Case law

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.

Grant v. Commissioner

30 B.T.A. 1028 · United States Board of Tax Appeals · Jun 26, 1934

In Shearer v. … In Tracy V. Buckwalter, 20 B.T.A. 1005 (affirmed on other points 61 Fed. (2d) 571), the Board erred in using value at the time of destruction. The cost and value should not be reduced by depreciation or obsolescence.

Detroit Trust Co. v. Commissioner

16 B.T.A. 207 · United States Board of Tax Appeals · Apr 25, 1929

A. 1160; Baltzell v. Mitchell (C. C. A.), 3 Fed. (2d) 428; certiorari denied, 268 U. S. 690 ; Whitcomb v. Blair, 25 Fed. (2d) 528; affirming Margaret T. Whitcomb, 5 B. T. A. 191; Abell v. Twit (C. C. … A.), 30 Fed. (2d) 54; Mary Roxburghe v. United States, 64 Ct. Cls. 223. It follows that the determination of the respondent is approved. Reviewed by the Board. Decision will be entered for the respondent.

Tuttle v. Commissioner

31 B.T.A. 782 · United States Board of Tax Appeals · Nov 28, 1934

VAN FossaN, dissenting: I am unable to agree with the majority of the Board in this case. In my judgment the conclusion announced is contrary to well seasoned authority, Willcuts v. … This case and the recent Board cases on which it is based point the way *787 by which taxpayers may by indirection accomplish that which can not be done directly, i. e., the deduction of items of expense not recognized or

Gage Hat Works v. Commissioner

7 B.T.A. 1219 · United States Board of Tax Appeals · Sep 1, 1927

In support of his denial of affiliation the respondent calls attention to the decisions of the Board in Appeal of Watsontown Brick Co., 3 B. T. A. 85; George A. Fink Co. v. Commissioner, 5 B. T. A. 76; and others. … Reviewed by the Board. Judgment will Toe entered for the petitioners on 15 days’ notice, under Rule 50.

Couzens v. Commissioner

11 B.T.A. 1040 · United States Board of Tax Appeals · May 5, 1928

Goodrich v. Edwards, 255 U. S. 527 . … S. 221 ; Southern Pacific v. Lowe, 247 U. S. 330 ; Lynch v. *1162 Hornby, 247 U. S. 339 .

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.

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.

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.

Brinsmade v. Commissioner

39 B.T.A. 195 · United States Board of Tax Appeals · Jan 24, 1939

Yolande V. Perkins, 38 B. T. A. 189. The petitioner relies principally upon Lowery v. Helvering, 70 Fed. (2d) 713, reversing 27 B. T. A. 137. … Blair v. Commissioner, 300 U. S. 5 ; Byrnes v. Commissioner , 89 Fed. (2d) 243; Ellen S. Booth, 36 B. T. A. 141. Reviewed by the Board. Decision will he entered under Rule 50.

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.

Traiser v. Commissioner

41 B.T.A. 228 · United States Board of Tax Appeals · Jan 31, 1940

A comparable method of proration of earnings has been approved by this Board and the courts in many cases. Cf. Edwards v. Douglas, 269 U. S. 204 ; Mason v. Routzahn, 275 U. S. 175 ; Donahue v. … Reviewed by the Board. Decision will ~be entered under Rule 50.

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.

Kehoe-Berge Coal Co. v. Commissioner

41 B.T.A. 282 · United States Board of Tax Appeals · Feb 7, 1940

Haggar Co. v. Helvering, 308 U. S. 389 . … Riley Investment Co. v. Commissioner, 108 Fed. (2d) 713. The Board had taken a contrary view, but the question of timeliness is not presented by the record here.

Saginaw & Manistee Lumber Co. v. Commissioner

45 B.T.A. 780 · United States Board of Tax Appeals · Nov 21, 1941

Helvering v. Moloney Electric Co., 120 Fed. (2d) 617. … Beviewed by the Board. Decision will be entered under Buie SO.

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.

ESTATE OF VOELBEL v. COMMISSIONER

7 B.T.A. 276 · United States Board of Tax Appeals · Jun 10, 1927

VOELBEL, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF VOELBEL v. COMMISSIONER Docket No. 6009. … United States Board of Tax Appeals 7 B.T.A. 276 ; 1927 BTA LEXIS 3218 ; June 10, 1927 , Promulgated *3218 1.

Dolese & Shepherd Co. v. Commissioner

30 B.T.A. 1171 · United States Board of Tax Appeals · Jul 13, 1934

Atherton et al., Trustees, 19 B.T.A. 1172 ; aff'd., 50 Fed. (2d) 740; White v. Hornblower, 27 Fed. (2d) 777; Blair v. Wilson Syndicate Trust, 39 Fed. (2d) 43; affirming 14 B.T.A. 508 ; Lucas v. … Extension Oil Co., 47 Fed. (2d) 65; affirming 16 B.T.A. 1028 ; Lansdowne Realty Trust v. Commissioner, 50 Fed. (2d) 56; Tyson v. Commissioner, 54 Fed. (2d) 29; Dunbar v. Commissioner, 65 Fed. (2d) 447; Commissioner 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 .