Case law

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.

Lomita Gasoline Co. v. Commissioner

33 B.T.A. 385 · United States Board of Tax Appeals · Nov 6, 1935

The case was remanded to this Board and on reconsideration this Board held ( 30 B.T.A. 568 ) that there was no evidence before it to prove that the royalties paid by the Signal Gasoline Corporation were less than the fair … See Signal Gasoline Corporation v. Commissioner, supra.

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.

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.

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.

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.

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.

Conservative Gas Co. v. Commissioner

30 B.T.A. 552 · United States Board of Tax Appeals · Apr 27, 1934

The reasoning in the case of Iowa Bridge Co. v. Commissioner, 37 Fed. (2d) 777, is also in point. … Reviewed by the Board. Decision 'will be entered for the petitioner. Leech dissents.

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.

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 .

Newaygo Portland Cement Co. v. Commissioner

27 B.T.A. 1097 · United States Board of Tax Appeals · Apr 6, 1933

On authority of Lucas v. … Continental Tie & Lumber Co. v. United States, 286 U. S. 290 .

Caughey-Jossman Co. v. Commissioner

8 B.T.A. 201 · United States Board of Tax Appeals · Sep 22, 1927

Ashton, 8 Peters 148 ; Marshall v. B. & O. R. R. Co., 16 How. 314, 342 . … Reviewed by the Board. Order of dismissal will he entered. Midliken and Smith dissent.

First Nat'l Bank v. Commissioner

17 B.T.A. 1358 · United States Board of Tax Appeals · Nov 8, 1929

This was the position taken by the Board in Transatlantic Clock & Watch Co., *1367 supra, and also by the United States Circuit Court of Appeals for the First Circuit in Rhode Island Hospital Trust Co. v. … Reviewed by the Board. Judgment will be entered wnder Rule 50.

Perrine & Buckelew, Inc. v. Commissioner

32 B.T.A. 168 · United States Board of Tax Appeals · Feb 28, 1935

Finance & Investment Corporation v. Burnet, 57 Fed. (2d) 444. … Elko Lamoille Power Co. v. Commissioner, 50 Fed. (2d) 595; Angelus Building & Investment Co. v. Commissioner, 57 Fed. (2d) 133.

Colorado & S. Ry. v. Commissioner

36 B.T.A. 1248 · United States Board of Tax Appeals · Dec 31, 1937

Co. v. Helvering (App. D. … The Board holds, in accordance with the opinion of the court in Southern Railway Co. v.

Makransky v. Commissioner

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

In United States v. … In Jackson v.

Taylor v. Commissioner

19 B.T.A. 688 · United States Board of Tax Appeals · Apr 24, 1930

But with commendable frankness they admit that later decisions of this Board and the decision in Baltzell v. Mitchell, 3 Fed. (2d) 428, are against this contention. … See Mary Roxburghe v. United States, 64 Ct. Cls. 223; certiorari denied, 218 U. S. 598 ; Abell v. Tait, 30 Fed. (2d) 54; certiorari denied, 279 U. S. 849 ; Louise P. V. Whitcomb et al., 4 B. T. A. 80; A. W.

Wegeforth v. Commissioner

42 B.T.A. 633 · United States Board of Tax Appeals · Aug 28, 1940

The Board decided that such activity did not constitute a trade or business and the Board’s decision was affirmed by the Ninth Circuit. See also City Bank Farmers Trust Co., Trustee, supra. … Decision will be entered v/nder Rule 50.

J. F. Anderson Lumber Co. v. Commissioner

15 B.T.A. 475 · United States Board of Tax Appeals · Feb 19, 1929

To the same effect was- the decision of the Board in Edwin J. Schoettle Co., 13 B. T. A. 950. *479 In the proceeding at bar the functions of the treasurer were being exercised by the persons who signed the return. … Russell v. United States, 279 U. S. 836 . Reviewed by the Board. . Judgment of no deficiency will be entered for the petitioner.

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.