Case law

Keener's Oil, Natural Gas & Fuel Co. v. Commissioner

6 B.T.A. 263 · United States Board of Tax Appeals · Feb 19, 1927

KEENER'S OIL, NATURAL GAS & FUEL CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Keener's Oil, Natural Gas & Fuel Co. v. Commissioner Docket No. 7862. … V. Blair, Jr., Esq., for the petitioner. Harold Allen, Esq., for the respondent.

Kaye v. Commissioner

7 B.T.A. 678 · United States Board of Tax Appeals · Jul 21, 1927

LEWIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Kaye v. Commissioner Docket No. 6226. … For that year the Commissioner has determined an overassessment of the tax shown by the petitioners upon their returns and the Board is without jurisdiction to make any determination for that year. .

Turners Falls Power & Elec. Co. v. Commissioner

15 B.T.A. 983 · United States Board of Tax Appeals · Mar 20, 1929

TURNERS FALLS POWER & ELECTRIC CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Turners Falls Power & Elec. Co. v. Commissioner Docket No. 26306. … Brown, Esq., for the petitioner. Philip M. Clark, Esq., for the respondent.

Topeka Flour Mills Co. v. Commissioner

12 B.T.A. 147 · United States Board of Tax Appeals · May 28, 1928

Hexter v. Commissioner, 8 B. T. … Reviewed by the Board. Judgment will 5e entered wider Rule 50.

Howard Paper Co. v. Commissioner

43 B.T.A. 545 · United States Board of Tax Appeals · Feb 11, 1941

The respondent relies upon Helvering v. Jane Holding Corporation, 109 Fed. (2d) 933; certiorari denied, 310 U. S. 653 , and Beacon Auto Stores, Inc., 42 B. T. A. 703, which followed Helvering v. … That was the point which the Board emphasized as of controlling importance.

Spangler v. Commissioner

29 B.T.A. 263 · United States Board of Tax Appeals · Oct 31, 1933

United States v. Phellis, 257 U.S. 156 ; Rockefeller v. United States, 257 U.S. 176 . … Reviewed by the Board. Decision will be entered for 'petitioners. Trammell dissents upon authority of the language used in the court’s opinion in Prairie Oil & Gas Co. v.

Sanford & Brooks v. Commissioner

11 B.T.A. 452 · United States Board of Tax Appeals · Apr 9, 1928

In United States v. Yale & Towne Mfg. Co., 269 U. … While the case of Bowers v.

Old Colony R. Co. v. Commissioner

6 B.T.A. 1025 · United States Board of Tax Appeals · Apr 25, 1927

Baldwin Locomotive Works v. McCoach, 221 Fed. 59 ; 1 Am. Fed. Tax Rep. 450; Chicago & Alton Railroad Co. v. United States, 53 Ct. Cls. 41; 3 Am. Fed. Tax Rep. 3385. … See also Corn Exchange Bank v. Commissioner, 6 B. T. A. 158. The same principles which governed those cases would appear to govern the decision here.

Schroeder Employees Thrift Club v. Commissioner

36 B.T.A. 645 · United States Board of Tax Appeals · Oct 12, 1937

S. 362 ; Helvering v. Combs, 296 U. S. 365 ; Helvering v. Coleman-Gilbert Associates, 296 U. S. 369 ; Lewis & Co. v. Commissioner, 301 U. S. 385 . See also Brooklyn Trust Co. v. … Edmonds v. Commissioner, 90 Fed. (2d) 14. Reviewed by the Board. Judgment will be entered for the respondent.

Penn Mut. Life Ins. Co. v. Commissioner

32 B.T.A. 876 · United States Board of Tax Appeals · Jun 28, 1935

Ilfeld Co. v. Hernandez, 292 U. S. 62, 66 . New Colonial Co. v. Helvering, 292 U. S. 435, 440 . The word “ reserve ” has many meanings. … McCoach v. Insurance Co. of N. Amer., 244 U. S. 585, 589 . United States v. Boston Insurance Co.. 269 U. S. 197, 202 . New York Ins. Co. v. Edwards, 271 U. S. 109, 119 . Duffy v. Mutual Benefit Co., 272 U.

