Case law

Elverson Corp. v. Commissioner

40 B.T.A. 615 · United States Board of Tax Appeals · Oct 6, 1939

In Cox v. … Reviewed by the Board. Judgment will he entered u/nder Bule 50.

Miller & Vidor Lumber Co. v. Commissioner

15 B.T.A. 948 · United States Board of Tax Appeals · Mar 19, 1929

In United States v. Anderson, 269 U. … Reviewed by the Board. Judgment will be entered for the respondent.

Makransky v. Commissioner

35 B.T.A. 395 · United States Board of Tax Appeals · Feb 5, 1937

In United States v. … In Jackson v.

R. B. George Mach. Co. v. Commissioner

26 B.T.A. 594 · United States Board of Tax Appeals · Jun 30, 1932

A. 744; aff'd., 57 Fed. (2d) 7; and to Brown Crummer Co., 19 B. T. A. 750, but these cases offer little help. Denman v. Slayton, 282 U. … Denman v. Slayton, supra. We think the exception in the statute should not be construed more broadly than to effect its obvious purpose.

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.

Scanlon v. Commissioner

42 B.T.A. 997 · United States Board of Tax Appeals · Oct 18, 1940

Fitch v. Helvering, 70 Fed. (2d) 583; see Helvering v. San Joaquin Fruit & Investment Co., 297 U. S. 496 . … Reviewed by the Board. Decision will be entered for the 'petitioner. Webster’s New International Dictionary, 2d Ed.

Caroline Mills v. Commissioner

44 B.T.A. 379 · United States Board of Tax Appeals · May 1, 1941

Since the date of hearing of this proceeding the Supreme Court handed down its decisions in Helvering v. Northwest Steel Rolling Mills, Inc., 311 U. S. 46 , and Crane-Johnson Co. v. Helvering, 311 U. S. 54 . … Reviewed by the Board. Decision will be entered for the respondent. SEC. 26. CREDITS OF CORPORATIONS.

United States Envelope Co. v. Commissioner

10 B.T.A. 84 · United States Board of Tax Appeals · Jan 21, 1928

Co. v. Cudahy Packing Co., 267 U. S. 333 . … United States v. Phellis, 257 U. S. 156 .

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.

Central Loan & Inv. Co. v. Commissioner

39 B.T.A. 981 · United States Board of Tax Appeals · May 24, 1939

The leading case is Burnet v. Sanford & Brooks Co., 282 U. S. 359 ; but many others are set out in the recent Board case of Estate of William H. Block, 39 B. T. A. 338. … Reviewed by the Board. Judgment will be entered for the petitioner.

Paraffine Oil Co. v. Commissioner

28 B.T.A. 207 · United States Board of Tax Appeals · May 31, 1933

Lexington Ice & Coal Co., 62 Fed. (2d) 906, in which the court said in part: As recited above, the Board of Tax Appeals in the case of Hellebush et al. Trustees v. … Reviewed by the Board. Judgment will be entered under Bule 50.

Newman v. Commissioner

6 B.T.A. 373 · United States Board of Tax Appeals · Mar 2, 1927

Hilgard Lumber Co. v. … The Board will take judicial notice of the fact that one of the major divisions of the Bureau of Internal Revenue is the -Estate Tax Unit, and that a Deputy Commissioner is in charge of that division.

Louisiana Iron & Supply Co. v. Commissioner

44 B.T.A. 1244 · United States Board of Tax Appeals · Aug 13, 1941

The only question before the Board, is the right of the petitioner to percentage depletion under section 114 (b) (3). … Commissioner v. Elliott Petroleum Corporation, 82 Fed. (2d) 193. Cf. Thomas v. Perkins, 301 U. S. 655 ; F. H. E. Oil Co., 41 B. T. A. 130, 134; Cook Drilling Co., 38 B. T. A. 291.

Roby Realty Co. v. Commissioner

19 B.T.A. 696 · United States Board of Tax Appeals · Apr 24, 1930

In United States v. Anderson, 269 U. … The Division report promulgated February 11, 1930, was thereafter, by direction of the Chairman, reviewed by the Board and is superseded by the present report. Reviewed by the Board.

Drake v. Commissioner

30 B.T.A. 461 · United States Board of Tax Appeals · Apr 24, 1934

The respondent has rejected these claims under authority of Codman v. Miles, 28 Fed. (2d) 823, and other court and Board cases cited in his brief. The petitioner contends that Falk v. … Reviewed by the Board. Decision will be entered under Rule 50.

Le Vino v. Commissioner

4 B.T.A. 807 · United States Board of Tax Appeals · Sep 15, 1926

Le Vino v. Commissioner Docket No. 6630. United States Board of Tax Appeals 4 B.T.A. 807 ; 1926 BTA LEXIS 2165 ; September 15, 1926 , Decided *2165 Ewell D. Moore, Esq., for the petitioner. A. … 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.

Pearce v. Commissioner

42 B.T.A. 91 · United States Board of Tax Appeals · Jun 14, 1940

The propriety of the addition of the $6,000 is the only issue for decision by the Board. The Board adopts as its findings of fact the stipulation of the parties. The petitioner and William G. … He concludes that, under the recent decision of the Supreme Court in Helvering v. Fitch, 309 U. S. 149 , the amounts are taxable to the wife, the present petitioner. See also Helvering v. Fuller, 310 U. S. 69 .

Majestic Oil Corp. v. Commissioner

42 B.T.A. 659 · United States Board of Tax Appeals · Sep 3, 1940

Thomas v. Perkins, 301 U. S. 655 ; Commissioner v. Elliott Petroleum Co., 82 Fed. (2d) 193; Commissioner v. Fleming, 82 Fed. (2d) 324; Commissioner v. Williams, 82 Fed. (2d) 328. … The Board is of the opinion that the distinction sought to be made between the Ortiz Oil Co. case and the proceeding at bar is without substance. Cf. Anderson v. Helvering, 310 U. S. 404 .

Appeals of Saul

4 B.T.A. 639 · United States Board of Tax Appeals · Jul 31, 1926

A., 127, the Board said: It seems to us to be fundamentally unsound to determine income tax liability by wliat might have taken place rather than by what actually occurred. … In this respect this appeal is essentially different from the case of United States v. Mellon, 281 Fed. 645 , in which the corporation did not intend to pay the cash dividend and was without funds with which to do so.

Security Sav. & Commercial Bank v. Commissioner

29 B.T.A. 176 · United States Board of Tax Appeals · Oct 31, 1933

But we may not ignore the corporate entities of the two banks, Burnet v. Riggs Natl. … Reviewed by the Board. Decision will Toe entered under Rule 50. GoodRioh and Leech dissent.