Case law

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.

Jones v. Commissioner

10 B.T.A. 202 · United States Board of Tax Appeals · Jan 25, 1928

We are unable to distinguish this proceeding in principle from the case of Noel v. Parrott (C. C. A. 4th Cir.), 15 Fed. (2d) 669, sustaining this Board in the Appeal of John H. Parrott, 1 B. T. A. 1. … We also base our opinion upon the similarity in all essentials with what was done in Noel v. Parrott, supra. Reviewed by the Board. Judgment will be entered for the respondent.

Klein v. Commissioner

6 B.T.A. 617 · United States Board of Tax Appeals · Mar 26, 1927

The decision of Platt v. … The decision in Warner v.

Jackson Iron & Steel Co. v. Glander

58 Ohio Law. Abs. 343 · United States Board of Tax Appeals · Feb 20, 1950

Secs. 5546-1 and 5546-25 GC were under consideration in Bailey v. … See The Cleveland-Cliffs Iron Co. v.

Binger v. Commissioner

22 B.T.A. 111 · United States Board of Tax Appeals · Feb 6, 1931

He attended the final meeting of the board of directors of the Merchants & Shippers Insurance Company, at which the sum of $5,000 was voted to be paid to the petitioner, and this amount was so paid by the old company. … See also Jones v. Commissioner, 31 Fed. (2d) 755; Blair v. Rosseter, 33 Fed. (2d) 286, affirming the decision of the Board reported at 12 B. T. A. 254.

McMurtrie v. Commissioner

8 B.T.A. 1301 · United States Board of Tax Appeals · Nov 7, 1927

Van Fossan: The facts in this case bring it squarely within the holding of the Board in Robert W. Bingham v. Commissioner, 8 B. T. A. 603, promulgated October 8, 1927. … Eeviewed by the Board. Judgment will be entered for the petitioner.

Loeser v. Commissioner

27 B.T.A. 601 · United States Board of Tax Appeals · Jan 31, 1933

The decision on this point would be the same were we to apply the rule laid down by the Circuit Court of Appeals for the Second Circuit in Greylock Mills v. … See Austin Co. v. Commissioner, 35 Fed. (2d) 910. In A. L. Wilson Co., 24 B. T. A. 1056, we had before us a somewhat similar situation.

Bardach v. Commissioner

32 B.T.A. 517 · United States Board of Tax Appeals · Apr 30, 1935

Allen-West Commission Co. v. Grumbles, 129 Fed. 287 ; Edson v. Lucas, 40 Fed. (2d) 398; J. D. Varnell, 28 B. T. A. 231. Cf. Adolph Weil, 31 B. T. A. 899. … Eeviewed by the Board. Decision will be entered for the respondent in each proceeding.

Farmville Oil & Fertilizer Co. v. Commissioner

30 B.T.A. 1048 · United States Board of Tax Appeals · Jun 26, 1934

Brown v. Helvering, 291 U.S. 193 . This general doctrine includes the disallowance of unascertained price discounts, for the Supreme Court expressly disapproved Virginia, Lincoln Furniture Corp. v. … Rhode Island Hospital Trust v. Commissioner, 29 Fed. (2d) 339, the amount of the addition must be fixed at the approximate end of the taxable year.

Rothschild v. Commissioner

26 B.T.A. 345 · United States Board of Tax Appeals · Jun 9, 1932

Packard Motor Co. v. United States, 39 Fed. (2d) 991. This identical question has been before this Board and the courts in many instances and decisions have been consistently adverse to the contentions here. … If there is any infirmity in the law which taxes the income here involved a second time, it can be cured only by legislation, which is not the province of this Board. The determinations of the respondent are approved.

Cunningham v. Commissioner

20 B.T.A. 428 · United States Board of Tax Appeals · Jul 31, 1930

A. 1147, in which we held that where the adjudication occurs after the filing of a petition with the Board, the jurisdiction of the courts and the Board is concurrent. … A. 11; McLain Rogers v. United States, 41 Fed. (2d) 865. While those cases deal with losses on corporate stock, the same rules are applicable to the present case.

Gwin v. Commissioner

14 B.T.A. 393 · United States Board of Tax Appeals · Nov 20, 1928

This same transaction was before the Board in V. J. Bulleit, 3 B. T. A. 631. … V. Board, another party to the same transaction, which was decided tocl&y.

Dauchy v. Commissioner

23 B.T.A. 528 · United States Board of Tax Appeals · Jun 2, 1931

This case, upon its facts, is clearly controlled by the several decisions of this Board and of the courts bearing upon the issue here raised. . See Edward 8. Jones, 6 B. T. A. 1048; Workman v. … A. 196; Edwards v. Keith, 231 Fed. 110 ; certiorari denied, 243 U. S. 638 ; Woods v. Lewellyn, 252 Fed. 106 ; Jackson v. Smietanka, 272 Fed. 970 . Reviewed by the Board. Decision will be entered for the respondent.

American-Hawaiian S.S. Co. v. Commissioner

7 B.T.A. 13 · United States Board of Tax Appeals · May 20, 1927

In Brooks-Scanlon Corporation v. United States, 58 Ct. Cls. 274; 265 U. … As stated by Chief Justice Campbell in the dissenting opinion of Brooks-Scanlon v. United States, 58 Ct.

Robbins v. Commissioner

39 B.T.A. 599 · United States Board of Tax Appeals · Mar 21, 1939

Knowlton v. Moore, supra; Y. M. C. A. v. Davis, 247 U. S. 47 ; New York Trust Co. v. Eisner, 256 U. S. 345 ; Ithaca Trust Co. v. United States, 279 U. S. 151 ; Edwards v. Slocum, 264 U. … Reviewed by the Board. Decision will be entered u/rtder Rule 50. Sec. 303.

Oswego Falls Corp. v. Commissioner

26 B.T.A. 60 · United States Board of Tax Appeals · May 12, 1932

the date of final decision by said Board. … It was accepted as such by the petitioner, and from it the petitioner appealed to this Board for a redetermination of its liability. We can not concur in the petitioner’s contention on this point. Cf. Tameling v.

Hal Roach Studios v. Commissioner

31 B.T.A. 828 · United States Board of Tax Appeals · Nov 30, 1934

The Board was reversed by four Circuit Courts of Appeal to which appeal was prosecuted in various cases, Morgans, Inc. v. Commissioner, 68 Fed. (2d) 325 (C. C. A., 1st Cir.); Arnold Constable Corporation v. … On November 5, 1934, the decision of the Supreme Court was delivered, in which the ruling of the Circuit Court of Appeals reversing the Board, was affirmed. Helvering v. Morgan's, Inc., 293 U. S. 121 .

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.

First Nat'l Bank v. Commissioner

30 B.T.A. 632 · United States Board of Tax Appeals · May 2, 1934

Burnet v. Niagara Falls Brewing Co., 282 U.S. 648 . The first section of the old bank and office building of the petitioner was erected in 1903, the second in 1913. … The respondent is sustained as to this issue. *636 In Welch v. Helvering, 290 U.S. 111 , the Supreme Court, speaking through Mr.

Peters Cafeteria, Inc. v. Glander

49 Ohio Law. Abs. 104 · United States Board of Tax Appeals · Apr 1, 1947

The assessment in question was made before the decision of the Supreme Court in the case of Castleberry v Evatt, 147 Oh St 30, 33 O. O. 197, 67 N. … Board of Tax Appeals.