Case law

New York Zinc Co. v. Commissioner

27 B.T.A. 9 · United States Board of Tax Appeals · Nov 4, 1932

At that date three veins of ore on the Brown and White tracts had been worked — Brown No. 1 and No. 2, 350 and 100 feet, respectively; the White vein, 150 feet — and drifting had been done at various levels to these depths … It is in the light of all of their views that the duty is upon the Board to consider the facts in evidence and find the ultimate fact of value; and thus we find no preponderance of the evidence to justify, let alone compel

McIntosh v. Commissioner

16 B.T.A. 1400 · United States Board of Tax Appeals · Jul 24, 1929

Co. v. Bond, 240 U. S. 449, 456 , 36 S. Ct. 403 , 60 L. Ed. 735 ; Standard Oil Co. v. Anderson, 212 U. S. 215, 227 , 29 S. Ct. 252 , 53 L. Ed. 480 . And see Casement v. Brown, 148 U. S. 615 , 13 S. Ct. 672 , 37 L. … See Vane v. Newcombe, 132 U. S. 220 .

Bernstein v. Commissioner

6 B.T.A. 323 · United States Board of Tax Appeals · Feb 26, 1927

The record is convincing that the leases, whether those acquired by the Mohawk Oil Co. from it predecessor partnership, Brown and Dyer, or those acquired under assignment from Brown and Bernstein, had no substantial value … The question before the Board is, Did Bernstein and his wife acquire, in the year 1919, any gain out of these transactions?

Georgia Sav. Bank & Trust Co. v. Commissioner

28 B.T.A. 1153 · United States Board of Tax Appeals · Aug 18, 1933

BROWN, Chairman of Board of Directors. JOSEPH E. BOSTON, President. … BROWN, Chairman of Board of Directors.

Gahagen v. Commissioner

22 B.T.A. 828 · United States Board of Tax Appeals · Mar 19, 1931

WILLIAM GAHAGEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Gahagen v. Commissioner Docket No. 28514. … the petitioner and Brown.

Gantz Tank Co. v. Commissioner

16 B.T.A. 212 · United States Board of Tax Appeals · Apr 25, 1929

On motion of the respondent, duly granted, the hearing on the case was limited to the issues specified in sections (a) and (b) of Rule 62 of the Board’s rules of practice. … Browning, supra; Stephens-Adamson Mfg. Co., 16 B. T. A. 41. Further proceedings will be had under Rule 62 (c) and (d).

Uncasville Manufacturing Co. v. Commissioner

19 B.T.A. 920 · United States Board of Tax Appeals · May 12, 1930

S. 110 ; Bogle & Co. v. Commissioner, 26 Fed. (2d) 771; Balaban & Katz Corporation v. Commissioner, 30 Fed. (2d) 807; Woodside Cotton Mills, 13 B. T. A. 266; Pittsburgh Hotels Co., 15 B. T. A. 587. … Brown, 18 B. T. A. 859. The respondent’s determinations as to value on March 1, 1913, profit, and depreciation and obsolescence are sustained.

Uncasville Mfg. Co. v. Commissioner

19 B.T.A. 920 · United States Board of Tax Appeals · May 12, 1930

S. 110 ; Bogle & Co. v. Commissioner, 26 Fed. (2d) 771; Balaban & Katz Corporation v. Commissioner, 30 Fed. (2d) 807; Woodside Cotton Mills, 13 B. T. A. 266; Pittsburgh Hotels Co., 15 B. T. A. 587. … Brown, 18 B. T. A. 859. The respondent’s determinations as to value on March 1, 1913, profit, and depreciation and obsolescence are sustained.

Welz & Zeuveck, Inc. v. Commissioner

11 B.T.A. 1416 · United States Board of Tax Appeals · May 16, 1928

In Brown v. Spofford, 95 U. … Keviewed by the Board.

Martin v. Commissioner

24 B.T.A. 813 · United States Board of Tax Appeals · Nov 13, 1931

Miller v. Gearin, 258 Fed. 225 ; certiorari denied, 250 U. S. 667 ; Cryan v. Wardell, 263 Fed. 248 . … Brown, 4 B. T. A. 1129; Shelby D. Scott, 9 B. T. A. 1219; Joseph L. B. Alexander, 13 B. T. A. 1169; James M. Butler, 19 B. T. A. 718. Reviewed by the Board. Judgment will be entered under Rule 50.

