Case law

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 .

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.

Excelsior-Leader Laundry Co. v. Commissioner

8 B.T.A. 183 · United States Board of Tax Appeals · Sep 22, 1927

Springfield, etc., Co. v. Hobart, 98 A. 227 , 68 S. W. 942 . … Wells v. Electric Co., 108 A. 607 , 84 S. W. 204 . See also Queen City Furniture & Carpet Co. v. Crawford, 127 Mo. 356 ; 30 S. W. 163 .

Estate of Grant v. Commissioner

36 B.T.A. 1233 · United States Board of Tax Appeals · Dec 31, 1937

Gowen v. Commissioner, 65 Fed. (2d) 923; certiorari denied, 290 U. S. 687 . Cf. Jeffery v. Commissioner, 62 Fed. (2d) 661; In the Matter of Lewis B. Hoffman, 16 Fed. Supp. 391. … This fact distinguishes the instant proceeding from Coleman v. Commissioner, 81 Fed. (2d) 455, affirming the decision of the Board in W. C. Coleman, 31 B. T.

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.

Walker v. Commissioner

34 B.T.A. 983 · United States Board of Tax Appeals · Aug 27, 1936

On December 23, 1930, the board of directors of the Lumber Co. adopted four resolutions providing, in part, as follows: (1) * * * that the treasurer of the Company be authorized and instructed to accept in payment of notes … We do not regard the case of Bruce v. Helvering, 76 Fed. (2d) 442, as applicable to the facts of this case. In that case the taxpayer entered into a binding agreement to sell a part of her stock in E. E.

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.

Oregon Pulp & Paper Co. v. Commissioner

47 B.T.A. 772 · United States Board of Tax Appeals · Sep 24, 1942

The Commissioner appealed the Board’s decision in ' Columbia River Paper Mills case, and the Circuit Court of Appeals for the Ninth Circuit reversed, Commissioner v. Columbia River Paper Mills, 127 Fed. (2d) 558. … The Journal Co. case, supra, was reversed in Journal Co. v. Commissioner (C. C.

Crane v. Commissioner

17 B.T.A. 720 · United States Board of Tax Appeals · Sep 30, 1929

In Flint v. Stone Tracy Co., 220 U. … Reviewed by the Board. Judgment will be entered under Rule 50.

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.

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.

Davis Yarn Co. v. Commissioner

8 B.T.A. 299 · United States Board of Tax Appeals · Sep 27, 1927

In that case, the question of what is a return for a fractional part of a year and what is a return for a year was discussed at length and decided in accordance with principles laid down in the case of Bankers’ Trust Co. v. … The Board has further had occasion in other instances wherein similar questions were involved, to apply the principles laid down in the Bankers’’ Trust Co. case; Carroll Chain Co., 1 B. T.

Rudner v. Commissioner

47 B.T.A. 35 · United States Board of Tax Appeals · Jun 4, 1942

Rhode Island Hospital Trust Co. v. Commissioner, 29 Fed. (2d) 339, and First National Bank of Omaha v. Commissioner, 49 Fed. (2d) 70, are cited in support of this contention. … By a tabulation set forth in the opinion,, however, the Board indicated that the reserve set up should be sufficient not only to meet anticipated bad debt losses in the accounts receivable outstanding as of the date when

Burdette v. Commissioner

25 B.T.A. 692 · United States Board of Tax Appeals · Feb 29, 1932

Booth v. Hoskins, 75 Cal. 271 ; 17 Pac. 225 ; De Cazara v. Orina, 88 Cal. 437 ; 22 Pac. 74 ; Spect v. Spect, 88 Cal. 437 ; 26 Pac. 203 . … Campbell v. Holt, 115 U. S. 620 ; McEldowney v. Wyett, 44 W. Va. 711 ; 45 L. R. A. 609; Hulbert v. Clark, 129 N. Y. 295 ; 14 L. R. A. 59.

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.

McKinney v. Commissioner

16 B.T.A. 804 · United States Board of Tax Appeals · May 29, 1929

Taft v. Bowers, supra. … Reviewed by the Board. Decision will he entered under Rule 50. Love dissents.

Kaffie v. Commissioner

44 B.T.A. 843 · United States Board of Tax Appeals · Jun 27, 1941

Hutchinson v. May, 187 Mass. 262 ; 72 N. E. 974 ; Witbeck v. Chittenden, 50 Mich. 426 ; 15 N. W. 537 ; Chittenden v. Witbeck, 50 Mich. 401 ; 15 N. W. 526 ; Scudder v. Ames, 142 Mo. 187 ; 43 S. W. 659 ; Lobeck v. … Co. v. June Mfg. Co., 163 U. S. 169 * * *.

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.

Holland Engraving Co. v. Commissioner

11 B.T.A. 762 · United States Board of Tax Appeals · Apr 20, 1928

HOLLAND ENGRAVING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Holland Engraving Co. v. Commissioner Docket Nos. 9925, 10246, 13618. … McCleary 10 10 10 Bert Brown 10 10 10 D. Arthur Brown 10 10 10 H. J. Kenner 5 C. P. Hanley 5 5 5 Clyde Smith 2 2 2 Nettie C. Kenner 5 5 A. J.

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.