Case law

Stephens-Adamson Mfg. Co. v. Commissioner

16 B.T.A. 41 · United States Board of Tax Appeals · Apr 16, 1929

A. 1042; Browning Co., 6 B. T. A. 914. … Reviewed by the Board. Further proceedings toill he had wnder parar graph (c) or (d) of Buie 62. Smith, Sternhagen, and Mukdook dissent.

Burke v. Commissioner

21 B.T.A. 45 · United States Board of Tax Appeals · Oct 15, 1930

See also Phillips v. Commissioner, 42 Fed. (2d) 177, and Routzahn v. Tyroler, 36 Fed. (2d) 208; certiorari denied, 281 U. S. 734 . … Reviewed by the Board. Judgment will he entered for the 'petitioner.

Am-Plus Storage Battery Co. v. Commissioner

11 B.T.A. 733 · United States Board of Tax Appeals · Apr 20, 1928

Against this sum there appears expenses, not including salaries, amounting to $22,234.01, and the compensation of the two stockholders and officers, Brown and Baracree, amounting to $34,749.76. … The petitioner cites and relies upon two decisions of this Board, Archer Paper Co., 1 B. T. A. 634, and George Bernard's Inc., 8 *736 B. T. A. 716.

Asmussen v. Commissioner

36 B.T.A. 878 · United States Board of Tax Appeals · Nov 16, 1937

We may also consider the time intervening between the issuance of the stock dividend and its redemption, Hyman v. Helvering, 71 Fed. (2d) 342; Robinson v. … Reviewed by the Board. Judgment will be entered for the petitioner.

E. B. Elliott Co. v. Commissioner

45 B.T.A. 82 · United States Board of Tax Appeals · Sep 12, 1941

Brown, 10 B. T. … Commissioner, supra; Inland Products Co. v. Commissioner, supra; Philip C. Brown, supra; and Lehigh Valley Co., supra. In that opinion we quote with approval the rule laid down in Elsie S.

Dana v. Commissioner

36 B.T.A. 97 · United States Board of Tax Appeals · Jun 11, 1937

A. 967; Western Industries Co. v. Helvering, 82 Fed. (2d) 461; C. T. Investment Co. v. Commissioner, 88 Fed. (2d) 582; Gross v. Commissioner, 88 Fed. (2d) 567. … Reviewed by the Board. Judgment will be entered for the petitioner.

Pratt, Read & Co. v. Commissioner

22 B.T.A. 1348 · United States Board of Tax Appeals · Apr 29, 1931

The Circuit Court of Appeals for the Second Circuit has held, in Commissioner v. Adolph Hirsch & Co., 30 Fed. (2d) 645, that “ the control of the stock owned by the same interest refers to beneficial interest.” … The following decisions of the Board are controlling upon this issue: Good Manufacturing Co., 15 B. T. A. 583; Oriental Real Estate Co., 17 B. T. A. 1220; Browne, McQuaid, Probst, Inc., 17 B. T. A. 1218; John B.

H. D. Walbridge & Co. v. Commissioner

25 B.T.A. 1109 · United States Board of Tax Appeals · Apr 12, 1932

Jaffee v. Commissioner, supra. … Brown & Sons Lumber Co. v. Burnet, 282 U. S. 283 . Judgments will be entered for the respondent in the amounts of $13,765.88 for 1920 and $133.38 for 1921.

Rockwood v. Commissioner

31 B.T.A. 927 · United States Board of Tax Appeals · Dec 19, 1934

ROCKWOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WILLIAM M. ROCKWOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN N. BROWNING, PETITIONER, v. … BROWNING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Rockwood v. Commissioner Docket Nos. 72711-72714.

Louisville Veneer Mills v. Commissioner

12 B.T.A. 1352 · United States Board of Tax Appeals · Jul 16, 1928

The Board has already considered this question in a number of cases and decided the same adversely to the contention of the respondent. Fred T. Ley & Co., 9 B. T. A. 749; M. Brown & Co., 9 B. T.

