Case law

Dayton & M. R. Co. v. Commissioner

40 B.T.A. 857 · United States Board of Tax Appeals · Nov 2, 1939

Warren v. King, 108 U. S. 389, 399 , 2 8. Ct. 789, 27 L. Ed. 769 . … is, if not binding, at least competent authority for the Board to follow.

Midland Nat'l Life Ins. Co. v. Commissioner

18 B.T.A. 1240 · United States Board of Tax Appeals · Feb 19, 1930

United States v. White Dental Mfg. Co., 274 U. … In Barclay & Co. v. Edwards, 267 U.

Rust v. Commissioner

38 B.T.A. 910 · United States Board of Tax Appeals · Oct 18, 1938

In Tompkins v. Commissioner (C. C. A., 4th Cir.), 97 Fed. (2d) 396; the court held, reversing the Board’s unreported decision in Charles H. … HevieAved by the Board. Judgment will he entered v/nder Rule SO. Leech and Turner dissent for the reasons set forth in the dissenting opinion in C. Griffith Warfield, 38 B. T. A. 907.

E. R. Squibb & Sons v. Commissioner

36 B.T.A. 260 · United States Board of Tax Appeals · Jun 30, 1937

Eisner v. Macomher, 252 ü. S. 189, 203, * * * In Helvering v. Stockholms Enskilda Bank, 293 U. … Since these decisions, the Board has adopted the rule laid down by the courts. Soughton and Dutton Company, 26 B. T. A. 52. The Board reached a like conclusion in R. J. Reynolds Tobacco Co., 35 B. T. A. 949.

Falck v. Commissioner

26 B.T.A. 1359 · United States Board of Tax Appeals · Oct 26, 1932

No experts on valuation appeared to- aid the petitioners or the Board. … Reviewed by the Board. Judgment will be entered under Bule 50.

Willis v. Commissioner

22 B.T.A. 564 · United States Board of Tax Appeals · Mar 5, 1931

Hecht v. Malley, supra. See also the following decisions of the Circuit Court of Appeals: White v. Hornblower, 27 Fed. (2d) 777; United States v. Neal, 28 Fed. (2d) 1022; certiorari denied, 278 U. … Reviewed by the Board. Decision will he entered for respondent.

Sugar Creek Coal & Mining Co. v. Commissioner

31 B.T.A. 344 · United States Board of Tax Appeals · Oct 16, 1934

A. 420, was directed by the Chairman to be reviewed by the Board. The facts are all stipulated. … Askin & Marine Co. v. Commissioner, 66 Fed. (2d) 776 (C. C. A., 2d Cir.) ; Mattern v. Commissioner, 61 Fed. (2d) 663 (C. C. A., 9th Cir.) ; Haag v. Commissioner, 59 Fed. (2d) 516 (C. C. A., 7th Cir.) ; Lucas v.

Blumenthal v. Commissioner

15 B.T.A. 1394 · United States Board of Tax Appeals · Apr 12, 1929

In Bing v. … Florence V. Cruick shank, 13 B. T. A. 508. Reviewed by the Board. Judgment will be entered for the respondent.

Emerson v. Commissioner

35 B.T.A. 901 · United States Board of Tax Appeals · Apr 20, 1937

Smathers v. Board of Chosen Freeholders, 113 N. J. L. 281; 174 Atl. 336 , where the amount of compensation was fixed after the performance of services. … See also, Smathers v. Board of Chosen Freeholders, supra, where the fixing of compensation retroactively is approved under a similar statute. It is accordingly held, following the authority of Halsey v.

S. Hirsch Distilling Co. v. Commissioner

14 B.T.A. 1073 · United States Board of Tax Appeals · Jan 9, 1929

Mumma v. Potomao Company, 8 Pet. 281 ; National Bank v. Colby, 21 Wall. 609 ; Pendleton, v. Russell, 144 U. S. 640 ; Bank of United States v. McLaughlin, Fed. Case No. 928; Greeley v. Smith, Fed. Cases 5748; Walters v. … Western & Atlantic Railroad Co., 69 Fed. 679 ; Marion Phosphate Company v. Perry, 74 Fed. 425 ; Board of Councilmen of the City of Frankfort v. Deposit Bank of Frankfort, *1076 120 Fed. 165 ; United States v.

