Case law

Greif Cooperage Corp. v. Commissioner

31 B.T.A. 374 · United States Board of Tax Appeals · Oct 23, 1934

This question was carefully reviewed by the Board in W. M. Ritter Lumber C o., 30 B. T. A. 231, wherein we stated, after discussing Remington Rand, Inc. v. Commissioner, 33 Fed. (2d) 77; certiorari denied, 280 U. … The principles of the computation of adjustment invoked by the Board in Walker Products Corporation, supra, apply here. Reviewed by the Board. Judgment will be entered umder Rule 50.

Furst v. Commissioner

19 B.T.A. 471 · United States Board of Tax Appeals · Apr 1, 1930

Pitney, 2 Fed. (2d) 230, and Massey v. Lederer, 277 Fed. 123 . The Circuit Court in Union Pacific R. R. Co. v. … Nor are the cases of Massey v. Lederer, 277 Fed. 123 , and Duffey v. Pitney, 2 Fed. (2d) 230, cited by the court in Union Pacific Railroad Co. v.

Baldwin v. Commissioner

43 B.T.A. 183 · United States Board of Tax Appeals · Dec 31, 1940

See Baldwin v. Commissioner, 94 Fed. (2d) 355. Accordingly, although the petition herein was signed by only one of two executors, the Board has jurisdiction to consider it. … Reviewed by the Board. Decision will be entered wider Bule 50. Leech concurs only in the result.

Rovensky v. Commissioner

37 B.T.A. 702 · United States Board of Tax Appeals · Apr 15, 1938

The statute must be applied, if not strictly according to its language, Kaplan v. Commissioner, 66 Fed. (2d) 401; Warren H. Corning, 36 B. T. A. 301 (on review C. C. … Reviewed by the Board. Judgment toill be entered under Bule 50. Leech dissents. SEC. 166. REVOCABLE TRUSTS.

Chesapeake & Virginia Coal Co. v. Commissioner

13 B.T.A. 323 · United States Board of Tax Appeals · Sep 12, 1928

CHESAPEAKE & VIRGINIAN COAL CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Chesapeake & Virginia Coal Co. v. Commissioner Docket No. 11319. … Brown Stock Sept. 14, 1917 Demand. $133.00 Miss Martha R. Fortune Stock Sept. 14, 1917 Demand. 174.50 J. E. Moore Lumber Co Sept. 27, 1917 Dec. 29, 1917 962.96 J. E. Moore Lumber Co Dec. 4, 1917 Jan. 4, 1918 315.38 J.

Strauss v. Commissioner

35 B.T.A. 673 · United States Board of Tax Appeals · Mar 12, 1937

See also Consoer, Older & Quinlan, Inc. v. Commissioner (C. C. A., 7th Cir.), 85 Fed. (2d) 461, affirming the Board’s memorandum opinion. In Joseph Milton Howe, 19 B. T. … Reviewed by the Board. Judgment will be entered under Rule 50.

Fifth Third Union Trust Co. v. Glander

46 Ohio Law. Abs. 625 · United States Board of Tax Appeals · Jul 22, 1946

See' *629 Swetland Co. v Evatt, 139 Oh St 6. … Ohio Bell Telephone Co. v Evatt, 142 Oh St 254, 258.

Sunshine Cloak & Suit Co. v. Commissioner

10 B.T.A. 971 · United States Board of Tax Appeals · Feb 23, 1928

the date of final decision by said Board.” … Von Hoffman v. City of Quincy, 4 Wall. 535 ; Rees v. City of Watertown, 19 Wall. 107 ; Edwards v. Kearsey, 96 U. S. 595 ; Serbert v. Lewis, 122 U. S. 284 .

Gulf, Mobile & N. R.R. v. Commissioner

22 B.T.A. 233 · United States Board of Tax Appeals · Feb 20, 1931

In this the Board was affirmed by the Circuit Court of Appeals, Eighth Circuit. Great Northern Railway Co. v. Commissioner of Internal Revenue, 40 Fed. (2d) 312. … See United States v. Realty Co., 163 U. S. 241 ; United States ex rel Miles Planting & Mfg. Co. v. Carlisle, 5 D. C. App. 138; Field v. Clark, 143 U. S. 649 .