Louisa Co. v. Commissioner

45 B.T.A. 1056 · United States Board of Tax Appeals · Dec 18, 1941

Bergan v. Commissioner, 80 Fed. (2d) 89; Leach v. Commissioner, 50 Fed. (2d) 371; Inland Products Co. v. Blair, 31 Fed. (2d) 867; Bohemian Breweries, Inc. v. United States, 27 Fed. Supp. 588; Joseph V. Horn, 23 B. T. … Brown, supra. [10 B. T. A. 1122); and see Lehigh Valley Coal Sales Co., 15 B. T. A. 1401.

Roebling v. Commissioner

28 B.T.A. 644 · United States Board of Tax Appeals · Jul 11, 1933

Brown, Trustee, supra, and Margaret B. … Brown, Trustee, supra, and Margaret B. Sparrow et al., Trustees, supra.

Central United Nat'l Bank v. Commissioner

33 B.T.A. 588 · United States Board of Tax Appeals · Nov 27, 1935

A. 354; affd., 77 Fed. (2d) 119; Russell-Miller Milling Co. v. Helvering, 69 Fed. (2d) 392; affd., 27 B. T. A. 405. Reviewed by the Board. Decision will be entered u/nder Bule 50. Moeeis dissents. … Brown, 10 B. T. A. 1122. In the latter case the Board quoted with approval from Producers Fuel Co., 1 B. T.

Whitehouse Leather Prods. Co. v. Commissioner

12 B.T.A. 714 · United States Board of Tax Appeals · Jun 19, 1928

Under the decisions of the Board in Fred T. Ley & Co., 9 B. T. A. 749, and M. Brown & Co., 9 B. T. A. 753, assessment and collection of the deficiency determined is barred by the statute of limitations.

Crocker v. Commissioner

32 B.T.A. 861 · United States Board of Tax Appeals · Jun 28, 1935

Brown Coal & Coke Co., infra, the Board held that even if not legally organized to carry on business with the public under the laws of the State of Kentucky, the record warranted the conclusion that the corporation was an … Brown Coal & Coke Co., supra, the Board stated that “ The evidence indicates that E. L.

Baird Machine Co. v. Commissioner

19 B.T.A. 801 · United States Board of Tax Appeals · Apr 30, 1930

See Rule 30 of the Board’s rules of practice. The Board will not sustain this petitioner in its contention here; there is no real issue. … Brown, 9 B. T. A. 521, 18 B. T. A. 859. Also see Alameda Investment Co. v. McLaughlin, 33 Fed. (2d) 120. Reviewed by the Board. Judgment will be entered for the respondent.

Jack v. Commissioner

13 B.T.A. 726 · United States Board of Tax Appeals · Oct 2, 1928

Brown, owned one-half of the accounts receivable of the partnership and that on dissolution petitioner purchased his interest therein, paying therefor their face value. … Reviewed by the Board. Decision will be entered under Rule 50.

Fibre Container Co. v. Commissioner

9 B.T.A. 575 · United States Board of Tax Appeals · Dec 12, 1927

FIBRE CONTAINER CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Fibre Container Co. v. Commissioner Docket No. 7475. … Brown, sister-in-law of Carrie J. Brown. Mary B. Harter, sister-in-law of Carrie J. Brown. Elizabeth A. Harter, sister-in-law of Carrie J. Brown. Agnes R. Dougherty, wife of Gerald A. Dougherty.

Stegeman v. Commissioner

25 B.T.A. 949 · United States Board of Tax Appeals · Mar 22, 1932

The Board denied the respondent’s motion and accepted jurisdiction of the appeal. (See Brown & Sons Lumber Co. v. Commissioner, 282 U. S. 283 .) … Bowers v. New York & Albany Lighterage Co., 273 U. S. 346 ; Russell v. United States, 278 U. S. 181 .

Keystone Coal & Mining Co. v. Commissioner

10 B.T.A. 295 · United States Board of Tax Appeals · Jan 27, 1928

Brown & Co. v. Commissioner, 9 B. T. A. 753. … However, it has been decided by the United States Supreme Court in Heiner v. Colonial Trust Co., 275 U. S. 232 , that such income is taxable. Terrell Co. v. Commissioner, 9 B. T. A. 1131.