. Leflang, 6 B T. A. 4; E. F. Cremin, 5 B. T.

Pioneer Box Co. v. Commissioner

8 B.T.A. 488 · United States Board of Tax Appeals · Oct 4, 1927

Arundell: The facts in this case relating to the jurisdictional question, it will be readily noted, are on all fours with those in Fort Pitt Spring & Manufacturing Co. v. Commissioner, 5 B. T. … Reviewed by the Board.

Chesapeake & Virginian Coal Co. v. Commissioner

15 B.T.A. 1052 · United States Board of Tax Appeals · Mar 25, 1929

notice of deficiency and the date of final decision by the Board. … See Hood Rubber Co. v. White, 28 Fed. (2d) 54.

Richardson v. Commissioner

9 B.T.A. 875 · United States Board of Tax Appeals · Dec 27, 1927

Petitioner’s claim for the loss on account of the obsolescence of good will is disallowed under the decision of the court in Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

Jones v. Commissioner

27 B.T.A. 171 · United States Board of Tax Appeals · Nov 29, 1932

In Smith v. Commissioner, 59 Fed. (2d) 56, however, where the Circuit Court of Appeals for the First Circuit reversed the Board’s decision reported in 23 B. T. … Eeviewed by the Board. Decision will he entered v/nder Rule SO. Muedock concurs in the result.

Uihlein v. Commissioner

30 B.T.A. 399 · United States Board of Tax Appeals · Apr 17, 1934

The courts and the Board have held that a loss sustained from a sale made in good faith with the sole purpose of decreasing tax liability is deductible if effected by legal means. United States v. … In Wiggin v.

Wilson Syndicate Trust v. Commissioner

14 B.T.A. 508 · United States Board of Tax Appeals · Nov 30, 1928

But arriving at that conclusion, does not solve the problem presented to the Board. In the case of Burk-Waggoner Oil Association v. Hopkins, 269 U. … See also Hecht v. Malley, 265 U. S. 144 .

City Baking Co. v. Commissioner

10 B.T.A. 593 · United States Board of Tax Appeals · Feb 7, 1928

We are satisfied from the evidence that the Board has jurisdiction of this case. … In the recent case of Art Metal Works v. Commissioner, 9 B. T. A. 491, we held, overruling Reliance Manufacturing Co. v. Commissioner, 7 B. T.

W. S. Farish & Co. v. Commissioner

38 B.T.A. 150 · United States Board of Tax Appeals · Jul 22, 1938

Helvering v. Canfield, 291 U. S. 163 ; Willcuts v. Milton Dairy Co., 275 U. S. 215 ; Edwards v. Douglas, 269 U. S. 204, 214 . … The ground last above mentioned also distinguishes Helvering v. National Grocery Co., 304 U. S. 282 . In that case the Board found as a fact (35 B. T.

Boggs-Burnam & Co. v. Commissioner

26 B.T.A. 988 · United States Board of Tax Appeals · Sep 15, 1932

Gould v. Gould, 245 U. S. 151 ; Weeks v. Sibley, 269 Fed. 155 ; Jemison et al., Trustees, 3 B. T. A. 780. … In the Snead v.

Continental Oil Co. v. Commissioner

34 B.T.A. 29 · United States Board of Tax Appeals · Mar 5, 1936

The Board’s decision was reversed, November 27, 1933, Commissioner v. … A. 513; and Reynolds v. Cooper, 60 Fed. (2d) 650.