Case law

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.

United Gas Improv. Co. v. Commissioner

47 B.T.A. 715 · United States Board of Tax Appeals · Sep 22, 1942

THE UNITED GAS IMPROVEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. United Gas Improv. Co. v. Commissioner Docket No. 106504. … Brown, Esq., for the respondent. SMITH *716 This proceeding involves a deficiency of $470,337.20 in petitioner's income tax for 1937.

Ebbert v. Commissioner

9 B.T.A. 1402 · United States Board of Tax Appeals · Jan 18, 1928

The Board has held that in construing the words “other casualty” the rule of ejusdem generis is applicable, and in order that a loss sustained by an individual, resulting from an “ other casualty ” may be deductible from … Further construing this section of the Act, we think the language of the Board in the case of Samuel Greenbaum v. Commissioner, 8 B. T. A. 75, is controlling herein.

Ohio Stove Co. v. Bowers

84 Ohio Law. Abs. 109 · United States Board of Tax Appeals · May 16, 1960

The appellee cites the case of General Motors Corp., Fisher Body Division v. Bowers (B. T. A. … However,'in this connection we note the decision of the Supreme Court in the case of The Youngstown Building Material & Fuel Co., v.

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.

Blumenthal v. Commissioner

12 B.T.A. 1205 · United States Board of Tax Appeals · Jul 9, 1928

G. & V. K. Perry, supra, are distinguishable. … In this case, action was taken by the board of directors on July 23, 1920, which authorized the board of directors and officers to execute and file the necessary application in furtherance of the voluntary dissolution and

Pioneer Box Co. v. Commissioner

8 B.T.A. 488 · United States Board of Tax Appeals · Oct 4, 1927

Arundell: The facts in this case relating to the jurisdictional question, it will be readily noted, are on all fours with those in Fort Pitt Spring & Manufacturing Co. v. Commissioner, 5 B. T. … Reviewed by the Board.

Rose v. Commissioner

41 B.T.A. 1073 · United States Board of Tax Appeals · May 7, 1940

See United States v. … determined the deficiency, the Board shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Board has become final, be credited or refunded to the taxpayer.

Tulsa Mortgage Investment Co. v. Commissioner

21 B.T.A. 735 · United States Board of Tax Appeals · Dec 16, 1930

A. 1028; Hecht v. Malley, 265 U. S. 144 ; Burke-Waggoner Oil Assn. v. Hopkins, 269 U. S. 110 ; Little Four Oil & Gas Co. v. Lewellyn, 29 Fed. (2d) 187; and White v. Hornblower, 27 Fed. (2d) 777. … Reviewed by the Board. Decision will be entered for the respondent.

Portland Co-operative Labor Temple Asso. v. Commissioner

39 B.T.A. 450 · United States Board of Tax Appeals · Feb 15, 1939

See American Steel Foundries v. Tri-City Central Trades Council, 257 U. S. 184, 195, 208 ; National *455 Labor Relations Board v. Jones & Laughlin Steel Corporation, 301 U. S. 1 ; National Labor Relations Board v. … S. 49 ; National Labor Relations Board v. Pennsylvania Greyhound Lines, Inc., 303 U. S. 261 .

Cavanagh v. Commissioner

42 B.T.A. 1037 · United States Board of Tax Appeals · Oct 22, 1940

The answer, per curiam, was “Yes”, citing Poe v. Seaborn, 282 U. S. 101 ; Goodell v. Koch, 282 U. S. 118 ; and Hopkins v. Bacon, 282 U. … Therefore, as to the second issue in this proceeding the Board holds in favor of the petitioner. Reviewed by the Board. Decision will he entered under Bule 50. Murdock dissents. Civil Code of California.— See. 161a.

Commonwealth Federal Sav. Bank v. Commissioner

13 B.T.A. 467 · United States Board of Tax Appeals · Sep 21, 1928

Smith: The only allegation of error contained in the original petition filed with the Board is that: The Commissioner disallowed as a deduction Irona gross income in computing net taxable' income for the year 1921 an amount … See New York Life Insurance Co. v. Edwards, 271 U. S. 109 ; Corn Exchange Bank, 6 B. T. A. 158; W. P. Davis, 6 B. T. A. 1267; First National Bank of St. Paul, supra. Judgment will he entered for the respondent.

Duggan v. Commissioner

18 B.T.A. 608 · United States Board of Tax Appeals · Jan 6, 1930

E. 449 ; Synnott v. Cummings, 116 Fed. 40 ; Gilman C. & S. R. R. Co. v. Kelley, 77 Ill. 426 ; Ogden v. Murray, 39 N. Y. 202 ; Bliss v. Matterson, 45 N. Y. 22 . … Ransom v. City of Burlington, 111 Ia. 77 ; 82 N. W. 427 ; Mitchell v. Board of Commissioners of Leavenworth County, Kansas, 91 U. S. 206 ; Shotwell v. Moore, 129 U. S. 590 .

Camden Safe Deposit & Trust Co. v. Commissioner

30 B.T.A. 287 · United States Board of Tax Appeals · Apr 3, 1934

The Board and the courts have frequently held that the use of such words creates a general power of appointment. Edward J. Haney, Execute, supra; Cortlandt F. Bishop, supra; Fidelity-Philadelphia Trust Co. v. … Ithaca Trust Co. v. United States, 279 U.S. 251 . See also First Nat. Bank of Birmingham v. Snead, 24 Fed. (2d) 186; Hartford-Connecticut Trust Co. v. Eaton, 36 Fed. (2d) 710; Herron v.

Federal Oil Corp. v. Commissioner

24 B.T.A. 622 · United States Board of Tax Appeals · Nov 5, 1931

Gibson v. American Ry. Express Co., 193 N. W. 274 ; Electric Products Co. v. St. Louis Theatre Supply Co., 273 S. W. 135 ; Peters v. American Ry. Express Co., 256 S. W. 100 ; Jackson v. … Co. v. Boyd, 228 U. S. 482 ; and American Ry. Express Co. v. F. S. Royster Guano Co., 126 S. E. 678 ; affd., 273 U. S. 274 . We think the petitioner is liable for the taxes due from the Federal Oil Company for 1920.

Fred T. Ley & Co. v. Commissioner

9 B.T.A. 749 · United States Board of Tax Appeals · Dec 21, 1927

The Board held in John Wanamaker Philadelphia, 8 B. T. … Reviewed by the Board. Judgment of no deficiency will be entered.

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.

Britt v. Commissioner

40 B.T.A. 790 · United States Board of Tax Appeals · Oct 24, 1939

United Carbon Co. v. Commissioner, 90 Fed. (2d) 43. … Helvering v. Chester N. Weaver Co., supra.

Spitzer v. Commissioner

23 B.T.A. 776 · United States Board of Tax Appeals · Jun 18, 1931

Following this decision the case of Daly v. … A. 72; affirmed in Mastin v. Commissioner, 28 Fed. (2d) 748.

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.