Case law

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.

Paso Robles Mercantile Co. v. Commissioner

12 B.T.A. 750 · United States Board of Tax Appeals · Jun 22, 1928

The petitioner relies upon the Board’s decision in the Appeal of Mabel Elevator Co., 2 B. T. A. 517, and the District Court’s decision in United States v. … See Edwards v. Douglas, 269 U. S. 204 ; Mason v. Routzahn, 275 U. S. 175 ; 38 Sup. Ct. 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.

Moody v. Commissioner

9 B.T.A. 631 · United States Board of Tax Appeals · Dec 17, 1927

The case of Mason v. Routzahn, 275 U. … Reviewed by the Board. Judgment will be entered for the respondent.

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.

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.

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.

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.

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.

Savannah River Lumber Co. v. Commissioner

14 B.T.A. 165 · United States Board of Tax Appeals · Nov 14, 1928

A case involving facts similar to those present in the instant case was before the Circuit Court of Appeals of the Fifth Circuit in Lavenstein Corporation v. … Reviewed by the Board. Judgment will be entered under 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.

Clark v. Commissioner

31 B.T.A. 1082 · United States Board of Tax Appeals · Jan 17, 1935

A. 1158; Edson v. Lucas, 40 Fed. (2d) 398. … Old Colony Trust Co. v. Commissioner, 279 U. S. 716 . Reviewed by the Board. Decision will be entered wider Bule 50.

Houghton & D. Co. v. Commissioner

26 B.T.A. 52 · United States Board of Tax Appeals · May 12, 1932

HOUGHTON AND DUTTON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Houghton & D. Co. v. Commissioner Docket No. 24883. … Reviewed by the Board. Decision will be entered under Rule 50.

Brainard v. Commissioner

47 B.T.A. 947 · United States Board of Tax Appeals · Oct 27, 1942

The deficiency has not been paid and no appeal to the Board has been made by the estate. … Noel v. Parrott, 15 Fed. (2d) 669. Therefore, there must be convincing evidence that a gift was made by the corporation.'

Buck v. Commissioner

41 B.T.A. 99 · United States Board of Tax Appeals · Jan 18, 1940

These conclusions are in accord with decisions of the Board of Tax Appeals in Downs v. Commissioner, 36 B. T. A. 1129; Dunning v. Commissioner, 36 B. T. A. 1222, and Blodgett v. Commissioner, 37 B. T. … Reviewed by the Board. Decision will he entered under Rule 50.

Underwood v. Commissioner

20 B.T.A. 1117 · United States Board of Tax Appeals · Oct 1, 1930

The leading case upon the point involved is Metcalf & Eddy v. Mitchell, 269 U. S. 514 . … Mesce v. United States, 64 Ct. Cls. 481; certiorari denied, 278 U.

Dietrick v. Commissioner

6 B.T.A. 1371 · United States Board of Tax Appeals · May 13, 1927

The Commissioner relies on the case of Noel v. Parrott (C. C. A., Fourth Circuit), 15 Fed. (2d) 669, sustaining the United States Board of Tax Appeals in the Appeal of John H. Parrott, 1 B. T. … A. 50, but in the opinion of the Board the facts in these cases are not similar to those in the instant case.

Day v. Commissioner

12 B.T.A. 161 · United States Board of Tax Appeals · May 28, 1928

A. 343; Dilks v. Blair, 23 Fed. (2d) 831. Cf. W. S. Trefry, 10 B. T. A. 134. The next question is whether there has yet been such a notice of deficiency as will give us jurisdiction. … Reviewed by the Board. LmiBTOK, Teussell, Phillips, and Milliken dissent.