Case law

Richardson v. Commissioner

9 B.T.A. 875 · United States Board of Tax Appeals · Dec 27, 1927

Petitioner’s claim for the loss on account of the obsolescence of good will is disallowed under the decision of the court in Red Wing Malting Co. v. … Reviewed by the Board. Judgment will be entered on 15 days’ notice, under Rule 50.

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.

Amigo Coal Co. v. Commissioner

8 B.T.A. 598 · United States Board of Tax Appeals · Oct 7, 1927

V. Greene Co., 5 B. T. A. 442; Hirst & Begley Linseed Co., 4 B. T. A. 1160. … Reviewed by the Board. Judgment will he entered on 15 days’ notice, under Rule 50.

Richards & Hirschfeld, Inc. v. Commissioner

24 B.T.A. 1295 · United States Board of Tax Appeals · Dec 24, 1931

United States v. Anderson et al., 269 U. S. 422 . In Reid Ice Cream Corporation, 24 B. T. … The tax liability of the Contractors Company is subject to adjustment under the opinion of the Board in the correlated proceeding in Docket No. 21715. Reviewed by the Board. Judgment will be entered imder Rule 50.

Edwards Drilling Co. v. Commissioner

35 B.T.A. 341 · United States Board of Tax Appeals · Jan 27, 1937

Workman v. Commissioner, supra, and McPherson v. Commissioner, supra. … Reviewed by the Board. Decision will he entered under Bule 50. SEC. 24. ITEMS NOT DEDÜCTIBLE.

Stern v. Commissioner

14 B.T.A. 444 · United States Board of Tax Appeals · Nov 27, 1928

See Fitchie v. Brown, 211 U. S. 321 . This duty is one imposed upon the trustee and is to be discharged by him in the exercise of powers conferred by the will. … Reviewed by the Board. Judgment will be entered for the respondent. Phillips concurs in the result.

Appeal of Ocean Accident & Guarantee Corp.

6 B.T.A. 1045 · United States Board of Tax Appeals · Apr 26, 1927

Whatever merit this argument may have had prior to the enactment of the Revenue Act of 1926, it is clear that under the provisions of section 283(f) of that act the Board now has jurisdiction of the appeal. … Facts substantially similar to those which obtain in the case at bar were before the court in Bowers v. New York & Albany Lighterage Co., 273 U. S. 346.

De Paoli v. Commissioner

8 B.T.A. 294 · United States Board of Tax Appeals · Sep 24, 1927

United States v. Mitchell, 271 U. S. 9 ; 5 Am. Fed. Tax Rep. 6008; Henry Reubel, 1 B. T. A. 676; Atlantic Coast Line R. R. Co., 2 B. T. A. 892. … As to 1922, no deficiency has been determined by the respondent, and the Board is without jurisdiction of that year. Cornelius Cotton Mills, 4 B. T. A. 255.

Cahn v. Commissioner

33 B.T.A. 783 · United States Board of Tax Appeals · Dec 27, 1935

United *787 States v. White Dental Mfg. Co., 274 U. S. 398 ; Lewellyn v. Electric Reduction Co., 275 U. S. 243 ; Weiss v. Wiener, 279 U. S. 333 ; Lucas v. American Code Co., 280 U. S. 445 . … Reviewed by the Board. Judgment will be entered for Che Respondent. Seawell dissents.

Stewart v. Commissioner

15 B.T.A. 1354 · United States Board of Tax Appeals · Apr 11, 1929

Hill v. Grissom, 299 Fed. 641 ; Isabella N. Skinker et al., 13 B. T. A. 846. … Reviewed by the Board. Judgment will he entered for the respondent. Phillips, GeeeN, and ÁRUNDell dissent.

