Case law

Furniture Exhibition Bldg. Co. v. Commissioner

24 B.T.A. 1279 · United States Board of Tax Appeals · Dec 24, 1931

A. 696; Golden Cycle Corporation v. Commissioner, 18 B. T. A. 118; affd., 51 Fed. (2d) 927. … Reviewed by the Board. Judgment will be entered under Rule SO.

National Casket Co. v. Commissioner

16 B.T.A. 1141 · United States Board of Tax Appeals · Jun 25, 1929

Co., 169 Fed. 628 ; Frackelton v. United States, 57 Ct. Cls. 587; Belmont-Smokeless Coal Co. v. United States Board of Tax Appeals, 277 Fed. 727 ; Covey v. Williamson, 286 Fed. 459 . … Reviewed by the Board. Judgment will he entered for the petitioner.

Slack v. Commissioner

35 B.T.A. 271 · United States Board of Tax Appeals · Jan 19, 1937

The Board said: “Commonly, permanent improvements placed upon leased property by the lessee result immediately in income to the lessor. See Miller v. Gearin (C. C. A.), 258 Fed. 225 ; Cryan v. Wardell, supra. … It is true that in Miller v.

Woodward Iron Co. v. Commissioner

24 B.T.A. 1050 · United States Board of Tax Appeals · Nov 30, 1931

That with respect to the years 1921 and 1922 the Board has no jurisdiction for the reason that the notice of deficiency upon which the appeal was based In United States v. Kirby Lumber Co., 284 U. … Burnet v. Sanford & Brooks Co., 282 U. S. 359, 364 . The stipulated facts of the instant case do not distinguish it from United States v. Kirby Lumber Co., supra, which controls the issue here.

Muskegon Motor Specialties Co. v. Commissioner

45 B.T.A. 551 · United States Board of Tax Appeals · Nov 4, 1941

Nelson Co. v. Helvering, 296 U. S. 374 ; Helvering v. Minnesota Tea Co., 296 U. S. 378 ; Miller v. Commissioner (C. C. A., 6th Cir.), 84 Fed. (2d) 415. … Nelson Co. v. Helvering, supra. And that is all the provision requires.

Diamond v. Commissioner

43 B.T.A. 809 · United States Board of Tax Appeals · Feb 28, 1941

A question similar to this in principle was involved in the Grmsden case as determined by the Board, but it was not included in the subject of review by the Circuit Court which affirmed the Board’s decision in Gransden & … Co. v.

Palmer v. Commissioner

32 B.T.A. 550 · United States Board of Tax Appeals · Apr 30, 1935

In Miles v. … In Helvering v.

City Baking Co. v. Commissioner

10 B.T.A. 593 · United States Board of Tax Appeals · Feb 7, 1928

We are satisfied from the evidence that the Board has jurisdiction of this case. … In the recent case of Art Metal Works v. Commissioner, 9 B. T. A. 491, we held, overruling Reliance Manufacturing Co. v. Commissioner, 7 B. T.

Digan v. Commissioner

35 B.T.A. 256 · United States Board of Tax Appeals · Jan 12, 1937

Witthaus v. Schack, 105 N. Y. 332 , 11 N. E. 649 ; Crawford v. Woods, 191 N. Y. S. 786; Stokes v. Stokes, 196 N. Y. S. 184. … Reviewed by the Board. Judgment will be entered for the respondent.

Mansfield v. Commissioner

17 B.T.A. 335 · United States Board of Tax Appeals · Sep 19, 1929

It is unnecessary to pass upon these contentions for the reason that under the decision of the Supreme Court in Nichols v. Coolidge. 274 U. S. 531 , and the decisions of the Board in Edward H. Alsop, 7 B. T. … Reviewed by the Board. Judgment will he entered vmxLer Rule 50. Arundell dissents.