Everts v. Commissioner

38 B.T.A. 1039 · United States Board of Tax Appeals · Oct 28, 1938

There was nothing analogous to a corporate board of directors with broad powers to manage, direct, and control the enterprise. … Reviewed by the Board. Decision will be entered for the petitioners. SEC. 1111. DEFINITIONS.

Wheeling Mold & Foundry Co. v. Commissioner

27 B.T.A. 929 · United States Board of Tax Appeals · Mar 15, 1933

In McDonald v. Williams, 174 U. … In Fogg v. Blair, 133 U.

Wallis Tractor Co. v. Commissioner

3 B.T.A. 981 · United States Board of Tax Appeals · Mar 5, 1926

In support of this proposition the taxpayer cites National Bank of Merrill v. Illinois & Wisconsin Electric Co., 101 Wis. 247 ; 77 N. W. 185 ; and State ex rel. Van Dyke v. Cary, (Wis.) 191 N. W. 546 . … The taxpayers, on the other hand, claim that the decision of that court in Weiss v. Stearn, 265 U.

Wells Bros. Co. v. Commissioner

16 B.T.A. 79 · United States Board of Tax Appeals · Apr 19, 1929

The remedy, if any, lies with the legislative branch of the Government, not with this Board. … Reviewed by the Board. Judgment will be entered imder Rule 50.

Phelps v. Commissioner

6 B.T.A. 648 · United States Board of Tax Appeals · Mar 30, 1927

A. 41, the Board had under consideration a case in which the deceased had on March 15, 1912, procured a policy of insurance in the amount of $50,000, payable to his estate, but on September 30, 1920, had caused the beneficiary … In that case the Board held that, in view of the fact that the Revenue Act of 1918 was expressly repealed by the Revenue Act of 1921, any rights which the Government might have had by virtue of section 402 (f) of the Revenue

Morris v. Commissioner

36 B.T.A. 516 · United States Board of Tax Appeals · Sep 8, 1937

On May 19, 1928, Thomas Morris filed a petition with this Board, Docket No. 38783, for a re-determination of the deficiency. … United States v. Kaplan, 74 Fed. (2d) 664. “It is enough if the trustee be in possession of such facts as that a faithful and fair discharge of his duty would put him on inquiry.” United States v. Clark, 25 Fed.

In re United States Housing Authority

39 Ohio Law. Abs. 371 · United States Board of Tax Appeals · Apr 12, 1943

In United States v Brown, 41 Fed. … THE BOARD OF TAX APPEALS. FORD, member, dissents.

Neiman-Marcus Co. v. Commissioner

13 B.T.A. 1132 · United States Board of Tax Appeals · Oct 17, 1928

NEIMAN-MARCUS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Neiman-Marcus Co. v. Commissioner Docket No. 11273. … August 24, 1928, and filed with the Board September 28, 1928.

Wobber Bros. v. Commissioner

35 B.T.A. 890 · United States Board of Tax Appeals · Apr 20, 1937

See also United States v. Scott & Sons, Inc. (C. C. A., 1st Cir.), 69 Fed. (2d) 728, 732; Helvering v. Brooklyn City Railroad Co. (C. C. A., 2d Cir.), 72 Fed. (2d) 274, 275; Salvage v. Commissioner (C. C. … Reviewed by the Board. Judgment of no deficiency will be entered. Disney dissents.

McCann v. Commissioner

30 B.T.A. 102 · United States Board of Tax Appeals · Mar 20, 1934

Burgett v. Burgett, 1 Ohio, 469; Barth v. Severson, 191 Iowa, 770 ; 183 N.W. 617 ; Jamison v. Wells (Texas), 236 S.W. 806 ; Spaulding v. Spaulding, 87 W.Va. 326 ; 104 S.E. 604 ; Rentoul v. … Reviewed by the Board. Decision will be entered for the respondent.