Monte Glove Co. v. Commissioner

44 B.T.A. 539 · United States Board of Tax Appeals · May 21, 1941

Richter & Co. v. Light (Conn.), 116 Atl. 600 ; Nutter v. Andrews (Mass.), 140 N. E. 744 . … Lincoln National Bank v. Burnet, 63 Fed. (2d) 131.

Whittemore v. Commissioner

35 B.T.A. 757 · United States Board of Tax Appeals · Mar 30, 1937

See Metcalf Eddy v. Mitchell, supra; Helvering v. Powers, 293 U. S. 214 . This question has come before this Board in a great many petitions. … Reviewed by the Board. Judgment will be entered for the respondent.

Ratliff v. Commissioner

36 B.T.A. 762 · United States Board of Tax Appeals · Oct 27, 1937

Without elaboration, it is sufficient to cite the following cases: In Darby-Lynde Co. v. … In Commissioner v.

Wells-Elkhorn Coal Co. v. Commissioner

27 B.T.A. 198 · United States Board of Tax Appeals · Nov 30, 1932

In the case of Ewald Iron Co. v. Common wealth, 140 Ky. 692 ; 131 S. … See Castle's Adm'r v. Acrogen Coal Co., 145 Ky. 591 , 140 S. W. 1034 ; Smith v. Commonwealth Land & Lumber Co., 172 Ky. 607 , 189 S. W. 912 ; Young v.

Dabney v. Commissioner

40 B.T.A. 276 · United States Board of Tax Appeals · Jul 25, 1939

This view of the New York law' was followed by the Circuit Court of Appeals for the Second Circuit in Olsen v. … Reviewed by the Board. Order will be entered dismissing the proceeding.

Raymond v. Commissioner

34 B.T.A. 1171 · United States Board of Tax Appeals · Oct 20, 1936

Piper v. Willcuts (C. C. A., 8th Cir.), 64 Fed. (2d) 813; Echols v. Commissioner (C. C. A., 8th Cir.), 61 Fed. (2d) 191. In Crompton & Knowles Loom, Works v. White (C. C. … In Zellerbach Paper Co. v. Helvering, 293 U.

Packard Thurber v. Commissioner

20 B.T.A. 1208 · United States Board of Tax Appeals · Oct 9, 1930

In the circumstances of the instant case and in view of recent decisions of this Board and decision of the Supreme Court of the United States in Lucas v. Reed, 281 U. … See Lucas v. Reed, supra; Lucas v. Howard, 280 U. S. 14a; Metcalf & Eddy v. Mitchell, 269 U. S. 514 ; Charles M. Haft, 20 B. T. A. 431; John R. Spelman, 18 B. T. A. 313; and William Maxwell Conley et al., 18 B. T.

Hilmer v. Commissioner

27 B.T.A. 1165 · United States Board of Tax Appeals · Apr 11, 1933

Hill v. Commissioner, 88 Fed. (2d) 165; affirming 14 B. T. A. 572. We find no error in the respondent’s treatment of the amounts in question. Hill v. Commissioner, supra; S. J. Hallahan, 14 B. T. … A. 584; affd., 39 Fed. (2d) 420; Benedict v. Price, 38 Fed. (2d) 309. Decision will be entered for the respondent.

Farr v. Commissioner

33 B.T.A. 557 · United States Board of Tax Appeals · Nov 26, 1935

Y. 288 ; Appleman v. Fisher, 34 Md. 540 ; Lamprecht v. State, 84 Ohio, 32; 95 N. E. 656 ; Brown v. Carpenter, 168 N. Y. … Reviewed by the Board. Decision will he entered for the respondent. It is, however, possible to cover a short sale before the time for delivery. The Supreme Court, in Provost v. United States, 269 U.

Central Real Estate Co. v. Commissioner

17 B.T.A. 776 · United States Board of Tax Appeals · Oct 4, 1929

A. 346, affirmed in Fraser v. Commissioner, 25 Fed. (2d) 653; Westerfield v. Rafferty, 4 Fed. (2d) 590. … The case of Westerfield v.