Case law

United Business Corp. v. Commissioner

33 B.T.A. 83 · United States Board of Tax Appeals · Sep 25, 1935

All of its issued capital stock has been held by Smith, except for three qualifying shares. … In our opinion it establishes the very purpose proscribed by the statute.

Morton v. Commissioner

23 B.T.A. 236 · United States Board of Tax Appeals · May 14, 1931

The Bartlett Trust Company was also duly qualified as the executor of the decedent's estate. … Petitioner contends that section 302(g) clearly and unambiguously includes in the gross estate only the amount of insurance receivable by the executor and that the respondent, in taxing these proceeds, extended the application

Hotel Patten Co. v. Commissioner

13 B.T.A. 943 · United States Board of Tax Appeals · Oct 12, 1928

exceed the par value of the original stock or shares specifically issued therefor, unless the actual cash value of such tangible property at the time paid in is shown to the satisfaction of the Commissioner to have been clearly … The petitioners claim that the said lease had a value of at least $100,000 at the time of its *950 assignment, that the figure of $60,000 was merely nominal because Pound owned all of the stock except qualifying shares and

Steinbach Co. v. Commissioner

3 B.T.A. 348 · United States Board of Tax Appeals · Jan 16, 1926

The evidence in support of the facts upon which the taxpayer relies to establish its first contention is clear and convincing. … Properly qualified experts on real estate and other asset values testified as to the fair market values of the properties acquired by purchase and gift at February 1, 1919.

Rodiek v. Commissioner

33 B.T.A. 1020 · United States Board of Tax Appeals · Feb 11, 1936

From them, Bremen appears clearly as the place of domicil. … The fact that his right to possession may have been conditioned upon the bank’s release of the pledge does not qualify his ownership so as to affect his gross estate.

KERBAUCH v. COMMISSIONER

29 B.T.A. 1014 · United States Board of Tax Appeals · Feb 6, 1934

Not only is it never presumed, but the ordinary preponderance of evidence is not sufficient to establish such a charge. … In my opinion, it is only when the taxpayer denies fraud that the burden of proof to establish it is upon the Commissioner.

Estate of Mead v. Commissioner

41 B.T.A. 424 · United States Board of Tax Appeals · Feb 20, 1940

Petitioners are the duly qualified executors of the estate of Giles W. Mead, who died December 4, 1937, a resident of Beverly Hills, California. … The trust instrument established two separate trust funds, designated as "Trust Fund A" and "Trust Fund B."

Wilson v. Commissioner

38 B.T.A. 463 · United States Board of Tax Appeals · Sep 6, 1938

We are of the opinion that Farr’s case for the reasons stated is clearly distinguishable from the instant case, and that the definition of a “short sale” there set out must be qualified by the condition that it is intended … Since the evidence is insufficient to establish the probable life of the house, we must hold on this point for the respondent. Decision will be entered umder Rule 50.

Hill v. Commissioner

24 B.T.A. 1144 · United States Board of Tax Appeals · Dec 11, 1931

The widow and the sons of decedent did not contest the provisions of the will, but accepted the same and duly qualified as executors thereof. … It clearly appears that the greater part of the decedent’s estate represented income and profits from his real estate business.

Mellon v. Commissioner

36 B.T.A. 977 · United States Board of Tax Appeals · Dec 7, 1937

The record clearly establishes that petitioner had no knowledge of the purchase by Coalesced of the stock of the Pittsburgh Coal Co. until some months after it occurred. … Here the evidence does not establish an improper motive. The sale by petitioner of Pittsburgh Coal Co. stock is clearly demonstrated to have been bona fide and legal in all aspects.

West Side Tennis Club v. Commissioner

39 B.T.A. 149 · United States Board of Tax Appeals · Jan 20, 1939

It was not necessary for an applicant for admission to the tournaments, in order to be in a position to qualify as a spectator, to manifest the same interest in tennis or the normal social and recreational activities of the … We conclude that the petitioner has failed to establish its right to exemption and accordingly sustain the action of the respondent in holding it to be subject to tax.

Tall Timber Lumber Co. v. Commissioner

16 B.T.A. 300 · United States Board of Tax Appeals · Apr 30, 1929

exceed the par value of the original stock or shares specifically issued therefor, unless the actual cash value of such tangible property at the time paid in is shown to the satisfaction of the Commissioner to have been clearly … Pack, who qualified as an expert on timber properties, testified that he considered the timber was worth $6 a thousand in December, 1912, and that the other parties likewise recognized that this was the approximate value

Boston Safe Deposit & Trust Co. v. Commissioner

26 B.T.A. 486 · United States Board of Tax Appeals · Jun 21, 1932

They are the duly appointed and qualified surviving executors of the will of the said decedent. … Paragraph (b)(2) when read in connection with paragraph (a)(2) clearly contemplates that deductions may be allowed only when they constitute income to the recipients. *1314 ; ; ; .

Dibblee v. Commissioner

29 B.T.A. 1070 · United States Board of Tax Appeals · Feb 13, 1934

Crouse, 135 Cal. 14 , in which the Supreme Court of California held that both real and personal property descend directly to the beneficiary named in the will, with a qualified right in the personal representative who holds … Clearly the petitioner had no dominion or control over, and could not have sold, any of the particular assets until there had been a division of the estate among herself and the other legatees *1073 and certain specific assets

Garnets v. Commissioner

26 B.T.A. 384 · United States Board of Tax Appeals · Jun 10, 1932

The evidence establishes that petitioner rendered personal services to the Alpha School and that at least a part of the income of the school was attributable to his services. … Clearly, those instructors would not have been engaged if petitioner could have conducted the school on the same scale without them.

Fiske v. Commissioner

44 B.T.A. 227 · United States Board of Tax Appeals · Apr 23, 1941

He had an established place of abode or residence in France for a number of years before, during, and after 1936. … Clearly, he never resided there and had no intention to reside there.

Schmalstig v. Commissioner

43 B.T.A. 433 · United States Board of Tax Appeals · Jan 28, 1941

. *434 The petition alleges that the petitioners are the duly qualified, appointed, and acting executors of the estate of Charles Schmalstig, who died August 4, 1935, a resident of Cincinnati, Ohio, leaving an estate of approximately … This clearly indicates that the claim for refund was the subject of the letter and the disallowance of such claim — no more and no less — was its object.

Humphreys v. Commissioner

33 B.T.A. 1081 · United States Board of Tax Appeals · Feb 11, 1936

The questions presented and the facts are clearly distinguishable from the instant proceeding. … Whether that service was of a legal or accounting nature, a question upon which the parties disagree, it is admitted that the petitioners’ wives were not qualified along either line nor is it contended that they rendered

Franklin v. Commissioner

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

Not only is it never presumed, but the ordinary preponderance of evidence is not sufficient to establish such a charge. … establishing fraud, as in M.

Mobile Bar Pilots Ass'n v. Commissioner

35 B.T.A. 12 · United States Board of Tax Appeals · Nov 3, 1936

The business of the association was to furnish qualified licensed pilots for the purpose of piloting boats across Mobile Bar and into and out of the harbor of Mobile, Alabama. … We do not think this contention is sound as petitioner, clearly, was not embraced within any of the classes set out in these subsections.