Case law

Cushman v. Commissioner

40 B.T.A. 948 · United States Board of Tax Appeals · Nov 24, 1939

May v. Heiner, 281 U. S. 238 ; Burnet v. Northern Trust Co., 283 U. S. 782 ; Morsman v. Burnet, 283 U. S. 783 ; McCormick v. Burnet, 283 U. S. 784 . 2. … In Colorado National Bank v. Commissioner, 305 U.

Greenleaf Textile Corp. v. Commissioner

26 B.T.A. 737 · United States Board of Tax Appeals · Jul 28, 1932

Gulf Oil Corporation v. Lewellyn, 248 U. S. 71 ; Stewart Forshay, 20 B. T. A. 537; United States v. Jelenko, 23 Fed. (2d) 511. … Brumback v. Denman, supra.

Texas-Canadian Oil Corp. v. Commissioner

44 B.T.A. 913 · United States Board of Tax Appeals · Jul 8, 1941

Poe v. Seaborn, 282 U. S. 101 .” In Morrow v. … Reviewed by the Board.

Schick v. Commissioner

22 B.T.A. 1067 · United States Board of Tax Appeals · Apr 3, 1931

United States v. Chicago & E. I. Ry. Co., 298 Fed. 779 ; Ferguson v. Forstmann, 25 Fed. (2d) 47. In the case of North Amerieam, Oil Consolidated, 12 B. T. A. 68, the Board had this same question under consideration. … The Board held that the taxpayer’s accounting basis was immaterial; that the receiver, appointed by reason of litigation, actually received the income and should have reported it for taxation; that if the receiver did not

Hadden v. Commissioner

10 B.T.A. 741 · United States Board of Tax Appeals · Feb 14, 1928

In the case of Edwards v. Slocum, 264 U. … In the case of Union & New Haven Trust Co., v.

D'Angelo v. Commissioner

4 B.T.A. 805 · United States Board of Tax Appeals · Sep 15, 1926

D'Angelo v. Commissioner Docket No. 6890. United States Board of Tax Appeals 4 B.T.A. 805 ; 1926 BTA LEXIS 2162 ; September 15, 1926 , Decided *2162 Charles D'Angelo pro se. A. Calder Mackay, Esq., for the Commissioner. … LITTLETON: The decision of the question involved in this proceeding is governed by the opinion of the court in , and the decision of the Board in the . Judgment for the Commissioner.

Brooklyn City R.R. v. Commissioner

27 B.T.A. 77 · United States Board of Tax Appeals · Nov 16, 1932

In support of his estoppel argument, the Commissioner relies upon the principle of estoppel and cites the case of Greylock Mills v. Blair, 298 Fed. 846 . We do not think that this case is an authority for his position. … American Hide & Leather Co. v. United States, 284 U. S. 598 . Judgment of no deficiency for the calendar year 1921 will he entered.

Moores v. Commissioner

3 B.T.A. 301 · United States Board of Tax Appeals · Jan 14, 1926

See also Mook v. Sewings & Loan Co., 87 Oh. St. 273; and Walston v. McCabe, 11 Oh. N. P. 26. … On reference to the Board, Korner, James, and Teammell dissent.

Wheelock v. Commissioner

28 B.T.A. 611 · United States Board of Tax Appeals · Jul 6, 1933

In Ralston Purina Co. v. … In Inland Products Co. v.

Federal Life Ins. Co. v. Commissioner

22 B.T.A. 132 · United States Board of Tax Appeals · Feb 12, 1931

A. 1319, in which the Board, on April 10, 1929, held that the legal reserves of a Virginia stock life company were not part of its statutory invested capital, distinguishing Duffy v. … Reviewed by the Board. Judgment will be entered under Rule 50.

King County Insurance Ass'n v. Commissioner

37 B.T.A. 288 · United States Board of Tax Appeals · Feb 4, 1938

In Crooks v. … See also Santee Club v. White (C. C. A., 1st Cir.), 87 Fed. (2d) 5.

Commercial Co. of Egypt, Inc. v. Commissioner

3 B.T.A. 1163 · United States Board of Tax Appeals · Apr 3, 1926

The decision of the Board in the Appeal of Carroll Chain Co. was sustained by the United States District Court for the Southern District of Ohio, Eastern Division, in a decision rendered orally July 16, 1925, United States … v.

Corning v. Commissioner

36 B.T.A. 301 · United States Board of Tax Appeals · Jul 13, 1937

Helvering v. St. Louis Union Trust Co., 296 U. S. 39 ; Dort v. Hel vering, 69 Fed. (2d) 836; Kaplan v. Commissioner, supra. … See Douglas v. Willcuts, supra, and Burnet v. Wells, 289 U. S. 670 . Reviewed by the Board. Decision will be entered for the respondent. Disney concurs only in the result.

Stack v. Commissioner

22 B.T.A. 707 · United States Board of Tax Appeals · Mar 11, 1931

The Board and courts have held that the assignment of future income alone can not operate to relieve the assignor of tax liability. See Corlis v. Bowers, 281 U. S. 376 ; Edward J. Luce, 18 B. T. A. 923; Bing v. … See Lucas v. Earl, 281 U. S. 111 . Reviewed by the Board. Judgment will be entered for the respondent.

Reynolds v. Commissioner

10 B.T.A. 651 · United States Board of Tax Appeals · Feb 10, 1928

Littleton: The decision of the first issue is governed by the decision of the Board in Henry L. Berg, 6 B. T. A. 1287; John T. Burkett, 7 B. T. A. 560; D. R. McDonald, 7 B. T. A. 1078; J. E. Murphy, 9 B. T. … A. 610, and the decision of the court in Rosenberger v. McCaughn, 20 Fed. (2d) 139.

Muller v. Commissioner

16 B.T.A. 1015 · United States Board of Tax Appeals · Jun 12, 1929

The deficiency notice was mailed on January 30, 1926, and on February 16, 1926, the petition was filed with the Board. … The remaining issue relates to the taxability of the $24,824.82 representing loans obtained by the petitioner from V.

Brackett v. Commissioner

19 B.T.A. 1154 · United States Board of Tax Appeals · May 27, 1930

Eisner v. Macomber, 252 U. S. 189 . But we do not believe in a case such as this that what a person actually does should be ignored, and that one be held to do one thing when another thing was done. … Reviewed by - the Board. Judgment will be entered for the respondent. Smith dissents.

Parker v. Commissioner

30 B.T.A. 1231 · United States Board of Tax Appeals · Jul 20, 1934

Brown, the owner of a one-third interest. … Judgment of no deficiency will be entered as to the years 1921 and 1923, and v/nder Buie 50 as to 1922, 1921/,, 1925, and 1926.

Southwestern Inv. Co. v. Commissioner

19 B.T.A. 30 · United States Board of Tax Appeals · Feb 26, 1930

In the case of Law v. Rich, 47 W. Va. 634 ; 35 S. … Scott v. W. G. Eads Brokerage Co., 117 Fed. 21 , certiorari denied; 187 U. S. 647 .] In Brant v. Virginia Coal & Iron Co., 93 U.

Bailey v. Commissioner

18 B.T.A. 105 · United States Board of Tax Appeals · Nov 9, 1929

In Railroad Co. *114 v. … The Supreme Court of this state in Gordon v. Munn, 87 Kan. 624 , 125 P. I., Ann.