Winmill v. Commissioner

35 B.T.A. 804 · United States Board of Tax Appeals · Mar 31, 1937

Burnet v. Thompson Oil & Gas Co., 283 U. S. 301, 304 . Stanton v. Baltic Mining Co., 240 U. S. 103 ; Brushaber v. Union Pacific Railroad Co., 240 U. S. 1, 23, 24 . Helvering v. Independent Life Insurance Co., 292 U. … A. 1251; and Hutton v. Commissioner, 39 Fed. (2d) 459, affirming 12 B. T. A. 265. In Hutton v.

Jamison Coal & Coke Co. v. Commissioner (Na)

24 B.T.A. 554 · United States Board of Tax Appeals · Nov 2, 1931

A. 1322; La-Belle Iron Works v. United States, 256 U. S. 377 . See also A. C. F. Gasoline Co., 6 B. T. A. 1337; Pacific Coast Redwood Co., 5 B. T. A. 423. … A. 875; Lynch v. Alworth-Stephens Co., 267 U. S. 364 ; Von Baumbach v. Sargent Land Co., 242 U. S. 503 ; and United States v. Biwabik Mining Co., 247 U. S. 116 .

Bryan v. Commissioner

19 B.T.A. 111 · United States Board of Tax Appeals · Feb 28, 1930

show that *122 the Board does not have jurisdiction. … American Auto Trimming Co. v.

Waggaman v. Commissioner

29 B.T.A. 473 · United States Board of Tax Appeals · Nov 29, 1933

Hadley v. Commissioner, 36 Fed. (2d) 543, affirming 6 B.T.A. 1031 . The other shareholders have not complained and must therefore, in this proceeding, be deemed to have ratified. In the case of Hugh H. … Reviewed by the Board. Judgment will be entered for the respondent.

Martin Hotel Co. v. Commissioner

18 B.T.A. 826 · United States Board of Tax Appeals · Jan 15, 1930

United States Refining Co. v. Trinidad, 222 Fed. 1006 ; Hamilton v. Home Insurance Co., 137 U. S. 370 ; Jefferson Fire Ins. Co. v. Bierce, 183 Fed. 588 ; Mitchell v. Dougherty, 90 Fed. 639 . … This conclusion is not in conflict with the decision in the case of United States v. John Barth Co., 279 U. S. 370 .

Employes' Ben. Asso. v. Commissioner

14 B.T.A. 1166 · United States Board of Tax Appeals · Jan 11, 1929

EMPLOYES' BENEFIT ASSOCIATION OF AMERICAN STEEL FOUNDRIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Employes' Ben. Asso. v. Commissioner Docket No. 12421. … FUNDS - Section V. 1.

Chicago Lumber Co. v. Commissioner

18 B.T.A. 916 · United States Board of Tax Appeals · Jan 24, 1930

City of Lincoln v. Chicago, R. I. & P. R. R. Co., 93 Nebr. 263; 140 N. W. 147 . We are of the opinion that the cost of the flood wall was a capital expenditure. … Keviewed by the Board. Decision will be entered under Bule 50, Marquette concurs in the result only.

Balkan Nat'l Ins. Co. v. Commissioner

36 B.T.A. 1183 · United States Board of Tax Appeals · Dec 22, 1937

In Krausz v. … Kahle v. Commissioner, 43 Fed. (2d) 61; certiorari denied, 282 U. S. 892 . Reviewed by the Board. Judgment will be entered for the respondent. Leech concurs solely on the authority of Krausz v. United States, 14 Fed.

Graham v. Commissioner

8 B.T.A. 1081 · United States Board of Tax Appeals · Oct 29, 1927

Burk-Waggoner Oil Association v. Hopkins, 269 U. S. 110 . … Reviewed by the Board. Judgment will be entered on 15 dags’ notice, wider Bule 50.

Burroughs Bldg. Material Co. v. Commissioner

18 B.T.A. 101 · United States Board of Tax Appeals · Nov 9, 1929

Justice Holmes in United States v. Sullivan, 274 U. S. 259 , seem particularly pertinent. … Reviewed by the Board. Judgment will be entered for the respondent.