Case law

Louis W. Gunby, Inc. v. Commissioner

41 B.T.A. 884 · United States Board of Tax Appeals · Apr 18, 1940

Burnet v. Commonwealth Improvement Co., 287 U. S. 415 ; Higgins v. Smith, 308 U. S. 473 . … Reviewed by the Board. Decision will loe entered for the respondent.

Taylor Secur., Inc. v. Commissioner

40 B.T.A. 696 · United States Board of Tax Appeals · Oct 17, 1939

Carmen V. Green, 11 B. T. … Reviewed by the Board. Decision will be entered wider Bule 50. Aettndell, Smith, and Black dissent.

Pittsburgh & Lake Erie R.R. v. Commissioner

28 B.T.A. 259 · United States Board of Tax Appeals · Jun 1, 1933

Co. case, particularly in view of the possible effect of the decisions of the Supreme Court in United States v. Anderson, 269 U.S. 422 ; Continental Tie & Lumber Co. v. … Co. v. Commissioner, 284 U.S. 552 . * * * See also Kansas City Southern Ry. Co. v. Commissioner , 52 Fed. (2d) 372, 377.

Western Acceptance Corp. v. Commissioner

46 B.T.A. 828 · United States Board of Tax Appeals · Apr 1, 1942

General Motors Acceptance Corporation v. Mid-West Chevrolet Co., supra; Coast Finance Corporation v. Powers, 209 Pac. 614 (Oreg.); Martin v. McAvoy, 228 Pac. 694 (Wash.). … Co. v. Commissioner, 284 U. S. 552 ; Deputy v. duPont, 308 U. S. 488 .

Carlson v. Commissioner

27 B.T.A. 93 · United States Board of Tax Appeals · Nov 16, 1932

Something of their methods of operation during the eleven years is shown by one of the petitioners in his testimony before the Board. … Willis v. Commissioner, 58 Fed. (2d) 121; Little Four Oil & Cas Co. v. Lewellyn, 35 Fed. (2d) 149. Reviewed by the Board. Decision will be entered for the respondent.

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.

Liebes v. Commissioner

20 B.T.A. 731 · United States Board of Tax Appeals · Sep 10, 1930

A. v. Davis, 264 U. S. 47 ; Nichols v. Coolidge, 274 U. S. 531 ; May v. Heiner, 281 U. S. 238 . … Saltonstall v. Saltonstall, 276 U. S. 260 ; Chase National Bank v. United States, 278 U. S. 327 ; Reinecke v. Northern Trust Co., 278 U. S. 339 .

Grandin v. Commissioner

16 B.T.A. 515 · United States Board of Tax Appeals · May 13, 1929

S. 107 ; Von Baumbach v. Sargent Land Co., 242 U. S. 503 .] … Reviewed by the Board. Judgment will be entered under Rule 50. Steknhagen and Muedock concur in the result.

Harter Bank v. Commissioner

29 B.T.A. 926 · United States Board of Tax Appeals · Jan 25, 1934

of Appeals for the First Circuit, in Atkins v. … On December 11, 1933, the Supreme Court of the United States rendered its opinion in Helvering v.

Renyx v. Commissioner

21 B.T.A. 1248 · United States Board of Tax Appeals · Jan 19, 1931

A. 1269; Phillips v. Commissioner, 42 Fed. (2d) 177; Routzahn v. Tyroler, 36 Fed. (2d) 208. … Reviewed by the Board. Judgment will he entered for the petitioner.

Glendinning, McLeish & Co. v. Commissioner

24 B.T.A. 518 · United States Board of Tax Appeals · Oct 28, 1931

Botany Worsted Mills v. United States, 278 U. S. 282 ; Wickwire v. Reinecke, 275 U. S. 101 ; Avery v. Commissioner, 22 Fed. (2d) 6. … Iieviewed by the Board. Decision will he entered for the respondent.

Chemung Canal Trust Co. v. Commissioner

30 B.T.A. 230 · United States Board of Tax Appeals · Mar 29, 1934

Bank, 1 B.T.A. 460 , is directly in point and controls the issue presented unless the Board has recanted since the National Bank of South Carolina v. Lucas, 36 Fed. (2d) 1013. … The Board has consistently adhered to the principle enunciated in Chatham & Phenix Nat. Bank, supra, and as recently as Escanaba & Lake Superior R.R.

Wilson v. Commissioner

17 B.T.A. 976 · United States Board of Tax Appeals · Oct 16, 1929

Hatch v. United States, 34 Fed. (2d) 426. … Reviewed by the Board. Judgment will be entered for the respondent. Green and ARUndell dissent on the second point.

Kling v. Commissioner

1 B.T.A. 1048 · United States Board of Tax Appeals · Apr 27, 1925

The taxpayer has a right, under section 280 of the Revenue Act of 1924, to appeal to this Board from the assessment of the deficiency. … Gould v. Gould, 245 U. S. 151 .

Georgia Stevedoring Co. v. Commissioner

40 B.T.A. 611 · United States Board of Tax Appeals · Sep 29, 1939

The deficiency notice was mailed June 30, 1938, and petition was filed with the Board on September 28, 1938. … Dixie Manufacturing Co. v. Ricks, 153 Ga. 364 ; 112 S. E. 370 ; Huey v. National Bank of Fitzgerald, 177 Ga. 64 ; 169 S. E. 491 ; Manufacturing Lumbermen's Underwriters v. South Georgia Railway Co., 196 S. E. 244 .

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.

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.

Whorton v. Commissioner

7 B.T.A. 771 · United States Board of Tax Appeals · Jul 29, 1927

The Board has found the value of the land to be $7.50. … The Board at this time will not attempt to pass on the situation as to the rights of the widow in the State of Nebraska.

Appeal of Portland Railway, Light & Power Co.

1 B.T.A. 1150 · United States Board of Tax Appeals · May 20, 1925

The Board decided, however, in the Appeal of Winthrop Ames, 1 B. T. … S. 98 , and McCaughn v. Luding ton, 268 U. S. 106 .

Brea Canon Oil Co. v. Commissioner

29 B.T.A. 1134 · United States Board of Tax Appeals · Feb 20, 1934

The Commissioner denied such claims and the question finally came to the Board. … Upon appeal to the United States Circuit Court of Appeals for the Ninth Circuit, that tribunal, in Signal Gasoline Corp. v. Commissioner, 66 Fed. (2d) 886, reversed this Board upon the authority of Palmer v.