Pittsburgh & W. Va. Ry. v. Commissioner

22 B.T.A. 876 · United States Board of Tax Appeals · Mar 20, 1931

Hancock v. Louisville Railroad Co., 145 U. S. 409 ; Equitable Life Assurance Society v. Brown, 213 U. S. 25 ; Sanborn Brothers, 14 B. T. A. 1059; Gideon-Anderson Co., 18 B. T. … In Petry v.

Rucker v. Commissioner

9 B.T.A. 915 · United States Board of Tax Appeals · Dec 27, 1927

In re Brown's Estate, supra. In the Appeal of Julius and Rebecca B. … Reviewed by the Board. Judgment will be entered on 16 days’ notice, under Rule 60.

Mechanics-American Nat'l Bank v. Commissioner

7 B.T.A. 1013 · United States Board of Tax Appeals · Aug 8, 1927

The information received was to the effect that two of the indorsers, Brown and Henderson, had within two years made transfers of their property to their wives, yet there is no evidence that any efforts were made by petitioner … The Board finds no error in the action of respondent in disallowing the deduction claimed by petitioner. Reviewed by the Board. Judgment will he entered for the respondent.

Kelly v. Commissioner

38 B.T.A. 1014 · United States Board of Tax Appeals · Oct 25, 1938

Brown, supra, p. 908. … Lynch v. Hornby, 247 U. S. 339 ; Peabody v. Eisner, 247 U. S. 347 . Alfred A. Latin, 26 B. T. A. 764; Pearl B. Brown, Executriso, 26 B. T. A. 901; affd., 69 Pe6. (23) 602; certiorari denied, 293 U.

Crawford Music Corp. v. Commissioner

40 B.T.A. 284 · United States Board of Tax Appeals · Jul 27, 1939

On September 3,1934, DeSylva, Brown & Henderson, Inc., lawfully owned all of the capital stock of the Crawford Music Corporation. … The petitioner took over all of the assets and assumed all of the liabilities of DeSylva, Brown & Henderson, Inc.

Sullivan v. Commissioner

33 B.T.A. 629 · United States Board of Tax Appeals · Dec 3, 1935

[Metcalf & Eddy v. Mitchell, 269 U. S. 514 .] … v.

Stokes v. Commissioner

22 B.T.A. 1386 · United States Board of Tax Appeals · Apr 30, 1931

The view here expressed is in conformity with prior decisions of the courts and the Board, which decisions discuss in detail the theory underlying this conclusion and the authorities in support thereof. Alexander S. … Browne, 3 B. T. A. 826; Arthur F. Hall, 17 B. T. A. 752; L. Brackett Bishop, 19 B. T. A. 1108; Edward J. Luce, 18 B. T. A. 923; Lucas v. Earl, 281 U. S. 111 .

Rowland v. Commissioner

40 B.T.A. 11 · United States Board of Tax Appeals · Jun 6, 1939

See Kreipke v. Commissioner, 32 Fed. (2d) 594; Roberts v. Commissioner, 44 Fed. (2d) 168; Reed v. Commissioner, 34 Fed. (2d) 263. In Blair v. … Ten Eyck Brown, 19 B. T. A. 568; petition for review denied (C. C. A., 5th Cir.), 55 Fed. (2d) 1076; certiorari denied, 287 U. S. 602 . The court further said in Commissioner v.

S. Rossin & Sons, Inc. v. Commissioner

40 B.T.A. 1274 · United States Board of Tax Appeals · Dec 26, 1939

Avery v. Commissioner, 22 Fed. (2d) 6. Actually the petitioner never took the amount into income. See findings of fact. … A. 303, and Clark Brown Grain Co., 18 B. T. A. 937.

Raber v. Commissioner

20 B.T.A. 975 · United States Board of Tax Appeals · Sep 25, 1930

RABER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Raber v. Commissioner Docket No. 29930. … Brown was the chief of the investigators. The direct contacts of the attorney general were always with Mr. Brown. Questions of policy were decided by the attorney general.