Medalie v. Commissioner

30 B.T.A. 1284 · United States Board of Tax Appeals · Jul 26, 1934

Since the hearing in the instant case the Circuit Court of Appeals for the Second Circuit has reversed the Board’s decision in the Murphy case, and pro tanto the Rand decision as well. In the opinion in Commissioner v. … Lucas v. Reed, 281 U.S. 699 , 50 S.Ct. 352 , 74 L. Ed. 1125 ; Lucas v. Howard, 280 U.S. 526 , 50 S.Ct. 87 , 74 L.

Balzereit v. Commissioner

46 B.T.A. 959 · United States Board of Tax Appeals · Apr 14, 1942

Freuler v. Helvering, 291 U. S. 35 . We conclude that the decrees of the Orphans’ Court upon which petitioners rely have become final and are binding upon this Board. Freuler v. Helvering, 291 U. … Compare Freuler v. Helvering, 291 US. 35, 54 S. Ct. 308 , 78 L Ed. 634; Hubbell v. Helvering , (C. C. A.) 70 F (2d) 668. Reviewed by the Board. Decision will be entered, for the petitioners. TURNER dissents. SEC. 162.

Neustadter v. Commissioner

15 B.T.A. 839 · United States Board of Tax Appeals · Mar 13, 1929

This view is in accord with the decision of the United States District Court for the Eastern District of Pennsylvania in United States v. … This portion of the opinion of the District Court was affirmed by the Circuit Court of Appeals in Rodenbough, v. United States, 25 Fed. (2d) 13.

Old Colony Railroad v. Commissioner

6 B.T.A. 1025 · United States Board of Tax Appeals · Apr 25, 1927

Baldwin Locomotive Works v. McCoach, 221 Fed. 59 ; 1 Am. Fed. Tax Rep. 450; Chicago & Alton Railroad Co. v. United States, 53 Ct. Cls. 41; 3 Am. Fed. Tax Rep. 3385. … See also Corn Exchange Bank v. Commissioner, 6 B. T. A. 158. The same principles which governed those cases would appear to govern the decision here.

P. J. Clancy & Co. v. Commissioner

12 B.T.A. 855 · United States Board of Tax Appeals · Jun 27, 1928

CLANCY & CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. P. J. Clancy & Co. v. Commissioner Docket No. 9172. … United States Board of Tax Appeals 12 B.T.A. 855 ; 1928 BTA LEXIS 3433 ; June 27, 1928 , Promulgated *3433 1.

Lakeland Grocery Co. v. Commissioner

36 B.T.A. 289 · United States Board of Tax Appeals · Jul 13, 1937

A. 424; affd., sub nom Walter v. … Reviewed by the Board. Decision will be entered under Rule 50.

Independent Brick Co. v. Commissioner

11 B.T.A. 862 · United States Board of Tax Appeals · Apr 27, 1928

United States v. White Dental Manufacturing Co. of Pennsylvania, 270 U. S. 398 ; Paul N. Myers, 7 B. T. A. 1072. … A. 952, and in Auburn & Alton Coal Co. v. United States, 61 Ct.

Moody v. Commissioner

42 B.T.A. 987 · United States Board of Tax Appeals · Oct 15, 1940

DeLappe v. Commissioner , 113 Fed. (2d) 48. The court in its opinion expressed the view that its own decision in Newman v. … The Board concluded that it was, relying upon Newman v. Commissioner (C. C. A. 5th, 1935) 76 F. (2d) 449, cert. denied, 296 U. S. 600 , and refusing to follow Lang v. Commissioner, (1938) 304 U.

Gus Sun Booking Exchange Co. v. Commissioner

9 B.T.A. 1197 · United States Board of Tax Appeals · Jan 12, 1928

upon these issues of fact will result in this Board holding petitioner to be a personal service corporation under the 1918 Act.” … We agree with the United States District Court in the case of Gus Sun Booking Exchange v. Deane, supra, that the United Booking Offices was not a stockholder.

Tilles v. Commissioner

38 B.T.A. 545 · United States Board of Tax Appeals · Sep 16, 1938

Gregory v. Helvering, 293 U. S. 465 . … Judgment will be entered v/nder Bule 50.