Behan v. Commissioner

32 B.T.A. 1088 · United States Board of Tax Appeals · Aug 2, 1935

Commissioner v. Dyer, 74 Fed. (2d) 685. … Reviewed by the Board. Decision will he entered under Rule 50. Black, Seawell,' and TurNer dissent.

Joseph E. Seagram & Sons, Inc. v. Bowers

78 Ohio Law. Abs. 398 · United States Board of Tax Appeals · May 14, 1957

The facts in this case are precisely the same as corresponding facts found in the case of National Distillers Corporation & Subsidiaries v. Bowers, Case No. 32144 decided by this board this day. … In the entry disposing of the National Distillers case, and in the further entry of the Board of Tax Appeals in the case of Champion Spark Plug Co. v.

Crown Zellerbach Corp. v. Commissioner

43 B.T.A. 541 · United States Board of Tax Appeals · Feb 11, 1941

Carondelet Building Co. v. Fontenot, 111 Fed. (2d) 267, reversing 28 Fed. Supp. 656, involves taxes of Louisiana, where there was no lien. S. E. and M. E. Bernheimer Co., 41 B. T. A. 249 (on review, C. C. … The Board relied on Washington cases holding that there could be no valid or effective lien for a tax until there is a valid tax in some specific amount.

Steinbach Co. v. Commissioner

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

The Supreme Court, in La Belle Iron Works v. United States, 256 U. … The opinion of the Board, supra, in respect of the taxpayer’s invested capital, controls the third issue in this appeal.

Consolidated Gas Co. v. Commissioner

24 B.T.A. 901 · United States Board of Tax Appeals · Nov 24, 1931

In Bowers v. … Burnet v. Sanford & Brooks Co., 282 U. S. 359, 364 . In Burnet v.

Barnes v. Commissioner

21 B.T.A. 690 · United States Board of Tax Appeals · Dec 15, 1930

The Supreme Court in Kornhauser v. … Reviewed by the Board. Decision will be entered for the respondent. LaNSdoN and Teussell dissent.

Holmes & Janes, Inc. v. Commissioner

30 B.T.A. 74 · United States Board of Tax Appeals · Mar 13, 1934

Universal Milking Machine Co., 4 B.T.A. 506 ; Heflin, Inc. v. United States, 58 Fed. (2d) 482; certiorari denied, 287 U.S. 631 ; L. Schepp Co., 25 B.T.A. 419 . … See Cooper v. United States, 9 Fed. (2d) 216; D. C. Clarke, 22 B.T.A. 314 ; E. A. Wickham Estate, 22 B.T.A. 1393 ; L. Schepp & Son, supra. Reviewed by the Board. Decision wild be entered for the respondent.

Flambeau Public Service Co. v. Commissioner

27 B.T.A. 299 · United States Board of Tax Appeals · Dec 14, 1932

An appeal was taken to the Court of Appeals of the District of Columbia, and the court, in Radiant Glass Co. v. … United States v. Hurst, D. C. 2 F. (2d) 73. The status of affiliated, to file a consolidated return if it so elected, and to appeal to the courts, and not By the Commissioner. Fidelity Nat. Bank v. Commissioner (C. C.

Equity Fire Ins. Co. v. Commissioner

7 B.T.A. 618 · United States Board of Tax Appeals · Jul 8, 1927

Such a question was before the Supreme Court in the case of McCoach v. Insurance Co. of North America, 244 U. S. 585 , and also in the case of United States v. Boston Insurance Co., 269 U. … Reviewed by the Board. Judgment will he entered for the respondent.

Mullec v. Bowers

70 Ohio Law. Abs. 35 · United States Board of Tax Appeals · Nov 8, 1954

“Can you tell this Board why Fine Arts whiskey, an expensive whiskey, is sold for 25 cents? “Q. … He now asks this board to take the word of his bookkeeper *39 who testifies from what he has been told, and from which he guesses what the facts ought to be. Obert v. Evatt, 144 Oh St 492, 30 O.

Mott v. Commissioner

35 B.T.A. 195 · United States Board of Tax Appeals · Dec 18, 1936

The Board affirmed the Commissioner and the Circuit Court reversed. … Ruml v. Commissioner, supra. Whether a different rule applies where certificates are not available for delivery need not be determined in this case. Reviewed by the Board. Decision will be entered imder Rule 50.