Case law

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.

Ganahl Lumber Co. v. Commissioner

21 B.T.A. 118 · United States Board of Tax Appeals · Oct 28, 1930

The deduction claimed v?as allowed by the Commissioner after a field investigation. … A. 932; affd., 41 Fed. (2d) 141; Clark Brown Grain Co., 18 B. T. A. 937; Home Ice Cream & Ice Co., 19 B. T. A. 762, and the cases therein cited.

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 .

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 .

Archbold v. Commissioner

8 B.T.A. 919 · United States Board of Tax Appeals · Oct 21, 1927

Gould v. Gould, 245 U. S. 151 . In the case of United States v. … However, I have carefully considered the opinion of the Board, and I am unconvinced of its asserted error. On August 15, 1927, the U. S. District Court for the Eastern District of Pennsylvania in United States v.

Wyman Bldg. Trust v. Commissioner

45 B.T.A. 155 · United States Board of Tax Appeals · Sep 18, 1941

The Board makes the following findings from the oral testimony. Louis E. Wyman, a son of Louis A., was an attorney. … Commissioner v. Gibbs-Preyer Trusts, 117 Fed. (2d) 619, affirming 39 B. T. A. 492; Cleveland Trust Co. v. Commissioner , 115 Fed. (2d) 481; certiorari denied, 312 U. S. 704 ; Lewis & Co. v. Commissioner, 301 U. S. 385 .

Steinback v. Commissioner

30 B.T.A. 1252 · United States Board of Tax Appeals · Jul 20, 1934

Forbes v. Com missioner, 62 Fed. (2d) 571. … In the recent case of Taylor v. Commissioner, 70 Fed. (2d) 619, the court discussed the extent of the burden of proof resting upon the taxpayer in proceedings before this Board.

Crawford v. Commissioner

39 B.T.A. 521 · United States Board of Tax Appeals · Mar 3, 1939

Hill v. Commis sioner., 38 Fed. (2d) 165; Pope v. Commissioner, 39 Fed. (2d) 420. The distinction between the transaction at bar and the cases just cited by us is obvious and clear. … A. 715; and Federal court cases, Chisholm v. Commissioner, 79 Fed. (2d) 14; and Helvering v. Walbridge, supra. In our opinion, none of the cases so cited support the contentions petitioners here mate.

Illinois Merchants Trust Co. v. Commissioner

12 B.T.A. 818 · United States Board of Tax Appeals · Jun 25, 1928

This Board, and the courts, have frequently had occasion to consider and interpret the clause, “made in contemplation of death.” Thus, in Philip T. Starck, Executor, 3 B. T. … The same holding has been announced in Shwab v. Doyle, 269 Fed. 321 ; Meyer v. United States, 60 Ct. Cls., 474; Spreckels v. State, 30 Cal. App. 363 ; State v. Pabst, 139 Wis. 561 ; Rea v. Heiner, 6 Fed. (2d) 389.

Bok v. Commissioner

32 B.T.A. 362 · United States Board of Tax Appeals · Apr 9, 1935

The taxpayer is also cognizant of the decision of this Board in Annie C. Atwood, v. Commissioner, 29 B. T. … Brandeis, supra, and the other cases relied upon by the Board of Tax Appeals. Cf. Brooks v. United States, 6 Fed. Supp. 844; Connell v.

Auerbach v. Commissioner

2 B.T.A. 67 · United States Board of Tax Appeals · Jun 15, 1925

Auerbach v. Commissioner Docket No. 1976. United States Board of Tax Appeals 2 B.T.A. 67 ; 1925 BTA LEXIS 2561 ; June 15, 1925 , Decided Submitted May 4, 1925 . *2561 1. … Taxpayer asks the Board to include now said additional sum of $1,345 as a part of the investment in said building. FINDINGS OF FACT.

Davis v. Commissioner

35 B.T.A. 1001 · United States Board of Tax Appeals · Apr 27, 1937

The petitioners rely strongly upon Farmers & Merchants Bank of Catlettsburg v. Commissioner, 59 Fed. (2d) 912, reversing the Board at 20 B. T. A. 622. … In Central Railroad Co. of New Jersey v. Commissioner, 79 Fed. (2d) 697, reversing the Board at 29 B. T.

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 .

Harvey Friction Spring Co. v. Commissioner

11 B.T.A. 309 · United States Board of Tax Appeals · Mar 29, 1928

The court in Matteson Co. v. … Kaufman, Limited, v.

Bingham v. Commissioner

8 B.T.A. 603 · United States Board of Tax Appeals · Oct 8, 1927

Kent v. Commissioner, 6 B. T. A. 614, the Board held that the petitioner should report as income for 1923, dividends declared and payable in 1923, .but not received by him until 1924. … Richter & Co. v. Light, 97 Conn. 364 ; 116 Atl. 600 ; Hyams v. Old Dominion Copper Mining & Smelting Co., 82 N. J. Eq. 507; 89 Atl. 37 (aff'd. 83 N. J. Eq. 705; 92 Atl. 588 ); Thairlwall v.

Scully v. Commissioner

44 B.T.A. 1279 · United States Board of Tax Appeals · Aug 28, 1941

He contends that Higgins v. … We think petitioner’s activities outside his farming operations did not constitute a trade or business carried on by him, under the authority of Higgins v. Commissioner, supra; City Bank Farmers Trust Co. v.

Beck v. Commissioner

43 B.T.A. 147 · United States Board of Tax Appeals · Dec 20, 1940

The Board adopts as its findings of fact the facts as stipulated by the parties. … Reviewed by the Board. Decision will he entered under Rule 50. HaRbon concurs only in the result. Arundell dissents. The ease of Commissioner v.

Capital Estates, Inc. v. Commissioner

46 B.T.A. 986 · United States Board of Tax Appeals · Apr 17, 1942

Gibbons v. Mahon, 136 U. S. 549 ; Long v. Rike, 50 Fed. (2d) 124. The shareholders’ resolution was merely hortatory. … In Houston Street Corporation v. Commissioner, 84 Fed. (2d) 821, it was held that the Board has jurisdiction to redetermine a deficiency in income tax for which a withholding agent is in the first instance liable.

Stromberg Electric Co. v. Commissioner

8 B.T.A. 1170 · United States Board of Tax Appeals · Nov 3, 1927

Board, 14 Fed. (2d) 459, is applicable here. … Herein the instant case differs from the case of United States v. Board, supra, which was relied on by the *1180 petitioner.

Citizens Nat'l Bank v. Commissioner

33 B.T.A. 758 · United States Board of Tax Appeals · Dec 20, 1935

See Peyton Du-Pont Securities Co. v. Commissioner, 66 Fed. (2d) 718 (C. C. A., 2d Cir.); Fairless v. Commissioner, 67 Fed. (2d) 475 (C. C. A., 6th Cir.). … Reviewed by the Board. Judgment will he entered for the respondent. Teammell dissents. This amount is $10,000 cost less $500 written off in 1930 by a national bank examiner. SEC. 23. DEDUCTIONS FROM GROSS INCOME.