Case law

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 .

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.

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.

Houston v. Commissioner

33 B.T.A. 237 · United States Board of Tax Appeals · Oct 18, 1935

The “ polestar ” which has guided us chiefly has been, the case of Metcalf & Eddy v. Mitchell, 269 U. S. 514 . See also Helvering v. Powers, 293 U. S. 214 ; Lucas v. Reed, 281 U. S. 699 ; Commissioner v. … Reviewed by the Board. Judgment will be entered for the respondent.

Morris v. Commissioner

31 B.T.A. 178 · United States Board of Tax Appeals · Sep 18, 1934

This proceeding falls squarely within the principle of Hirsch v. United States, 62 Fed. (2d) 128, and the Board’s decision in Helen N. Winchester, Administratrix, 27 B.T.A. 798 . … In the latter proceeding the Board held, following Hirsch v.

Barker v. Commissioner

3 B.T.A. 1180 · United States Board of Tax Appeals · Apr 8, 1926

In Sawyer v. … Barker question the jurisdiction of the Board.

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.

Ewing v. Commissioner

40 B.T.A. 912 · United States Board of Tax Appeals · Nov 15, 1939

A. 493, affd., 82 Fed. (2d) 380; and Suisman v. Eaton, 15 Fed. Supp. 113, affd., 83 Fed. (2d) 1019; certiorari denied, 299 U. … Albeit in the Kenaav case the Board, not there having the question of basis to the beneficiary, refrained from ruling on that question, the logic of the opinion and the observations of the Board in mooting the question indicate

Conrad Hardware Co. v. Commissioner

8 B.T.A. 512 · United States Board of Tax Appeals · Oct 4, 1927

A. 517; United States v. Mabel Elevator Co., 17 Fed. (2d) 109. … Reviewed by the Board. Judgment of no deficiency will be entered accordingly.

Haskell & Barker Car Co. v. Commissioner

9 B.T.A. 1087 · United States Board of Tax Appeals · Jan 7, 1928

In Justice v. Lang (New York), 1 Am. … In O'Brien v. Miller, 168 U.

Langwell Real Estate Corp. v. Commissioner

30 B.T.A. 145 · United States Board of Tax Appeals · Mar 20, 1934

In the absence of proof sufficient to support a contrary finding by the Board of Tax Appeals, the finding of the Commissioner should have been sustained (Avery v. Commissioner, 22 F. (2d) 6). … Andrews v. Commissioner, 38 Fed. (2d) 55; affirming Estate of Effie Andrews, 13 B.T.A. 651 ; Hazleton v. LeDuc, 10 App. D.C. 319 ; and Ruppert v. McArdle, 42 App. D.C. 392 .

Capital Bldg. & Loan Asso. v. Commissioner

12 B.T.A. 349 · United States Board of Tax Appeals · Jun 4, 1928

CAPITAL BUILDING & LOAN ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Capital Bldg. & Loan Asso. v. Commissioner Docket No. 10601. … Reviewed by the Board.

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.

De Loss v. Commissioner

6 B.T.A. 784 · United States Board of Tax Appeals · Apr 11, 1927

We know of no case where it has been held by this Board, or by any court, that if á petitioner presents proof so convincing as to render it practically demonstrable that securities held by him became worthless in a given … This Board in several cases has allowed the deduction under such conditions. Henry M. Jones v. Commissioner, 4 B. T. A. 1286.

Minnesota Tea Co. v. Commissioner

34 B.T.A. 145 · United States Board of Tax Appeals · Mar 18, 1936

The Board’s decision was reversed, Minnesota Tea Co. v. Commissioner, 76 Fed. (2d) 797; Helvering v. Minnesota Tea Co., 296 U. S. 378 . The proceeding is now here under mandate for consideration of the original issue. … Lindgrove v. Schluter & Co., 256 *147 N. Y. 439 ; 176 N. E. 832 ; Thomas v. Matthews, 94 Ohio St. 32 ; 113 N.

Savannah River Lumber Co. v. Commissioner

14 B.T.A. 165 · United States Board of Tax Appeals · Nov 14, 1928

A case involving facts similar to those present in the instant case was before the Circuit Court of Appeals of the Fifth Circuit in Lavenstein Corporation v. … Reviewed by the Board. Judgment will be entered under Rule 50.

Rudolph Wurlitzer Co. v. Commissioner

29 B.T.A. 443 · United States Board of Tax Appeals · Nov 24, 1933

Weber v. … In People v.

Jones v. Commissioner

27 B.T.A. 171 · United States Board of Tax Appeals · Nov 29, 1932

In Smith v. Commissioner, 59 Fed. (2d) 56, however, where the Circuit Court of Appeals for the First Circuit reversed the Board’s decision reported in 23 B. T. … Eeviewed by the Board. Decision will he entered v/nder Rule SO. Muedock concurs in the result.

La Salle Cement Co. v. Commissioner

19 B.T.A. 806 · United States Board of Tax Appeals · Apr 30, 1930

The petitioners called our attention to the decision of the Court of Claims in Alpha Portland Cement Co. v. United States, 67 Ct. Cls. 680. … Reviewed by the Board. Decision will l>e entered under Bule 50.

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.